JP:9720's free cash flow for Q2 2025 was ¥0.75. For the 2025 fiscal year, JP:9720's free cash flow was decreased by ¥ and operating cash flow was ¥0.10. See a summary of the company’s cash flow.

Ratios	TTM	Dec 24	Dec 23	Dec 22	Dec 21
Liquidity Ratios
Current Ratio	1.49	1.34	1.23	1.64	0.31
Quick Ratio	1.44	1.29	1.19	1.59	0.28
Cash Ratio	1.19	1.08	1.01	1.43	0.17
Solvency Ratio	0.13	0.15	-0.01	0.33	-0.13
Operating Cash Flow Ratio	0.16	0.27	<0.01	-0.02	-0.23
Short-Term Operating Cash Flow Coverage	0.32	0.56	<0.01	-0.03	-0.30
Net Current Asset Value	¥ -1.59B	¥ -1.70B	¥ -2.18B	¥ -1.76B	¥ -5.01B
Leverage Ratios
Debt-to-Assets Ratio	0.30	0.29	0.33	0.35	0.45
Debt-to-Equity Ratio	0.67	0.72	0.91	0.88	1.90
Debt-to-Capital Ratio	0.40	0.42	0.48	0.47	0.65
Long-Term Debt-to-Capital Ratio	0.28	0.28	0.34	0.35	0.36
Financial Leverage Ratio	2.23	2.45	2.71	2.53	4.21
Debt Service Coverage Ratio	0.56	0.63	-0.04	1.50	-0.31
Interest Coverage Ratio	10.47	8.98	-16.67	-26.64	-50.96
Debt to Market Cap	0.34	0.42	0.54	0.62	0.85
Interest Debt Per Share	2.25K	2.01K	2.21K	2.40K	3.02K
Net Debt to EBITDA	0.13	-0.15	-9.46	0.07	-3.81
Profitability Margins
Gross Profit Margin	72.38%	70.07%	73.59%	68.43%	69.70%
EBIT Margin	5.55%	5.35%	-7.56%	28.03%	-35.14%
EBITDA Margin	10.45%	10.74%	-0.94%	37.29%	-25.74%
Operating Profit Margin	5.60%	5.28%	-9.00%	-23.22%	-28.92%
Pretax Profit Margin	4.89%	4.76%	-8.10%	27.16%	-35.71%
Net Profit Margin	4.66%	7.32%	-8.16%	41.31%	-35.79%
Continuous Operations Profit Margin	4.61%	7.32%	-8.16%	41.31%	-35.79%
Net Income Per EBT	95.26%	153.79%	100.71%	152.08%	100.22%
EBT Per EBIT	87.42%	90.17%	89.98%	-116.95%	123.48%
Return on Assets (ROA)	3.34%	4.95%	-4.51%	16.35%	-13.91%
Return on Equity (ROE)	7.97%	12.09%	-12.24%	41.30%	-58.56%
Return on Capital Employed (ROCE)	5.33%	4.96%	-6.95%	-12.02%	-19.07%
Return on Invested Capital (ROIC)	4.30%	6.40%	-5.84%	-15.58%	-12.43%
Return on Tangible Assets	3.37%	4.98%	-4.55%	16.47%	-14.01%
Earnings Yield	3.75%	7.12%	-7.32%	29.16%	-26.34%
Efficiency Ratios
Receivables Turnover	12.61	12.91	12.41	12.88	9.74
Payables Turnover	5.23	4.65	3.56	3.48	3.25
Inventory Turnover	14.55	14.13	10.76	10.47	9.63
Fixed Asset Turnover	1.24	1.19	0.91	0.69	0.46
Asset Turnover	0.72	0.68	0.55	0.40	0.39
Working Capital Turnover Ratio	6.21	8.41	4.96	-6.22	-2.41
Cash Conversion Cycle	-15.72	-24.33	-39.08	-41.70	-37.08
Days of Sales Outstanding	28.94	28.26	29.41	28.35	37.47
Days of Inventory Outstanding	25.08	25.83	33.92	34.86	37.92
Days of Payables Outstanding	69.75	78.43	102.41	104.91	112.47
Operating Cycle	54.02	54.10	63.33	63.21	75.39
Cash Flow Ratios
Operating Cash Flow Per Share	297.53	515.89	2.34	-29.83	-644.17
Free Cash Flow Per Share	144.49	377.02	-246.86	-56.71	-713.45
CapEx Per Share	153.04	138.86	249.20	26.87	69.28
Free Cash Flow to Operating Cash Flow	0.49	0.73	-105.30	1.90	1.11
Dividend Paid and CapEx Coverage Ratio	1.67	3.15	<0.01	-1.11	-9.30
Capital Expenditure Coverage Ratio	1.94	3.72	<0.01	-1.11	-9.30
Operating Cash Flow Coverage Ratio	0.13	0.26	<0.01	-0.01	-0.21
Operating Cash Flow to Sales Ratio	0.06	0.11	<0.01	-0.01	-0.25
Free Cash Flow Yield	2.21%	8.06%	-6.11%	-1.48%	-20.21%
Valuation Ratios
Price-to-Earnings (P/E) Ratio	26.64	14.05	-13.66	3.43	-3.80
Price-to-Sales (P/S) Ratio	1.24	1.03	1.11	1.42	1.36
Price-to-Book (P/B) Ratio	1.99	1.70	1.67	1.42	2.22
Price-to-Free Cash Flow (P/FCF) Ratio	45.19	12.41	-16.37	-67.63	-4.95
Price-to-Operating Cash Flow Ratio	21.95	9.07	1.72K	-128.54	-5.48
Price-to-Earnings Growth (PEG) Ratio	-1.44	-0.07	0.11	-0.02	>-0.01
Price-to-Fair Value	1.99	1.70	1.67	1.42	2.22
Enterprise Value Multiple	12.01	9.43	-128.42	3.87	-9.09
Enterprise Value	7.80B	5.44B	5.15B	4.61B	7.16B
EV to EBITDA	12.01	9.43	-128.42	3.87	-9.09
EV to Sales	1.26	1.01	1.20	1.44	2.34
EV to Free Cash Flow	45.70	12.22	-17.67	-68.89	-8.52
EV to Operating Cash Flow	22.19	8.93	1.86K	-130.94	-9.44
Tangible Book Value Per Share	3.23K	2.71K	2.36K	2.66K	1.54K
Shareholders’ Equity Per Share	3.28K	2.75K	2.42K	2.71K	1.59K
Tax and Other Ratios
Effective Tax Rate	0.06	-0.54	>-0.01	-0.52	>-0.01
Revenue Per Share	5.26K	4.55K	3.63K	2.71K	2.60K
Net Income Per Share	245.16	333.07	-295.66	1.12K	-929.78
Tax Burden	0.95	1.54	1.01	1.52	1.00
Interest Burden	0.88	0.89	1.07	0.97	1.02
Research & Development to Revenue	0.00	0.00	0.00	0.00	0.00
SG&A to Revenue	0.03	0.55	0.67	0.73	0.80
Stock-Based Compensation to Revenue	0.00	0.00	0.00	0.00	0.00
Income Quality	1.22	2.38	>-0.01	-0.04	0.69

Currency in JPY

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