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Nikon Corp. (JP:7731)
:7731
Japanese Market

Nikon (7731) Ratios

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Nikon Ratios

JP:7731's free cash flow for Q2 2026 was ¥0.41. For the 2026 fiscal year, JP:7731's free cash flow was decreased by ¥ and operating cash flow was ¥-0.02. See a summary of the company’s cash flow.
Ratios
TTM
Dec 25Dec 24Dec 23Dec 22
Liquidity Ratios
Current Ratio
1.98 2.03 2.02 2.02 2.23
Quick Ratio
0.97 1.02 1.16 1.16 1.23
Cash Ratio
0.52 0.54 0.63 0.63 0.76
Solvency Ratio
0.12 0.11 0.15 0.15 0.17
Operating Cash Flow Ratio
0.11 0.16 0.09 0.09 <0.01
Short-Term Operating Cash Flow Coverage
0.43 0.68 0.35 0.35 <0.01
Net Current Asset Value
¥ 135.22B¥ 148.93B¥ 205.32B¥ 205.32B¥ 185.96B
Leverage Ratios
Debt-to-Assets Ratio
0.19 0.17 0.15 0.15 0.13
Debt-to-Equity Ratio
0.33 0.30 0.24 0.24 0.22
Debt-to-Capital Ratio
0.25 0.23 0.20 0.20 0.18
Long-Term Debt-to-Capital Ratio
0.17 0.16 0.10 0.10 0.15
Financial Leverage Ratio
1.77 1.74 1.68 1.68 1.71
Debt Service Coverage Ratio
0.43 0.69 0.79 0.79 2.26
Interest Coverage Ratio
1.97 2.40 5.36 5.36 9.27
Debt to Market Cap
0.36 0.38 0.31 0.31 0.28
Interest Debt Per Share
665.44 585.06 503.90 503.90 390.64
Net Debt to EBITDA
1.16 0.57 -0.46 -0.46 -0.89
Profitability Margins
Gross Profit Margin
42.89%40.29%43.23%43.23%46.04%
EBIT Margin
-0.21%1.17%7.04%7.04%10.03%
EBITDA Margin
6.08%7.35%12.01%12.01%13.82%
Operating Profit Margin
1.51%2.35%5.85%5.85%8.74%
Pretax Profit Margin
-0.15%0.19%5.95%5.95%9.08%
Net Profit Margin
1.81%0.86%4.54%4.54%7.16%
Continuous Operations Profit Margin
-0.64%0.86%4.48%4.48%6.89%
Net Income Per EBT
-1170.19%441.46%76.33%76.33%78.77%
EBT Per EBIT
-10.24%8.25%101.61%101.61%103.92%
Return on Assets (ROA)
1.13%0.55%2.84%2.84%4.28%
Return on Equity (ROE)
1.96%0.96%4.76%4.76%7.31%
Return on Capital Employed (ROCE)
1.31%2.09%5.14%5.14%7.10%
Return on Invested Capital (ROIC)
6.83%4.12%3.49%3.49%5.21%
Return on Tangible Assets
1.32%0.65%3.29%3.29%4.93%
Earnings Yield
2.12%1.21%6.03%6.03%9.26%
Efficiency Ratios
Receivables Turnover
6.12 5.70 5.13 5.13 5.50
Payables Turnover
5.14 5.20 4.87 4.87 4.98
Inventory Turnover
1.26 1.39 1.43 1.43 1.22
Fixed Asset Turnover
4.24 4.33 4.54 4.54 5.03
Asset Turnover
0.62 0.64 0.63 0.63 0.60
Working Capital Turnover Ratio
2.27 2.20 2.12 2.12 1.70
Cash Conversion Cycle
278.23 256.58 251.91 251.91 291.74
Days of Sales Outstanding
59.65 64.01 71.21 71.21 66.39
Days of Inventory Outstanding
289.66 262.81 255.68 255.68 298.61
Days of Payables Outstanding
71.07 70.25 74.98 74.98 73.26
Operating Cycle
349.31 326.83 326.88 326.88 364.99
Cash Flow Ratios
Operating Cash Flow Per Share
106.17 140.77 88.82 88.82 0.04
Free Cash Flow Per Share
-59.73 -11.39 -70.58 -70.58 -92.14
CapEx Per Share
165.90 152.16 159.41 159.41 92.18
Free Cash Flow to Operating Cash Flow
-0.56 -0.08 -0.79 -0.79 -2.20K
Dividend Paid and CapEx Coverage Ratio
0.49 0.69 0.42 0.42 <0.01
Capital Expenditure Coverage Ratio
0.64 0.93 0.56 0.56 <0.01
Operating Cash Flow Coverage Ratio
0.16 0.25 0.18 0.18 <0.01
Operating Cash Flow to Sales Ratio
0.05 0.07 0.04 0.04 <0.01
Free Cash Flow Yield
-3.27%-0.77%-4.53%-4.53%-6.80%
Valuation Ratios
Price-to-Earnings (P/E) Ratio
47.22 82.97 16.58 16.58 10.80
Price-to-Sales (P/S) Ratio
0.85 0.71 0.75 0.75 0.77
Price-to-Book (P/B) Ratio
0.94 0.80 0.79 0.79 0.79
Price-to-Free Cash Flow (P/FCF) Ratio
-30.56 -130.10 -22.09 -22.09 -14.71
Price-to-Operating Cash Flow Ratio
17.27 10.53 17.55 17.55 32.36K
Price-to-Earnings Growth (PEG) Ratio
0.40 -1.02 -0.66 -0.66 1.36
Price-to-Fair Value
0.94 0.80 0.79 0.79 0.79
Enterprise Value Multiple
15.15 10.23 5.80 5.80 4.70
Enterprise Value
653.34B 538.02B 500.07B 500.07B 408.09B
EV to EBITDA
15.15 10.23 5.80 5.80 4.70
EV to Sales
0.92 0.75 0.70 0.70 0.65
EV to Free Cash Flow
-33.08 -137.78 -20.45 -20.45 -12.36
EV to Operating Cash Flow
18.61 11.15 16.25 16.25 27.21K
Tangible Book Value Per Share
1.43K 1.38K 1.52K 1.52K 1.34K
Shareholders’ Equity Per Share
1.94K 1.86K 1.97K 1.97K 1.72K
Tax and Other Ratios
Effective Tax Rate
-4.75 -1.15 0.25 0.25 0.24
Revenue Per Share
2.15K 2.09K 2.07K 2.07K 1.75K
Net Income Per Share
38.83 17.86 94.03 94.03 125.46
Tax Burden
-11.70 4.41 0.76 0.76 0.79
Interest Burden
0.72 0.17 0.84 0.84 0.91
Research & Development to Revenue
0.11 0.10 0.11 0.11 0.11
SG&A to Revenue
0.00 0.24 0.22 0.22 0.37
Stock-Based Compensation to Revenue
0.00 0.00 0.00 0.00 0.00
Income Quality
2.73 7.88 0.94 0.94 <0.01
Currency in JPY