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STOCKS

Life Corporation (JP:8194)

:8194

8194

Life Corporation

RESEARCH TOOLSreports

Life Corporation (8194) Ratios

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1 Followers

Life Corporation Ratios

JP:8194's free cash flow for Q2 2025 was ¥0.33. For the 2025 fiscal year, JP:8194's free cash flow was decreased by ¥ and operating cash flow was ¥0.02. See a summary of the company’s cash flow.

Ratios	TTM	Dec 24	Dec 23	Dec 22	Dec 21
Liquidity Ratios
Current Ratio	0.82	0.74	0.70	0.63	0.56
Quick Ratio	0.61	0.51	0.46	0.42	0.38
Cash Ratio	0.20	0.06	0.07	0.08	0.07
Solvency Ratio	0.18	0.21	0.22	0.18	0.18
Operating Cash Flow Ratio	0.00	0.17	0.35	0.19	-0.06
Short-Term Operating Cash Flow Coverage	0.00	0.53	1.40	0.45	-0.15
Net Current Asset Value	¥ -65.66B	¥ -71.24B	¥ -67.44B	¥ -78.32B	¥ -85.45B
Leverage Ratios
Debt-to-Assets Ratio	0.09	0.23	0.18	0.26	0.26
Debt-to-Equity Ratio	0.22	0.51	0.39	0.61	0.63
Debt-to-Capital Ratio	0.18	0.34	0.28	0.38	0.39
Long-Term Debt-to-Capital Ratio	0.13	0.16	0.13	0.13	0.10
Financial Leverage Ratio	2.31	2.21	2.10	2.30	2.45
Debt Service Coverage Ratio	3.17	0.82	1.11	0.54	0.55
Interest Coverage Ratio	73.38	115.39	127.61	103.50	124.63
Debt to Market Cap	0.14	0.40	0.27	0.54	0.46
Interest Debt Per Share	371.62	774.85	567.66	1.59K	1.48K
Net Debt to EBITDA	0.03	1.47	1.13	1.90	1.62
Profitability Margins
Gross Profit Margin	33.96%	31.76%	33.89%	33.51%	33.06%
EBIT Margin	3.03%	3.09%	2.89%	2.46%	2.93%
EBITDA Margin	4.95%	5.02%	4.87%	4.43%	4.77%
Operating Profit Margin	3.05%	2.97%	2.98%	2.50%	2.98%
Pretax Profit Margin	2.99%	3.06%	2.86%	2.44%	2.90%
Net Profit Margin	2.06%	2.11%	2.09%	1.74%	1.98%
Continuous Operations Profit Margin	2.06%	2.11%	2.09%	1.74%	1.98%
Net Income Per EBT	68.77%	68.96%	73.08%	71.49%	68.16%
EBT Per EBIT	97.99%	103.00%	96.10%	97.35%	97.30%
Return on Assets (ROA)	5.38%	5.86%	5.90%	4.75%	5.63%
Return on Equity (ROE)	12.67%	12.96%	12.38%	10.92%	13.79%
Return on Capital Employed (ROCE)	14.61%	14.35%	14.28%	12.55%	16.65%
Return on Invested Capital (ROIC)	9.49%	7.94%	8.82%	6.63%	8.13%
Return on Tangible Assets	5.47%	5.98%	6.01%	4.80%	5.70%
Earnings Yield	8.17%	10.68%	9.37%	10.28%	10.67%
Efficiency Ratios
Receivables Turnover	15.13	16.05	19.45	83.12	94.47
Payables Turnover	6.64	12.60	11.81	12.13	12.34
Inventory Turnover	18.23	19.12	19.00	19.53	21.31
Fixed Asset Turnover	5.53	5.27	5.18	4.91	5.11
Asset Turnover	2.61	2.78	2.82	2.73	2.84
Working Capital Turnover Ratio	-32.99	-24.67	-19.48	-14.48	-13.50
Cash Conversion Cycle	-10.85	12.86	7.07	-7.02	-8.57
Days of Sales Outstanding	24.13	22.75	18.77	4.39	3.86
Days of Inventory Outstanding	20.02	19.09	19.21	18.69	17.13
Days of Payables Outstanding	55.00	28.97	30.91	30.10	29.57
Operating Cycle	44.15	41.84	37.98	23.08	20.99
Cash Flow Ratios
Operating Cash Flow Per Share	0.00	242.62	444.28	509.89	-169.11
Free Cash Flow Per Share	0.00	6.86	272.22	38.68	-593.01
CapEx Per Share	0.00	235.76	172.05	471.20	423.90
Free Cash Flow to Operating Cash Flow	0.00	0.03	0.61	0.08	3.51
Dividend Paid and CapEx Coverage Ratio	0.00	0.85	2.12	0.93	-0.35
Capital Expenditure Coverage Ratio	0.00	1.03	2.58	1.08	-0.40
Operating Cash Flow Coverage Ratio	0.00	0.31	0.79	0.32	-0.11
Operating Cash Flow to Sales Ratio	0.00	0.03	0.05	0.03	-0.01
Free Cash Flow Yield	0.00%	0.38%	14.14%	1.40%	-19.51%
Valuation Ratios
Price-to-Earnings (P/E) Ratio	12.24	9.36	10.67	9.72	9.37
Price-to-Sales (P/S) Ratio	0.25	0.20	0.22	0.17	0.19
Price-to-Book (P/B) Ratio	1.52	1.21	1.32	1.06	1.29
Price-to-Free Cash Flow (P/FCF) Ratio	0.00	266.21	7.07	71.48	-5.13
Price-to-Operating Cash Flow Ratio	0.00	7.53	4.33	5.42	-17.98
Price-to-Earnings Growth (PEG) Ratio	-121.70	1.15	0.40	-0.79	-0.64
Price-to-Fair Value	1.52	1.21	1.32	1.06	1.29
Enterprise Value Multiple	5.12	5.40	5.71	5.72	5.50
Enterprise Value	222.34B	230.67B	225.17B	194.04B	201.78B
EV to EBITDA	5.12	5.40	5.71	5.72	5.50
EV to Sales	0.25	0.27	0.28	0.25	0.26
EV to Free Cash Flow	0.00	365.56	8.81	107.03	-7.26
EV to Operating Cash Flow	0.00	10.34	5.40	8.12	-25.46
Tangible Book Value Per Share	1.62K	1.44K	1.40K	2.53K	2.28K
Shareholders’ Equity Per Share	1.68K	1.50K	1.46K	2.60K	2.35K
Tax and Other Ratios
Effective Tax Rate	0.31	0.31	0.27	0.29	0.32
Revenue Per Share	10.14K	9.25K	8.63K	16.33K	16.39K
Net Income Per Share	208.59	195.11	180.46	284.33	324.49
Tax Burden	0.69	0.69	0.73	0.71	0.68
Interest Burden	0.99	0.99	0.99	0.99	0.99
Research & Development to Revenue	0.00	0.00	0.00	0.00	0.00
SG&A to Revenue	0.02	0.25	0.24	0.06	0.05
Stock-Based Compensation to Revenue	0.00	0.00	0.00	0.00	0.00
Income Quality	0.00	1.24	2.46	1.28	-0.36

Currency in JPY