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Mani, Inc. (JP:7730)
:7730
Japanese Market

Mani, Inc. (7730) Ratios

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Mani, Inc. Ratios

JP:7730's free cash flow for Q4 2025 was ¥0.65. For the 2025 fiscal year, JP:7730's free cash flow was decreased by ¥ and operating cash flow was ¥0.27. See a summary of the company’s cash flow.
Ratios
TTM
Dec 25Dec 24Dec 23Dec 22
Liquidity Ratios
Current Ratio
7.96 8.58 8.17 8.30 8.59
Quick Ratio
6.27 6.77 6.54 6.77 6.88
Cash Ratio
5.31 4.98 5.53 6.03 6.01
Solvency Ratio
1.66 1.61 1.77 1.53 1.50
Operating Cash Flow Ratio
0.51 2.01 2.00 1.90 1.73
Short-Term Operating Cash Flow Coverage
51.44 143.20 200.26 0.00 0.00
Net Current Asset Value
¥ 26.35B¥ 25.55B¥ 27.09B¥ 29.84B¥ 27.80B
Leverage Ratios
Debt-to-Assets Ratio
<0.01 <0.01 <0.01 <0.01 <0.01
Debt-to-Equity Ratio
<0.01 <0.01 <0.01 <0.01 <0.01
Debt-to-Capital Ratio
<0.01 <0.01 <0.01 <0.01 <0.01
Long-Term Debt-to-Capital Ratio
0.00 0.00 0.00 0.00 0.00
Financial Leverage Ratio
1.09 1.08 1.09 1.10 1.10
Debt Service Coverage Ratio
217.35 136.88 190.27 3.94K 3.52K
Interest Coverage Ratio
4.15K 2.73K 1.40K 3.62K 3.08K
Debt to Market Cap
<0.01 <0.01 <0.01 0.00 0.00
Interest Debt Per Share
0.69 0.80 0.90 0.61 1.21
Net Debt to EBITDA
-1.88 -1.81 -2.02 -2.55 -2.47
Profitability Margins
Gross Profit Margin
64.33%64.46%62.77%62.98%61.59%
EBIT Margin
28.77%23.66%29.56%32.75%36.35%
EBITDA Margin
36.88%31.90%37.52%40.59%44.91%
Operating Profit Margin
27.61%27.34%29.43%29.58%30.19%
Pretax Profit Margin
26.07%23.65%29.54%32.74%36.34%
Net Profit Margin
18.86%15.49%22.05%24.31%25.91%
Continuous Operations Profit Margin
18.87%15.50%22.05%24.31%25.91%
Net Income Per EBT
72.36%65.51%74.62%74.25%71.30%
EBT Per EBIT
94.43%86.50%100.38%110.70%120.38%
Return on Assets (ROA)
9.51%7.93%10.99%10.83%10.56%
Return on Equity (ROE)
10.55%8.58%12.01%11.95%11.65%
Return on Capital Employed (ROCE)
14.90%14.88%15.76%14.27%13.30%
Return on Invested Capital (ROIC)
10.77%9.74%11.74%10.59%9.47%
Return on Tangible Assets
9.73%8.12%11.26%11.08%10.78%
Earnings Yield
3.78%3.76%3.25%3.19%3.06%
Efficiency Ratios
Receivables Turnover
10.34 10.09 9.81 10.55 9.54
Payables Turnover
44.27 42.60 58.65 57.02 70.64
Inventory Turnover
1.62 1.68 1.67 1.41 1.21
Fixed Asset Turnover
1.15 1.16 1.26 1.40 1.32
Asset Turnover
0.50 0.51 0.50 0.45 0.41
Working Capital Turnover Ratio
1.12 1.10 0.97 0.82 0.76
Cash Conversion Cycle
252.57 244.79 249.68 286.64 334.69
Days of Sales Outstanding
35.31 36.17 37.20 34.61 38.26
Days of Inventory Outstanding
225.50 217.18 218.70 258.43 301.60
Days of Payables Outstanding
8.24 8.57 6.22 6.40 5.17
Operating Cycle
260.81 253.36 255.90 293.04 339.86
Cash Flow Ratios
Operating Cash Flow Per Share
20.36 71.24 79.29 81.51 66.64
Free Cash Flow Per Share
-11.79 6.08 1.31 43.73 46.89
CapEx Per Share
32.16 65.16 77.98 37.78 19.75
Free Cash Flow to Operating Cash Flow
-0.58 0.09 0.02 0.54 0.70
Dividend Paid and CapEx Coverage Ratio
0.51 0.68 0.69 1.17 1.52
Capital Expenditure Coverage Ratio
0.63 1.09 1.02 2.16 3.37
Operating Cash Flow Coverage Ratio
30.39 92.33 94.10 138.38 56.06
Operating Cash Flow to Sales Ratio
0.07 0.23 0.27 0.33 0.32
Free Cash Flow Yield
-0.77%0.48%0.07%2.30%2.67%
Valuation Ratios
Price-to-Earnings (P/E) Ratio
26.46 26.61 30.81 31.39 32.67
Price-to-Sales (P/S) Ratio
4.99 4.12 6.79 7.63 8.47
Price-to-Book (P/B) Ratio
2.74 2.28 3.70 3.75 3.81
Price-to-Free Cash Flow (P/FCF) Ratio
-129.08 206.29 1.50K 43.39 37.45
Price-to-Operating Cash Flow Ratio
74.74 17.61 24.80 23.28 26.35
Price-to-Earnings Growth (PEG) Ratio
4.77 -1.02 5.53 2.52 1.40
Price-to-Fair Value
2.74 2.28 3.70 3.75 3.81
Enterprise Value Multiple
11.66 11.11 16.09 16.25 16.39
Enterprise Value
129.15B 106.24B 172.13B 161.48B 150.22B
EV to EBITDA
11.66 11.11 16.09 16.25 16.39
EV to Sales
4.30 3.55 6.04 6.59 7.36
EV to Free Cash Flow
-111.19 177.37 1.33K 37.50 32.55
EV to Operating Cash Flow
64.38 15.14 22.04 20.12 22.90
Tangible Book Value Per Share
541.69 535.73 517.71 493.37 450.89
Shareholders’ Equity Per Share
555.20 549.35 531.29 506.00 461.39
Tax and Other Ratios
Effective Tax Rate
0.28 0.34 0.25 0.26 0.29
Revenue Per Share
304.89 304.24 289.48 248.68 207.42
Net Income Per Share
57.52 47.14 63.82 60.45 53.75
Tax Burden
0.72 0.66 0.75 0.74 0.71
Interest Burden
0.91 1.00 1.00 1.00 1.00
Research & Development to Revenue
0.00 0.00 0.00 0.09 0.08
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
0.37 1.36 1.24 1.00 0.88
Currency in JPY