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Sumasapo, Inc. (JP:9342)
:9342
Japanese Market

Sumasapo, Inc. (9342) Ratios

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Sumasapo, Inc. Ratios

JP:9342's free cash flow for Q3 2025 was ¥0.38. For the 2025 fiscal year, JP:9342's free cash flow was decreased by ¥ and operating cash flow was ¥0.11. See a summary of the company’s cash flow.
Ratios
TTM
Dec 25Dec 24Dec 23Dec 22
Liquidity Ratios
Current Ratio
2.06 1.80 1.69 1.83 1.35
Quick Ratio
2.00 1.74 1.62 1.81 1.29
Cash Ratio
1.46 1.17 0.87 1.40 0.83
Solvency Ratio
0.73 0.66 -0.51 0.47 -0.14
Operating Cash Flow Ratio
0.00 0.83 -0.97 0.69 -0.56
Short-Term Operating Cash Flow Coverage
0.00 0.00 0.00 584.02 -3.53
Net Current Asset Value
¥ 268.66M¥ 190.68M¥ 127.12M¥ 173.49M¥ 56.48M
Leverage Ratios
Debt-to-Assets Ratio
0.00 <0.01 <0.01 <0.01 0.08
Debt-to-Equity Ratio
0.00 <0.01 <0.01 <0.01 0.17
Debt-to-Capital Ratio
0.00 <0.01 <0.01 <0.01 0.14
Long-Term Debt-to-Capital Ratio
0.00 0.00 0.00 0.00 0.00
Financial Leverage Ratio
1.45 1.56 1.60 1.65 2.08
Debt Service Coverage Ratio
240.07 314.59 -4.47K 243.79 -0.84
Interest Coverage Ratio
240.87 207.30 -5.79K 443.53 -76.31
Debt to Market Cap
0.00 0.00 0.00 <0.01 <0.01
Interest Debt Per Share
0.33 0.27 0.18 0.38 14.70
Net Debt to EBITDA
-1.48 -1.67 1.71 -2.77 3.98
Profitability Margins
Gross Profit Margin
36.58%33.00%31.04%37.24%26.78%
EBIT Margin
6.83%4.24%-7.38%3.83%-2.73%
EBITDA Margin
8.91%6.41%-5.07%5.35%-1.58%
Operating Profit Margin
6.78%4.05%-6.83%3.76%-3.46%
Pretax Profit Margin
6.78%4.22%-7.38%3.82%-2.77%
Net Profit Margin
4.60%3.97%-7.58%3.61%-2.49%
Continuous Operations Profit Margin
4.62%3.97%-7.58%3.61%-2.49%
Net Income Per EBT
67.84%93.93%102.71%94.49%89.64%
EBT Per EBIT
99.93%104.18%108.04%101.74%80.16%
Return on Assets (ROA)
15.58%15.39%-27.50%13.09%-13.15%
Return on Equity (ROE)
23.74%24.04%-44.09%21.66%-27.41%
Return on Capital Employed (ROCE)
33.22%24.33%-38.85%22.14%-36.21%
Return on Invested Capital (ROIC)
22.66%22.85%-39.87%20.89%-28.05%
Return on Tangible Assets
22.41%20.95%-37.99%16.80%-16.45%
Earnings Yield
5.49%4.34%-3.50%1.22%-0.85%
Efficiency Ratios
Receivables Turnover
40.24 44.28 42.35 33.46 39.27
Payables Turnover
27.40 27.96 23.72 31.35 30.28
Inventory Turnover
108.53 114.60 102.25 262.13 135.73
Fixed Asset Turnover
1.24K 454.31 140.13 218.57 151.55
Asset Turnover
3.39 3.88 3.63 3.62 5.29
Working Capital Turnover Ratio
9.69 16.23 12.41 16.61 20.64
Cash Conversion Cycle
-0.89 -1.63 -3.20 0.66 -0.07
Days of Sales Outstanding
9.07 8.24 8.62 10.91 9.30
Days of Inventory Outstanding
3.36 3.18 3.57 1.39 2.69
Days of Payables Outstanding
13.32 13.05 15.39 11.64 12.06
Operating Cycle
12.43 11.43 12.19 12.30 11.98
Cash Flow Ratios
Operating Cash Flow Per Share
0.00 82.84 -79.77 68.46 -49.30
Free Cash Flow Per Share
0.00 48.17 -111.27 34.26 -56.88
CapEx Per Share
0.00 34.67 31.49 34.20 7.58
Free Cash Flow to Operating Cash Flow
0.00 0.58 1.39 0.50 1.15
Dividend Paid and CapEx Coverage Ratio
0.00 2.39 -2.53 2.00 -6.50
Capital Expenditure Coverage Ratio
0.00 2.39 -2.53 2.00 -6.50
Operating Cash Flow Coverage Ratio
0.00 1.46K -461.48 226.04 -3.45
Operating Cash Flow to Sales Ratio
0.00 0.08 -0.10 0.07 -0.05
Free Cash Flow Yield
0.00%4.79%-6.21%1.25%-2.07%
Valuation Ratios
Price-to-Earnings (P/E) Ratio
18.22 23.05 -28.55 81.74 -118.02
Price-to-Sales (P/S) Ratio
0.84 0.91 2.16 2.95 2.93
Price-to-Book (P/B) Ratio
4.13 5.54 12.59 17.70 32.35
Price-to-Free Cash Flow (P/FCF) Ratio
0.00 20.86 -16.11 80.28 -48.34
Price-to-Operating Cash Flow Ratio
0.00 12.13 -22.46 40.17 -55.78
Price-to-Earnings Growth (PEG) Ratio
-0.67 -0.14 0.10 -0.33 0.87
Price-to-Fair Value
4.13 5.54 12.59 17.70 32.35
Enterprise Value Multiple
7.92 12.60 -40.98 52.47 -181.89
Enterprise Value
1.99B 2.16B 4.05B 5.73B 5.83B
EV to EBITDA
7.92 12.60 -40.98 52.47 -181.89
EV to Sales
0.71 0.81 2.08 2.80 2.87
EV to Free Cash Flow
0.00 18.43 -15.46 76.25 -47.31
EV to Operating Cash Flow
0.00 10.71 -21.57 38.15 -54.59
Tangible Book Value Per Share
237.61 106.08 79.37 98.64 49.44
Shareholders’ Equity Per Share
237.61 181.35 142.37 155.34 85.01
Tax and Other Ratios
Effective Tax Rate
0.32 0.06 -0.03 0.06 0.10
Revenue Per Share
1.17K 1.10K 828.13 931.18 937.22
Net Income Per Share
53.84 43.60 -62.77 33.64 -23.30
Tax Burden
0.68 0.94 1.03 0.94 0.90
Interest Burden
0.99 1.00 1.00 1.00 1.02
Research & Development to Revenue
0.00 0.00 0.00 0.00 0.00
SG&A to Revenue
0.00 0.04 0.04 0.04 0.00
Stock-Based Compensation to Revenue
0.00 0.00 0.00 0.00 0.00
Income Quality
0.00 1.78 1.31 1.92 1.90
Currency in JPY