JP:7036's free cash flow for Q2 2025 was ¥0.10. For the 2025 fiscal year, JP:7036's free cash flow was decreased by ¥ and operating cash flow was ¥0.04. See a summary of the company’s cash flow.

Ratios	TTM	Dec 24	Dec 23	Dec 22	Dec 21
Liquidity Ratios
Current Ratio	1.87	1.91	1.98	1.74	1.61
Quick Ratio	1.87	1.91	1.94	1.72	1.59
Cash Ratio	0.86	1.00	0.88	0.89	0.73
Solvency Ratio	0.10	0.05	0.13	0.17	0.12
Operating Cash Flow Ratio	0.15	0.24	-0.09	0.22	0.20
Short-Term Operating Cash Flow Coverage	0.00	0.00	0.00	0.00	0.00
Net Current Asset Value	¥ 876.01M	¥ 1.15B	¥ 1.23B	¥ 1.22B	¥ 987.06M
Leverage Ratios
Debt-to-Assets Ratio	0.00	<0.01	<0.01	<0.01	<0.01
Debt-to-Equity Ratio	0.00	<0.01	<0.01	<0.01	<0.01
Debt-to-Capital Ratio	0.00	<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	1.99	2.08	1.98	2.26	2.46
Debt Service Coverage Ratio	19.24K	3.00K	4.73K	5.99K	1.26K
Interest Coverage Ratio	26.59K	3.99K	5.76K	9.50K	1.67K
Debt to Market Cap	0.00	0.00	0.00	0.00	0.00
Interest Debt Per Share	<0.01	0.29	0.47	0.65	0.86
Net Debt to EBITDA	-5.44	-11.32	-4.78	-3.55	-4.22
Profitability Margins
Gross Profit Margin	97.04%	100.00%	99.09%	14.78%	13.23%
EBIT Margin	12.37%	8.33%	16.26%	4.09%	3.14%
EBITDA Margin	12.80%	9.13%	17.17%	4.14%	3.21%
Operating Profit Margin	12.42%	8.15%	15.70%	4.72%	3.12%
Pretax Profit Margin	12.37%	8.33%	16.26%	4.09%	3.14%
Net Profit Margin	8.55%	5.34%	12.00%	2.91%	2.28%
Continuous Operations Profit Margin	8.55%	5.34%	12.00%	2.91%	2.28%
Net Income Per EBT	69.16%	64.14%	73.78%	71.31%	72.74%
EBT Per EBIT	99.55%	102.24%	103.56%	86.58%	100.35%
Return on Assets (ROA)	4.55%	2.43%	5.91%	9.39%	7.03%
Return on Equity (ROE)	9.21%	5.04%	11.73%	21.20%	17.31%
Return on Capital Employed (ROCE)	11.64%	6.99%	14.31%	32.59%	22.53%
Return on Invested Capital (ROIC)	8.05%	4.48%	10.55%	23.24%	16.39%
Return on Tangible Assets	4.55%	2.43%	5.92%	9.41%	6.60%
Earnings Yield	3.50%	2.51%	4.26%	2.03%	5.05%
Efficiency Ratios
Receivables Turnover	1.34	1.18	1.07	7.28	6.26
Payables Turnover	1.61	0.00	0.01	6.91	6.04
Inventory Turnover	0.00	0.00	0.30	340.30	257.11
Fixed Asset Turnover	176.39	118.61	74.08	571.11	840.27
Asset Turnover	0.53	0.45	0.49	3.22	3.08
Working Capital Turnover Ratio	1.43	1.04	1.11	9.08	10.27
Cash Conversion Cycle	46.73	308.54	-27.30K	-1.62	-0.71
Days of Sales Outstanding	272.93	308.54	340.48	50.16	58.32
Days of Inventory Outstanding	0.00	0.00	1.23K	1.07	1.42
Days of Payables Outstanding	226.20	0.00	28.87K	52.85	60.44
Operating Cycle	272.93	308.54	1.57K	51.23	59.74
Cash Flow Ratios
Operating Cash Flow Per Share	45.82	89.88	-30.99	101.44	94.21
Free Cash Flow Per Share	45.82	89.53	-34.29	98.45	92.57
CapEx Per Share	0.00	0.35	3.30	2.99	1.64
Free Cash Flow to Operating Cash Flow	1.00	1.00	1.11	0.97	0.98
Dividend Paid and CapEx Coverage Ratio	1.44	2.78	-1.02	4.98	7.33
Capital Expenditure Coverage Ratio	0.00	256.42	-9.38	33.91	57.34
Operating Cash Flow Coverage Ratio	0.00	317.68	-67.91	160.19	115.17
Operating Cash Flow to Sales Ratio	0.12	0.25	-0.08	0.04	0.04
Free Cash Flow Yield	4.84%	11.78%	-3.19%	2.44%	8.21%
Valuation Ratios
Price-to-Earnings (P/E) Ratio	28.79	39.78	23.47	49.37	19.80
Price-to-Sales (P/S) Ratio	2.46	2.13	2.82	1.44	0.45
Price-to-Book (P/B) Ratio	2.60	2.01	2.75	10.47	3.43
Price-to-Free Cash Flow (P/FCF) Ratio	20.84	8.49	-31.38	41.04	12.18
Price-to-Operating Cash Flow Ratio	20.84	8.46	-34.73	39.83	11.97
Price-to-Earnings Growth (PEG) Ratio	1.54	-0.68	-0.53	1.13	-1.61
Price-to-Fair Value	2.60	2.01	2.75	10.47	3.43
Enterprise Value Multiple	13.79	11.97	11.61	31.17	9.86
Enterprise Value	2.61B	1.50B	2.92B	13.79B	2.94B
EV to EBITDA	13.62	11.97	11.61	31.17	9.86
EV to Sales	1.74	1.09	1.99	1.29	0.32
EV to Free Cash Flow	14.77	4.36	-22.23	36.84	8.53
EV to Operating Cash Flow	14.77	4.35	-24.60	35.76	8.38
Tangible Book Value Per Share	366.32	377.84	389.43	384.10	329.04
Shareholders’ Equity Per Share	366.68	378.92	390.84	385.99	329.04
Tax and Other Ratios
Effective Tax Rate	0.31	0.36	0.26	0.29	0.27
Revenue Per Share	387.92	357.46	382.18	2.81K	2.50K
Net Income Per Share	33.17	19.10	45.85	81.82	56.95
Tax Burden	0.69	0.64	0.74	0.71	0.73
Interest Burden	1.00	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	0.00	0.00	0.00	0.00
Stock-Based Compensation to Revenue	0.00	0.00	<0.01	<0.01	<0.01
Income Quality	1.40	4.71	-0.50	0.88	1.20

Currency in JPY

Become an Expert with TipRanks Premium

What am I Missing?

Make informed decisions based on Top Analysts' activity

Know what industry insiders are buying

Get actionable alerts from top Wall Street Analysts

Find out before anyone else which stock is going to shoot up

Get powerful stock screeners & detailed portfolio analysis

Subscribe Now See Plans & Pricing