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Koyosha Inc. (JP:7946)
:7946
Japanese Market

Koyosha Inc. (7946) Ratios

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Koyosha Inc. Ratios

JP:7946's free cash flow for Q1 2025 was ¥0.22. For the 2025 fiscal year, JP:7946's free cash flow was decreased by ¥ and operating cash flow was ¥>-0.01. See a summary of the company’s cash flow.
Ratios
TTM
Dec 24Dec 23Dec 22Dec 21
Liquidity Ratios
Current Ratio
3.59 2.89 2.50 2.12 2.00
Quick Ratio
3.34 2.74 2.36 1.99 1.89
Cash Ratio
1.57 1.39 1.35 1.10 1.29
Solvency Ratio
0.17 0.16 0.18 0.11 0.09
Operating Cash Flow Ratio
0.00 0.02 0.23 0.05 0.13
Short-Term Operating Cash Flow Coverage
0.00 0.17 2.75 0.21 2.51
Net Current Asset Value
¥ 731.99M¥ 696.87M¥ 806.62M¥ 670.46M¥ 481.79M
Leverage Ratios
Debt-to-Assets Ratio
0.13 0.14 0.10 0.14 0.14
Debt-to-Equity Ratio
0.22 0.24 0.18 0.28 0.33
Debt-to-Capital Ratio
0.18 0.20 0.15 0.22 0.25
Long-Term Debt-to-Capital Ratio
0.15 0.16 0.12 0.12 0.23
Financial Leverage Ratio
1.66 1.78 1.79 1.98 2.32
Debt Service Coverage Ratio
2.08 2.55 3.49 0.71 2.71
Interest Coverage Ratio
22.87 33.27 32.03 10.32 -17.55
Debt to Market Cap
0.34 0.44 0.30 0.46 0.44
Interest Debt Per Share
739.72 643.78 520.67 755.38 534.48
Net Debt to EBITDA
-2.00 -2.15 -2.83 -3.42 -6.56
Profitability Margins
Gross Profit Margin
21.49%21.45%21.85%20.34%19.64%
EBIT Margin
1.68%2.24%4.17%2.03%0.51%
EBITDA Margin
4.64%5.62%7.19%5.15%4.60%
Operating Profit Margin
1.16%1.28%1.59%0.64%-1.41%
Pretax Profit Margin
2.12%2.20%4.12%1.97%0.43%
Net Profit Margin
1.13%1.28%3.26%1.36%0.83%
Continuous Operations Profit Margin
1.13%1.28%3.26%1.36%0.83%
Net Income Per EBT
53.23%58.39%79.10%68.94%194.80%
EBT Per EBIT
182.63%171.87%258.57%305.74%-30.28%
Return on Assets (ROA)
1.82%1.91%4.18%1.63%0.83%
Return on Equity (ROE)
2.92%3.39%7.48%3.21%1.92%
Return on Capital Employed (ROCE)
2.28%2.46%2.80%1.14%-2.15%
Return on Invested Capital (ROIC)
1.17%1.39%2.14%0.71%-4.07%
Return on Tangible Assets
1.83%1.92%4.22%1.65%0.84%
Earnings Yield
4.72%6.22%12.41%5.20%2.53%
Efficiency Ratios
Receivables Turnover
6.06 5.17 5.13 4.46 5.13
Payables Turnover
12.72 8.78 5.49 4.89 5.10
Inventory Turnover
28.98 34.50 25.33 24.19 22.53
Fixed Asset Turnover
5.63 5.37 4.65 4.58 3.88
Asset Turnover
1.61 1.49 1.28 1.20 1.00
Working Capital Turnover Ratio
3.48 3.40 3.33 3.21 2.50
Cash Conversion Cycle
44.15 39.55 19.06 22.29 15.80
Days of Sales Outstanding
60.25 70.54 71.10 81.91 71.16
Days of Inventory Outstanding
12.60 10.58 14.41 15.09 16.20
Days of Payables Outstanding
28.70 41.56 66.45 74.71 71.56
Operating Cycle
72.85 81.12 85.52 97.00 87.36
Cash Flow Ratios
Operating Cash Flow Per Share
0.00 20.90 319.58 85.21 163.31
Free Cash Flow Per Share
0.00 -116.09 -0.99 43.37 124.65
CapEx Per Share
0.00 136.98 320.57 41.85 38.66
Free Cash Flow to Operating Cash Flow
0.00 -5.56 >-0.01 0.51 0.76
Dividend Paid and CapEx Coverage Ratio
0.00 0.11 0.86 2.04 4.22
Capital Expenditure Coverage Ratio
0.00 0.15 1.00 2.04 4.22
Operating Cash Flow Coverage Ratio
0.00 0.03 0.62 0.11 0.31
Operating Cash Flow to Sales Ratio
0.00 <0.01 0.05 0.01 0.04
Free Cash Flow Yield
0.00%-8.05%-0.06%2.64%10.27%
Valuation Ratios
Price-to-Earnings (P/E) Ratio
21.21 16.07 8.06 19.24 39.58
Price-to-Sales (P/S) Ratio
0.24 0.21 0.26 0.26 0.33
Price-to-Book (P/B) Ratio
0.64 0.55 0.60 0.62 0.76
Price-to-Free Cash Flow (P/FCF) Ratio
0.00 -12.42 -1.75K 37.86 9.74
Price-to-Operating Cash Flow Ratio
0.00 69.01 5.41 19.27 7.43
Price-to-Earnings Growth (PEG) Ratio
15.02 -0.28 0.05 0.11 -0.30
Price-to-Fair Value
0.64 0.55 0.60 0.62 0.76
Enterprise Value Multiple
3.16 1.52 0.82 1.64 0.61
Enterprise Value
691.66M 402.74M 265.72M 364.20M 113.61M
EV to EBITDA
3.16 1.52 0.82 1.64 0.61
EV to Sales
0.15 0.09 0.06 0.08 0.03
EV to Free Cash Flow
0.00 -5.13 -393.66 12.28 0.83
EV to Operating Cash Flow
0.00 28.50 1.22 6.25 0.63
Tangible Book Value Per Share
3.29K 2.60K 2.83K 2.59K 1.55K
Shareholders’ Equity Per Share
3.34K 2.65K 2.87K 2.65K 1.59K
Tax and Other Ratios
Effective Tax Rate
0.47 0.42 0.21 0.31 -0.95
Revenue Per Share
8.92K 6.99K 6.59K 6.29K 3.68K
Net Income Per Share
100.53 89.76 214.75 85.33 30.67
Tax Burden
0.53 0.58 0.79 0.69 1.95
Interest Burden
1.26 0.98 0.99 0.97 0.84
Research & Development to Revenue
<0.01 <0.01 <0.01 <0.01 <0.01
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 0.23 1.49 0.69 10.37
Currency in JPY