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Three F Co., Ltd. (JP:7544)
:7544
Japanese Market

Three F Co., Ltd. (7544) Ratios

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Three F Co., Ltd. Ratios

JP:7544's free cash flow for Q4 2024 was ¥0.80. For the 2024 fiscal year, JP:7544's free cash flow was decreased by ¥ and operating cash flow was ¥0.07. See a summary of the company’s cash flow.
Ratios
TTM
Mar 25Mar 24Mar 23Mar 22
Liquidity Ratios
Current Ratio
6.99 5.58 7.38 8.25 8.53
Quick Ratio
6.84 5.45 7.17 8.05 8.32
Cash Ratio
6.48 5.16 6.77 7.74 7.87
Solvency Ratio
0.44 0.29 -0.19 -0.04 0.07
Operating Cash Flow Ratio
0.00 1.04 0.08 0.67 0.09
Short-Term Operating Cash Flow Coverage
0.00 0.00 0.00 0.00 0.00
Net Current Asset Value
¥ 3.81B¥ 3.58B¥ 3.17B¥ 3.55B¥ 3.54B
Leverage Ratios
Debt-to-Assets Ratio
0.00 0.00 0.00 0.00 0.00
Debt-to-Equity Ratio
0.00 0.00 0.00 0.00 0.00
Debt-to-Capital Ratio
0.00 0.00 0.00 0.00 0.00
Long-Term Debt-to-Capital Ratio
0.00 0.00 0.00 0.00 0.00
Financial Leverage Ratio
1.33 1.37 1.24 1.31 1.30
Debt Service Coverage Ratio
0.00 0.00 0.00 0.00 0.00
Interest Coverage Ratio
0.00 0.00 0.00 0.00 0.00
Debt to Market Cap
0.00 0.00 0.00 0.00 0.00
Interest Debt Per Share
0.00 0.00 0.00 0.00 0.00
Net Debt to EBITDA
-3.99 -4.34 -16.00 -14.60 -16.84
Profitability Margins
Gross Profit Margin
79.68%78.14%77.10%79.15%78.14%
EBIT Margin
7.45%6.63%1.23%2.07%1.36%
EBITDA Margin
7.50%6.78%1.61%2.14%1.78%
Operating Profit Margin
7.16%6.56%1.15%2.00%1.30%
Pretax Profit Margin
7.48%6.60%0.51%1.83%1.72%
Net Profit Margin
2.08%1.57%-1.24%-0.68%-0.18%
Continuous Operations Profit Margin
4.85%3.89%-0.42%0.62%1.36%
Net Income Per EBT
27.76%23.74%-241.18%-37.33%-10.70%
EBT Per EBIT
104.41%100.55%44.74%91.84%131.90%
Return on Assets (ROA)
5.65%4.35%-3.77%-1.72%-0.45%
Return on Equity (ROE)
7.68%5.96%-4.69%-2.25%-0.59%
Return on Capital Employed (ROCE)
22.30%21.66%3.95%5.58%3.55%
Return on Invested Capital (ROIC)
14.46%12.77%-3.20%1.89%2.82%
Return on Tangible Assets
5.65%4.16%-3.56%-1.63%-0.43%
Earnings Yield
8.17%6.57%-7.52%-3.71%-1.02%
Efficiency Ratios
Receivables Turnover
62.68 69.97 0.00 0.00 0.00
Payables Turnover
52.35 58.25 49.59 42.65 34.67
Inventory Turnover
30.73 30.60 28.01 25.59 27.12
Fixed Asset Turnover
38.87 26.96 22.94 16.45 14.45
Asset Turnover
2.72 2.78 3.04 2.51 2.47
Working Capital Turnover Ratio
3.69 4.06 3.88 3.41 3.47
Cash Conversion Cycle
10.73 10.88 5.67 5.71 2.93
Days of Sales Outstanding
5.82 5.22 0.00 0.00 0.00
Days of Inventory Outstanding
11.88 11.93 13.03 14.26 13.46
Days of Payables Outstanding
6.97 6.27 7.36 8.56 10.53
Operating Cycle
17.70 17.15 13.03 14.26 13.46
Cash Flow Ratios
Operating Cash Flow Per Share
0.00 108.00 5.02 43.70 5.41
Free Cash Flow Per Share
0.00 108.00 5.02 42.65 -2.38
CapEx Per Share
0.00 0.00 0.00 1.06 7.79
Free Cash Flow to Operating Cash Flow
0.00 1.00 1.00 0.98 -0.44
Dividend Paid and CapEx Coverage Ratio
0.00 10.76 0.51 3.99 0.34
Capital Expenditure Coverage Ratio
0.00 0.00 0.00 41.38 0.69
Operating Cash Flow Coverage Ratio
0.00 0.00 0.00 0.00 0.00
Operating Cash Flow to Sales Ratio
0.00 0.06 <0.01 0.03 <0.01
Free Cash Flow Yield
0.00%24.77%1.74%14.26%-0.80%
Valuation Ratios
Price-to-Earnings (P/E) Ratio
12.24 15.22 -13.30 -26.96 -98.13
Price-to-Sales (P/S) Ratio
0.25 0.24 0.17 0.18 0.18
Price-to-Book (P/B) Ratio
0.92 0.91 0.62 0.61 0.58
Price-to-Free Cash Flow (P/FCF) Ratio
0.00 4.04 57.40 7.01 -125.39
Price-to-Operating Cash Flow Ratio
0.00 4.04 57.40 6.84 55.05
Price-to-Earnings Growth (PEG) Ratio
0.98 -0.07 -0.14 -0.10 0.80
Price-to-Fair Value
0.92 0.91 0.62 0.61 0.58
Enterprise Value Multiple
-0.59 -0.82 -5.75 -5.99 -6.72
Enterprise Value
-619.77M -772.74M -1.23B -1.58B -1.50B
EV to EBITDA
-0.59 -0.82 -5.75 -5.99 -6.72
EV to Sales
-0.04 -0.06 -0.09 -0.13 -0.12
EV to Free Cash Flow
0.00 -0.94 -32.25 -4.88 83.27
EV to Operating Cash Flow
0.00 -0.94 -32.25 -4.76 -36.56
Tangible Book Value Per Share
586.32 549.78 502.64 573.94 599.68
Shareholders’ Equity Per Share
508.42 480.33 461.32 493.00 514.26
Tax and Other Ratios
Effective Tax Rate
0.35 0.41 1.81 0.66 0.20
Revenue Per Share
1.84K 1.83K 1.74K 1.62K 1.65K
Net Income Per Share
38.15 28.65 -21.65 -11.09 -3.04
Tax Burden
0.28 0.24 -2.41 -0.37 -0.11
Interest Burden
1.00 1.00 0.42 0.89 1.26
Research & Development to Revenue
0.00 0.00 0.00 0.00 0.00
SG&A to Revenue
<0.01 0.18 0.19 0.18 0.18
Stock-Based Compensation to Revenue
0.00 0.00 0.00 0.00 0.00
Income Quality
0.00 0.89 0.56 1.47 0.19
Currency in JPY
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