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Advance Create Co., Ltd. (JP:8798)
:8798
Japanese Market

Advance Create Co., Ltd. (8798) Ratios

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Advance Create Co., Ltd. Ratios

JP:8798's free cash flow for Q3 2025 was ¥0.78. For the 2025 fiscal year, JP:8798's free cash flow was decreased by ¥ and operating cash flow was ¥-0.06. See a summary of the company’s cash flow.
Ratios
TTM
Dec 25Dec 24Dec 23Dec 22
Liquidity Ratios
Current Ratio
0.73- 1.03 1.29 2.61
Quick Ratio
0.73- 1.03 1.29 2.61
Cash Ratio
0.05- 0.18 0.32 0.76
Solvency Ratio
-0.24- -0.18 -0.20 2.08
Operating Cash Flow Ratio
0.00- -0.31 -0.05 0.12
Short-Term Operating Cash Flow Coverage
0.00- -0.56 -0.19 1.82
Net Current Asset Value
¥ -7.90B-¥ -6.24B¥ -833.45M¥ 2.51B
Leverage Ratios
Debt-to-Assets Ratio
0.85- 0.62 0.22 0.13
Debt-to-Equity Ratio
-0.80- -0.85 0.50 0.23
Debt-to-Capital Ratio
-4.07- -5.75 0.33 0.19
Long-Term Debt-to-Capital Ratio
-0.07- -0.12 0.08 0.08
Financial Leverage Ratio
-0.94- -1.38 2.26 1.75
Debt Service Coverage Ratio
-0.33- -0.70 -1.05 8.28
Interest Coverage Ratio
0.00- -20.99 -117.64 142.43
Debt to Market Cap
1.14- 0.17 0.06 0.04
Interest Debt Per Share
242.87- 194.08 106.76 77.02
Net Debt to EBITDA
-3.45- -1.53 -0.66 -0.25
Profitability Margins
Gross Profit Margin
74.26%-73.60%60.99%77.76%
EBIT Margin
-25.53%--28.06%-21.90%16.77%
EBITDA Margin
-24.40%--27.01%-16.22%20.56%
Operating Profit Margin
-25.58%--9.05%-19.88%17.38%
Pretax Profit Margin
-53.11%--28.49%-22.07%16.65%
Net Profit Margin
-53.60%--28.64%-17.41%11.06%
Continuous Operations Profit Margin
-53.60%--28.64%-17.41%11.06%
Net Income Per EBT
100.93%-100.53%78.89%66.45%
EBT Per EBIT
207.59%-314.68%111.01%95.78%
Return on Assets (ROA)
-50.58%--32.80%-16.83%10.50%
Return on Equity (ROE)
53.32%-45.24%-38.10%18.36%
Return on Capital Employed (ROCE)
182.55%--50.67%-30.56%21.73%
Return on Invested Capital (ROIC)
-42.49%--15.72%-20.31%13.98%
Return on Tangible Assets
-51.28%--33.36%-19.24%11.42%
Earnings Yield
-76.58%--10.93%-7.48%6.23%
Efficiency Ratios
Receivables Turnover
1.37- 3.22 3.50 0.00
Payables Turnover
22.22- 0.00 0.00 0.00
Inventory Turnover
0.00- 0.00 0.00 0.00
Fixed Asset Turnover
4.79K- 7.86K 10.20 11.05
Asset Turnover
0.94- 1.15 0.97 0.95
Working Capital Turnover Ratio
-3.54- 6.84 3.40 2.48
Cash Conversion Cycle
249.88- 113.26 104.43 0.00
Days of Sales Outstanding
266.30- 113.26 104.43 0.00
Days of Inventory Outstanding
0.00- 0.00 0.00 0.00
Days of Payables Outstanding
16.42- 0.00 0.00 0.00
Operating Cycle
266.30- 113.26 104.43 0.00
Cash Flow Ratios
Operating Cash Flow Per Share
0.00- -76.10 -9.44 16.67
Free Cash Flow Per Share
0.00- -105.59 -41.47 -11.68
CapEx Per Share
0.00- 29.49 32.02 28.34
Free Cash Flow to Operating Cash Flow
0.00- 1.39 4.39 -0.70
Dividend Paid and CapEx Coverage Ratio
0.00- -1.16 -0.14 0.28
Capital Expenditure Coverage Ratio
0.00- -2.58 -0.29 0.59
Operating Cash Flow Coverage Ratio
0.00- -0.40 -0.09 0.22
Operating Cash Flow to Sales Ratio
0.00- -0.21 -0.02 0.03
Free Cash Flow Yield
0.00%--11.28%-3.84%-1.21%
Valuation Ratios
Price-to-Earnings (P/E) Ratio
-1.31- -9.15 -13.38 16.06
Price-to-Sales (P/S) Ratio
0.72- 2.62 2.33 1.78
Price-to-Book (P/B) Ratio
-0.62- -4.14 5.10 2.95
Price-to-Free Cash Flow (P/FCF) Ratio
0.00- -8.86 -26.07 -82.48
Price-to-Operating Cash Flow Ratio
0.00- -12.30 -114.48 57.78
Price-to-Earnings Growth (PEG) Ratio
-0.09- 1.15 0.06 31.94
Price-to-Fair Value
-0.62- -4.14 5.10 2.95
Enterprise Value Multiple
-6.41- -11.23 -15.01 8.39
Enterprise Value
9.42B- 23.84B 24.75B 20.47B
EV to EBITDA
-6.41- -11.23 -15.01 8.39
EV to Sales
1.56- 3.03 2.43 1.73
EV to Free Cash Flow
0.00- -10.26 -27.26 -80.12
EV to Operating Cash Flow
0.00- -14.24 -119.71 56.12
Tangible Book Value Per Share
-306.38- -231.27 152.07 280.78
Shareholders’ Equity Per Share
-302.48- -226.02 212.13 326.61
Tax and Other Ratios
Effective Tax Rate
>-0.01- >-0.01 0.21 0.34
Revenue Per Share
268.58- 357.04 464.28 542.14
Net Income Per Share
-143.96- -102.26 -80.82 59.97
Tax Burden
1.01- 1.01 0.79 0.66
Interest Burden
2.08- 1.02 1.01 0.99
Research & Development to Revenue
0.00- 0.00 0.00 <0.01
SG&A to Revenue
0.24- 0.33 0.28 0.13
Stock-Based Compensation to Revenue
0.00- 0.00 0.00 0.00
Income Quality
0.00- 0.75 0.09 0.18
Currency in JPY