JP:8252's free cash flow for Q1 2026 was ¥0.89. For the 2026 fiscal year, JP:8252's free cash flow was decreased by ¥ and operating cash flow was ¥0.21. See a summary of the company’s cash flow.

Ratios	TTM	Dec 25	Dec 24	Dec 23	Dec 22
Liquidity Ratios
Current Ratio	2.28	2.89	2.89	2.62	2.44
Quick Ratio	2.28	2.88	2.88	2.61	2.43
Cash Ratio	0.14	0.26	0.26	0.20	0.15
Solvency Ratio	0.05	0.05	0.05	0.05	0.04
Operating Cash Flow Ratio	<0.01	0.15	0.15	0.06	0.04
Short-Term Operating Cash Flow Coverage	<0.01	0.35	0.35	0.11	0.07
Net Current Asset Value	¥ -77.13B	¥ -40.90B	¥ -40.90B	¥ -39.48B	¥ -9.95B
Leverage Ratios
Debt-to-Assets Ratio	0.65	0.59	0.59	0.61	0.57
Debt-to-Equity Ratio	3.01	2.35	2.35	2.37	2.02
Debt-to-Capital Ratio	0.75	0.70	0.70	0.70	0.67
Long-Term Debt-to-Capital Ratio	0.68	0.66	0.66	0.64	0.58
Financial Leverage Ratio	4.65	3.96	3.96	3.91	3.52
Debt Service Coverage Ratio	0.23	0.35	0.35	0.26	0.24
Interest Coverage Ratio	11.76	21.99	21.99	26.67	28.87
Debt to Market Cap	1.34	1.28	1.28	1.47	1.13
Interest Debt Per Share	4.08K	3.16K	3.16K	2.98K	2.55K
Net Debt to EBITDA	10.58	10.20	10.20	10.70	10.15
Profitability Margins
Gross Profit Margin	87.44%	87.41%	87.41%	88.01%	86.50%
EBIT Margin	18.74%	16.73%	16.73%	15.58%	13.19%
EBITDA Margin	24.42%	22.08%	22.08%	22.76%	22.93%
Operating Profit Margin	18.43%	17.44%	17.44%	17.80%	17.57%
Pretax Profit Margin	16.18%	15.94%	15.94%	14.91%	12.58%
Net Profit Margin	10.80%	10.49%	10.49%	9.86%	8.50%
Continuous Operations Profit Margin	10.90%	10.48%	10.48%	9.88%	8.46%
Net Income Per EBT	66.75%	65.79%	65.79%	66.11%	67.58%
EBT Per EBIT	87.81%	91.40%	91.40%	83.78%	71.57%
Return on Assets (ROA)	2.51%	2.46%	2.46%	2.23%	1.93%
Return on Equity (ROE)	11.45%	9.74%	9.74%	8.72%	6.80%
Return on Capital Employed (ROCE)	6.25%	5.41%	5.41%	5.51%	5.62%
Return on Invested Capital (ROIC)	3.30%	3.13%	3.13%	3.01%	3.02%
Return on Tangible Assets	2.54%	2.48%	2.48%	2.25%	1.95%
Earnings Yield	5.21%	5.31%	5.31%	5.41%	3.81%
Efficiency Ratios
Receivables Turnover	0.46	0.41	0.41	0.38	0.37
Payables Turnover	5.44	3.62	3.62	3.65	3.54
Inventory Turnover	69.32	56.08	56.08	40.80	26.40
Fixed Asset Turnover	1.53	1.36	1.36	1.30	1.24
Asset Turnover	0.23	0.23	0.23	0.23	0.23
Working Capital Turnover Ratio	0.57	0.53	0.53	0.55	0.53
Cash Conversion Cycle	736.36	801.94	801.94	864.22	891.21
Days of Sales Outstanding	798.20	896.18	896.18	955.36	980.47
Days of Inventory Outstanding	5.27	6.51	6.51	8.95	13.83
Days of Payables Outstanding	67.11	100.74	100.74	100.09	103.08
Operating Cycle	803.46	902.68	902.68	964.31	994.29
Cash Flow Ratios
Operating Cash Flow Per Share	1.06	201.36	201.36	85.14	55.56
Free Cash Flow Per Share	-80.19	123.00	123.00	35.73	14.41
CapEx Per Share	81.25	78.36	78.36	49.41	41.15
Free Cash Flow to Operating Cash Flow	-75.36	0.61	0.61	0.42	0.26
Dividend Paid and CapEx Coverage Ratio	<0.01	1.27	1.27	0.81	0.59
Capital Expenditure Coverage Ratio	0.01	2.57	2.57	1.72	1.35
Operating Cash Flow Coverage Ratio	<0.01	0.06	0.06	0.03	0.02
Operating Cash Flow to Sales Ratio	<0.01	0.16	0.16	0.08	0.06
Free Cash Flow Yield	-2.65%	4.99%	4.99%	1.77%	0.64%
Valuation Ratios
Price-to-Earnings (P/E) Ratio	19.16	18.84	18.84	18.50	26.22
Price-to-Sales (P/S) Ratio	2.07	1.98	1.98	1.82	2.23
Price-to-Book (P/B) Ratio	2.24	1.84	1.84	1.61	1.78
Price-to-Free Cash Flow (P/FCF) Ratio	-37.67	20.02	20.02	56.61	156.13
Price-to-Operating Cash Flow Ratio	2.84K	12.23	12.23	23.76	40.50
Price-to-Earnings Growth (PEG) Ratio	2.48	0.97	0.97	0.67	0.04
Price-to-Fair Value	2.24	1.84	1.84	1.61	1.78
Enterprise Value Multiple	19.06	19.15	19.15	18.71	19.87
Enterprise Value	1.22T	994.56B	994.56B	927.82B	953.95B
EV to EBITDA	19.07	19.15	19.15	18.71	19.87
EV to Sales	4.66	4.23	4.23	4.26	4.56
EV to Free Cash Flow	-84.82	42.84	42.84	132.24	319.26
EV to Operating Cash Flow	6.39K	26.17	26.17	55.50	82.82
Tangible Book Value Per Share	1.27K	1.29K	1.29K	1.21K	1.22K
Shareholders’ Equity Per Share	1.35K	1.34K	1.34K	1.25K	1.26K
Tax and Other Ratios
Effective Tax Rate	0.33	0.34	0.34	0.34	0.33
Revenue Per Share	1.46K	1.25K	1.25K	1.11K	1.01K
Net Income Per Share	157.68	130.70	130.70	109.37	85.81
Tax Burden	0.67	0.66	0.66	0.66	0.68
Interest Burden	0.86	0.95	0.95	0.96	0.95
Research & Development to Revenue	0.00	0.00	0.00	0.00	0.00
SG&A to Revenue	0.02	0.49	0.49	0.09	0.08
Stock-Based Compensation to Revenue	0.00	0.00	0.00	0.00	0.00
Income Quality	<0.01	1.54	1.54	0.51	0.44

Currency in JPY

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