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AViC Co. Ltd. (JP:9554)
:9554
Japanese Market

AViC Co. Ltd. (9554) Ratios

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AViC Co. Ltd. Ratios

JP:9554's free cash flow for Q3 2025 was ¥0.59. For the 2025 fiscal year, JP:9554's free cash flow was decreased by ¥ and operating cash flow was ¥0.24. See a summary of the company’s cash flow.
Ratios
TTM
Dec 25Dec 24Dec 23Dec 22
Liquidity Ratios
Current Ratio
2.71- 2.72 2.42 1.88
Quick Ratio
2.71- 2.72 2.42 1.79
Cash Ratio
1.76- 1.67 1.29 1.00
Solvency Ratio
0.35- 0.39 0.34 0.31
Operating Cash Flow Ratio
0.00- 0.43 >-0.01 0.45
Short-Term Operating Cash Flow Coverage
0.00- 1.97 -0.06 13.15
Net Current Asset Value
¥ 1.32B-¥ 1.09B¥ 721.84M¥ 623.33M
Leverage Ratios
Debt-to-Assets Ratio
0.18- 0.13 0.12 0.03
Debt-to-Equity Ratio
0.31- 0.21 0.20 0.06
Debt-to-Capital Ratio
0.24- 0.17 0.16 0.05
Long-Term Debt-to-Capital Ratio
0.17- 0.10 0.10 0.02
Financial Leverage Ratio
1.71- 1.59 1.70 2.04
Debt Service Coverage Ratio
2.19- 2.20 2.63 9.20
Interest Coverage Ratio
200.75- 308.57 339.61 529.93
Debt to Market Cap
0.05- 0.05 0.04 <0.01
Interest Debt Per Share
106.19- 54.16 33.57 7.43
Net Debt to EBITDA
-1.63- -1.85 -1.82 -2.19
Profitability Margins
Gross Profit Margin
61.80%-58.70%53.65%53.05%
EBIT Margin
28.34%-22.91%19.86%24.62%
EBITDA Margin
30.97%-25.48%20.62%25.06%
Operating Profit Margin
27.92%-23.08%21.38%25.39%
Pretax Profit Margin
28.27%-22.83%19.80%24.57%
Net Profit Margin
19.67%-16.03%14.73%18.16%
Continuous Operations Profit Margin
19.57%-15.95%14.73%18.16%
Net Income Per EBT
69.58%-70.18%74.41%73.90%
EBT Per EBIT
101.26%-98.94%92.61%96.77%
Return on Assets (ROA)
12.43%-12.44%13.16%15.54%
Return on Equity (ROE)
25.01%-19.82%22.40%31.73%
Return on Capital Employed (ROCE)
24.66%-25.49%29.36%43.38%
Return on Invested Capital (ROIC)
15.68%-16.30%20.22%31.01%
Return on Tangible Assets
14.99%-14.01%13.53%15.64%
Earnings Yield
3.57%-4.88%4.94%3.07%
Efficiency Ratios
Receivables Turnover
3.03- 2.87 2.62 2.20
Payables Turnover
2.41- 3.12 2.83 1.32
Inventory Turnover
0.00- 0.00 0.00 8.61
Fixed Asset Turnover
44.30- 34.24 297.72 17.69
Asset Turnover
0.63- 0.78 0.89 0.86
Working Capital Turnover Ratio
1.40- 1.84 2.03 2.58
Cash Conversion Cycle
-30.84- 10.37 10.15 -68.18
Days of Sales Outstanding
120.40- 127.39 139.14 165.56
Days of Inventory Outstanding
0.00- 0.00 0.00 42.39
Days of Payables Outstanding
151.23- 117.02 128.99 276.12
Operating Cycle
120.40- 127.39 139.14 207.94
Cash Flow Ratios
Operating Cash Flow Per Share
0.00- 52.16 -0.96 58.08
Free Cash Flow Per Share
0.00- 41.55 -2.13 55.94
CapEx Per Share
0.00- 10.62 1.17 2.14
Free Cash Flow to Operating Cash Flow
0.00- 0.80 2.22 0.96
Dividend Paid and CapEx Coverage Ratio
0.00- 4.91 -0.82 27.16
Capital Expenditure Coverage Ratio
0.00- 4.91 -0.82 27.16
Operating Cash Flow Coverage Ratio
0.00- 0.97 -0.03 7.93
Operating Cash Flow to Sales Ratio
0.00- 0.17 >-0.01 0.26
Free Cash Flow Yield
0.00%-4.01%-0.28%4.24%
Valuation Ratios
Price-to-Earnings (P/E) Ratio
27.99- 20.47 20.23 32.53
Price-to-Sales (P/S) Ratio
5.62- 3.28 2.98 5.91
Price-to-Book (P/B) Ratio
5.93- 4.06 4.53 10.32
Price-to-Free Cash Flow (P/FCF) Ratio
0.00- 24.91 -361.90 23.58
Price-to-Operating Cash Flow Ratio
0.00- 19.84 -801.70 22.71
Price-to-Earnings Growth (PEG) Ratio
2.68- 0.63 -3.43 0.18
Price-to-Fair Value
5.93- 4.06 4.53 10.32
Enterprise Value Multiple
16.50- 11.03 12.64 21.39
Enterprise Value
11.66B- 5.44B 3.88B 6.68B
EV to EBITDA
16.50- 11.03 12.64 21.39
EV to Sales
5.11- 2.81 2.61 5.36
EV to Free Cash Flow
0.00- 21.34 -316.39 21.39
EV to Operating Cash Flow
0.00- 17.00 -700.88 20.60
Tangible Book Value Per Share
246.23- 210.37 162.50 126.16
Shareholders’ Equity Per Share
341.29- 255.12 170.31 127.78
Tax and Other Ratios
Effective Tax Rate
0.31- 0.30 0.26 0.26
Revenue Per Share
367.81- 315.49 259.03 223.26
Net Income Per Share
72.35- 50.56 38.15 40.54
Tax Burden
0.70- 0.70 0.74 0.74
Interest Burden
1.00- 1.00 1.00 1.00
Research & Development to Revenue
0.00- 0.00 0.00 0.00
SG&A to Revenue
0.04- 0.05 0.04 0.04
Stock-Based Compensation to Revenue
0.00- 0.00 0.00 0.00
Income Quality
0.00- 0.72 -0.03 1.06
Currency in JPY