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LIGUA, Inc. (JP:7090)
:7090
Japanese Market

LIGUA, Inc. (7090) Ratios

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LIGUA, Inc. Ratios

JP:7090's free cash flow for Q1 2025 was ¥0.63. For the 2025 fiscal year, JP:7090'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
Mar 25Mar 24Mar 23Mar 22
Liquidity Ratios
Current Ratio
1.20 1.34 1.26 1.31 2.04
Quick Ratio
1.08 1.19 1.12 1.19 1.83
Cash Ratio
0.63 0.66 0.54 0.60 1.32
Solvency Ratio
-0.12 -0.08 0.08 -0.17 0.13
Operating Cash Flow Ratio
0.00 0.08 <0.01 -0.17 0.08
Short-Term Operating Cash Flow Coverage
0.00 0.12 <0.01 -0.27 0.18
Net Current Asset Value
¥ -195.27M¥ -87.77M¥ -141.66M¥ -457.63M¥ -6.46M
Leverage Ratios
Debt-to-Assets Ratio
0.66 0.67 0.62 0.67 0.46
Debt-to-Equity Ratio
14.11 6.57 3.95 6.40 1.32
Debt-to-Capital Ratio
0.93 0.87 0.80 0.86 0.57
Long-Term Debt-to-Capital Ratio
0.82 0.70 0.56 0.75 0.48
Financial Leverage Ratio
21.35 9.83 6.40 9.55 2.87
Debt Service Coverage Ratio
-0.27 -0.16 0.17 -0.42 0.63
Interest Coverage Ratio
-8.28 -5.51 5.61 -30.75 15.75
Debt to Market Cap
1.14 1.73 0.84 1.05 0.41
Interest Debt Per Share
1.19K 1.43K 1.67K 1.62K 1.08K
Net Debt to EBITDA
-2.74 -8.26 3.52 -1.75 0.38
Profitability Margins
Gross Profit Margin
59.50%59.38%54.79%43.16%51.04%
EBIT Margin
-10.54%-5.54%4.25%-30.65%4.03%
EBITDA Margin
-8.05%-3.16%8.81%-21.85%10.30%
Operating Profit Margin
-10.54%-5.54%3.45%-17.91%4.95%
Pretax Profit Margin
-9.59%-5.90%3.63%-31.23%3.71%
Net Profit Margin
-15.38%-10.48%3.03%-27.29%2.26%
Continuous Operations Profit Margin
-15.38%-10.48%3.03%-27.39%2.26%
Net Income Per EBT
160.39%177.52%83.55%87.39%60.91%
EBT Per EBIT
90.99%106.48%105.28%174.39%74.99%
Return on Assets (ROA)
-14.00%-9.58%2.69%-22.95%2.21%
Return on Equity (ROE)
-151.54%-94.12%17.21%-219.29%6.33%
Return on Capital Employed (ROCE)
-36.09%-14.54%8.51%-35.73%7.10%
Return on Invested Capital (ROIC)
-13.35%-6.51%3.27%-16.92%3.62%
Return on Tangible Assets
-14.69%-10.05%2.94%-26.47%3.11%
Earnings Yield
-24.12%-24.84%3.64%-35.85%1.95%
Efficiency Ratios
Receivables Turnover
3.00 3.13 2.60 2.72 7.17
Payables Turnover
25.79 183.31 31.76 42.93 56.81
Inventory Turnover
4.40 4.03 4.40 6.79 7.24
Fixed Asset Turnover
24.63 26.33 29.12 20.29 27.32
Asset Turnover
0.91 0.91 0.89 0.84 0.98
Working Capital Turnover Ratio
4.97 4.31 5.47 3.35 2.58
Cash Conversion Cycle
190.56 205.13 211.85 179.34 94.88
Days of Sales Outstanding
121.70 116.65 140.34 134.07 50.91
Days of Inventory Outstanding
83.01 90.48 83.00 53.78 50.39
Days of Payables Outstanding
14.15 1.99 11.49 8.50 6.43
Operating Cycle
204.71 207.13 223.34 187.85 101.30
Cash Flow Ratios
Operating Cash Flow Per Share
0.00 109.89 1.95 -234.00 57.11
Free Cash Flow Per Share
0.00 98.52 -13.63 -333.41 -153.77
CapEx Per Share
0.00 11.37 15.59 99.41 210.88
Free Cash Flow to Operating Cash Flow
0.00 0.90 -6.98 1.42 -2.69
Dividend Paid and CapEx Coverage Ratio
0.00 9.66 0.13 -2.35 0.27
Capital Expenditure Coverage Ratio
0.00 9.66 0.13 -2.35 0.27
Operating Cash Flow Coverage Ratio
0.00 0.08 <0.01 -0.15 0.05
Operating Cash Flow to Sales Ratio
0.00 0.06 <0.01 -0.12 0.02
Free Cash Flow Yield
0.00%12.09%-0.69%-21.65%-5.80%
Valuation Ratios
Price-to-Earnings (P/E) Ratio
-4.15 -4.03 27.44 -2.79 51.35
Price-to-Sales (P/S) Ratio
0.64 0.42 0.83 0.76 1.16
Price-to-Book (P/B) Ratio
12.39 3.79 4.72 6.12 3.25
Price-to-Free Cash Flow (P/FCF) Ratio
0.00 8.27 -144.63 -4.62 -17.25
Price-to-Operating Cash Flow Ratio
0.00 7.42 1.01K -6.58 46.44
Price-to-Earnings Growth (PEG) Ratio
0.12 0.01 -0.24 <0.01 -0.92
Price-to-Fair Value
12.39 3.79 4.72 6.12 3.25
Enterprise Value Multiple
-10.66 -21.60 12.97 -5.24 11.65
Enterprise Value
2.05B 1.96B 3.92B 3.25B 3.84B
EV to EBITDA
-10.66 -21.60 12.97 -5.24 11.65
EV to Sales
0.86 0.68 1.14 1.14 1.20
EV to Free Cash Flow
0.00 13.39 -198.54 -6.94 -17.82
EV to Operating Cash Flow
0.00 12.00 1.39K -9.89 47.99
Tangible Book Value Per Share
-0.67 115.13 186.71 -67.23 139.46
Shareholders’ Equity Per Share
82.55 215.11 417.65 251.78 816.48
Tax and Other Ratios
Effective Tax Rate
-0.60 -0.78 0.17 0.12 0.39
Revenue Per Share
1.60K 1.93K 2.37K 2.02K 2.28K
Net Income Per Share
-246.74 -202.46 71.86 -552.13 51.65
Tax Burden
1.60 1.78 0.84 0.87 0.61
Interest Burden
0.91 1.06 0.86 1.02 0.92
Research & Development to Revenue
0.00 0.00 <0.01 0.00 0.00
SG&A to Revenue
0.10 0.08 0.07 0.08 0.05
Stock-Based Compensation to Revenue
0.00 0.00 0.00 0.00 0.00
Income Quality
0.00 -0.54 0.02 0.85 1.11
Currency in JPY