JP:7372's free cash flow for Q3 2025 was ¥0.38. For the 2025 fiscal year, JP:7372's free cash flow was decreased by ¥ and operating cash flow was ¥0.15. See a summary of the company’s cash flow.

Ratios	TTM	Dec 24	Dec 23	Dec 22	Dec 21
Liquidity Ratios
Current Ratio	0.42	0.31	0.93	0.94	1.01
Quick Ratio	0.37	0.29	0.89	0.89	0.98
Cash Ratio	0.21	0.20	0.73	0.74	0.81
Solvency Ratio	0.13	0.15	0.20	0.15	0.07
Operating Cash Flow Ratio	0.57	0.30	0.62	0.72	0.33
Short-Term Operating Cash Flow Coverage	1.21	0.50	4.46	5.12	1.39
Net Current Asset Value	¥ -6.92B	¥ -7.61B	¥ -6.61B	¥ -5.70B	¥ -5.73B
Leverage Ratios
Debt-to-Assets Ratio	0.49	0.55	0.55	0.54	0.58
Debt-to-Equity Ratio	1.26	1.58	1.63	1.56	2.01
Debt-to-Capital Ratio	0.56	0.61	0.62	0.61	0.67
Long-Term Debt-to-Capital Ratio	0.25	0.09	0.42	0.47	0.56
Financial Leverage Ratio	2.56	2.87	2.96	2.91	3.47
Debt Service Coverage Ratio	0.94	0.56	4.74	3.01	1.26
Interest Coverage Ratio	8.74	6.59	11.65	6.18	4.05
Debt to Market Cap	1.55	0.81	0.48	0.50	0.59
Interest Debt Per Share	1.26K	1.50K	1.32K	1.09K	1.14K
Net Debt to EBITDA	4.78	3.90	2.75	3.39	5.72
Profitability Margins
Gross Profit Margin	34.99%	39.89%	41.80%	42.81%	41.48%
EBIT Margin	6.63%	15.36%	25.99%	19.08%	11.47%
EBITDA Margin	20.71%	29.42%	38.17%	30.03%	22.32%
Operating Profit Margin	15.33%	15.23%	25.89%	18.98%	11.35%
Pretax Profit Margin	4.90%	13.05%	23.77%	16.01%	8.66%
Net Profit Margin	3.58%	8.40%	19.14%	12.52%	4.69%
Continuous Operations Profit Margin	3.58%	8.40%	19.14%	11.22%	5.59%
Net Income Per EBT	73.15%	64.41%	80.52%	78.19%	54.19%
EBT Per EBIT	31.96%	85.70%	91.81%	84.35%	76.30%
Return on Assets (ROA)	1.64%	3.60%	8.09%	5.16%	1.59%
Return on Equity (ROE)	4.28%	10.33%	23.93%	15.02%	5.51%
Return on Capital Employed (ROCE)	8.59%	9.35%	12.82%	9.26%	4.69%
Return on Invested Capital (ROIC)	5.68%	4.57%	9.69%	6.08%	2.77%
Return on Tangible Assets	2.90%	6.15%	14.69%	10.81%	3.45%
Earnings Yield	11.82%	13.61%	14.58%	8.07%	2.31%
Efficiency Ratios
Receivables Turnover	19.83	20.04	23.97	22.20	17.22
Payables Turnover	11.28	14.15	10.89	16.59	11.32
Inventory Turnover	34.19	37.67	37.76	33.88	31.48
Fixed Asset Turnover	1.05	0.96	1.14	1.36	1.36
Asset Turnover	0.46	0.43	0.42	0.41	0.34
Working Capital Turnover Ratio	-4.44	-3.95	-47.08	-115.28	-10.89
Cash Conversion Cycle	-3.27	2.12	-8.64	5.21	0.56
Days of Sales Outstanding	18.40	18.22	15.23	16.44	21.19
Days of Inventory Outstanding	10.68	9.69	9.67	10.77	11.60
Days of Payables Outstanding	32.35	25.79	33.53	22.00	32.23
Operating Cycle	29.08	27.91	24.89	27.21	32.79
Cash Flow Ratios
Operating Cash Flow Per Share	264.28	242.50	215.19	221.65	113.58
Free Cash Flow Per Share	250.74	117.64	170.91	170.58	91.99
CapEx Per Share	13.53	124.85	44.28	51.07	21.59
Free Cash Flow to Operating Cash Flow	0.95	0.49	0.79	0.77	0.81
Dividend Paid and CapEx Coverage Ratio	19.53	1.94	4.86	4.34	5.26
Capital Expenditure Coverage Ratio	19.53	1.94	4.86	4.34	5.26
Operating Cash Flow Coverage Ratio	0.21	0.16	0.17	0.21	0.10
Operating Cash Flow to Sales Ratio	0.23	0.21	0.22	0.27	0.17
Free Cash Flow Yield	71.23%	16.59%	13.10%	13.46%	6.90%
Valuation Ratios
Price-to-Earnings (P/E) Ratio	8.42	7.35	6.86	12.40	43.36
Price-to-Sales (P/S) Ratio	0.30	0.62	1.31	1.55	2.04
Price-to-Book (P/B) Ratio	0.35	0.76	1.64	1.86	2.39
Price-to-Free Cash Flow (P/FCF) Ratio	1.40	6.03	7.64	7.43	14.50
Price-to-Operating Cash Flow Ratio	1.32	2.92	6.06	5.72	11.75
Price-to-Earnings Growth (PEG) Ratio	0.09	-0.15	0.08	0.05	-0.69
Price-to-Fair Value	0.35	0.76	1.64	1.86	2.39
Enterprise Value Multiple	6.23	6.00	6.19	8.56	14.83
Enterprise Value	7.69B	10.33B	12.57B	11.81B	12.15B
EV to EBITDA	6.24	6.00	6.19	8.56	14.83
EV to Sales	1.29	1.76	2.36	2.57	3.31
EV to Free Cash Flow	5.98	17.23	13.73	12.31	23.59
EV to Operating Cash Flow	5.68	8.36	10.91	9.47	19.11
Tangible Book Value Per Share	-111.11	-174.39	-260.93	-356.97	-484.35
Shareholders’ Equity Per Share	990.42	934.34	795.00	680.29	558.29
Tax and Other Ratios
Effective Tax Rate	0.27	0.36	0.19	0.30	0.35
Revenue Per Share	1.16K	1.15K	993.92	816.25	655.43
Net Income Per Share	41.59	96.51	190.21	102.20	30.77
Tax Burden	0.73	0.64	0.81	0.78	0.54
Interest Burden	0.74	0.85	0.91	0.84	0.76
Research & Development to Revenue	0.00	0.00	0.00	0.00	0.00
SG&A to Revenue	0.00	0.25	0.24	0.24	0.27
Stock-Based Compensation to Revenue	0.00	0.00	0.00	0.00	0.00
Income Quality	6.35	1.62	0.91	1.70	2.00

Currency in JPY

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