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NAC Co., Ltd. (JP:9788)
:9788
Japanese Market

NAC Co., Ltd. (9788) Ratios

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NAC Co., Ltd. Ratios

JP:9788's free cash flow for Q1 2025 was ¥0.50. For the 2025 fiscal year, JP:9788's free cash flow was decreased by ¥ and operating cash flow was ¥<0.01. See a summary of the company’s cash flow.
Ratios
TTM
Dec 24Dec 23Dec 22Dec 21
Liquidity Ratios
Current Ratio
2.06 2.04 2.14 2.17 2.00
Quick Ratio
1.33 1.39 1.42 1.59 1.49
Cash Ratio
0.69 0.74 0.72 0.96 0.98
Solvency Ratio
0.16 0.16 0.17 0.21 0.17
Operating Cash Flow Ratio
0.00 0.36 >-0.01 0.15 0.23
Short-Term Operating Cash Flow Coverage
0.00 1.02 >-0.01 0.43 0.62
Net Current Asset Value
¥ 7.87B¥ 7.94B¥ 9.11B¥ 9.34B¥ 7.50B
Leverage Ratios
Debt-to-Assets Ratio
0.19 0.19 0.19 0.19 0.22
Debt-to-Equity Ratio
0.33 0.32 0.32 0.31 0.40
Debt-to-Capital Ratio
0.25 0.24 0.24 0.24 0.29
Long-Term Debt-to-Capital Ratio
0.13 0.10 0.08 0.09 0.11
Financial Leverage Ratio
1.76 1.71 1.66 1.67 1.80
Debt Service Coverage Ratio
1.09 0.64 0.59 0.81 0.64
Interest Coverage Ratio
56.35 45.58 53.44 63.37 43.81
Debt to Market Cap
0.33 0.26 0.28 0.29 0.17
Interest Debt Per Share
178.22 169.75 167.13 162.12 198.31
Net Debt to EBITDA
-0.15 -0.37 -0.25 -0.86 -0.86
Profitability Margins
Gross Profit Margin
47.28%45.58%49.47%48.61%49.07%
EBIT Margin
7.30%4.13%4.45%5.67%5.10%
EBITDA Margin
9.27%6.20%6.52%7.75%7.31%
Operating Profit Margin
7.03%5.03%4.22%5.66%5.03%
Pretax Profit Margin
4.07%4.02%4.37%5.61%4.98%
Net Profit Margin
2.59%2.28%2.64%3.51%3.11%
Continuous Operations Profit Margin
2.59%2.28%2.64%3.51%3.14%
Net Income Per EBT
63.65%56.83%60.36%62.48%62.43%
EBT Per EBIT
57.99%79.85%103.52%99.13%99.13%
Return on Assets (ROA)
3.95%3.57%3.82%5.17%4.30%
Return on Equity (ROE)
6.91%6.10%6.32%8.63%7.74%
Return on Capital Employed (ROCE)
15.47%11.32%8.71%11.85%10.17%
Return on Invested Capital (ROIC)
8.53%5.55%4.47%6.42%5.44%
Return on Tangible Assets
4.10%3.72%3.95%5.37%4.51%
Earnings Yield
6.80%5.35%6.23%9.32%4.00%
Efficiency Ratios
Receivables Turnover
11.73 11.26 9.63 10.83 12.38
Payables Turnover
16.79 18.41 14.14 14.21 13.05
Inventory Turnover
3.55 4.32 3.39 4.41 4.39
Fixed Asset Turnover
6.92 6.87 6.94 6.94 6.30
Asset Turnover
1.52 1.57 1.45 1.47 1.38
Working Capital Turnover Ratio
4.94 4.80 4.16 4.40 4.38
Cash Conversion Cycle
112.29 97.10 119.60 90.82 84.63
Days of Sales Outstanding
31.12 32.41 37.89 33.70 29.47
Days of Inventory Outstanding
102.91 84.52 107.52 82.81 83.12
Days of Payables Outstanding
21.74 19.83 25.81 25.69 27.96
Operating Cycle
134.03 116.93 145.41 116.51 112.60
Cash Flow Ratios
Operating Cash Flow Per Share
0.00 96.78 -0.23 38.04 63.47
Free Cash Flow Per Share
0.00 88.60 -6.87 31.05 48.93
CapEx Per Share
0.00 8.18 6.64 6.99 14.53
Free Cash Flow to Operating Cash Flow
0.00 0.92 29.70 0.82 0.77
Dividend Paid and CapEx Coverage Ratio
0.00 3.30 >-0.01 1.43 1.73
Capital Expenditure Coverage Ratio
0.00 11.83 -0.03 5.44 4.37
Operating Cash Flow Coverage Ratio
0.00 0.58 >-0.01 0.24 0.32
Operating Cash Flow to Sales Ratio
0.00 0.07 >-0.01 0.03 0.05
Free Cash Flow Yield
0.00%14.92%-1.29%6.50%5.14%
Valuation Ratios
Price-to-Earnings (P/E) Ratio
14.71 18.68 16.05 10.73 25.00
Price-to-Sales (P/S) Ratio
0.38 0.43 0.42 0.38 0.78
Price-to-Book (P/B) Ratio
1.02 1.14 1.01 0.93 1.94
Price-to-Free Cash Flow (P/FCF) Ratio
0.00 6.70 -77.61 15.39 19.46
Price-to-Operating Cash Flow Ratio
0.00 6.14 -2.31K 12.56 15.00
Price-to-Earnings Growth (PEG) Ratio
66.08 -4.43 -0.63 0.63 -3.51
Price-to-Fair Value
1.02 1.14 1.01 0.93 1.94
Enterprise Value Multiple
3.97 6.51 6.25 4.00 9.77
Enterprise Value
21.83B 24.13B 22.18B 17.68B 39.25B
EV to EBITDA
3.97 6.51 6.25 4.00 9.77
EV to Sales
0.37 0.40 0.41 0.31 0.71
EV to Free Cash Flow
0.00 6.34 -74.68 12.67 17.88
EV to Operating Cash Flow
0.00 5.81 -2.22K 10.34 13.79
Tangible Book Value Per Share
495.85 486.52 496.03 483.65 451.35
Shareholders’ Equity Per Share
528.90 521.75 525.24 516.53 491.84
Tax and Other Ratios
Effective Tax Rate
0.36 0.43 0.40 0.38 0.37
Revenue Per Share
1.42K 1.39K 1.26K 1.27K 1.22K
Net Income Per Share
36.84 31.80 33.20 44.57 38.08
Tax Burden
0.64 0.57 0.60 0.62 0.62
Interest Burden
0.56 0.97 0.98 0.99 0.98
Research & Development to Revenue
<0.01 0.00 <0.01 <0.01 <0.01
SG&A to Revenue
<0.01 0.32 0.34 0.00 0.00
Stock-Based Compensation to Revenue
0.00 0.00 0.00 0.00 0.00
Income Quality
0.00 3.04 >-0.01 0.53 1.04
Currency in JPY