UPR Corp. (7065) Ratios

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UPR Corp. Ratios

JP:7065's free cash flow for Q4 2025 was ¥0.29. For the 2025 fiscal year, JP:7065's free cash flow was decreased by ¥ and operating cash flow was ¥<0.01. See a summary of the company’s cash flow.

Ratios	TTM	Aug 25	Aug 24	Aug 23	Aug 22
Liquidity Ratios
Current Ratio	1.28	1.45	1.46	1.29	1.32
Quick Ratio	1.17	1.36	1.39	1.22	1.23
Cash Ratio	0.65	0.77	0.83	0.69	0.70
Solvency Ratio	0.30	0.28	0.28	0.27	0.28
Operating Cash Flow Ratio	0.69	0.72	0.84	0.72	0.73
Short-Term Operating Cash Flow Coverage	1.85	1.82	2.38	2.24	2.13
Net Current Asset Value	¥ -6.30B	¥ -6.47B	¥ -6.29B	¥ -6.36B	¥ -5.83B
Leverage Ratios
Debt-to-Assets Ratio	0.39	0.42	0.40	0.40	0.41
Debt-to-Equity Ratio	0.88	1.00	0.97	0.98	1.02
Debt-to-Capital Ratio	0.47	0.50	0.49	0.50	0.51
Long-Term Debt-to-Capital Ratio	0.41	0.45	0.45	0.45	0.45
Financial Leverage Ratio	2.28	2.40	2.41	2.48	2.52
Debt Service Coverage Ratio	1.90	1.86	2.28	2.20	2.14
Interest Coverage Ratio	10.18	4.88	11.56	21.25	15.18
Debt to Market Cap	1.11	1.53	0.92	0.44	0.78
Interest Debt Per Share	1.10K	1.21K	1.14K	1.09K	1.04K
Net Debt to EBITDA	1.51	1.73	1.41	1.35	1.28
Profitability Margins
Gross Profit Margin	31.78%	30.21%	31.22%	32.36%	30.70%
EBIT Margin	4.46%	1.81%	5.41%	7.85%	8.40%
EBITDA Margin	23.34%	22.28%	23.77%	25.52%	28.08%
Operating Profit Margin	4.46%	1.81%	3.74%	5.60%	3.99%
Pretax Profit Margin	7.03%	3.75%	5.08%	7.58%	8.14%
Net Profit Margin	4.57%	2.19%	3.86%	5.01%	5.11%
Continuous Operations Profit Margin	4.84%	2.48%	4.07%	5.15%	5.26%
Net Income Per EBT	65.02%	58.34%	75.97%	66.13%	62.78%
EBT Per EBIT	157.38%	207.52%	135.97%	135.51%	203.84%
Return on Assets (ROA)	3.26%	1.53%	2.78%	3.56%	3.47%
Return on Equity (ROE)	7.65%	3.68%	6.69%	8.82%	8.76%
Return on Capital Employed (ROCE)	4.01%	1.57%	3.35%	5.12%	3.52%
Return on Invested Capital (ROIC)	2.52%	0.95%	2.47%	3.18%	2.07%
Return on Tangible Assets	3.40%	1.59%	2.90%	3.69%	3.55%
Earnings Yield	9.33%	5.61%	6.34%	3.92%	6.69%
Efficiency Ratios
Receivables Turnover	7.88	6.96	7.55	7.69	6.66
Payables Turnover	5.52	5.79	5.60	4.96	4.79
Inventory Turnover	21.53	27.63	35.91	31.63	22.19
Fixed Asset Turnover	1.10	1.11	1.14	1.11	1.07
Asset Turnover	0.71	0.70	0.72	0.71	0.68
Working Capital Turnover Ratio	11.47	7.94	9.35	10.55	8.70
Cash Conversion Cycle	-2.83	2.67	-6.69	-14.62	-4.94
Days of Sales Outstanding	46.32	52.46	48.33	47.46	54.79
Days of Inventory Outstanding	16.96	13.21	10.16	11.54	16.45
Days of Payables Outstanding	66.10	63.00	65.19	73.62	76.18
Operating Cycle	63.27	65.67	58.50	59.00	71.24
Cash Flow Ratios
Operating Cash Flow Per Share	399.26	399.26	463.44	442.10	427.27
Free Cash Flow Per Share	-49.00	-49.00	6.58	-26.56	156.71
CapEx Per Share	448.26	448.26	456.86	468.66	270.55
Free Cash Flow to Operating Cash Flow	-0.12	-0.12	0.01	-0.06	0.37
Dividend Paid and CapEx Coverage Ratio	0.86	0.86	0.98	0.92	1.51
Capital Expenditure Coverage Ratio	0.89	0.89	1.01	0.94	1.58
Operating Cash Flow Coverage Ratio	0.37	0.33	0.41	0.41	0.41
Operating Cash Flow to Sales Ratio	0.20	0.20	0.23	0.23	0.25
Free Cash Flow Yield	-4.95%	-6.26%	0.53%	-1.07%	11.80%
Valuation Ratios
Price-to-Earnings (P/E) Ratio	10.67	17.84	15.77	25.54	14.94
Price-to-Sales (P/S) Ratio	0.49	0.39	0.61	1.28	0.76
Price-to-Book (P/B) Ratio	0.80	0.66	1.06	2.25	1.31
Price-to-Free Cash Flow (P/FCF) Ratio	-20.10	-15.98	187.00	-93.37	8.47
Price-to-Operating Cash Flow Ratio	2.47	1.96	2.65	5.61	3.11
Price-to-Earnings Growth (PEG) Ratio	0.16	-0.41	-0.80	2.77	0.70
Price-to-Fair Value	0.80	0.66	1.06	2.25	1.31
Enterprise Value Multiple	3.60	3.48	3.97	6.36	4.00
Enterprise Value	13.06B	11.92B	14.59B	24.09B	14.97B
EV to EBITDA	3.61	3.48	3.97	6.36	4.00
EV to Sales	0.84	0.78	0.94	1.62	1.12
EV to Free Cash Flow	-34.79	-31.76	289.67	-118.42	12.47
EV to Operating Cash Flow	4.27	3.90	4.11	7.11	4.57
Tangible Book Value Per Share	1.15K	1.10K	1.06K	1.01K	963.15
Shareholders’ Equity Per Share	1.24K	1.19K	1.16K	1.10K	1.02K
Tax and Other Ratios
Effective Tax Rate	0.31	0.34	0.20	0.32	0.35
Revenue Per Share	2.02K	2.00K	2.02K	1.94K	1.74K
Net Income Per Share	92.33	43.89	77.99	97.11	88.90
Tax Burden	0.65	0.58	0.76	0.66	0.63
Interest Burden	1.57	2.08	0.94	0.97	0.97
Research & Development to Revenue	0.00	<0.01	<0.01	<0.01	<0.01
SG&A to Revenue	0.27	0.28	0.00	0.00	0.00
Stock-Based Compensation to Revenue	0.00	0.00	0.00	0.00	0.00
Income Quality	5.31	9.10	5.94	3.01	3.02

Currency in JPY