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NIHON ISK Co., Ltd. (JP:7986)
:7986
Japanese Market

NIHON ISK Co., Ltd. (7986) Ratios

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NIHON ISK Co., Ltd. Ratios

JP:7986's free cash flow for Q2 2025 was ¥0.32. For the 2025 fiscal year, JP:7986's free cash flow was decreased by ¥ and operating cash flow was ¥0.11. See a summary of the company’s cash flow.
Ratios
TTM
Dec 25Dec 24Dec 23Dec 22
Liquidity Ratios
Current Ratio
2.53 2.53 2.20 1.99 2.27
Quick Ratio
2.26 2.26 1.98 1.79 2.05
Cash Ratio
1.20 1.20 0.92 0.73 0.93
Solvency Ratio
0.26 0.26 0.28 0.25 0.16
Operating Cash Flow Ratio
0.00 0.34 0.26 0.28 -0.02
Short-Term Operating Cash Flow Coverage
0.00 0.00 0.00 0.00 0.00
Net Current Asset Value
¥ 1.10B¥ 1.10B¥ 956.47M¥ 816.11M¥ 1.24B
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
1.42 1.42 1.45 1.49 1.49
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
-2.08 -2.11 -1.96 -1.52 -5.58
Profitability Margins
Gross Profit Margin
30.60%30.60%29.27%29.18%25.64%
EBIT Margin
9.96%9.83%8.80%9.69%2.48%
EBITDA Margin
11.18%11.05%10.12%11.29%4.15%
Operating Profit Margin
9.83%9.83%8.79%8.89%2.48%
Pretax Profit Margin
9.95%9.95%10.19%9.69%5.09%
Net Profit Margin
6.90%6.90%7.35%6.57%3.46%
Continuous Operations Profit Margin
7.08%7.08%7.42%6.72%3.48%
Net Income Per EBT
69.39%69.39%72.12%67.74%67.88%
EBT Per EBIT
101.27%101.27%115.90%109.05%205.44%
Return on Assets (ROA)
6.37%6.37%6.99%6.38%3.33%
Return on Equity (ROE)
9.36%9.04%10.12%9.52%4.96%
Return on Capital Employed (ROCE)
11.04%11.04%10.53%11.21%3.14%
Return on Invested Capital (ROIC)
7.85%7.85%7.66%7.77%2.14%
Return on Tangible Assets
6.37%6.37%6.99%6.39%3.33%
Earnings Yield
13.94%15.26%18.06%15.88%8.20%
Efficiency Ratios
Receivables Turnover
4.88 4.88 4.45 4.01 3.62
Payables Turnover
8.06 8.06 6.88 5.24 5.04
Inventory Turnover
13.53 13.53 14.61 14.43 13.21
Fixed Asset Turnover
3.26 3.26 3.08 2.93 3.31
Asset Turnover
0.92 0.92 0.95 0.97 0.96
Working Capital Turnover Ratio
3.42 3.65 4.11 3.81 3.20
Cash Conversion Cycle
56.51 56.51 54.01 46.70 55.89
Days of Sales Outstanding
74.84 74.84 82.08 91.05 100.72
Days of Inventory Outstanding
26.98 26.98 24.98 25.29 27.64
Days of Payables Outstanding
45.31 45.31 53.04 69.63 72.46
Operating Cycle
101.82 101.82 107.06 116.34 128.35
Cash Flow Ratios
Operating Cash Flow Per Share
0.00 259.78 205.32 233.01 -17.82
Free Cash Flow Per Share
0.00 229.11 193.86 -115.06 -96.06
CapEx Per Share
0.00 30.67 11.46 348.07 78.24
Free Cash Flow to Operating Cash Flow
0.00 0.88 0.94 -0.49 5.39
Dividend Paid and CapEx Coverage Ratio
0.00 4.26 4.92 0.61 -0.16
Capital Expenditure Coverage Ratio
0.00 8.47 17.91 0.67 -0.23
Operating Cash Flow Coverage Ratio
0.00 0.00 0.00 0.00 0.00
Operating Cash Flow to Sales Ratio
0.00 0.07 0.06 0.07 >-0.01
Free Cash Flow Yield
0.00%12.88%12.95%-7.91%-7.45%
Valuation Ratios
Price-to-Earnings (P/E) Ratio
7.17 6.55 5.54 6.30 12.19
Price-to-Sales (P/S) Ratio
0.50 0.45 0.41 0.41 0.42
Price-to-Book (P/B) Ratio
0.65 0.59 0.56 0.60 0.60
Price-to-Free Cash Flow (P/FCF) Ratio
0.00 7.76 7.72 -12.64 -13.43
Price-to-Operating Cash Flow Ratio
0.00 6.85 7.29 6.24 -72.41
Price-to-Earnings Growth (PEG) Ratio
55.59 10.59 0.33 0.05 -0.27
Price-to-Fair Value
0.65 0.59 0.56 0.60 0.60
Enterprise Value Multiple
2.35 1.99 2.06 2.14 4.57
Enterprise Value
1.59B 1.33B 1.23B 1.38B 994.67M
EV to EBITDA
2.35 1.99 2.06 2.14 4.57
EV to Sales
0.26 0.22 0.21 0.24 0.19
EV to Free Cash Flow
0.00 3.77 3.96 -7.40 -6.04
EV to Operating Cash Flow
0.00 3.33 3.74 3.65 -32.58
Tangible Book Value Per Share
3.07K 3.05K 2.71K 2.46K 2.17K
Shareholders’ Equity Per Share
3.02K 3.00K 2.67K 2.42K 2.13K
Tax and Other Ratios
Effective Tax Rate
0.29 0.29 0.27 0.31 0.32
Revenue Per Share
3.95K 3.93K 3.68K 3.52K 3.06K
Net Income Per Share
272.94 271.48 270.31 230.88 105.84
Tax Burden
0.69 0.69 0.72 0.68 0.68
Interest Burden
1.00 1.01 1.16 1.00 2.05
Research & Development to Revenue
0.00 0.00 0.03 0.03 0.03
SG&A to Revenue
0.00 0.00 0.00 0.20 0.23
Stock-Based Compensation to Revenue
0.00 0.00 0.00 0.00 0.00
Income Quality
0.00 0.96 0.76 0.68 -0.17
Currency in JPY