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Cosel Co., Ltd. (JP:6905)
:6905
Japanese Market

Cosel Co., Ltd. (6905) Ratios

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Cosel Co., Ltd. Ratios

JP:6905's free cash flow for Q1 2026 was ¥0.26. For the 2026 fiscal year, JP:6905's free cash flow was decreased by ¥ and operating cash flow was ¥-0.08. See a summary of the company’s cash flow.
Ratios
TTM
Dec 25Dec 23Dec 23Dec 22
Liquidity Ratios
Current Ratio
17.32 6.85 6.85 6.70 8.64
Quick Ratio
13.22 4.93 4.93 4.78 6.47
Cash Ratio
10.35 2.81 2.81 2.47 3.52
Solvency Ratio
0.26 0.92 0.92 0.70 0.66
Operating Cash Flow Ratio
1.05 0.92 0.92 0.19 -0.26
Short-Term Operating Cash Flow Coverage
0.00 0.00 0.00 78.80 -15.73
Net Current Asset Value
¥ 42.85B¥ 34.02B¥ 34.02B¥ 29.86B¥ 28.55B
Leverage Ratios
Debt-to-Assets Ratio
<0.01 <0.01 <0.01 <0.01 <0.01
Debt-to-Equity Ratio
<0.01 <0.01 <0.01 <0.01 0.01
Debt-to-Capital Ratio
<0.01 <0.01 <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
1.07 1.16 1.16 1.15 1.12
Debt Service Coverage Ratio
102.78 688.15 688.15 184.36 42.14
Interest Coverage Ratio
-50.17 716.56 716.56 435.59 267.36
Debt to Market Cap
0.00 0.00 0.00 <0.01 <0.01
Interest Debt Per Share
6.63 10.09 10.09 9.91 12.98
Net Debt to EBITDA
-28.74 -1.85 -1.85 -2.01 -3.12
Profitability Margins
Gross Profit Margin
25.58%33.17%33.17%30.11%28.34%
EBIT Margin
-2.45%18.24%18.24%14.81%10.52%
EBITDA Margin
4.07%21.60%21.60%18.44%15.00%
Operating Profit Margin
-1.43%16.68%16.68%13.97%10.01%
Pretax Profit Margin
-0.96%18.22%18.22%14.78%10.48%
Net Profit Margin
-2.00%12.48%12.48%8.97%6.75%
Continuous Operations Profit Margin
-2.10%12.64%12.64%9.10%6.81%
Net Income Per EBT
209.45%68.47%68.47%60.68%64.41%
EBT Per EBIT
66.89%109.22%109.22%105.81%104.68%
Return on Assets (ROA)
-0.80%9.50%9.50%6.50%4.15%
Return on Equity (ROE)
-0.84%10.98%10.98%7.49%4.64%
Return on Capital Employed (ROCE)
-0.60%14.29%14.29%11.39%6.72%
Return on Invested Capital (ROIC)
-1.31%9.89%9.89%6.99%4.35%
Return on Tangible Assets
-0.82%9.76%9.76%6.67%4.28%
Earnings Yield
-0.94%11.34%11.34%8.47%7.26%
Efficiency Ratios
Receivables Turnover
5.02 3.40 3.40 2.91 3.06
Payables Turnover
18.60 15.59 15.59 12.95 11.58
Inventory Turnover
1.59 2.40 2.40 2.37 2.41
Fixed Asset Turnover
3.26 5.48 5.48 5.01 3.89
Asset Turnover
0.40 0.76 0.76 0.72 0.61
Working Capital Turnover Ratio
0.53 1.26 1.26 1.17 0.98
Cash Conversion Cycle
282.91 236.08 236.08 251.29 239.18
Days of Sales Outstanding
72.70 107.48 107.48 125.59 119.17
Days of Inventory Outstanding
229.84 152.01 152.01 153.89 151.53
Days of Payables Outstanding
19.62 23.42 23.42 28.19 31.52
Operating Cycle
302.53 259.49 259.49 279.48 270.70
Cash Flow Ratios
Operating Cash Flow Per Share
68.89 166.79 166.79 30.51 -29.92
Free Cash Flow Per Share
43.24 130.23 130.23 5.00 -55.55
CapEx Per Share
25.65 36.56 36.56 25.51 25.63
Free Cash Flow to Operating Cash Flow
0.63 0.78 0.78 0.16 1.86
Dividend Paid and CapEx Coverage Ratio
1.08 2.07 2.07 0.57 -0.66
Capital Expenditure Coverage Ratio
2.69 4.56 4.56 1.20 -1.17
Operating Cash Flow Coverage Ratio
10.65 17.02 17.02 3.18 -2.36
Operating Cash Flow to Sales Ratio
0.12 0.13 0.13 0.03 -0.04
Free Cash Flow Yield
3.54%9.48%9.48%0.45%-7.26%
Valuation Ratios
Price-to-Earnings (P/E) Ratio
-105.48 8.82 8.82 11.81 13.78
Price-to-Sales (P/S) Ratio
2.11 1.10 1.10 1.06 0.93
Price-to-Book (P/B) Ratio
0.91 0.97 0.97 0.89 0.64
Price-to-Free Cash Flow (P/FCF) Ratio
28.19 10.55 10.55 221.06 -13.77
Price-to-Operating Cash Flow Ratio
17.70 8.24 8.24 36.21 -25.56
Price-to-Earnings Growth (PEG) Ratio
0.22 0.13 0.13 0.17 0.18
Price-to-Fair Value
0.91 0.97 0.97 0.89 0.64
Enterprise Value Multiple
23.19 3.24 3.24 3.74 3.08
Enterprise Value
22.56B 28.99B 28.99B 24.31B 12.98B
EV to EBITDA
23.36 3.24 3.24 3.74 3.08
EV to Sales
0.95 0.70 0.70 0.69 0.46
EV to Free Cash Flow
12.68 6.71 6.71 143.82 -6.84
EV to Operating Cash Flow
7.96 5.24 5.24 23.56 -12.70
Tangible Book Value Per Share
1.32K 1.38K 1.38K 1.21K 1.16K
Shareholders’ Equity Per Share
1.34K 1.42K 1.42K 1.25K 1.20K
Tax and Other Ratios
Effective Tax Rate
-1.19 0.31 0.31 0.38 0.35
Revenue Per Share
576.61 1.25K 1.25K 1.04K 822.17
Net Income Per Share
-11.56 155.87 155.87 93.55 55.51
Tax Burden
2.09 0.68 0.68 0.61 0.64
Interest Burden
0.39 1.00 1.00 1.00 1.00
Research & Development to Revenue
0.02 0.00 0.00 <0.01 0.01
SG&A to Revenue
0.05 0.15 0.15 0.15 0.17
Stock-Based Compensation to Revenue
0.00 0.00 0.00 0.00 0.00
Income Quality
-5.98 1.07 1.07 0.20 -0.35
Currency in JPY