JP:8964's free cash flow for Q2 2025 was ¥0.55. For the 2025 fiscal year, JP:8964's free cash flow was decreased by ¥ and operating cash flow was ¥0.54. See a summary of the company’s cash flow.

Ratios	TTM	Dec 24	Dec 23	Dec 21	Dec 20
Liquidity Ratios
Current Ratio	0.93	0.00	0.89	0.79	1.04
Quick Ratio	0.93	0.00	0.59	0.49	1.04
Cash Ratio	0.68	1.18	0.57	0.47	1.02
Solvency Ratio	0.09	0.10	0.10	0.10	0.09
Operating Cash Flow Ratio	0.95	1.42	1.05	1.11	1.39
Short-Term Operating Cash Flow Coverage	1.14	1.42	1.31	1.47	1.74
Net Current Asset Value	¥ -150.54B	¥ -161.94B	¥ -142.90B	¥ -139.57B	¥ -132.90B
Leverage Ratios
Debt-to-Assets Ratio	0.40	0.39	0.37	0.38	0.37
Debt-to-Equity Ratio	0.78	0.75	0.71	0.74	0.70
Debt-to-Capital Ratio	0.44	0.43	0.41	0.42	0.41
Long-Term Debt-to-Capital Ratio	0.41	0.40	0.39	0.40	0.39
Financial Leverage Ratio	1.95	1.93	1.89	1.95	1.91
Debt Service Coverage Ratio	1.01	1.05	1.34	1.40	1.26
Interest Coverage Ratio	0.00	22.36	24.07	22.07	20.69
Debt to Market Cap	0.56	2.78	2.36	2.85	2.46
Interest Debt Per Share	50.91K	241.51K	235.65K	228.78K	225.31K
Net Debt to EBITDA	8.28	6.92	7.17	7.17	6.79
Profitability Margins
Gross Profit Margin	56.23%	43.83%	60.52%	59.62%	57.14%
EBIT Margin	54.86%	0.00%	0.00%	0.00%	0.00%
EBITDA Margin	63.13%	55.92%	72.60%	71.71%	69.06%
Operating Profit Margin	54.86%	42.86%	54.15%	53.03%	50.78%
Pretax Profit Margin	51.56%	40.76%	51.57%	50.51%	48.13%
Net Profit Margin	51.56%	40.75%	51.57%	50.51%	48.12%
Continuous Operations Profit Margin	51.55%	0.00%	0.00%	0.00%	0.00%
Net Income Per EBT	99.99%	99.99%	99.98%	99.98%	99.98%
EBT Per EBIT	93.99%	95.10%	95.24%	95.25%	94.77%
Return on Assets (ROA)	3.61%	3.52%	3.46%	3.50%	3.28%
Return on Equity (ROE)	7.05%	6.79%	6.55%	6.82%	6.27%
Return on Capital Employed (ROCE)	4.05%	3.88%	3.80%	3.85%	3.62%
Return on Invested Capital (ROIC)	3.88%	8.37%	3.67%	3.72%	3.49%
Return on Tangible Assets	3.63%	3.52%	3.48%	3.50%	3.28%
Earnings Yield	5.00%	25.29%	21.86%	26.46%	22.04%
Efficiency Ratios
Receivables Turnover	202.73	246.17	175.36	100.99	140.17
Payables Turnover	4.11	0.00	8.54	6.76	6.70
Inventory Turnover	0.00	0.00	2.03	2.09	0.00
Fixed Asset Turnover	0.07	0.20	0.07	0.07	0.16
Asset Turnover	0.07	0.09	0.07	0.07	0.07
Working Capital Turnover Ratio	-84.82	-7.86	-9.89	-17.54	-18.49
Cash Conversion Cycle	-86.90	1.48	139.31	124.53	-51.88
Days of Sales Outstanding	1.80	1.48	2.08	3.61	2.60
Days of Inventory Outstanding	0.00	0.00	179.97	174.91	0.00
Days of Payables Outstanding	88.70	0.00	42.74	54.00	54.49
Operating Cycle	1.80	1.48	182.05	178.53	2.60
Cash Flow Ratios
Operating Cash Flow Per Share	6.33K	39.10K	28.57K	30.03K	38.12K
Free Cash Flow Per Share	1.99K	9.92K	-15.24K	13.92K	-30.02K
CapEx Per Share	5.61K	29.18K	43.81K	16.11K	68.14K
Free Cash Flow to Operating Cash Flow	0.31	0.25	-0.53	0.46	-0.79
Dividend Paid and CapEx Coverage Ratio	0.63	0.76	0.44	0.80	0.43
Capital Expenditure Coverage Ratio	1.13	1.34	0.65	1.86	0.56
Operating Cash Flow Coverage Ratio	0.12	0.16	0.12	0.13	0.17
Operating Cash Flow to Sales Ratio	0.71	0.73	0.68	0.72	0.91
Free Cash Flow Yield	2.17%	11.46%	-15.33%	17.44%	-32.88%
Valuation Ratios
Price-to-Earnings (P/E) Ratio	19.99	3.95	4.57	3.78	4.54
Price-to-Sales (P/S) Ratio	10.31	1.61	2.36	1.91	2.18
Price-to-Book (P/B) Ratio	1.41	0.27	0.30	0.26	0.28
Price-to-Free Cash Flow (P/FCF) Ratio	45.98	8.73	-6.52	5.73	-3.04
Price-to-Operating Cash Flow Ratio	14.45	2.21	3.48	2.66	2.40
Price-to-Earnings Growth (PEG) Ratio	-4.70	-2.14	1.56	0.77	-2.65
Price-to-Fair Value	1.41	0.27	0.30	0.26	0.28
Enterprise Value Multiple	24.61	9.80	10.42	9.84	9.96
Enterprise Value	373.35B	159.33B	167.56B	151.33B	144.75B
EV to EBITDA	24.62	9.80	10.42	9.84	9.96
EV to Sales	15.55	5.48	7.56	7.05	6.88
EV to Free Cash Flow	69.36	29.69	-20.92	21.19	-9.58
EV to Operating Cash Flow	21.80	7.53	11.15	9.82	7.54
Tangible Book Value Per Share	64.30K	322.35K	328.62K	309.71K	320.98K
Shareholders’ Equity Per Share	64.91K	322.35K	331.78K	309.71K	320.98K
Tax and Other Ratios
Effective Tax Rate	<0.01	<0.01	<0.01	<0.01	<0.01
Revenue Per Share	8.88K	53.75K	42.14K	41.80K	41.83K
Net Income Per Share	4.58K	21.90K	21.73K	21.11K	20.13K
Tax Burden	1.00	1.00	1.00	1.00	1.00
Interest Burden	0.94	0.00	-	-	-
Research & Development to Revenue	0.00	0.00	0.00	0.00	0.00
SG&A to Revenue	<0.01	0.00	0.05	0.06	0.05
Stock-Based Compensation to Revenue	0.00	0.00	0.00	0.00	0.00
Income Quality	2.91	1.79	1.31	1.42	1.89

Currency in JPY

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