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LEC INC (JP:7874)
:7874
Japanese Market

LEC INC (7874) Ratios

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LEC INC Ratios

JP:7874's free cash flow for Q3 2024 was ¥0.28. For the 2024 fiscal year, JP:7874's free cash flow was decreased by ¥ and operating cash flow was ¥0.06. See a summary of the company’s cash flow.
Ratios
TTM
Mar 24Mar 23Mar 22Mar 21
Liquidity Ratios
Current Ratio
5.87 4.55 3.46 5.46 5.47
Quick Ratio
4.63 3.46 2.59 4.31 4.66
Cash Ratio
2.99 2.31 1.76 3.18 3.50
Solvency Ratio
0.10 0.12 0.15 0.20 0.15
Operating Cash Flow Ratio
0.00 0.29 0.28 0.75 0.86
Short-Term Operating Cash Flow Coverage
0.00 0.60 0.51 3.30 2.59
Net Current Asset Value
¥ 1.10B¥ 4.15B¥ 2.85B¥ 6.27B¥ 10.25B
Leverage Ratios
Debt-to-Assets Ratio
0.51 0.49 0.43 0.40 0.43
Debt-to-Equity Ratio
1.38 1.19 0.95 0.84 0.92
Debt-to-Capital Ratio
0.58 0.54 0.49 0.46 0.48
Long-Term Debt-to-Capital Ratio
0.56 0.50 0.42 0.44 0.45
Financial Leverage Ratio
2.70 2.43 2.18 2.09 2.15
Debt Service Coverage Ratio
1.98 1.06 0.92 3.95 2.00
Interest Coverage Ratio
17.74 6.16 36.02 57.99 50.35
Debt to Market Cap
1.12 1.42 1.05 0.62 0.71
Interest Debt Per Share
1.43K 1.20K 944.49 810.85 794.09
Net Debt to EBITDA
2.76 2.17 1.53 0.49 -0.08
Profitability Margins
Gross Profit Margin
25.55%26.32%32.52%36.68%33.63%
EBIT Margin
3.38%3.51%7.04%11.07%8.38%
EBITDA Margin
9.41%12.27%14.20%16.33%14.12%
Operating Profit Margin
3.08%1.64%6.23%10.62%8.56%
Pretax Profit Margin
2.93%3.24%6.86%10.88%8.21%
Net Profit Margin
2.19%1.70%4.44%8.39%5.22%
Continuous Operations Profit Margin
2.23%1.95%4.64%8.80%5.62%
Net Income Per EBT
74.91%52.45%64.65%77.07%63.61%
EBT Per EBIT
95.01%197.15%110.11%102.48%95.91%
Return on Assets (ROA)
1.62%1.12%3.06%6.08%3.85%
Return on Equity (ROE)
4.18%2.72%6.68%12.72%8.26%
Return on Capital Employed (ROCE)
2.55%1.25%5.13%8.63%7.20%
Return on Invested Capital (ROIC)
1.88%0.70%3.13%6.78%4.70%
Return on Tangible Assets
1.68%1.13%3.10%6.17%3.90%
Earnings Yield
3.53%3.38%7.54%9.66%6.58%
Efficiency Ratios
Receivables Turnover
4.82 5.71 6.42 6.61 5.75
Payables Turnover
15.73 17.86 14.01 15.04 17.37
Inventory Turnover
4.16 3.27 3.31 3.68 4.86
Fixed Asset Turnover
3.03 2.23 2.00 2.37 3.14
Asset Turnover
0.74 0.66 0.69 0.72 0.74
Working Capital Turnover Ratio
1.45 1.58 1.64 1.43 1.55
Cash Conversion Cycle
140.31 154.96 140.99 130.15 117.59
Days of Sales Outstanding
75.68 63.88 56.89 55.22 63.52
Days of Inventory Outstanding
87.84 111.51 110.16 99.20 75.09
Days of Payables Outstanding
23.21 20.44 26.05 24.27 21.01
Operating Cycle
163.52 175.39 167.05 154.42 138.61
Cash Flow Ratios
Operating Cash Flow Per Share
0.00 97.43 97.39 164.01 197.21
Free Cash Flow Per Share
0.00 18.91 -154.97 -86.72 62.15
CapEx Per Share
0.00 78.52 252.36 250.73 135.06
Free Cash Flow to Operating Cash Flow
0.00 0.19 -1.59 -0.53 0.32
Dividend Paid and CapEx Coverage Ratio
0.00 0.95 0.34 0.59 1.28
Capital Expenditure Coverage Ratio
0.00 1.24 0.39 0.65 1.46
Operating Cash Flow Coverage Ratio
0.00 0.08 0.10 0.20 0.25
Operating Cash Flow to Sales Ratio
0.00 0.06 0.07 0.11 0.14
Free Cash Flow Yield
0.00%2.35%-17.61%-6.87%5.73%
Valuation Ratios
Price-to-Earnings (P/E) Ratio
28.21 29.56 13.26 10.36 15.21
Price-to-Sales (P/S) Ratio
0.61 0.50 0.59 0.87 0.79
Price-to-Book (P/B) Ratio
1.24 0.80 0.89 1.32 1.26
Price-to-Free Cash Flow (P/FCF) Ratio
0.00 42.58 -5.68 -14.56 17.46
Price-to-Operating Cash Flow Ratio
0.00 8.26 9.04 7.70 5.50
Price-to-Earnings Growth (PEG) Ratio
9.68 -0.50 -0.29 0.15 -1.12
Price-to-Fair Value
1.24 0.80 0.89 1.32 1.26
Enterprise Value Multiple
9.29 6.26 5.67 5.81 5.54
Enterprise Value
EV to EBITDA
9.31 6.26 5.67 5.81 5.54
EV to Sales
0.88 0.77 0.81 0.95 0.78
EV to Free Cash Flow
0.00 65.18 -7.78 -15.91 17.21
EV to Operating Cash Flow
0.00 12.65 12.37 8.41 5.42
Tangible Book Value Per Share
981.30 1.03K 1.01K 972.64 858.17
Shareholders’ Equity Per Share
1.03K 1.00K 994.01 958.60 863.72
Tax and Other Ratios
Effective Tax Rate
0.24 0.40 0.32 0.19 0.32
Revenue Per Share
2.07K 1.60K 1.50K 1.45K 1.37K
Net Income Per Share
45.33 27.23 66.36 121.94 71.36
Tax Burden
0.75 0.52 0.65 0.77 0.64
Interest Burden
0.87 0.92 0.98 0.98 0.98
Research & Development to Revenue
<0.01 0.02 0.03 0.03 0.03
SG&A to Revenue
0.00 0.19 0.20 0.20 0.20
Stock-Based Compensation to Revenue
0.00 <0.01 <0.01 <0.01 0.00
Income Quality
0.00 1.88 0.95 1.04 1.76
Currency in JPY
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