Value Creation Co., Ltd (9238) Ratios

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Value Creation Co., Ltd Ratios

JP:9238's free cash flow for Q4 2025 was ¥0.36. For the 2025 fiscal year, JP:9238's free cash flow was decreased by ¥ and operating cash flow was ¥0.07. See a summary of the company’s cash flow.

Ratios	TTM	Feb 26	Feb 26	Feb 25	Feb 24
Liquidity Ratios
Current Ratio	―	1.18	1.48	1.28	1.22
Quick Ratio	―	1.18	1.42	1.28	1.22
Cash Ratio	―	0.34	0.76	0.44	0.31
Solvency Ratio	―	0.03	-0.14	0.04	0.03
Operating Cash Flow Ratio	―	0.07	-0.15	0.12	0.06
Short-Term Operating Cash Flow Coverage	―	0.73	-0.39	0.95	0.44
Net Current Asset Value	¥ ―	¥ 217.74M	¥ -85.75M	¥ 386.20M	¥ 106.06M
Leverage Ratios
Debt-to-Assets Ratio	―	0.16	0.59	0.20	0.25
Debt-to-Equity Ratio	―	1.19	28.42	1.42	5.55
Debt-to-Capital Ratio	―	0.54	0.97	0.59	0.85
Long-Term Debt-to-Capital Ratio	―	0.39	0.94	0.43	0.76
Financial Leverage Ratio	―	7.40	48.24	7.13	22.34
Debt Service Coverage Ratio	―	0.29	-0.89	0.38	0.28
Interest Coverage Ratio	―	11.99	-29.25	16.09	12.14
Debt to Market Cap	―	0.30	0.67	0.25	0.30
Interest Debt Per Share	―	304.21	494.85	341.22	413.59
Net Debt to EBITDA	―	-3.20	-0.49	-2.60	-0.11
Profitability Margins
Gross Profit Margin	―	31.48%	25.78%	33.89%	31.45%
EBIT Margin	―	3.54%	-13.55%	6.02%	4.63%
EBITDA Margin	―	4.09%	-13.55%	6.39%	4.77%
Operating Profit Margin	―	3.54%	-13.55%	5.86%	4.02%
Pretax Profit Margin	―	3.84%	-8.32%	5.66%	4.29%
Net Profit Margin	―	2.52%	-8.34%	3.88%	3.05%
Continuous Operations Profit Margin	―	2.52%	-8.34%	3.88%	3.05%
Net Income Per EBT	―	65.60%	100.32%	68.58%	70.94%
EBT Per EBIT	―	108.26%	61.38%	96.51%	106.87%
Return on Assets (ROA)	―	2.01%	-13.69%	3.15%	2.61%
Return on Equity (ROE)	―	14.85%	-660.53%	22.46%	58.41%
Return on Capital Employed (ROCE)	―	12.71%	-60.65%	19.43%	18.38%
Return on Invested Capital (ROIC)	―	6.27%	-36.46%	9.62%	8.34%
Return on Tangible Assets	―	2.02%	-13.69%	3.18%	2.61%
Earnings Yield	―	3.80%	-15.68%	4.01%	3.17%
Efficiency Ratios
Receivables Turnover	―	1.26	8.42	1.32	1.20
Payables Turnover	―	0.97	15.59	1.11	1.11
Inventory Turnover	―	0.00	38.27	0.00	0.00
Fixed Asset Turnover	―	38.06	0.00	35.66	90.21
Asset Turnover	―	0.80	1.64	0.81	0.86
Working Capital Turnover Ratio	―	5.05	5.36	4.39	5.35
Cash Conversion Cycle	―	-86.68	29.50	-52.91	-22.06
Days of Sales Outstanding	―	290.49	43.37	277.03	305.32
Days of Inventory Outstanding	―	0.00	9.54	0.00	0.00
Days of Payables Outstanding	―	377.16	23.41	329.94	327.38
Operating Cycle	―	290.49	52.91	277.03	305.32
Cash Flow Ratios
Operating Cash Flow Per Share	―	100.30	-77.98	151.90	76.05
Free Cash Flow Per Share	―	59.09	-79.60	137.62	72.01
CapEx Per Share	―	41.21	1.62	14.28	4.04
Free Cash Flow to Operating Cash Flow	―	0.59	1.02	0.91	0.95
Dividend Paid and CapEx Coverage Ratio	―	2.12	-7.70	10.64	18.81
Capital Expenditure Coverage Ratio	―	2.43	-48.15	10.64	18.81
Operating Cash Flow Coverage Ratio	―	0.33	-0.16	0.45	0.19
Operating Cash Flow to Sales Ratio	―	0.07	-0.06	0.11	0.05
Free Cash Flow Yield	―	5.98%	-10.99%	10.39%	5.30%
Valuation Ratios
Price-to-Earnings (P/E) Ratio	―	26.32	-6.38	24.92	31.57
Price-to-Sales (P/S) Ratio	―	0.66	0.53	0.97	0.96
Price-to-Book (P/B) Ratio	―	3.91	42.12	5.59	18.44
Price-to-Free Cash Flow (P/FCF) Ratio	―	16.72	-9.10	9.63	18.86
Price-to-Operating Cash Flow Ratio	―	9.85	-9.28	8.72	17.86
Price-to-Earnings Growth (PEG) Ratio	―	-1.08	0.02	0.16	0.17
Price-to-Fair Value	―	3.91	42.12	5.59	18.44
Enterprise Value Multiple	―	12.99	-4.41	12.52	20.04
Enterprise Value	―	1.82B	1.87B	2.36B	2.70B
EV to EBITDA	―	12.99	-4.41	12.52	20.04
EV to Sales	―	0.53	0.60	0.80	0.96
EV to Free Cash Flow	―	13.42	-10.22	7.97	18.75
EV to Operating Cash Flow	―	7.90	-10.44	7.23	17.76
Tangible Book Value Per Share	―	243.40	17.19	224.14	73.65
Shareholders’ Equity Per Share	―	252.88	17.19	236.82	73.65
Tax and Other Ratios
Effective Tax Rate	―	0.34	>-0.01	0.31	0.29
Revenue Per Share	―	1.49K	1.36K	1.37K	1.41K
Net Income Per Share	―	37.54	-113.55	53.18	43.02
Tax Burden	―	0.66	1.00	0.69	0.71
Interest Burden	―	1.08	0.61	0.94	0.93
Research & Development to Revenue	―	0.00	0.00	0.00	0.00
SG&A to Revenue	―	0.28	0.39	0.00	0.00
Stock-Based Compensation to Revenue	―	0.00	0.00	0.00	0.00
Income Quality	―	2.67	0.69	1.96	1.25

Currency in JPY