JP:9722's free cash flow for Q2 2025 was ¥0.24. For the 2025 fiscal year, JP:9722's free cash flow was decreased by ¥ and operating cash flow was ¥0.21. See a summary of the company’s cash flow.

Ratios	TTM	Dec 24	Dec 23	Dec 22	Dec 21
Liquidity Ratios
Current Ratio	0.78	0.70	1.13	1.85	0.40
Quick Ratio	0.77	0.68	1.12	1.83	0.39
Cash Ratio	0.51	0.45	0.88	1.61	0.15
Solvency Ratio	0.22	0.17	-0.03	0.20	-0.19
Operating Cash Flow Ratio	0.26	0.37	0.02	-0.68	-0.68
Short-Term Operating Cash Flow Coverage	0.45	0.55	0.03	-0.88	-1.00
Net Current Asset Value	¥ -40.28B	¥ -46.23B	¥ -46.28B	¥ -39.65B	¥ -85.10B
Leverage Ratios
Debt-to-Assets Ratio	0.35	0.43	0.50	0.52	0.67
Debt-to-Equity Ratio	1.05	1.54	2.20	2.03	54.77
Debt-to-Capital Ratio	0.51	0.61	0.69	0.67	0.98
Long-Term Debt-to-Capital Ratio	0.35	0.43	0.58	0.58	0.98
Financial Leverage Ratio	3.05	3.60	4.42	3.94	81.65
Debt Service Coverage Ratio	0.91	0.59	-0.08	0.91	-0.96
Interest Coverage Ratio	29.99	13.52	-6.92	-23.06	-31.37
Debt to Market Cap	0.23	0.57	1.38	1.97	3.80
Interest Debt Per Share	2.68K	3.38K	4.20K	4.92K	5.46K
Net Debt to EBITDA	0.98	2.43	-11.81	0.89	-3.45
Profitability Margins
Gross Profit Margin	22.42%	15.10%	-2.80%	-46.42%	-65.46%
EBIT Margin	17.59%	11.12%	-13.21%	62.76%	-84.49%
EBITDA Margin	22.51%	16.75%	-4.95%	77.53%	-66.50%
Operating Profit Margin	17.52%	10.28%	-9.25%	-55.65%	-77.35%
Pretax Profit Margin	16.34%	10.36%	-14.54%	60.35%	-86.96%
Net Profit Margin	12.02%	12.57%	-13.22%	44.58%	-84.18%
Continuous Operations Profit Margin	12.02%	12.57%	-13.22%	44.63%	-84.18%
Net Income Per EBT	73.54%	121.38%	90.91%	73.87%	96.81%
EBT Per EBIT	93.27%	100.74%	157.16%	-108.44%	112.43%
Return on Assets (ROA)	10.51%	8.68%	-5.79%	11.24%	-23.22%
Return on Equity (ROE)	35.10%	31.24%	-25.56%	44.23%	-1896.28%
Return on Capital Employed (ROCE)	21.83%	10.51%	-5.57%	-17.81%	-28.87%
Return on Invested Capital (ROIC)	12.93%	9.65%	-4.01%	-10.90%	-22.57%
Return on Tangible Assets	10.60%	8.73%	-5.83%	11.32%	-23.48%
Earnings Yield	7.03%	11.47%	-16.11%	42.80%	-131.41%
Efficiency Ratios
Receivables Turnover	16.79	12.53	10.56	12.48	13.15
Payables Turnover	66.26	48.41	47.00	51.46	58.40
Inventory Turnover	145.19	105.18	97.77	110.43	100.44
Fixed Asset Turnover	1.65	1.28	0.89	0.59	0.46
Asset Turnover	0.87	0.69	0.44	0.25	0.28
Working Capital Turnover Ratio	-11.70	-23.70	3.65	10.74	-2.17
Cash Conversion Cycle	18.75	25.05	30.54	25.47	25.15
Days of Sales Outstanding	21.75	29.12	34.57	29.26	27.76
Days of Inventory Outstanding	2.51	3.47	3.73	3.31	3.63
Days of Payables Outstanding	5.51	7.54	7.77	7.09	6.25
Operating Cycle	24.26	32.59	38.31	32.56	31.40
Cash Flow Ratios
Operating Cash Flow Per Share	587.61	926.91	53.82	-1.36K	-1.42K
Free Cash Flow Per Share	460.61	489.45	-530.08	-1.48K	-1.77K
CapEx Per Share	127.00	437.46	583.90	119.16	340.48
Free Cash Flow to Operating Cash Flow	0.78	0.53	-9.85	1.09	1.24
Dividend Paid and CapEx Coverage Ratio	3.38	1.84	0.09	-11.42	-3.85
Capital Expenditure Coverage Ratio	4.63	2.12	0.09	-11.42	-4.18
Operating Cash Flow Coverage Ratio	0.22	0.28	0.01	-0.28	-0.26
Operating Cash Flow to Sales Ratio	0.09	0.17	0.01	-0.57	-0.64
Free Cash Flow Yield	4.02%	8.30%	-17.69%	-59.87%	-123.88%
Valuation Ratios
Price-to-Earnings (P/E) Ratio	14.10	8.71	-6.21	2.34	-0.76
Price-to-Sales (P/S) Ratio	1.69	1.10	0.82	1.04	0.64
Price-to-Book (P/B) Ratio	4.52	2.72	1.59	1.03	14.43
Price-to-Free Cash Flow (P/FCF) Ratio	24.64	12.05	-5.65	-1.67	-0.81
Price-to-Operating Cash Flow Ratio	19.32	6.37	55.67	-1.82	-1.00
Price-to-Earnings Growth (PEG) Ratio	1.93	-0.04	0.04	-0.01	>-0.01
Price-to-Fair Value	4.52	2.72	1.59	1.03	14.43
Enterprise Value Multiple	8.51	8.97	-28.38	2.23	-4.41
Enterprise Value	154.97B	97.03B	61.50B	49.20B	78.14B
EV to EBITDA	8.57	8.97	-28.38	2.23	-4.41
EV to Sales	1.93	1.50	1.41	1.73	2.93
EV to Free Cash Flow	28.07	16.54	-9.68	-2.77	-3.70
EV to Operating Cash Flow	22.01	8.73	95.35	-3.02	-4.58
Tangible Book Value Per Share	2.45K	2.12K	1.84K	2.34K	25.29
Shareholders’ Equity Per Share	2.51K	2.17K	1.89K	2.39K	98.75
Tax and Other Ratios
Effective Tax Rate	0.26	-0.21	0.09	0.26	0.03
Revenue Per Share	6.70K	5.39K	3.65K	2.37K	2.22K
Net Income Per Share	804.98	677.01	-482.60	1.06K	-1.87K
Tax Burden	0.74	1.21	0.91	0.74	0.97
Interest Burden	0.93	0.93	1.10	0.96	1.03
Research & Development to Revenue	0.00	0.00	0.00	0.00	0.00
SG&A to Revenue	<0.01	<0.01	<0.01	<0.01	0.01
Stock-Based Compensation to Revenue	0.00	0.00	0.00	0.00	0.00
Income Quality	0.73	1.37	-0.10	-0.95	0.74

Currency in JPY

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