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

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Koyosha Inc. Ratios

JP:7946's free cash flow for Q3 2024 was ¥0.23. For the 2024 fiscal year, JP:7946's free cash flow was decreased by ¥ and operating cash flow was ¥0.04. See a summary of the company’s cash flow.
Ratios
TTM
Mar 25Mar 24Mar 23Mar 22
Liquidity Ratios
Current Ratio
2.89 2.50 2.12 2.00 2.92
Quick Ratio
2.74 2.36 1.99 1.89 2.82
Cash Ratio
1.39 1.35 1.10 1.29 1.81
Solvency Ratio
0.15 0.18 0.11 0.09 0.03
Operating Cash Flow Ratio
0.00 0.23 0.05 0.13 0.21
Short-Term Operating Cash Flow Coverage
0.00 2.75 0.21 2.51 2.66
Net Current Asset Value
¥ 696.87M¥ 806.62M¥ 670.46M¥ 481.79M¥ 842.57M
Leverage Ratios
Debt-to-Assets Ratio
0.14 0.10 0.14 0.14 0.16
Debt-to-Equity Ratio
0.24 0.18 0.28 0.33 0.30
Debt-to-Capital Ratio
0.20 0.15 0.22 0.25 0.23
Long-Term Debt-to-Capital Ratio
0.16 0.12 0.12 0.23 0.21
Financial Leverage Ratio
1.78 1.79 1.98 2.32 1.89
Debt Service Coverage Ratio
1.93 3.49 0.71 2.71 0.77
Interest Coverage Ratio
68.72 32.03 10.32 -17.55 -44.93
Debt to Market Cap
0.49 0.30 0.46 0.44 0.61
Interest Debt Per Share
657.97 520.67 755.38 534.48 596.71
Net Debt to EBITDA
-2.73 -2.83 -3.42 -6.56 -10.46
Profitability Margins
Gross Profit Margin
21.44%21.85%20.34%19.64%17.30%
EBIT Margin
1.31%4.17%2.03%0.51%-1.73%
EBITDA Margin
4.43%7.19%5.15%4.60%2.70%
Operating Profit Margin
1.26%1.59%0.64%-1.41%-4.03%
Pretax Profit Margin
2.18%4.12%1.97%0.43%-1.82%
Net Profit Margin
1.27%3.26%1.36%0.83%-2.93%
Continuous Operations Profit Margin
1.27%3.26%1.36%0.83%-2.93%
Net Income Per EBT
58.15%79.10%68.94%194.80%160.70%
EBT Per EBIT
172.25%258.57%305.74%-30.28%45.20%
Return on Assets (ROA)
1.88%4.18%1.63%0.83%-2.67%
Return on Equity (ROE)
3.14%7.48%3.21%1.92%-5.04%
Return on Capital Employed (ROCE)
2.43%2.80%1.14%-2.15%-4.77%
Return on Invested Capital (ROIC)
1.36%2.14%0.71%-4.07%-7.50%
Return on Tangible Assets
1.90%4.22%1.65%0.84%-2.69%
Earnings Yield
6.98%12.41%5.20%2.53%-10.40%
Efficiency Ratios
Receivables Turnover
5.17 5.13 4.46 5.13 4.23
Payables Turnover
8.78 5.49 4.89 5.10 4.53
Inventory Turnover
34.50 25.33 24.19 22.53 30.44
Fixed Asset Turnover
5.37 4.65 4.58 3.88 3.23
Asset Turnover
1.49 1.28 1.20 1.00 0.91
Working Capital Turnover Ratio
3.38 3.33 3.21 2.50 2.18
Cash Conversion Cycle
39.56 19.06 22.29 15.80 17.67
Days of Sales Outstanding
70.55 71.10 81.91 71.16 86.31
Days of Inventory Outstanding
10.58 14.41 15.09 16.20 11.99
Days of Payables Outstanding
41.56 66.45 74.71 71.56 80.64
Operating Cycle
81.13 85.52 97.00 87.36 98.30
Cash Flow Ratios
Operating Cash Flow Per Share
0.00 319.58 85.21 163.31 181.47
Free Cash Flow Per Share
0.00 -0.99 43.37 124.65 116.70
CapEx Per Share
0.00 320.57 41.85 38.66 64.77
Free Cash Flow to Operating Cash Flow
0.00 >-0.01 0.51 0.76 0.64
Dividend Paid and CapEx Coverage Ratio
0.00 0.86 2.04 4.22 2.80
Capital Expenditure Coverage Ratio
0.00 1.00 2.04 4.22 2.80
Operating Cash Flow Coverage Ratio
0.00 0.62 0.11 0.31 0.31
Operating Cash Flow to Sales Ratio
0.00 0.05 0.01 0.04 0.05
Free Cash Flow Yield
0.00%-0.06%2.64%10.27%12.06%
Valuation Ratios
Price-to-Earnings (P/E) Ratio
14.40 8.06 19.24 39.58 -9.62
Price-to-Sales (P/S) Ratio
0.19 0.26 0.26 0.33 0.28
Price-to-Book (P/B) Ratio
0.48 0.60 0.62 0.76 0.48
Price-to-Free Cash Flow (P/FCF) Ratio
0.00 -1.75K 37.86 9.74 8.29
Price-to-Operating Cash Flow Ratio
0.00 5.41 19.27 7.43 5.33
Price-to-Earnings Growth (PEG) Ratio
-1.05 0.05 0.11 -0.30 0.02
Price-to-Fair Value
0.48 0.60 0.62 0.76 0.48
Enterprise Value Multiple
1.51 0.82 1.64 0.61 -0.04
Enterprise Value
312.30M 265.72M 364.20M 113.61M -4.57M
EV to EBITDA
1.49 0.82 1.64 0.61 -0.04
EV to Sales
0.07 0.06 0.08 0.03 >-0.01
EV to Free Cash Flow
0.00 -393.66 12.28 0.83 -0.04
EV to Operating Cash Flow
0.00 1.22 6.25 0.63 -0.02
Tangible Book Value Per Share
2.71K 2.83K 2.59K 1.55K 1.98K
Shareholders’ Equity Per Share
2.71K 2.87K 2.65K 1.59K 2.00K
Tax and Other Ratios
Effective Tax Rate
0.42 0.21 0.31 -0.95 -0.61
Revenue Per Share
7.16K 6.59K 6.29K 3.68K 3.44K
Net Income Per Share
90.61 214.75 85.33 30.67 -100.66
Tax Burden
0.58 0.79 0.69 1.95 1.61
Interest Burden
1.66 0.99 0.97 0.84 1.05
Research & Development to Revenue
0.00 0.00 <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 1.49 0.69 10.37 -2.90
Currency in JPY
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