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B&P Co., Ltd. (JP:7804)
:7804
US Market

B&P Co., Ltd. (7804) Ratios

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B&P Co., Ltd. Ratios

JP:7804's free cash flow for Q3 2025 was ¥0.42. For the 2025 fiscal year, JP:7804's free cash flow was decreased by ¥ and operating cash flow was ¥0.14. See a summary of the company’s cash flow.
Ratios
TTM
Dec 25Dec 24Dec 23Dec 22
Liquidity Ratios
Current Ratio
6.23 6.23 6.81 6.81 7.25
Quick Ratio
6.14 6.14 6.73 6.76 7.22
Cash Ratio
4.92 4.92 5.34 5.33 5.58
Solvency Ratio
0.67 0.67 0.65 0.54 0.50
Operating Cash Flow Ratio
0.00 1.09 0.79 0.79 0.67
Short-Term Operating Cash Flow Coverage
0.00 331.55 0.00 0.00 0.00
Net Current Asset Value
¥ 3.35B¥ 3.35B¥ 3.09B¥ 2.83B¥ 2.64B
Leverage Ratios
Debt-to-Assets Ratio
<0.01 <0.01 0.00 0.00 <0.01
Debt-to-Equity Ratio
<0.01 <0.01 0.00 0.00 <0.01
Debt-to-Capital Ratio
<0.01 <0.01 0.00 0.00 <0.01
Long-Term Debt-to-Capital Ratio
0.00 0.00 0.00 0.00 0.00
Financial Leverage Ratio
1.23 1.23 1.21 1.21 1.21
Debt Service Coverage Ratio
256.29 256.52 0.00 358.43K 6.00K
Interest Coverage Ratio
9.48K 9.48K 0.00 452.21K 6.97K
Debt to Market Cap
<0.01 <0.01 0.00 0.00 0.00
Interest Debt Per Share
1.34 1.34 0.00 <0.01 0.24
Net Debt to EBITDA
-4.15 -4.15 -4.80 -5.36 -5.71
Profitability Margins
Gross Profit Margin
42.55%42.68%44.17%42.20%40.98%
EBIT Margin
15.66%15.66%15.56%14.27%12.13%
EBITDA Margin
17.93%17.94%17.59%16.11%15.01%
Operating Profit Margin
15.61%15.61%15.57%14.25%12.91%
Pretax Profit Margin
15.66%15.66%15.56%14.27%12.13%
Net Profit Margin
10.92%10.93%11.08%9.45%8.25%
Continuous Operations Profit Margin
10.93%10.93%11.08%9.45%8.25%
Net Income Per EBT
69.70%69.80%71.21%66.23%67.99%
EBT Per EBIT
100.32%100.31%99.97%100.16%93.97%
Return on Assets (ROA)
10.45%10.46%9.47%7.92%6.83%
Return on Equity (ROE)
13.63%12.89%11.44%9.61%8.24%
Return on Capital Employed (ROCE)
17.47%17.47%15.38%13.82%12.26%
Return on Invested Capital (ROIC)
12.19%12.19%10.95%9.15%8.33%
Return on Tangible Assets
10.74%10.75%9.54%7.96%6.90%
Earnings Yield
8.45%8.65%10.01%9.94%9.61%
Efficiency Ratios
Receivables Turnover
6.24 6.24 5.10 4.59 4.12
Payables Turnover
10.31 10.29 9.68 9.04 8.95
Inventory Turnover
45.13 45.04 45.15 69.42 117.26
Fixed Asset Turnover
26.26 26.27 17.52 17.83 17.17
Asset Turnover
0.96 0.96 0.85 0.84 0.83
Working Capital Turnover Ratio
1.30 1.32 1.14 1.10 1.08
Cash Conversion Cycle
31.14 31.08 41.99 44.48 50.86
Days of Sales Outstanding
58.47 58.46 71.62 79.60 88.52
Days of Inventory Outstanding
8.09 8.10 8.08 5.26 3.11
Days of Payables Outstanding
35.42 35.48 37.72 40.38 40.77
Operating Cycle
66.56 66.56 79.71 84.86 91.63
Cash Flow Ratios
Operating Cash Flow Per Share
0.00 322.92 193.17 176.66 129.87
Free Cash Flow Per Share
0.00 284.27 148.63 148.46 111.29
CapEx Per Share
0.00 38.65 44.54 28.21 18.57
Free Cash Flow to Operating Cash Flow
0.00 0.88 0.77 0.84 0.86
Dividend Paid and CapEx Coverage Ratio
0.00 3.28 2.20 2.85 2.63
Capital Expenditure Coverage Ratio
0.00 8.36 4.34 6.26 6.99
Operating Cash Flow Coverage Ratio
0.00 247.75 0.00 0.00 608.31
Operating Cash Flow to Sales Ratio
0.00 0.17 0.13 0.13 0.10
Free Cash Flow Yield
0.00%11.51%8.69%11.30%10.21%
Valuation Ratios
Price-to-Earnings (P/E) Ratio
11.84 11.57 9.99 10.06 10.41
Price-to-Sales (P/S) Ratio
1.29 1.26 1.11 0.95 0.86
Price-to-Book (P/B) Ratio
1.52 1.49 1.14 0.97 0.86
Price-to-Free Cash Flow (P/FCF) Ratio
0.00 8.69 11.50 8.85 9.79
Price-to-Operating Cash Flow Ratio
0.00 7.65 8.85 7.44 8.39
Price-to-Earnings Growth (PEG) Ratio
34.92 0.47 0.32 0.41 0.38
Price-to-Fair Value
1.52 1.49 1.14 0.97 0.86
Enterprise Value Multiple
3.06 2.90 1.50 0.55 <0.01
Enterprise Value
2.47B 2.34B 930.38M 278.79M 2.33M
EV to EBITDA
3.06 2.90 1.50 0.55 <0.01
EV to Sales
0.55 0.52 0.26 0.09 <0.01
EV to Free Cash Flow
0.00 3.58 2.74 0.82 <0.01
EV to Operating Cash Flow
0.00 3.15 2.10 0.69 <0.01
Tangible Book Value Per Share
1.60K 1.60K 1.48K 1.35K 1.26K
Shareholders’ Equity Per Share
1.66K 1.66K 1.50K 1.36K 1.27K
Tax and Other Ratios
Effective Tax Rate
0.30 0.30 0.29 0.34 0.32
Revenue Per Share
1.95K 1.95K 1.55K 1.38K 1.27K
Net Income Per Share
213.12 213.53 171.24 130.64 104.74
Tax Burden
0.70 0.70 0.71 0.66 0.68
Interest Burden
1.00 1.00 1.00 1.00 1.00
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 1.51 0.80 1.35 0.84
Currency in JPY