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M&A Capital Partners Co. Ltd. (JP:6080)
:6080
Japanese Market

M&A Capital Partners Co. Ltd. (6080) Ratios

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M&A Capital Partners Co. Ltd. Ratios

JP:6080's free cash flow for Q3 2025 was ¥0.61. For the 2025 fiscal year, JP:6080's free cash flow was decreased by ¥ and operating cash flow was ¥0.30. See a summary of the company’s cash flow.
Ratios
TTM
Dec 25Dec 24Dec 23Dec 22
Liquidity Ratios
Current Ratio
7.07 5.84 7.26 7.36 5.72
Quick Ratio
7.07 5.84 7.26 7.36 5.72
Cash Ratio
2.46 5.76 6.99 7.23 5.55
Solvency Ratio
0.57 0.52 0.75 0.71 0.98
Operating Cash Flow Ratio
0.00 1.04 0.69 0.87 1.32
Short-Term Operating Cash Flow Coverage
0.00 6.99 0.00 0.00 0.00
Net Current Asset Value
¥ 35.53B¥ 34.43B¥ 33.96B¥ 33.24B¥ 29.40B
Leverage Ratios
Debt-to-Assets Ratio
0.08 <0.01 <0.01 0.00 0.00
Debt-to-Equity Ratio
0.10 <0.01 <0.01 0.00 0.00
Debt-to-Capital Ratio
0.09 <0.01 <0.01 0.00 0.00
Long-Term Debt-to-Capital Ratio
0.04 0.00 <0.01 0.00 0.00
Financial Leverage Ratio
1.23 1.29 1.17 1.18 1.22
Debt Service Coverage Ratio
4.82 5.51 187.56K 0.00 86.34K
Interest Coverage Ratio
1.29K 25.64K 236.12K 0.00 117.02K
Debt to Market Cap
0.03 0.01 <0.01 0.00 0.00
Interest Debt Per Share
140.40 1.78 1.85 0.00 <0.01
Net Debt to EBITDA
-1.55 -5.30 -5.53 -4.90 -3.52
Profitability Margins
Gross Profit Margin
61.73%63.11%64.20%68.48%65.84%
EBIT Margin
31.47%32.18%33.75%35.83%47.17%
EBITDA Margin
34.66%38.80%36.88%38.43%48.96%
Operating Profit Margin
31.62%35.41%33.26%35.73%46.91%
Pretax Profit Margin
30.67%32.08%33.75%35.83%47.17%
Net Profit Margin
23.29%22.59%23.29%20.27%32.81%
Continuous Operations Profit Margin
23.29%22.59%23.29%20.27%32.81%
Net Income Per EBT
75.94%70.40%69.01%56.56%69.57%
EBT Per EBIT
97.02%90.61%101.48%100.28%100.55%
Return on Assets (ROA)
9.22%9.09%9.47%9.63%17.02%
Return on Equity (ROE)
11.47%11.71%11.05%11.37%20.84%
Return on Capital Employed (ROCE)
14.24%16.65%15.35%19.36%29.00%
Return on Invested Capital (ROIC)
10.55%11.43%10.59%10.95%20.18%
Return on Tangible Assets
9.24%9.11%9.58%9.80%17.45%
Earnings Yield
4.58%4.98%6.09%4.97%5.77%
Efficiency Ratios
Receivables Turnover
82.65 118.97 16.39 92.86 25.66
Payables Turnover
6.32 0.00 0.00 0.00 0.00
Inventory Turnover
0.00 0.00 0.00 0.00 0.00
Fixed Asset Turnover
6.26 26.00 17.85 17.64 16.66
Asset Turnover
0.40 0.40 0.41 0.47 0.52
Working Capital Turnover Ratio
0.53 0.61 0.55 0.64 0.78
Cash Conversion Cycle
-53.33 3.07 22.27 3.93 14.23
Days of Sales Outstanding
4.42 3.07 22.27 3.93 14.23
Days of Inventory Outstanding
0.00 0.00 0.00 0.00 0.00
Days of Payables Outstanding
57.74 0.00 0.00 0.00 0.00
Operating Cycle
4.42 3.07 22.27 3.93 14.23
Cash Flow Ratios
Operating Cash Flow Per Share
0.00 262.69 121.05 149.41 268.13
Free Cash Flow Per Share
0.00 261.08 119.03 109.16 265.46
CapEx Per Share
0.00 1.61 2.02 40.26 2.67
Free Cash Flow to Operating Cash Flow
0.00 0.99 0.98 0.73 0.99
Dividend Paid and CapEx Coverage Ratio
0.00 6.31 2.88 1.86 100.45
Capital Expenditure Coverage Ratio
0.00 162.97 60.07 3.71 100.45
Operating Cash Flow Coverage Ratio
0.00 148.17 65.34 0.00 0.00
Operating Cash Flow to Sales Ratio
0.00 0.37 0.20 0.23 0.41
Free Cash Flow Yield
0.00%8.15%5.16%4.07%7.16%
Valuation Ratios
Price-to-Earnings (P/E) Ratio
22.10 20.07 16.41 20.13 17.32
Price-to-Sales (P/S) Ratio
5.15 4.53 3.82 4.08 5.68
Price-to-Book (P/B) Ratio
2.50 2.35 1.81 2.29 3.61
Price-to-Free Cash Flow (P/FCF) Ratio
0.00 12.28 19.38 24.55 13.98
Price-to-Operating Cash Flow Ratio
0.00 12.20 19.06 17.94 13.84
Price-to-Earnings Growth (PEG) Ratio
-1.96 1.48 2.95 -0.53 0.31
Price-to-Fair Value
2.50 2.35 1.81 2.29 3.61
Enterprise Value Multiple
13.30 6.38 4.84 5.71 8.09
Enterprise Value
95.56B 55.60B 34.18B 45.79B 82.01B
EV to EBITDA
13.12 6.38 4.84 5.71 8.09
EV to Sales
4.55 2.48 1.78 2.20 3.96
EV to Free Cash Flow
0.00 6.71 9.04 13.22 9.74
EV to Operating Cash Flow
0.00 6.66 8.89 9.66 9.64
Tangible Book Value Per Share
1.36K 1.36K 1.26K 1.15K 997.16
Shareholders’ Equity Per Share
1.36K 1.36K 1.27K 1.17K 1.03K
Tax and Other Ratios
Effective Tax Rate
0.24 0.30 0.31 0.43 0.30
Revenue Per Share
661.51 706.87 603.51 657.07 652.78
Net Income Per Share
154.09 159.66 140.58 133.17 214.21
Tax Burden
0.76 0.70 0.69 0.57 0.70
Interest Burden
0.97 1.00 1.00 1.00 1.00
Research & Development to Revenue
0.00 0.00 0.00 0.00 0.00
SG&A to Revenue
0.00 0.28 0.00 0.00 0.00
Stock-Based Compensation to Revenue
0.00 0.00 0.00 0.00 0.00
Income Quality
0.00 1.51 0.86 0.63 0.87
Currency in JPY