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Starts Proceed Investment Corporation (JP:8979)
:8979
Japanese Market
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Starts Proceed Investment Corporation (8979) Ratios

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Starts Proceed Investment Corporation Ratios

JP:8979's free cash flow for Q2 2025 was ¥0.00. For the 2025 fiscal year, JP:8979's free cash flow was decreased by ¥ and operating cash flow was ¥0.28. See a summary of the company’s cash flow.
Ratios
TTM
Dec 24Dec 23Dec 22Dec 21
Liquidity Ratios
Current Ratio
0.00 0.39 0.36 0.35 0.42
Quick Ratio
0.00 0.38 0.15 0.15 0.17
Cash Ratio
0.00 0.14 0.15 0.15 0.17
Solvency Ratio
0.08 0.07 0.08 0.08 0.09
Operating Cash Flow Ratio
0.00 0.52 0.74 0.44 1.12
Short-Term Operating Cash Flow Coverage
1.62 0.55 0.79 0.46 1.17
Net Current Asset Value
¥ -55.00B¥ -50.80B¥ -43.61B¥ -43.26B¥ -43.29B
Leverage Ratios
Debt-to-Assets Ratio
0.52 0.51 0.50 0.51 0.50
Debt-to-Equity Ratio
1.13 1.08 1.05 1.05 1.05
Debt-to-Capital Ratio
0.53 0.52 0.51 0.51 0.51
Long-Term Debt-to-Capital Ratio
0.50 0.47 0.46 0.45 0.46
Financial Leverage Ratio
2.17 2.12 2.08 2.08 2.07
Debt Service Coverage Ratio
0.84 0.48 0.44 0.39 0.56
Interest Coverage Ratio
14.74 7.08 7.96 8.01 10.53
Debt to Market Cap
0.98 0.90 0.76 0.75 0.90
Interest Debt Per Share
189.36K 188.67K 181.32K 181.21K 181.16K
Net Debt to EBITDA
10.09 11.35 10.45 10.93 9.44
Profitability Margins
Gross Profit Margin
18.88%47.62%57.29%56.50%61.28%
EBIT Margin
34.51%42.99%43.67%42.39%48.57%
EBITDA Margin
48.77%62.98%64.36%63.63%66.81%
Operating Profit Margin
34.51%44.23%44.62%43.14%49.27%
Pretax Profit Margin
27.84%36.75%38.07%37.01%43.89%
Net Profit Margin
27.82%36.53%38.01%36.94%43.84%
Continuous Operations Profit Margin
27.82%36.53%38.01%36.94%43.84%
Net Income Per EBT
99.93%99.40%99.84%99.83%99.87%
EBT Per EBIT
80.66%83.08%85.32%85.78%89.09%
Return on Assets (ROA)
2.71%2.55%2.76%2.59%3.40%
Return on Equity (ROE)
5.76%5.39%5.75%5.40%7.06%
Return on Capital Employed (ROCE)
3.36%3.40%3.63%3.43%4.22%
Return on Invested Capital (ROIC)
61.67%3.08%3.25%3.04%3.84%
Return on Tangible Assets
2.73%2.57%2.78%2.59%3.40%
Earnings Yield
4.93%4.49%4.15%3.84%6.10%
Efficiency Ratios
Receivables Turnover
252.92 256.45 248.44 198.62 262.38
Payables Turnover
0.00 16.23 13.86 11.73 19.95
Inventory Turnover
0.00 43.02 1.36 1.34 1.29
Fixed Asset Turnover
0.10 0.07 0.08 0.07 0.08
Asset Turnover
0.10 0.07 0.07 0.07 0.08
Working Capital Turnover Ratio
-4.04 -1.19 -1.00 -1.08 -1.64
Cash Conversion Cycle
1.44 -12.58 243.42 243.16 266.01
Days of Sales Outstanding
1.44 1.42 1.47 1.84 1.39
Days of Inventory Outstanding
0.00 8.48 268.28 272.43 282.92
Days of Payables Outstanding
0.00 22.49 26.33 31.11 18.30
Operating Cycle
1.44 9.91 269.75 274.27 284.31
Cash Flow Ratios
Operating Cash Flow Per Share
31.81K 17.79K 28.55K 18.44K 37.01K
Free Cash Flow Per Share
29.80K -34.47K 9.09K 10.68K 9.95K
CapEx Per Share
2.01K 52.26K 19.46K 7.76K 27.06K
Free Cash Flow to Operating Cash Flow
0.94 -1.94 0.32 0.58 0.27
Dividend Paid and CapEx Coverage Ratio
2.53 0.28 0.99 1.03 1.01
Capital Expenditure Coverage Ratio
15.84 0.34 1.47 2.38 1.37
Operating Cash Flow Coverage Ratio
0.17 0.10 0.16 0.10 0.21
Operating Cash Flow to Sales Ratio
0.91 0.70 1.10 0.74 1.34
Free Cash Flow Yield
15.58%-16.60%3.84%4.45%5.00%
Valuation Ratios
Price-to-Earnings (P/E) Ratio
20.42 22.28 24.08 26.01 16.41
Price-to-Sales (P/S) Ratio
5.48 8.14 9.15 9.61 7.19
Price-to-Book (P/B) Ratio
1.20 1.20 1.38 1.41 1.16
Price-to-Free Cash Flow (P/FCF) Ratio
6.46 -6.03 26.07 22.47 19.99
Price-to-Operating Cash Flow Ratio
6.28 11.68 8.31 13.02 5.37
Price-to-Earnings Growth (PEG) Ratio
-21.82 -4.20 3.59 -1.09 0.50
Price-to-Fair Value
1.20 1.20 1.38 1.41 1.16
Enterprise Value Multiple
21.32 24.27 24.67 26.04 20.20
Enterprise Value
102.84B 110.21B 104.38B 104.99B 94.71B
EV to EBITDA
21.25 24.27 24.67 26.04 20.20
EV to Sales
10.36 15.29 15.88 16.57 13.50
EV to Free Cash Flow
12.22 -11.32 45.23 38.74 37.51
EV to Operating Cash Flow
11.45 21.94 14.41 22.44 10.08
Tangible Book Value Per Share
166.36K 169.29K 167.91K 170.79K 171.71K
Shareholders’ Equity Per Share
166.36K 172.95K 171.35K 170.79K 171.71K
Tax and Other Ratios
Effective Tax Rate
<0.01 <0.01 <0.01 <0.01 <0.01
Revenue Per Share
35.14K 25.52K 25.90K 24.97K 27.65K
Net Income Per Share
9.77K 9.32K 9.85K 9.23K 12.12K
Tax Burden
1.00 0.99 1.00 1.00 1.00
Interest Burden
0.81 0.85 0.87 0.87 0.90
Research & Development to Revenue
0.00 0.00 <0.01 <0.01 <0.01
SG&A to Revenue
<0.01 0.09 0.09 0.09 0.09
Stock-Based Compensation to Revenue
0.00 0.00 0.00 0.00 0.00
Income Quality
3.25 1.91 2.90 2.00 3.05
Currency in JPY
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