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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 Q2 2025 was ¥0.53. For the 2025 fiscal year, JP:6040's free cash flow was decreased by ¥ and operating cash flow was ¥0.33. See a summary of the company’s cash flow.
Ratios
TTM
Sep 24Sep 23Sep 22Sep 21
Liquidity Ratios
Current Ratio
1.53 1.95 1.78 6.66 2.80
Quick Ratio
1.39 1.79 1.65 6.25 2.71
Cash Ratio
0.65 1.33 1.39 4.93 2.55
Solvency Ratio
0.37 0.92 0.30 0.06 0.22
Operating Cash Flow Ratio
0.00 1.21 0.71 -0.53 0.55
Short-Term Operating Cash Flow Coverage
0.00 6.23 1.30 -10.50 0.95
Net Current Asset Value
¥ -718.00M¥ 856.16M¥ 901.29M¥ 840.84M¥ 1.94B
Leverage Ratios
Debt-to-Assets Ratio
0.24 0.09 0.20 0.21 0.27
Debt-to-Equity Ratio
0.43 0.12 0.29 0.30 0.42
Debt-to-Capital Ratio
0.30 0.11 0.23 0.23 0.30
Long-Term Debt-to-Capital Ratio
0.23 0.05 0.06 0.20 0.16
Financial Leverage Ratio
1.79 1.34 1.49 1.41 1.59
Debt Service Coverage Ratio
2.10 6.10 0.72 1.83 0.70
Interest Coverage Ratio
144.05 138.64 30.98 -51.34 75.26
Debt to Market Cap
0.13 0.04 0.12 0.13 0.19
Interest Debt Per Share
68.97 45.51 93.97 97.02 154.12
Net Debt to EBITDA
0.47 -0.63 -1.09 -1.78 -1.86
Profitability Margins
Gross Profit Margin
44.73%40.98%34.18%25.86%35.36%
EBIT Margin
20.99%15.65%4.87%-6.95%10.30%
EBITDA Margin
27.12%24.44%15.72%5.83%19.53%
Operating Profit Margin
20.81%15.02%4.56%-9.42%5.23%
Pretax Profit Margin
20.80%15.54%4.72%-7.13%10.23%
Net Profit Margin
14.85%13.81%0.58%-10.56%2.30%
Continuous Operations Profit Margin
16.23%14.31%1.23%-11.82%2.96%
Net Income Per EBT
71.42%88.84%12.18%148.13%22.48%
EBT Per EBIT
99.93%103.46%103.53%75.66%195.55%
Return on Assets (ROA)
10.48%12.52%0.45%-6.95%1.52%
Return on Equity (ROE)
19.98%16.78%0.66%-9.78%2.42%
Return on Capital Employed (ROCE)
19.15%16.45%4.62%-6.58%4.31%
Return on Invested Capital (ROIC)
13.35%14.45%1.02%-10.77%1.08%
Return on Tangible Assets
10.50%12.57%0.45%-6.99%1.53%
Earnings Yield
5.64%6.34%0.31%-4.97%1.22%
Efficiency Ratios
Receivables Turnover
5.98 35.26 38.74 50.74 89.20
Payables Turnover
32.27 80.56 92.06 140.63 209.79
Inventory Turnover
12.04 19.85 16.80 20.61 25.96
Fixed Asset Turnover
1.15 1.46 1.40 1.13 1.67
Asset Turnover
0.71 0.91 0.77 0.66 0.66
Working Capital Turnover Ratio
5.44 5.37 3.11 1.65 0.00
Cash Conversion Cycle
80.01 24.21 27.19 22.31 16.41
Days of Sales Outstanding
61.02 10.35 9.42 7.19 4.09
Days of Inventory Outstanding
30.30 18.39 21.73 17.71 14.06
Days of Payables Outstanding
11.31 4.53 3.96 2.60 1.74
Operating Cycle
91.33 28.74 31.15 24.91 18.15
Cash Flow Ratios
Operating Cash Flow Per Share
0.00 104.74 80.23 -13.65 63.59
Free Cash Flow Per Share
0.00 12.96 38.24 -85.56 -1.93
CapEx Per Share
0.00 91.77 41.99 71.91 65.52
Free Cash Flow to Operating Cash Flow
0.00 0.12 0.48 6.27 -0.03
Dividend Paid and CapEx Coverage Ratio
0.00 1.06 1.64 -0.19 0.97
Capital Expenditure Coverage Ratio
0.00 1.14 1.91 -0.19 0.97
Operating Cash Flow Coverage Ratio
0.00 2.33 0.86 -0.14 0.41
Operating Cash Flow to Sales Ratio
0.00 0.23 0.22 -0.05 0.17
Free Cash Flow Yield
0.00%1.31%5.67%-13.62%-0.27%
Valuation Ratios
Price-to-Earnings (P/E) Ratio
17.81 15.78 318.93 -20.12 82.30
Price-to-Sales (P/S) Ratio
2.62 2.18 1.84 2.13 1.89
Price-to-Book (P/B) Ratio
3.34 2.65 2.11 1.97 1.99
Price-to-Free Cash Flow (P/FCF) Ratio
0.00 76.45 17.63 -7.34 -375.46
Price-to-Operating Cash Flow Ratio
0.00 9.46 8.40 -46.02 11.40
Price-to-Earnings Growth (PEG) Ratio
0.83 <0.01 -2.99 0.04 0.00
Price-to-Fair Value
3.34 2.65 2.11 1.97 1.99
Enterprise Value Multiple
10.13 8.29 10.59 34.66 7.83
Enterprise Value
25.42B 13.97B 9.27B 9.19B 9.28B
EV to EBITDA
10.10 8.29 10.59 34.66 7.83
EV to Sales
2.74 2.02 1.66 2.02 1.53
EV to Free Cash Flow
0.00 71.06 15.99 -6.98 -303.44
EV to Operating Cash Flow
0.00 8.79 7.62 -43.77 9.21
Tangible Book Value Per Share
166.96 387.99 330.92 329.05 378.45
Shareholders’ Equity Per Share
159.16 374.35 319.43 319.14 364.72
Tax and Other Ratios
Effective Tax Rate
0.23 0.08 0.74 -0.66 0.71
Revenue Per Share
200.75 454.88 367.28 295.48 383.01
Net Income Per Share
29.82 62.82 2.11 -31.21 8.81
Tax Burden
0.71 0.89 0.12 1.48 0.22
Interest Burden
0.99 0.99 0.97 1.03 0.99
Research & Development to Revenue
0.00 0.00 0.00 0.00 0.00
SG&A to Revenue
0.02 0.23 0.27 0.33 0.27
Stock-Based Compensation to Revenue
0.00 <0.01 <0.01 <0.01 <0.01
Income Quality
0.00 1.48 4.63 0.65 1.62
Currency in JPY
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