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Starts Publishing Corporation (JP:7849)
:7849
Japanese Market

Starts Publishing Corporation (7849) Ratios

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Starts Publishing Corporation Ratios

JP:7849's free cash flow for Q3 2025 was ¥0.51. For the 2025 fiscal year, JP:7849's free cash flow was decreased by ¥ and operating cash flow was ¥0.20. See a summary of the company’s cash flow.
Ratios
TTM
Dec 24Dec 23Dec 22Dec 21
Liquidity Ratios
Current Ratio
6.81 4.13 3.71 4.39 6.40
Quick Ratio
6.69 4.07 3.64 4.30 6.27
Cash Ratio
4.13 2.13 1.65 1.74 1.66
Solvency Ratio
0.84 0.77 0.58 0.47 0.33
Operating Cash Flow Ratio
0.74 0.75 0.61 0.92 0.09
Short-Term Operating Cash Flow Coverage
0.00 0.00 0.00 0.00 0.00
Net Current Asset Value
¥ 8.54B¥ 6.98B¥ 5.40B¥ 4.29B¥ 3.71B
Leverage Ratios
Debt-to-Assets Ratio
0.00 0.00 0.00 0.00 0.00
Debt-to-Equity Ratio
0.00 0.00 0.00 0.00 0.00
Debt-to-Capital Ratio
0.00 0.00 0.00 0.00 0.00
Long-Term Debt-to-Capital Ratio
0.00 0.00 0.00 0.00 0.00
Financial Leverage Ratio
1.17 1.30 1.34 1.28 1.19
Debt Service Coverage Ratio
0.00 0.00 0.00 0.00 0.00
Interest Coverage Ratio
0.00 0.00 0.00 0.00 0.00
Debt to Market Cap
0.00 0.00 0.00 0.00 0.00
Interest Debt Per Share
0.00 0.00 0.00 0.00 0.00
Net Debt to EBITDA
-3.34 -2.07 -2.01 -2.43 -3.99
Profitability Margins
Gross Profit Margin
52.54%54.51%51.08%46.35%37.17%
EBIT Margin
22.78%27.25%22.59%14.59%3.82%
EBITDA Margin
23.63%28.10%23.80%16.81%6.77%
Operating Profit Margin
22.65%27.25%22.60%14.59%3.83%
Pretax Profit Margin
24.64%28.37%24.06%16.38%5.89%
Net Profit Margin
18.22%21.31%16.62%10.13%3.91%
Continuous Operations Profit Margin
18.22%21.31%16.62%10.12%3.90%
Net Income Per EBT
73.92%75.13%69.08%61.84%66.45%
EBT Per EBIT
108.77%104.10%106.49%112.25%153.53%
Return on Assets (ROA)
11.90%16.79%13.65%8.39%3.01%
Return on Equity (ROE)
14.45%21.76%18.27%10.73%3.59%
Return on Capital Employed (ROCE)
16.92%27.36%24.36%15.00%3.38%
Return on Invested Capital (ROIC)
12.50%20.55%16.82%9.27%2.24%
Return on Tangible Assets
12.06%17.04%13.89%8.61%3.15%
Earnings Yield
9.77%12.57%10.24%8.55%3.29%
Efficiency Ratios
Receivables Turnover
3.80 5.56 -4.68 -3.73 -2.96
Payables Turnover
9.83 6.85 6.72 7.52 8.38
Inventory Turnover
20.55 29.83 23.51 25.46 30.01
Fixed Asset Turnover
191.81 161.98 130.12 164.06 159.69
Asset Turnover
0.65 0.79 0.82 0.83 0.77
Working Capital Turnover Ratio
0.91 1.32 1.41 1.34 1.16
Cash Conversion Cycle
76.74 24.60 -116.76 -132.10 -154.88
Days of Sales Outstanding
96.11 65.65 -77.96 -97.91 -123.48
Days of Inventory Outstanding
17.76 12.23 15.53 14.33 12.16
Days of Payables Outstanding
37.13 53.29 54.33 48.53 43.57
Operating Cycle
113.87 77.89 -62.43 -83.57 -111.31
Cash Flow Ratios
Operating Cash Flow Per Share
292.01 442.46 324.42 315.54 16.11
Free Cash Flow Per Share
290.17 424.37 299.71 303.54 -9.30
CapEx Per Share
1.85 18.09 24.71 12.00 25.41
Free Cash Flow to Operating Cash Flow
0.99 0.96 0.92 0.96 -0.58
Dividend Paid and CapEx Coverage Ratio
2.40 9.18 7.26 10.70 0.38
Capital Expenditure Coverage Ratio
158.12 24.46 13.13 26.29 0.63
Operating Cash Flow Coverage Ratio
0.00 0.00 0.00 0.00 0.00
Operating Cash Flow to Sales Ratio
0.14 0.20 0.18 0.22 0.01
Free Cash Flow Yield
7.52%11.52%10.09%17.60%-0.68%
Valuation Ratios
Price-to-Earnings (P/E) Ratio
10.23 7.96 9.76 11.69 30.44
Price-to-Sales (P/S) Ratio
1.86 1.70 1.62 1.18 1.19
Price-to-Book (P/B) Ratio
1.43 1.73 1.78 1.25 1.09
Price-to-Free Cash Flow (P/FCF) Ratio
13.30 8.68 9.91 5.68 -147.85
Price-to-Operating Cash Flow Ratio
13.22 8.33 9.15 5.47 85.38
Price-to-Earnings Growth (PEG) Ratio
-2.21 0.15 0.09 0.05 -0.52
Price-to-Fair Value
1.43 1.73 1.78 1.25 1.09
Enterprise Value Multiple
4.55 3.97 4.81 4.61 13.59
Enterprise Value
8.55B 9.30B 8.05B 4.33B 4.08B
EV to EBITDA
4.55 3.97 4.81 4.61 13.59
EV to Sales
1.08 1.12 1.15 0.78 0.92
EV to Free Cash Flow
7.68 5.71 6.99 3.72 -114.29
EV to Operating Cash Flow
7.63 5.48 6.46 3.58 66.00
Tangible Book Value Per Share
2.66K 2.09K 1.63K 1.33K 1.19K
Shareholders’ Equity Per Share
2.70K 2.13K 1.66K 1.37K 1.26K
Tax and Other Ratios
Effective Tax Rate
0.26 0.25 0.31 0.38 0.34
Revenue Per Share
2.07K 2.17K 1.83K 1.46K 1.15K
Net Income Per Share
377.28 463.05 304.07 147.53 45.17
Tax Burden
0.74 0.75 0.69 0.62 0.66
Interest Burden
1.08 1.04 1.07 1.12 1.54
Research & Development to Revenue
0.00 0.00 0.00 0.00 0.00
SG&A to Revenue
-0.01 0.18 0.20 0.22 0.25
Stock-Based Compensation to Revenue
0.00 0.00 0.00 0.00 0.00
Income Quality
0.77 0.72 0.74 1.32 0.24
Currency in JPY