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Nihon Kohden Corporation (JP:6849)
:6849
Japanese Market

Nihon Kohden Corporation (6849) Ratios

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Nihon Kohden Corporation Ratios

JP:6849's free cash flow for Q2 2026 was ¥0.52. For the 2026 fiscal year, JP:6849's free cash flow was decreased by ¥ and operating cash flow was ¥0.11. See a summary of the company’s cash flow.
Ratios
TTM
Dec 25Dec 24Dec 23Dec 22
Liquidity Ratios
Current Ratio
2.54 2.57 3.69 3.69 3.70
Quick Ratio
1.66 1.78 2.54 2.54 2.44
Cash Ratio
0.51 0.40 0.72 0.72 0.72
Solvency Ratio
0.31 0.24 0.40 0.40 0.43
Operating Cash Flow Ratio
0.28 0.21 0.31 0.31 -0.05
Short-Term Operating Cash Flow Coverage
0.75 0.59 26.96 26.96 -6.24
Net Current Asset Value
¥ 100.56B¥ 107.14B¥ 132.18B¥ 132.18B¥ 123.37B
Leverage Ratios
Debt-to-Assets Ratio
0.10 0.10 <0.01 <0.01 <0.01
Debt-to-Equity Ratio
0.15 0.15 <0.01 <0.01 <0.01
Debt-to-Capital Ratio
0.13 0.13 <0.01 <0.01 <0.01
Long-Term Debt-to-Capital Ratio
0.00 0.00 0.00 0.00 0.00
Financial Leverage Ratio
1.42 1.43 1.29 1.29 1.29
Debt Service Coverage Ratio
0.70 0.70 34.67 34.67 41.90
Interest Coverage Ratio
81.53 143.85 816.33 816.33 2.11K
Debt to Market Cap
0.09 0.08 <0.01 <0.01 <0.01
Interest Debt Per Share
159.08 157.85 4.03 4.03 2.68
Net Debt to EBITDA
-0.35 -0.09 -1.07 -1.07 -1.33
Profitability Margins
Gross Profit Margin
52.89%50.70%50.16%50.16%51.27%
EBIT Margin
9.51%9.63%13.24%13.24%11.97%
EBITDA Margin
11.42%11.49%14.98%14.98%12.06%
Operating Profit Margin
9.68%9.19%8.83%8.83%10.22%
Pretax Profit Margin
11.44%9.57%13.23%13.23%11.96%
Net Profit Margin
7.87%6.25%7.67%7.67%8.28%
Continuous Operations Profit Margin
7.89%6.25%7.67%7.67%8.28%
Net Income Per EBT
68.80%65.36%57.97%57.97%69.23%
EBT Per EBIT
118.15%104.13%149.90%149.90%117.03%
Return on Assets (ROA)
7.36%5.48%7.30%7.30%7.89%
Return on Equity (ROE)
10.28%7.85%9.40%9.40%10.21%
Return on Capital Employed (ROCE)
12.54%11.14%10.69%10.69%12.41%
Return on Invested Capital (ROIC)
7.56%6.39%6.17%6.17%8.57%
Return on Tangible Assets
8.20%6.14%7.46%7.46%8.05%
Earnings Yield
6.50%4.24%5.06%5.06%5.67%
Efficiency Ratios
Receivables Turnover
3.93 3.19 3.12 3.12 3.19
Payables Turnover
5.80 5.62 5.49 5.49 4.39
Inventory Turnover
1.81 1.98 1.91 1.91 1.71
Fixed Asset Turnover
8.03 7.70 8.73 8.73 8.45
Asset Turnover
0.94 0.88 0.95 0.95 0.95
Working Capital Turnover Ratio
2.17 1.83 1.71 1.71 1.67
Cash Conversion Cycle
231.58 233.96 241.33 241.33 244.49
Days of Sales Outstanding
92.77 114.44 117.15 117.15 114.52
Days of Inventory Outstanding
201.71 184.50 190.64 190.64 213.13
Days of Payables Outstanding
62.90 64.99 66.45 66.45 83.17
Operating Cycle
294.48 298.95 307.78 307.78 327.66
Cash Flow Ratios
Operating Cash Flow Per Share
117.35 92.02 92.79 92.79 -14.96
Free Cash Flow Per Share
82.16 49.12 64.33 64.33 -64.09
CapEx Per Share
35.19 42.90 28.45 28.45 49.13
Free Cash Flow to Operating Cash Flow
0.70 0.53 0.69 0.69 4.29
Dividend Paid and CapEx Coverage Ratio
1.76 1.25 1.45 1.45 -0.18
Capital Expenditure Coverage Ratio
3.33 2.15 3.26 3.26 -0.30
Operating Cash Flow Coverage Ratio
0.75 0.59 23.86 23.86 -5.70
Operating Cash Flow to Sales Ratio
0.08 0.07 0.07 0.07 -0.01
Free Cash Flow Yield
4.80%2.45%3.22%3.22%-3.57%
Valuation Ratios
Price-to-Earnings (P/E) Ratio
15.38 23.61 19.76 19.76 17.63
Price-to-Sales (P/S) Ratio
1.21 1.48 1.52 1.52 1.46
Price-to-Book (P/B) Ratio
1.61 1.85 1.86 1.86 1.80
Price-to-Free Cash Flow (P/FCF) Ratio
20.85 40.78 31.09 31.09 -28.01
Price-to-Operating Cash Flow Ratio
14.60 21.77 21.55 21.55 -120.03
Price-to-Earnings Growth (PEG) Ratio
0.44 -1.46 -0.39 -0.39 -0.67
Price-to-Fair Value
1.61 1.85 1.86 1.86 1.80
Enterprise Value Multiple
10.25 12.76 9.05 9.05 10.78
Enterprise Value
270.23B 330.45B 300.93B 300.93B 268.61B
EV to EBITDA
10.25 12.76 9.05 9.05 10.78
EV to Sales
1.17 1.47 1.36 1.36 1.30
EV to Free Cash Flow
20.17 40.50 27.81 27.81 -24.94
EV to Operating Cash Flow
14.12 21.62 19.28 19.28 -106.89
Tangible Book Value Per Share
911.20 924.95 1.05K 1.05K 972.30
Shareholders’ Equity Per Share
1.07K 1.08K 1.08K 1.08K 997.42
Tax and Other Ratios
Effective Tax Rate
0.31 0.35 0.42 0.42 0.31
Revenue Per Share
1.41K 1.36K 1.32K 1.32K 1.23K
Net Income Per Share
111.35 84.87 101.22 101.22 101.82
Tax Burden
0.69 0.65 0.58 0.58 0.69
Interest Burden
1.20 0.99 1.00 1.00 1.00
Research & Development to Revenue
0.02 0.03 0.03 0.03 0.03
SG&A to Revenue
0.06 0.37 0.36 0.36 0.36
Stock-Based Compensation to Revenue
0.00 0.00 0.00 0.00 0.00
Income Quality
1.05 1.08 0.92 0.92 -0.10
Currency in JPY