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Citizen Watch Co Ltd (JP:7762)
:7762
Japanese Market

Citizen Watch Co (7762) Ratios

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Citizen Watch Co Ratios

JP:7762's free cash flow for Q4 2025 was ¥0.40. For the 2025 fiscal year, JP:7762'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
Mar 26Mar 25Mar 24Mar 23
Liquidity Ratios
Current Ratio
3.51 3.54 3.27 3.90
Quick Ratio
2.07 2.01 1.91 2.50
Cash Ratio
1.21 1.07 1.04 1.60
Solvency Ratio
0.25 0.22 0.21 0.21
Operating Cash Flow Ratio
0.46 0.46 0.21 0.50
Short-Term Operating Cash Flow Coverage
2.11 3.39 1.20 6.43
Net Current Asset Value
¥ ―¥ 120.55B¥ 108.43B¥ 102.43B¥ 113.85B
Leverage Ratios
Debt-to-Assets Ratio
0.17 0.17 0.18 0.17
Debt-to-Equity Ratio
0.27 0.28 0.31 0.29
Debt-to-Capital Ratio
0.21 0.22 0.24 0.22
Long-Term Debt-to-Capital Ratio
0.16 0.17 0.19 0.21
Financial Leverage Ratio
1.62 1.68 1.74 1.72
Debt Service Coverage Ratio
1.64 3.35 2.31 5.97
Interest Coverage Ratio
58.23 64.78 79.82 75.76
Debt to Market Cap
0.29 0.25 0.29 0.41
Interest Debt Per Share
288.48 286.99 241.60 214.30
Net Debt to EBITDA
-0.70 -0.27 -0.32 -1.17
Profitability Margins
Gross Profit Margin
40.81%42.00%40.54%37.96%
EBIT Margin
6.49%9.50%9.48%9.62%
EBITDA Margin
10.78%13.43%13.19%13.59%
Operating Profit Margin
6.49%8.01%7.87%7.91%
Pretax Profit Margin
9.32%9.38%9.37%9.49%
Net Profit Margin
7.53%7.34%7.25%7.87%
Continuous Operations Profit Margin
7.51%7.29%6.98%7.97%
Net Income Per EBT
80.85%78.28%77.32%82.94%
EBT Per EBIT
143.67%117.00%119.12%119.85%
Return on Assets (ROA)
5.75%5.53%5.60%5.61%
Return on Equity (ROE)
9.33%9.27%9.74%9.66%
Return on Capital Employed (ROCE)
6.08%7.38%7.63%6.84%
Return on Invested Capital (ROIC)
4.67%5.57%5.44%5.65%
Return on Tangible Assets
5.84%5.60%5.67%5.68%
Earnings Yield
10.98%8.99%9.67%13.70%
Efficiency Ratios
Receivables Turnover
5.44 5.03 5.87 6.19
Payables Turnover
7.24 6.44 5.56 5.41
Inventory Turnover
1.69 1.56 1.65 1.80
Fixed Asset Turnover
3.46 3.56 3.79 3.76
Asset Turnover
0.76 0.75 0.77 0.71
Working Capital Turnover Ratio
1.64 1.68 1.58 1.46
Cash Conversion Cycle
233.17 249.30 217.56 194.42
Days of Sales Outstanding
67.06 72.57 62.19 58.98
Days of Inventory Outstanding
216.54 233.44 220.99 202.89
Days of Payables Outstanding
50.43 56.72 65.62 67.46
Operating Cycle
283.60 306.01 283.18 261.87
Cash Flow Ratios
Operating Cash Flow Per Share
146.66 140.92 57.12 111.84
Free Cash Flow Per Share
76.66 68.10 0.07 74.18
CapEx Per Share
70.00 72.82 57.05 37.66
Free Cash Flow to Operating Cash Flow
0.52 0.48 <0.01 0.66
Dividend Paid and CapEx Coverage Ratio
1.30 1.25 0.70 2.27
Capital Expenditure Coverage Ratio
2.10 1.94 1.00 2.97
Operating Cash Flow Coverage Ratio
0.51 0.49 0.24 0.52
Operating Cash Flow to Sales Ratio
0.11 0.11 0.06 0.12
Free Cash Flow Yield
8.59%6.54%<0.01%14.24%
Valuation Ratios
Price-to-Earnings (P/E) Ratio
9.11 11.12 10.34 7.30
Price-to-Sales (P/S) Ratio
0.69 0.82 0.75 0.57
Price-to-Book (P/B) Ratio
0.85 1.03 1.01 0.70
Price-to-Free Cash Flow (P/FCF) Ratio
11.64 15.29 11.29K 7.02
Price-to-Operating Cash Flow Ratio
6.08 7.39 13.62 4.66
Price-to-Earnings Growth (PEG) Ratio
1.98 0.46 1.91 -0.04
Price-to-Fair Value
0.85 1.03 1.01 0.70
Enterprise Value Multiple
5.67 5.81 5.36 3.06
Enterprise Value
193.76B 244.03B 213.08B 116.89B
EV to EBITDA
5.67 5.81 5.36 3.06
EV to Sales
0.61 0.78 0.71 0.42
EV to Free Cash Flow
10.36 14.61 10.65K 5.08
EV to Operating Cash Flow
5.42 7.06 12.85 3.37
Tangible Book Value Per Share
1.06K 1.02K 785.79 753.85
Shareholders’ Equity Per Share
1.05K 1.01K 772.54 739.24
Tax and Other Ratios
Effective Tax Rate
0.19 0.22 0.26 0.16
Revenue Per Share
1.30K 1.28K 1.04K 907.24
Net Income Per Share
97.91 93.60 75.25 71.38
Tax Burden
0.81 0.78 0.77 0.83
Interest Burden
1.44 0.99 0.99 0.99
Research & Development to Revenue
0.02 0.02 0.02 0.02
SG&A to Revenue
0.00 0.24 0.23 0.21
Stock-Based Compensation to Revenue
0.00 0.00 0.00 0.00
Income Quality
1.50 1.51 0.59 1.30
Currency in JPY