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Nippon Ski Resort Development Co., Ltd. (JP:6040)
:6040
Japanese Market
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Nippon Ski Resort Development Co., Ltd. (6040) Ratios

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Nippon Ski Resort Development Co., Ltd. Ratios

JP:6040's free cash flow for Q3 2025 was ¥0.57. For the 2025 fiscal year, JP:6040's free cash flow was decreased by ¥ and operating cash flow was ¥0.42. See a summary of the company’s cash flow.
Ratios
TTM
Dec 25Dec 24Dec 23Dec 22
Liquidity Ratios
Current Ratio
2.60 2.69 1.95 1.78 6.66
Quick Ratio
2.11 2.44 1.79 1.65 6.25
Cash Ratio
1.72 2.09 1.33 1.39 4.93
Solvency Ratio
0.55 0.46 0.92 0.30 0.06
Operating Cash Flow Ratio
0.00 1.31 1.21 0.71 -0.53
Short-Term Operating Cash Flow Coverage
0.00 4.39 6.23 1.30 -10.50
Net Current Asset Value
¥ 540.45M¥ 116.11M¥ 856.16M¥ 901.29M¥ 840.84M
Leverage Ratios
Debt-to-Assets Ratio
0.25 0.26 0.09 0.20 0.21
Debt-to-Equity Ratio
0.41 0.43 0.12 0.29 0.30
Debt-to-Capital Ratio
0.29 0.30 0.11 0.23 0.23
Long-Term Debt-to-Capital Ratio
0.24 0.26 0.05 0.06 0.20
Financial Leverage Ratio
1.63 1.63 1.34 1.49 1.41
Debt Service Coverage Ratio
3.63 4.15 6.10 0.72 1.83
Interest Coverage Ratio
67.85 70.21 138.64 30.98 -51.34
Debt to Market Cap
0.14 0.18 0.04 0.12 0.13
Interest Debt Per Share
75.10 62.59 45.51 93.97 97.02
Net Debt to EBITDA
-0.01 -0.12 -0.63 -1.09 -1.78
Profitability Margins
Gross Profit Margin
44.62%43.14%40.98%34.18%25.86%
EBIT Margin
21.39%18.91%15.65%4.87%-6.95%
EBITDA Margin
30.87%27.71%24.44%15.72%5.83%
Operating Profit Margin
21.47%18.83%15.02%4.56%-9.42%
Pretax Profit Margin
21.15%18.64%15.54%4.72%-7.13%
Net Profit Margin
15.16%13.27%13.81%0.58%-10.56%
Continuous Operations Profit Margin
16.56%14.60%14.31%1.23%-11.82%
Net Income Per EBT
71.67%71.18%88.84%12.18%148.13%
EBT Per EBIT
98.52%98.99%103.46%103.53%75.66%
Return on Assets (ROA)
11.83%9.95%12.52%0.45%-6.95%
Return on Equity (ROE)
20.67%16.27%16.78%0.66%-9.78%
Return on Capital Employed (ROCE)
19.71%16.37%16.45%4.62%-6.58%
Return on Invested Capital (ROIC)
14.50%12.20%14.45%1.02%-10.77%
Return on Tangible Assets
11.94%9.97%12.57%0.45%-6.99%
Earnings Yield
6.58%6.90%6.34%0.31%-4.97%
Efficiency Ratios
Receivables Turnover
30.55 32.51 35.26 38.74 50.74
Payables Turnover
133.66 123.80 80.56 92.06 140.63
Inventory Turnover
5.86 12.69 19.85 16.80 20.61
Fixed Asset Turnover
1.37 1.27 1.46 1.40 1.13
Asset Turnover
0.78 0.75 0.91 0.77 0.66
Working Capital Turnover Ratio
3.00 4.36 5.37 3.11 1.65
Cash Conversion Cycle
71.47 37.05 24.21 27.19 22.31
Days of Sales Outstanding
11.95 11.23 10.35 9.42 7.19
Days of Inventory Outstanding
62.25 28.77 18.39 21.73 17.71
Days of Payables Outstanding
2.73 2.95 4.53 3.96 2.60
Operating Cycle
74.20 39.99 28.74 31.15 24.91
Cash Flow Ratios
Operating Cash Flow Per Share
0.00 42.68 104.74 80.23 -13.65
Free Cash Flow Per Share
0.00 -16.79 12.96 38.24 -85.56
CapEx Per Share
0.00 59.48 91.77 41.99 71.91
Free Cash Flow to Operating Cash Flow
0.00 -0.39 0.12 0.48 6.27
Dividend Paid and CapEx Coverage Ratio
0.00 0.69 1.06 1.64 -0.19
Capital Expenditure Coverage Ratio
0.00 0.72 1.14 1.91 -0.19
Operating Cash Flow Coverage Ratio
0.00 0.69 2.33 0.86 -0.14
Operating Cash Flow to Sales Ratio
0.00 0.24 0.23 0.22 -0.05
Free Cash Flow Yield
0.00%-4.88%1.31%5.67%-13.62%
Valuation Ratios
Price-to-Earnings (P/E) Ratio
15.20 14.50 15.78 318.93 -20.12
Price-to-Sales (P/S) Ratio
2.31 1.92 2.18 1.84 2.13
Price-to-Book (P/B) Ratio
2.92 2.36 2.65 2.11 1.97
Price-to-Free Cash Flow (P/FCF) Ratio
0.00 -20.48 76.45 17.63 -7.34
Price-to-Operating Cash Flow Ratio
0.00 8.06 9.46 8.40 -46.02
Price-to-Earnings Growth (PEG) Ratio
-7.00 0.99 <0.01 -2.99 0.04
Price-to-Fair Value
2.92 2.36 2.65 2.11 1.97
Enterprise Value Multiple
7.46 6.82 8.29 10.59 34.66
Enterprise Value
24.10B 15.58B 13.97B 9.27B 9.19B
EV to EBITDA
7.46 6.82 8.29 10.59 34.66
EV to Sales
2.30 1.89 2.02 1.66 2.02
EV to Free Cash Flow
0.00 -20.12 71.06 15.99 -6.98
EV to Operating Cash Flow
0.00 7.92 8.79 7.62 -43.77
Tangible Book Value Per Share
187.12 152.65 387.99 330.92 329.05
Shareholders’ Equity Per Share
179.95 145.83 374.35 319.43 319.14
Tax and Other Ratios
Effective Tax Rate
0.22 0.22 0.08 0.74 -0.66
Revenue Per Share
228.33 178.82 454.88 367.28 295.48
Net Income Per Share
34.61 23.72 62.82 2.11 -31.21
Tax Burden
0.72 0.71 0.89 0.12 1.48
Interest Burden
0.99 0.99 0.99 0.97 1.03
Research & Development to Revenue
0.00 0.00 0.00 0.00 0.00
SG&A to Revenue
0.00 0.02 0.23 0.27 0.33
Stock-Based Compensation to Revenue
0.00 0.00 <0.01 <0.01 <0.01
Income Quality
0.00 1.28 1.48 4.63 0.65
Currency in JPY
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