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Ai Partners Financial Inc. (JP:7345)
:7345
Japanese Market

Ai Partners Financial Inc. (7345) Ratios

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Ai Partners Financial Inc. Ratios

JP:7345's free cash flow for Q1 2025 was ¥0.21. For the 2025 fiscal year, JP:7345'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
Dec 24Dec 23Dec 22Dec 21
Liquidity Ratios
Current Ratio
2.33 2.52 2.25 2.69 3.53
Quick Ratio
2.33 2.52 2.25 2.56 3.52
Cash Ratio
1.34 1.50 1.29 1.73 2.27
Solvency Ratio
0.03 0.03 0.07 -0.29 0.26
Operating Cash Flow Ratio
0.00 >-0.01 0.04 -0.20 -0.21
Short-Term Operating Cash Flow Coverage
0.00 -0.42 1.79 0.00 0.00
Net Current Asset Value
¥ 443.00M¥ 463.77M¥ 454.58M¥ 454.27M¥ 698.08M
Leverage Ratios
Debt-to-Assets Ratio
<0.01 0.02 0.02 0.03 <0.01
Debt-to-Equity Ratio
0.01 0.03 0.04 0.05 0.01
Debt-to-Capital Ratio
0.01 0.02 0.04 0.05 0.01
Long-Term Debt-to-Capital Ratio
0.00 0.00 0.00 0.00 0.00
Financial Leverage Ratio
1.67 1.59 1.71 1.57 1.38
Debt Service Coverage Ratio
0.00 1.77 3.64 0.00 0.00
Interest Coverage Ratio
0.00 0.00 32.86--
Debt to Market Cap
0.00 <0.01 <0.01 0.00 0.00
Interest Debt Per Share
2.26 4.91 7.66 9.81 3.35
Net Debt to EBITDA
-28.97 -24.83 -13.43 5.26 -4.95
Profitability Margins
Gross Profit Margin
20.00%19.80%20.65%22.17%22.66%
EBIT Margin
-0.19%-0.05%0.37%-4.01%3.07%
EBITDA Margin
0.44%0.51%0.99%-3.13%3.47%
Operating Profit Margin
-0.07%-0.05%0.37%-4.03%3.07%
Pretax Profit Margin
-0.14%-0.08%0.35%-4.02%2.85%
Net Profit Margin
-0.28%-0.26%0.20%-4.40%1.70%
Continuous Operations Profit Margin
-0.29%-0.26%0.20%-4.40%1.70%
Net Income Per EBT
203.60%302.61%56.18%109.37%59.78%
EBT Per EBIT
208.35%162.39%96.30%99.67%92.84%
Return on Assets (ROA)
-1.06%-0.97%0.69%-13.21%5.38%
Return on Equity (ROE)
-1.72%-1.54%1.17%-20.77%7.45%
Return on Capital Employed (ROCE)
-0.39%-0.30%2.01%-17.41%12.81%
Return on Invested Capital (ROIC)
-0.80%-0.89%1.11%-18.83%7.63%
Return on Tangible Assets
-1.06%-0.97%0.69%-13.25%5.38%
Earnings Yield
-0.51%-0.50%0.56%-8.47%2.97%
Efficiency Ratios
Receivables Turnover
11.59 12.50 10.52 12.10 13.74
Payables Turnover
9.85 11.63 9.71 9.79 12.42
Inventory Turnover
0.00 0.00 0.00 57.93 2.72K
Fixed Asset Turnover
101.15 92.89 67.69 41.78 61.17
Asset Turnover
3.73 3.80 3.45 3.00 3.16
Working Capital Turnover Ratio
7.61 7.55 7.35 4.79 6.83
Cash Conversion Cycle
-5.56 -2.18 -2.89 -0.81 -2.69
Days of Sales Outstanding
31.50 29.21 34.69 30.16 26.56
Days of Inventory Outstanding
0.00 0.00 0.00 6.30 0.13
Days of Payables Outstanding
37.06 31.38 37.58 37.28 29.39
Operating Cycle
31.50 29.21 34.69 36.47 26.70
Cash Flow Ratios
Operating Cash Flow Per Share
0.00 -0.93 4.54 -18.88 -18.81
Free Cash Flow Per Share
0.00 -3.13 3.41 -23.09 -25.08
CapEx Per Share
0.00 2.20 1.13 4.21 6.27
Free Cash Flow to Operating Cash Flow
0.00 3.36 0.75 1.22 1.33
Dividend Paid and CapEx Coverage Ratio
0.00 -0.15 0.89 -2.02 -2.23
Capital Expenditure Coverage Ratio
0.00 -0.42 4.02 -4.49 -3.00
Operating Cash Flow Coverage Ratio
0.00 -0.19 0.60 -1.92 -5.62
Operating Cash Flow to Sales Ratio
0.00 >-0.01 <0.01 -0.02 -0.02
Free Cash Flow Yield
0.00%-0.52%0.82%-4.83%-3.67%
Valuation Ratios
Price-to-Earnings (P/E) Ratio
-195.23 -199.60 179.53 -11.81 33.62
Price-to-Sales (P/S) Ratio
0.55 0.51 0.36 0.52 0.57
Price-to-Book (P/B) Ratio
3.44 3.08 2.10 2.45 2.50
Price-to-Free Cash Flow (P/FCF) Ratio
0.00 -191.51 122.45 -20.70 -27.23
Price-to-Operating Cash Flow Ratio
0.00 -643.19 92.05 -25.31 -36.31
Price-to-Earnings Growth (PEG) Ratio
25.63 0.87 -1.70 0.04 -0.53
Price-to-Fair Value
3.44 3.08 2.10 2.45 2.50
Enterprise Value Multiple
95.96 75.82 22.79 -11.31 11.57
Enterprise Value
1.59B 1.46B 839.22M 1.06B 1.53B
EV to EBITDA
95.96 75.82 22.79 -11.31 11.57
EV to Sales
0.43 0.39 0.22 0.35 0.40
EV to Free Cash Flow
0.00 -144.26 77.04 -14.13 -19.07
EV to Operating Cash Flow
0.00 -484.50 57.91 -17.27 -25.43
Tangible Book Value Per Share
184.05 194.17 198.04 194.08 272.49
Shareholders’ Equity Per Share
184.35 194.62 198.70 194.95 272.67
Tax and Other Ratios
Effective Tax Rate
-1.06 -2.03 0.44 -0.09 0.40
Revenue Per Share
1.14K 1.17K 1.17K 920.73 1.19K
Net Income Per Share
-3.25 -3.01 2.33 -40.48 20.31
Tax Burden
2.04 3.03 0.56 1.09 0.60
Interest Burden
0.74 1.62 0.96 1.00 0.93
Research & Development to Revenue
0.00 0.00 0.00 >-0.01 <0.01
SG&A to Revenue
0.02 0.02 0.02 0.02 0.02
Stock-Based Compensation to Revenue
0.00 0.00 <0.01 0.00 0.00
Income Quality
0.00 0.31 1.10 0.51 -0.55
Currency in JPY