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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 ¥-0.02. See a summary of the company’s cash flow.
Ratios
TTM
Dec 25Dec 23Dec 23Dec 22
Liquidity Ratios
Current Ratio
16.18 16.87 6.85 6.85 6.70
Quick Ratio
12.71 12.90 4.93 4.93 4.78
Cash Ratio
10.03 9.82 2.81 2.81 2.47
Solvency Ratio
0.26 0.34 0.92 0.92 0.70
Operating Cash Flow Ratio
0.97 1.36 0.92 0.92 0.19
Short-Term Operating Cash Flow Coverage
24.43 0.00 0.00 0.00 78.80
Net Current Asset Value
¥ 42.99B¥ 43.60B¥ 34.02B¥ 34.02B¥ 29.86B
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
1.08 1.07 1.16 1.16 1.15
Debt Service Coverage Ratio
9.58 116.41 688.15 688.15 184.36
Interest Coverage Ratio
-88.46 50.65 716.56 716.56 435.59
Debt to Market Cap
<0.01 0.00 0.00 0.00 <0.01
Interest Debt Per Share
6.24 7.35 10.09 10.09 9.91
Net Debt to EBITDA
-20.54 -14.84 -1.85 -1.85 -2.01
Profitability Margins
Gross Profit Margin
24.67%26.64%33.17%33.17%30.11%
EBIT Margin
-0.56%1.21%18.24%18.24%14.81%
EBITDA Margin
6.08%6.85%21.60%21.60%18.44%
Operating Profit Margin
-2.85%2.32%16.68%16.68%13.97%
Pretax Profit Margin
-0.69%1.17%18.22%18.22%14.78%
Net Profit Margin
-1.71%-0.42%12.48%12.48%8.97%
Continuous Operations Profit Margin
-1.71%-0.35%12.64%12.64%9.10%
Net Income Per EBT
245.97%-35.94%68.47%68.47%60.68%
EBT Per EBIT
24.34%50.35%109.22%109.22%105.81%
Return on Assets (ROA)
-0.66%-0.19%9.50%9.50%6.50%
Return on Equity (ROE)
-0.71%-0.20%10.98%10.98%7.49%
Return on Capital Employed (ROCE)
-1.17%1.10%14.29%14.29%11.39%
Return on Invested Capital (ROIC)
-2.85%-0.33%9.89%9.89%6.99%
Return on Tangible Assets
-0.68%-0.19%9.76%9.76%6.67%
Earnings Yield
-0.88%-0.26%11.34%11.34%8.47%
Efficiency Ratios
Receivables Turnover
3.43 4.78 3.40 3.40 2.91
Payables Turnover
17.93 19.32 15.59 15.59 12.95
Inventory Turnover
1.73 1.77 2.40 2.40 2.37
Fixed Asset Turnover
3.09 3.72 5.48 5.48 5.01
Asset Turnover
0.39 0.45 0.76 0.76 0.72
Working Capital Turnover Ratio
0.53 0.68 1.26 1.26 1.17
Cash Conversion Cycle
297.46 264.25 236.08 236.08 251.29
Days of Sales Outstanding
106.55 76.43 107.48 107.48 125.59
Days of Inventory Outstanding
211.26 206.72 152.01 152.01 153.89
Days of Payables Outstanding
20.35 18.89 23.42 23.42 28.19
Operating Cycle
317.81 283.14 259.49 259.49 279.48
Cash Flow Ratios
Operating Cash Flow Per Share
69.20 96.40 166.79 166.79 30.51
Free Cash Flow Per Share
43.44 52.11 130.23 130.23 5.00
CapEx Per Share
25.76 44.29 36.56 36.56 25.51
Free Cash Flow to Operating Cash Flow
0.63 0.54 0.78 0.78 0.16
Dividend Paid and CapEx Coverage Ratio
1.08 1.02 2.07 2.07 0.57
Capital Expenditure Coverage Ratio
2.69 2.18 4.56 4.56 1.20
Operating Cash Flow Coverage Ratio
11.43 13.69 17.02 17.02 3.18
Operating Cash Flow to Sales Ratio
0.12 0.14 0.13 0.13 0.03
Free Cash Flow Yield
3.93%4.73%9.48%9.48%0.45%
Valuation Ratios
Price-to-Earnings (P/E) Ratio
-113.07 -388.04 8.82 8.82 11.81
Price-to-Sales (P/S) Ratio
1.94 1.63 1.10 1.10 1.06
Price-to-Book (P/B) Ratio
0.81 0.79 0.97 0.97 0.89
Price-to-Free Cash Flow (P/FCF) Ratio
25.44 21.15 10.55 10.55 221.06
Price-to-Operating Cash Flow Ratio
15.90 11.43 8.24 8.24 36.21
Price-to-Earnings Growth (PEG) Ratio
-7.06 3.81 0.13 0.13 0.17
Price-to-Fair Value
0.81 0.79 0.97 0.97 0.89
Enterprise Value Multiple
11.34 8.95 3.24 3.24 3.74
Enterprise Value
16.09B 16.60B 28.99B 28.99B 24.31B
EV to EBITDA
11.34 8.95 3.24 3.24 3.74
EV to Sales
0.69 0.61 0.70 0.70 0.69
EV to Free Cash Flow
9.05 7.96 6.71 6.71 143.82
EV to Operating Cash Flow
5.68 4.30 5.24 5.24 23.56
Tangible Book Value Per Share
1.33K 1.37K 1.38K 1.38K 1.21K
Shareholders’ Equity Per Share
1.36K 1.40K 1.42K 1.42K 1.25K
Tax and Other Ratios
Effective Tax Rate
-1.45 1.30 0.31 0.31 0.38
Revenue Per Share
569.77 675.94 1.25K 1.25K 1.04K
Net Income Per Share
-9.73 -2.84 155.87 155.87 93.55
Tax Burden
2.46 -0.36 0.68 0.68 0.61
Interest Burden
1.23 0.96 1.00 1.00 1.00
Research & Development to Revenue
0.02 0.00 0.00 0.00 <0.01
SG&A to Revenue
0.05 0.23 0.15 0.15 0.15
Stock-Based Compensation to Revenue
0.00 0.00 0.00 0.00 0.00
Income Quality
-5.98 12.20 1.07 1.07 0.20
Currency in JPY