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Valuence Holdings, Inc. (JP:9270)
:9270
Japanese Market

Valuence Holdings, Inc. (9270) Ratios

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Valuence Holdings, Inc. Ratios

JP:9270's free cash flow for Q4 2025 was ¥0.24. For the 2025 fiscal year, JP:9270's free cash flow was decreased by ¥ and operating cash flow was ¥<0.01. See a summary of the company’s cash flow.
Ratios
TTM
Dec 25Dec 24Dec 23Dec 22
Liquidity Ratios
Current Ratio
1.57 1.55 1.72 1.30 1.17
Quick Ratio
0.75 0.74 1.02 0.78 0.73
Cash Ratio
0.39 0.41 0.68 0.56 0.55
Solvency Ratio
0.13 0.09 -0.02 0.11 0.11
Operating Cash Flow Ratio
0.00 -0.04 0.02 0.09 -0.12
Short-Term Operating Cash Flow Coverage
0.00 -0.06 0.03 0.11 -0.14
Net Current Asset Value
¥ -2.49B¥ -3.22B¥ -2.19B¥ 386.11M¥ 1.41B
Leverage Ratios
Debt-to-Assets Ratio
0.60 0.60 0.62 0.55 0.54
Debt-to-Equity Ratio
2.44 2.41 2.40 1.73 1.59
Debt-to-Capital Ratio
0.71 0.71 0.71 0.63 0.61
Long-Term Debt-to-Capital Ratio
0.54 0.54 0.55 0.25 0.04
Financial Leverage Ratio
4.10 4.03 3.89 3.13 2.96
Debt Service Coverage Ratio
0.31 0.25 -0.04 0.18 0.14
Interest Coverage Ratio
14.82 7.71 -4.38 28.05 30.82
Debt to Market Cap
0.86 1.45 1.16 0.47 0.44
Interest Debt Per Share
1.60K 1.43K 1.28K 1.19K 961.04
Net Debt to EBITDA
3.29 4.80 -49.17 2.31 1.91
Profitability Margins
Gross Profit Margin
25.69%25.12%23.96%26.29%25.74%
EBIT Margin
3.42%1.54%-1.78%2.62%2.75%
EBITDA Margin
5.01%3.24%-0.24%3.94%3.88%
Operating Profit Margin
3.36%1.71%-0.61%2.87%2.98%
Pretax Profit Margin
3.04%1.32%-1.92%2.51%2.66%
Net Profit Margin
2.09%0.80%-2.10%1.38%1.53%
Continuous Operations Profit Margin
2.09%0.80%-2.10%1.38%1.53%
Net Income Per EBT
68.87%60.93%109.42%54.87%57.57%
EBT Per EBIT
90.58%76.98%314.47%87.66%89.12%
Return on Assets (ROA)
5.43%2.20%-6.41%3.80%4.17%
Return on Equity (ROE)
24.44%8.88%-24.93%11.89%12.34%
Return on Capital Employed (ROCE)
15.42%8.07%-3.02%16.99%21.15%
Return on Invested Capital (ROIC)
5.65%3.26%-2.06%4.81%5.18%
Return on Tangible Assets
5.72%2.34%-6.88%4.11%4.33%
Earnings Yield
7.98%5.44%-12.29%3.31%3.49%
Efficiency Ratios
Receivables Turnover
24.89 77.33 44.59 0.00 37.12
Payables Turnover
91.17 160.98 168.79 142.66 192.79
Inventory Turnover
5.41 6.09 8.68 7.34 7.43
Fixed Asset Turnover
15.11 14.49 19.29 20.00 22.27
Asset Turnover
2.59 2.74 3.06 2.75 2.73
Working Capital Turnover Ratio
11.46 11.69 13.82 22.10 22.67
Cash Conversion Cycle
78.09 62.37 48.06 47.19 57.06
Days of Sales Outstanding
14.67 4.72 8.18 0.00 9.83
Days of Inventory Outstanding
67.43 59.92 42.04 49.75 49.12
Days of Payables Outstanding
4.00 2.27 2.16 2.56 1.89
Operating Cycle
82.10 64.64 50.23 49.75 58.96
Cash Flow Ratios
Operating Cash Flow Per Share
0.00 -42.37 17.42 106.54 -131.14
Free Cash Flow Per Share
0.00 -257.93 -50.90 -61.91 -217.70
CapEx Per Share
0.00 215.56 68.34 168.45 86.56
Free Cash Flow to Operating Cash Flow
0.00 6.09 -2.92 -0.58 1.66
Dividend Paid and CapEx Coverage Ratio
0.00 -0.20 0.18 0.55 -1.17
Capital Expenditure Coverage Ratio
0.00 -0.20 0.25 0.63 -1.51
Operating Cash Flow Coverage Ratio
0.00 -0.03 0.01 0.09 -0.14
Operating Cash Flow to Sales Ratio
0.00 >-0.01 <0.01 0.02 -0.03
Free Cash Flow Yield
0.00%-26.98%-4.76%-2.52%-10.26%
Valuation Ratios
Price-to-Earnings (P/E) Ratio
12.53 18.38 -8.13 30.20 28.64
Price-to-Sales (P/S) Ratio
0.27 0.15 0.17 0.42 0.44
Price-to-Book (P/B) Ratio
2.79 1.63 2.03 3.59 3.53
Price-to-Free Cash Flow (P/FCF) Ratio
0.00 -3.71 -21.02 -39.72 -9.74
Price-to-Operating Cash Flow Ratio
0.00 -22.56 61.42 23.08 -16.17
Price-to-Earnings Growth (PEG) Ratio
0.07 -0.13 0.03 3.04 0.82
Price-to-Fair Value
2.79 1.63 2.03 3.59 3.53
Enterprise Value Multiple
8.60 9.36 -120.75 12.88 13.20
Enterprise Value
39.01B 25.73B 23.46B 38.65B 32.46B
EV to EBITDA
8.60 9.36 -120.75 12.88 13.20
EV to Sales
0.43 0.30 0.29 0.51 0.51
EV to Free Cash Flow
0.00 -7.61 -35.46 -48.39 -11.40
EV to Operating Cash Flow
0.00 -46.32 103.61 28.12 -18.92
Tangible Book Value Per Share
511.66 448.76 388.38 522.53 535.02
Shareholders’ Equity Per Share
649.07 585.42 527.60 684.80 600.16
Tax and Other Ratios
Effective Tax Rate
0.43 0.39 -0.09 0.45 0.42
Revenue Per Share
6.89K 6.47K 6.27K 5.90K 4.84K
Net Income Per Share
144.28 52.01 -131.53 81.42 74.06
Tax Burden
0.69 0.61 1.09 0.55 0.58
Interest Burden
0.89 0.86 1.08 0.96 0.96
Research & Development to Revenue
0.00 0.00 <0.01 <0.01 <0.01
SG&A to Revenue
0.00 0.00 0.22 0.20 0.20
Stock-Based Compensation to Revenue
<0.01 <0.01 0.00 <0.01 <0.01
Income Quality
0.00 -0.50 -0.14 0.72 -1.02
Currency in JPY