JP:8984's free cash flow for Q2 2025 was ¥0.48. For the 2025 fiscal year, JP:8984's free cash flow was decreased by ¥ and operating cash flow was ¥0.46. See a summary of the company’s cash flow.

Ratios	TTM	Dec 24	Dec 23	Dec 22	Dec 21
Liquidity Ratios
Current Ratio	0.77	1.05	1.13	1.00	1.63
Quick Ratio	0.77	1.05	0.67	0.63	0.92
Cash Ratio	0.76	0.66	0.67	0.63	0.79
Solvency Ratio	0.09	0.09	0.09	0.09	0.08
Operating Cash Flow Ratio	0.97	0.70	0.92	0.91	1.37
Short-Term Operating Cash Flow Coverage	1.14	0.84	1.16	1.11	1.93
Net Current Asset Value	¥ -396.92B	¥ -384.68B	¥ -390.67B	¥ -362.52B	¥ -364.74B
Leverage Ratios
Debt-to-Assets Ratio	0.43	0.43	0.42	0.42	0.42
Debt-to-Equity Ratio	0.81	0.79	0.78	0.77	0.77
Debt-to-Capital Ratio	0.45	0.44	0.44	0.44	0.43
Long-Term Debt-to-Capital Ratio	0.41	0.41	0.42	0.41	0.42
Financial Leverage Ratio	1.88	1.85	1.85	1.84	1.83
Debt Service Coverage Ratio	0.82	0.85	1.04	0.88	1.69
Interest Coverage Ratio	0.00	9.61	10.35	10.83	9.51
Debt to Market Cap	1.37	0.64	0.55	0.53	0.64
Interest Debt Per Share	89.48K	176.82K	176.75K	173.47K	177.38K
Net Debt to EBITDA	8.18	9.26	9.44	9.37	9.85
Profitability Margins
Gross Profit Margin	58.56%	51.41%	58.72%	59.66%	59.30%
EBIT Margin	47.29%	42.36%	42.35%	43.51%	41.43%
EBITDA Margin	71.78%	68.08%	67.04%	64.42%	69.88%
Operating Profit Margin	38.87%	43.44%	43.72%	44.54%	42.87%
Pretax Profit Margin	33.02%	37.84%	38.13%	39.40%	36.92%
Net Profit Margin	37.52%	37.84%	38.12%	39.39%	36.92%
Continuous Operations Profit Margin	37.52%	37.84%	38.12%	39.39%	36.92%
Net Income Per EBT	113.63%	99.99%	99.99%	99.99%	99.99%
EBT Per EBIT	84.93%	87.11%	87.21%	88.45%	86.13%
Return on Assets (ROA)	2.44%	2.33%	2.36%	2.52%	2.12%
Return on Equity (ROE)	4.57%	4.31%	4.36%	4.64%	3.88%
Return on Capital Employed (ROCE)	2.71%	2.83%	2.84%	3.02%	2.54%
Return on Invested Capital (ROIC)	2.55%	2.70%	2.73%	2.88%	2.48%
Return on Tangible Assets	2.58%	2.48%	2.52%	2.72%	2.30%
Earnings Yield	3.66%	3.49%	3.04%	3.18%	3.22%
Efficiency Ratios
Receivables Turnover	244.95	206.98	190.85	174.11	165.38
Payables Turnover	12.95	14.29	14.53	8.67	9.13
Inventory Turnover	0.00	0.00	1.19	1.32	1.11
Fixed Asset Turnover	1.36	0.07	0.07	0.07	0.07
Asset Turnover	0.06	0.06	0.06	0.06	0.06
Working Capital Turnover Ratio	-4.44	13.46	20.42	6.91	4.57
Cash Conversion Cycle	-26.70	-23.78	284.05	237.31	292.14
Days of Sales Outstanding	1.49	1.76	1.91	2.10	2.21
Days of Inventory Outstanding	0.00	0.00	307.26	277.32	329.89
Days of Payables Outstanding	28.19	25.54	25.12	42.11	39.96
Operating Cycle	1.49	1.76	309.17	279.41	332.10
Cash Flow Ratios
Operating Cash Flow Per Share	13.43K	16.12K	17.94K	20.12K	17.20K
Free Cash Flow Per Share	5.97K	13.40K	-15.91K	13.98K	-21.61K
CapEx Per Share	7.46K	2.72K	33.85K	6.14K	38.80K
Free Cash Flow to Operating Cash Flow	0.44	0.83	-0.89	0.69	-1.26
Dividend Paid and CapEx Coverage Ratio	1.01	1.15	0.39	1.16	0.34
Capital Expenditure Coverage Ratio	1.80	5.93	0.53	3.28	0.44
Operating Cash Flow Coverage Ratio	0.15	0.09	0.10	0.12	0.10
Operating Cash Flow to Sales Ratio	1.00	0.63	0.70	0.77	0.71
Free Cash Flow Yield	9.07%	4.85%	-4.94%	4.29%	-7.80%
Valuation Ratios
Price-to-Earnings (P/E) Ratio	27.17	28.67	32.86	31.46	31.04
Price-to-Sales (P/S) Ratio	4.87	10.85	12.53	12.39	11.46
Price-to-Book (P/B) Ratio	1.25	1.24	1.43	1.46	1.20
Price-to-Free Cash Flow (P/FCF) Ratio	10.98	20.61	-20.24	23.28	-12.82
Price-to-Operating Cash Flow Ratio	10.22	17.14	17.95	16.18	16.11
Price-to-Earnings Growth (PEG) Ratio	1.91	-16.86	-6.23	1.98	4.25
Price-to-Fair Value	1.25	1.24	1.43	1.46	1.20
Enterprise Value Multiple	14.96	25.20	28.13	28.61	26.25
Enterprise Value	665.88B	1.01T	1.12T	1.06T	947.17B
EV to EBITDA	14.99	25.20	28.13	28.61	26.25
EV to Sales	10.76	17.15	18.86	18.43	18.34
EV to Free Cash Flow	24.27	32.59	-30.47	34.63	-20.52
EV to Operating Cash Flow	10.78	27.10	27.02	24.06	25.78
Tangible Book Value Per Share	98.76K	198.68K	198.51K	193.13K	197.57K
Shareholders’ Equity Per Share	110.06K	223.35K	224.92K	222.89K	230.01K
Tax and Other Ratios
Effective Tax Rate	<0.01	<0.01	<0.01	<0.01	<0.01
Revenue Per Share	13.46K	25.46K	25.70K	26.26K	24.17K
Net Income Per Share	5.05K	9.63K	9.80K	10.35K	8.92K
Tax Burden	1.14	1.00	1.00	1.00	1.00
Interest Burden	0.70	0.89	0.90	0.91	0.89
Research & Development to Revenue	0.00	0.00	<0.01	<0.01	<0.01
SG&A to Revenue	<0.01	<0.01	0.07	0.07	0.07
Stock-Based Compensation to Revenue	0.00	0.00	0.00	0.00	0.00
Income Quality	2.70	1.67	1.83	1.94	1.93

Currency in JPY

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