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ISB CORP (Japan) (JP:9702)
:9702
Japanese Market

ISB CORP (Japan) (9702) Ratios

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ISB CORP (Japan) Ratios

JP:9702's free cash flow for Q2 2025 was ¥0.22. For the 2025 fiscal year, JP:9702's free cash flow was decreased by ¥ and operating cash flow was ¥0.03. See a summary of the company’s cash flow.
Ratios
TTM
Dec 25Dec 24Dec 23Dec 22
Liquidity Ratios
Current Ratio
2.77 2.77 2.81 2.76 2.68
Quick Ratio
2.59 2.59 2.65 2.64 2.54
Cash Ratio
1.49 1.49 1.55 1.56 1.46
Solvency Ratio
0.27 0.27 0.35 0.32 0.33
Operating Cash Flow Ratio
0.00 0.29 0.33 0.34 0.37
Short-Term Operating Cash Flow Coverage
0.00 14.54 15.56 16.22 16.05
Net Current Asset Value
¥ 9.86B¥ 9.86B¥ 9.78B¥ 9.50B¥ 8.26B
Leverage Ratios
Debt-to-Assets Ratio
<0.01 <0.01 <0.01 <0.01 <0.01
Debt-to-Equity Ratio
<0.01 <0.01 <0.01 0.01 0.01
Debt-to-Capital Ratio
<0.01 <0.01 <0.01 0.01 0.01
Long-Term Debt-to-Capital Ratio
0.00 0.00 0.00 0.00 0.00
Financial Leverage Ratio
1.49 1.49 1.48 1.52 1.54
Debt Service Coverage Ratio
15.16 15.03 18.00 16.28 15.84
Interest Coverage Ratio
0.00 2.31K 2.88K 3.71K 3.10K
Debt to Market Cap
<0.01 <0.01 <0.01 <0.01 <0.01
Interest Debt Per Share
10.47 10.56 10.82 10.58 10.61
Net Debt to EBITDA
-3.24 -3.24 -2.90 -3.06 -2.60
Profitability Margins
Gross Profit Margin
22.67%22.73%24.27%24.08%24.02%
EBIT Margin
6.25%6.25%8.25%7.32%8.27%
EBITDA Margin
7.47%7.47%8.99%8.84%9.96%
Operating Profit Margin
6.25%6.25%8.25%8.44%8.01%
Pretax Profit Margin
6.44%6.44%8.52%7.32%8.27%
Net Profit Margin
3.88%3.88%5.99%4.55%4.92%
Continuous Operations Profit Margin
3.88%3.88%5.99%4.55%4.92%
Net Income Per EBT
60.19%60.19%70.26%62.15%59.46%
EBT Per EBIT
102.98%102.98%103.30%86.65%103.26%
Return on Assets (ROA)
6.64%6.64%10.17%8.19%8.65%
Return on Equity (ROE)
10.30%9.88%15.05%12.46%13.33%
Return on Capital Employed (ROCE)
14.93%14.93%19.73%22.21%20.66%
Return on Invested Capital (ROIC)
8.93%8.93%13.75%13.67%12.15%
Return on Tangible Assets
6.89%6.89%10.56%8.20%8.86%
Earnings Yield
6.27%7.23%13.01%8.80%11.10%
Efficiency Ratios
Receivables Turnover
5.80 5.80 5.59 5.58 5.38
Payables Turnover
12.06 12.05 11.20 11.62 10.64
Inventory Turnover
25.29 25.27 27.87 35.43 30.22
Fixed Asset Turnover
19.25 19.25 32.85 35.29 28.83
Asset Turnover
1.71 1.71 1.70 1.80 1.76
Working Capital Turnover Ratio
3.53 3.47 3.32 3.45 3.58
Cash Conversion Cycle
47.11 47.10 45.79 44.33 45.64
Days of Sales Outstanding
62.93 62.93 65.29 65.45 67.86
Days of Inventory Outstanding
14.43 14.44 13.10 10.30 12.08
Days of Payables Outstanding
30.26 30.28 32.60 31.42 34.30
Operating Cycle
77.37 77.38 78.39 75.75 79.94
Cash Flow Ratios
Operating Cash Flow Per Share
0.00 152.34 164.54 170.57 169.26
Free Cash Flow Per Share
0.00 74.20 131.98 159.69 158.60
CapEx Per Share
0.00 78.13 32.56 10.88 10.66
Free Cash Flow to Operating Cash Flow
0.00 0.49 0.80 0.94 0.94
Dividend Paid and CapEx Coverage Ratio
0.00 1.15 2.21 3.37 4.18
Capital Expenditure Coverage Ratio
0.00 1.95 5.05 15.68 15.88
Operating Cash Flow Coverage Ratio
0.00 14.54 15.33 16.22 16.05
Operating Cash Flow to Sales Ratio
0.00 0.05 0.06 0.06 0.07
Free Cash Flow Yield
0.00%4.28%9.65%10.89%14.07%
Valuation Ratios
Price-to-Earnings (P/E) Ratio
15.94 13.83 7.69 11.37 9.01
Price-to-Sales (P/S) Ratio
0.62 0.54 0.46 0.52 0.44
Price-to-Book (P/B) Ratio
1.58 1.37 1.16 1.42 1.20
Price-to-Free Cash Flow (P/FCF) Ratio
0.00 23.35 10.36 9.19 7.11
Price-to-Operating Cash Flow Ratio
0.00 11.38 8.31 8.60 6.66
Price-to-Earnings Growth (PEG) Ratio
36.17 -0.47 0.20 3.60 0.32
Price-to-Fair Value
1.58 1.37 1.16 1.42 1.20
Enterprise Value Multiple
5.03 3.94 2.22 2.79 1.84
Enterprise Value
13.92B 10.89B 6.77B 7.98B 5.32B
EV to EBITDA
5.03 3.94 2.22 2.79 1.84
EV to Sales
0.38 0.29 0.20 0.25 0.18
EV to Free Cash Flow
0.00 12.82 4.49 4.38 2.95
EV to Operating Cash Flow
0.00 6.24 3.60 4.10 2.76
Tangible Book Value Per Share
1.20K 1.20K 1.12K 1.03K 904.03
Shareholders’ Equity Per Share
1.27K 1.27K 1.18K 1.04K 938.74
Tax and Other Ratios
Effective Tax Rate
0.40 0.40 0.30 0.38 0.41
Revenue Per Share
3.23K 3.23K 2.97K 2.84K 2.54K
Net Income Per Share
125.22 125.28 177.80 129.08 125.13
Tax Burden
0.60 0.60 0.70 0.62 0.59
Interest Burden
1.03 1.03 1.03 1.00 1.00
Research & Development to Revenue
0.00 0.00 <0.01 <0.01 <0.01
SG&A to Revenue
0.00 0.00 0.01 0.01 0.01
Stock-Based Compensation to Revenue
0.00 0.00 0.00 0.00 0.00
Income Quality
0.00 1.22 0.93 1.32 0.80
Currency in JPY