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Espec Corp. (JP:6859)
:6859
Japanese Market
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Espec Corp. (6859) Ratios

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Espec Corp. Ratios

JP:6859's free cash flow for Q1 2025 was ¥0.34. For the 2025 fiscal year, JP:6859's free cash flow was decreased by ¥ and operating cash flow was ¥0.03. See a summary of the company’s cash flow.
Ratios
TTM
Dec 24Dec 23Dec 22Dec 21
Liquidity Ratios
Current Ratio
3.39 2.44 2.78 3.18 3.73
Quick Ratio
2.42 1.84 2.12 2.55 3.23
Cash Ratio
0.96 0.73 0.81 0.98 1.24
Solvency Ratio
0.41 0.26 0.24 0.20 0.23
Operating Cash Flow Ratio
0.00 0.12 0.11 0.15 0.28
Short-Term Operating Cash Flow Coverage
0.00 0.54 21.29 24.61 13.82
Net Current Asset Value
¥ 30.00B¥ 29.15B¥ 27.99B¥ 26.74B¥ 26.56B
Leverage Ratios
Debt-to-Assets Ratio
<0.01 0.07 <0.01 <0.01 <0.01
Debt-to-Equity Ratio
<0.01 0.10 <0.01 <0.01 0.01
Debt-to-Capital Ratio
<0.01 0.09 <0.01 <0.01 0.01
Long-Term Debt-to-Capital Ratio
0.00 <0.01 <0.01 <0.01 <0.01
Financial Leverage Ratio
1.32 1.48 1.43 1.36 1.30
Debt Service Coverage Ratio
74.86 1.31 36.25 21.03 11.46
Interest Coverage Ratio
266.96 263.40 128.41 49.20 98.92
Debt to Market Cap
<0.01 0.08 <0.01 <0.01 0.01
Interest Debt Per Share
4.53 240.70 14.76 17.41 24.67
Net Debt to EBITDA
-1.45 -1.30 -2.35 -3.83 -3.48
Profitability Margins
Gross Profit Margin
35.09%35.40%33.95%33.46%34.69%
EBIT Margin
11.04%11.17%8.26%4.70%7.41%
EBITDA Margin
14.12%13.94%11.02%8.04%9.56%
Operating Profit Margin
10.53%10.60%8.25%4.70%6.65%
Pretax Profit Margin
11.00%11.13%8.83%6.48%7.34%
Net Profit Margin
8.12%8.00%6.30%4.55%5.07%
Continuous Operations Profit Margin
8.12%8.01%6.31%4.57%5.07%
Net Income Per EBT
73.86%71.85%71.31%70.27%69.05%
EBT Per EBIT
104.44%105.03%106.96%137.75%110.42%
Return on Assets (ROA)
7.30%6.35%4.96%3.08%3.35%
Return on Equity (ROE)
9.70%9.43%7.09%4.20%4.36%
Return on Capital Employed (ROCE)
11.72%11.80%8.75%4.07%5.38%
Return on Invested Capital (ROIC)
8.64%7.79%6.24%2.86%3.70%
Return on Tangible Assets
7.50%6.54%5.05%3.14%3.39%
Earnings Yield
7.23%7.61%7.39%4.31%4.64%
Efficiency Ratios
Receivables Turnover
3.49 2.85 2.70 2.59 2.44
Payables Turnover
7.58 8.87 7.82 8.01 9.20
Inventory Turnover
3.12 3.00 3.05 3.27 4.71
Fixed Asset Turnover
4.21 4.40 4.23 3.38 3.13
Asset Turnover
0.90 0.79 0.79 0.68 0.66
Working Capital Turnover Ratio
1.91 1.97 1.76 1.42 1.33
Cash Conversion Cycle
173.46 208.59 208.27 207.00 187.69
Days of Sales Outstanding
104.53 127.93 135.26 141.04 149.88
Days of Inventory Outstanding
117.07 121.79 119.70 111.55 77.48
Days of Payables Outstanding
48.14 41.14 46.69 45.58 39.67
Operating Cycle
221.60 249.72 254.96 252.59 227.36
Cash Flow Ratios
Operating Cash Flow Per Share
0.00 125.41 86.48 89.88 133.00
Free Cash Flow Per Share
0.00 22.81 42.74 59.59 58.17
CapEx Per Share
0.00 102.60 43.74 30.29 74.83
Free Cash Flow to Operating Cash Flow
0.00 0.18 0.49 0.66 0.44
Dividend Paid and CapEx Coverage Ratio
0.00 0.72 0.78 1.00 1.01
Capital Expenditure Coverage Ratio
0.00 1.22 1.98 2.97 1.78
Operating Cash Flow Coverage Ratio
0.00 0.52 6.54 5.75 5.65
Operating Cash Flow to Sales Ratio
0.00 0.04 0.04 0.05 0.08
Free Cash Flow Yield
0.00%0.76%2.10%3.03%3.15%
Valuation Ratios
Price-to-Earnings (P/E) Ratio
13.76 13.14 13.54 23.20 21.56
Price-to-Sales (P/S) Ratio
1.12 1.05 0.85 1.06 1.09
Price-to-Book (P/B) Ratio
1.33 1.24 0.96 0.97 0.94
Price-to-Free Cash Flow (P/FCF) Ratio
0.00 131.08 47.61 33.03 31.79
Price-to-Operating Cash Flow Ratio
0.00 23.84 23.53 21.90 13.90
Price-to-Earnings Growth (PEG) Ratio
-1.27 0.26 0.18 -21.62 -0.71
Price-to-Fair Value
1.33 1.24 0.96 0.97 0.94
Enterprise Value Multiple
6.47 6.24 5.38 9.29 7.96
Enterprise Value
60.52B 54.01B 31.38B 31.28B 29.42B
EV to EBITDA
6.50 6.24 5.38 9.29 7.96
EV to Sales
0.92 0.87 0.59 0.75 0.76
EV to Free Cash Flow
0.00 108.46 33.14 23.38 22.12
EV to Operating Cash Flow
0.00 19.73 16.38 15.50 9.67
Tangible Book Value Per Share
2.45K 2.31K 2.07K 1.97K 1.93K
Shareholders’ Equity Per Share
2.54K 2.41K 2.12K 2.02K 1.97K
Tax and Other Ratios
Effective Tax Rate
0.26 0.28 0.29 0.30 0.31
Revenue Per Share
3.02K 2.85K 2.39K 1.86K 1.69K
Net Income Per Share
245.23 227.60 150.30 84.84 85.76
Tax Burden
0.74 0.72 0.71 0.70 0.69
Interest Burden
1.00 1.00 1.07 1.38 0.99
Research & Development to Revenue
0.02 0.02 0.02 0.02 0.03
SG&A to Revenue
0.07 0.04 0.03 0.04 0.03
Stock-Based Compensation to Revenue
<0.01 0.00 0.00 0.00 0.00
Income Quality
0.00 0.55 0.41 0.74 1.07
Currency in JPY
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