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Umenohana Co., Ltd. (JP:7604)
:7604
Japanese Market

Umenohana Co., Ltd. (7604) Ratios

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Umenohana Co., Ltd. Ratios

JP:7604's free cash flow for Q1 2025 was ¥0.64. For the 2025 fiscal year, JP:7604'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
0.63 0.74 0.81 0.46 0.53
Quick Ratio
0.45 0.51 0.58 0.38 0.48
Cash Ratio
0.17 0.22 0.29 0.23 0.34
Solvency Ratio
0.02 0.02 0.08 0.02 0.04
Operating Cash Flow Ratio
0.00 0.08 0.07 0.06 0.02
Short-Term Operating Cash Flow Coverage
0.00 0.12 0.11 0.08 0.02
Net Current Asset Value
¥ -14.52B¥ -14.28B¥ -14.15B¥ -15.54B¥ -15.50B
Leverage Ratios
Debt-to-Assets Ratio
0.74 0.72 0.67 0.69 0.71
Debt-to-Equity Ratio
10.28 9.06 5.01 7.01 6.82
Debt-to-Capital Ratio
0.91 0.90 0.83 0.88 0.87
Long-Term Debt-to-Capital Ratio
0.85 0.85 0.76 0.68 0.62
Financial Leverage Ratio
13.93 12.54 7.46 10.10 9.59
Debt Service Coverage Ratio
0.07 0.09 0.30 0.03 0.07
Interest Coverage Ratio
3.54 4.28 10.61 1.18 -19.91
Debt to Market Cap
2.20 2.22 2.01 2.39 2.55
Interest Debt Per Share
1.89K 1.90K 2.11K 2.20K 2.56K
Net Debt to EBITDA
20.40 16.52 7.45 33.00 10.48
Profitability Margins
Gross Profit Margin
64.57%65.05%65.47%64.29%64.57%
EBIT Margin
-0.29%0.15%3.64%-1.51%1.84%
EBITDA Margin
2.45%2.98%6.35%1.54%5.87%
Operating Profit Margin
1.88%1.87%2.75%0.33%-7.22%
Pretax Profit Margin
-0.76%-0.29%3.38%-1.79%1.48%
Net Profit Margin
-1.42%-1.30%3.42%-1.61%0.96%
Continuous Operations Profit Margin
-1.43%-1.37%3.36%-1.99%0.76%
Net Income Per EBT
186.01%456.96%101.36%89.55%65.00%
EBT Per EBIT
-40.54%-15.25%122.84%-547.91%-20.50%
Return on Assets (ROA)
-1.87%-1.67%4.06%-1.74%0.76%
Return on Equity (ROE)
-22.46%-20.95%30.33%-17.59%7.26%
Return on Capital Employed (ROCE)
4.51%4.01%5.22%0.93%-16.63%
Return on Invested Capital (ROIC)
2.83%2.76%3.74%0.41%-3.28%
Return on Tangible Assets
-1.88%-1.68%4.09%-1.75%0.76%
Earnings Yield
-5.57%-5.15%12.14%-5.98%2.68%
Efficiency Ratios
Receivables Turnover
17.91 18.04 18.53 15.97 14.58
Payables Turnover
16.50 15.28 13.62 13.99 13.34
Inventory Turnover
5.91 4.86 4.85 7.62 8.20
Fixed Asset Turnover
2.29 2.25 2.18 1.75 1.39
Asset Turnover
1.32 1.28 1.19 1.09 0.79
Working Capital Turnover Ratio
-8.24 -13.97 -5.80 -3.18 -2.23
Cash Conversion Cycle
59.98 71.37 68.08 44.68 42.20
Days of Sales Outstanding
20.38 20.23 19.70 22.86 25.03
Days of Inventory Outstanding
61.72 75.03 75.19 47.92 44.54
Days of Payables Outstanding
22.12 23.89 26.81 26.10 27.37
Operating Cycle
82.10 95.26 94.89 70.78 69.57
Cash Flow Ratios
Operating Cash Flow Per Share
0.00 82.43 86.11 119.36 46.12
Free Cash Flow Per Share
0.00 -19.92 -10.71 19.50 -10.99
CapEx Per Share
0.00 102.35 96.82 99.85 57.10
Free Cash Flow to Operating Cash Flow
0.00 -0.24 -0.12 0.16 -0.24
Dividend Paid and CapEx Coverage Ratio
0.00 0.67 0.74 1.11 0.81
Capital Expenditure Coverage Ratio
0.00 0.81 0.89 1.20 0.81
Operating Cash Flow Coverage Ratio
0.00 0.04 0.04 0.05 0.02
Operating Cash Flow to Sales Ratio
0.00 0.02 0.02 0.03 0.02
Free Cash Flow Yield
0.00%-2.35%-1.02%2.12%-1.08%
Valuation Ratios
Price-to-Earnings (P/E) Ratio
-17.94 -19.43 8.23 -16.72 36.90
Price-to-Sales (P/S) Ratio
0.25 0.25 0.28 0.27 0.35
Price-to-Book (P/B) Ratio
4.68 4.07 2.50 2.94 2.68
Price-to-Free Cash Flow (P/FCF) Ratio
0.00 -42.51 -97.82 47.17 -91.02
Price-to-Operating Cash Flow Ratio
0.00 10.28 12.17 7.71 21.68
Price-to-Earnings Growth (PEG) Ratio
-0.70 0.14 -0.03 0.04 -0.34
Price-to-Fair Value
4.68 4.07 2.50 2.94 2.68
Enterprise Value Multiple
30.79 25.00 11.89 50.49 16.52
Enterprise Value
22.33B 21.96B 22.50B 21.28B 22.02B
EV to EBITDA
30.79 25.00 11.89 50.49 16.60
EV to Sales
0.75 0.75 0.75 0.78 0.97
EV to Free Cash Flow
0.00 -125.26 -261.86 136.15 -250.15
EV to Operating Cash Flow
0.00 30.28 32.58 22.25 59.59
Tangible Book Value Per Share
163.51 187.05 404.32 302.88 371.54
Shareholders’ Equity Per Share
181.75 208.09 419.58 312.69 373.37
Tax and Other Ratios
Effective Tax Rate
-0.87 -3.81 <0.01 -0.11 0.49
Revenue Per Share
3.34K 3.35K 3.72K 3.43K 2.82K
Net Income Per Share
-47.39 -43.59 127.28 -55.01 27.10
Tax Burden
1.86 4.57 1.01 0.90 0.65
Interest Burden
2.59 -1.87 0.93 1.18 0.80
Research & Development to Revenue
0.00 0.00 0.00 0.00 0.00
SG&A to Revenue
0.00 0.00 0.00 0.00 0.00
Stock-Based Compensation to Revenue
0.00 0.00 0.00 0.00 0.00
Income Quality
0.00 -1.89 0.69 -2.41 1.70
Currency in JPY