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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
Mar 25Mar 24Mar 23Mar 22
Liquidity Ratios
Current Ratio
2.08 2.04 2.14 2.17 2.00
Quick Ratio
1.27 1.39 1.42 1.59 1.49
Cash Ratio
0.58 0.74 0.72 0.96 0.98
Solvency Ratio
0.17 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
¥ 8.41B¥ 7.94B¥ 9.11B¥ 9.34B¥ 7.50B
Leverage Ratios
Debt-to-Assets Ratio
0.18 0.19 0.19 0.19 0.22
Debt-to-Equity Ratio
0.31 0.32 0.32 0.31 0.40
Debt-to-Capital Ratio
0.24 0.24 0.24 0.24 0.29
Long-Term Debt-to-Capital Ratio
0.12 0.10 0.08 0.09 0.11
Financial Leverage Ratio
1.75 1.71 1.66 1.67 1.80
Debt Service Coverage Ratio
0.72 0.77 0.59 0.81 0.64
Interest Coverage Ratio
25.26 45.58 53.44 63.37 43.81
Debt to Market Cap
0.31 0.26 0.28 0.29 0.35
Interest Debt Per Share
169.86 169.83 167.13 162.12 396.42
Net Debt to EBITDA
<0.01 -0.32 -0.25 -0.86 -0.86
Profitability Margins
Gross Profit Margin
48.40%45.58%49.47%48.61%49.07%
EBIT Margin
3.51%5.03%4.45%5.67%5.10%
EBITDA Margin
6.39%7.10%6.52%7.75%7.31%
Operating Profit Margin
3.51%5.03%4.22%5.66%5.03%
Pretax Profit Margin
3.08%4.02%4.37%5.61%4.98%
Net Profit Margin
1.93%2.28%2.64%3.51%3.11%
Continuous Operations Profit Margin
1.93%2.28%2.64%3.51%3.14%
Net Income Per EBT
62.89%56.83%60.36%62.48%62.43%
EBT Per EBIT
87.73%79.85%103.52%99.13%99.13%
Return on Assets (ROA)
2.86%3.57%3.82%5.17%4.30%
Return on Equity (ROE)
5.04%6.10%6.32%8.63%7.74%
Return on Capital Employed (ROCE)
7.51%11.32%8.71%11.85%10.17%
Return on Invested Capital (ROIC)
4.10%5.55%4.47%6.42%5.44%
Return on Tangible Assets
2.97%3.72%3.95%5.37%4.51%
Earnings Yield
4.95%5.36%6.23%9.32%7.99%
Efficiency Ratios
Receivables Turnover
10.56 11.26 9.63 10.83 12.38
Payables Turnover
15.04 18.41 14.14 14.21 13.05
Inventory Turnover
3.04 4.32 3.39 4.41 4.39
Fixed Asset Turnover
6.77 6.87 6.94 6.94 6.30
Asset Turnover
1.48 1.57 1.45 1.47 1.38
Working Capital Turnover Ratio
4.48 4.80 4.16 4.40 4.38
Cash Conversion Cycle
130.51 97.10 119.60 90.82 84.63
Days of Sales Outstanding
34.57 32.41 37.89 33.70 29.47
Days of Inventory Outstanding
120.21 84.52 107.52 82.81 83.12
Days of Payables Outstanding
24.26 19.83 25.81 25.69 27.96
Operating Cycle
154.77 116.93 145.41 116.51 112.60
Cash Flow Ratios
Operating Cash Flow Per Share
0.00 96.83 -0.23 38.04 126.87
Free Cash Flow Per Share
0.00 88.64 -6.87 31.05 97.81
CapEx Per Share
0.00 8.18 6.64 6.99 29.05
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%10.27%
Valuation Ratios
Price-to-Earnings (P/E) Ratio
20.18 18.67 16.05 10.73 12.51
Price-to-Sales (P/S) Ratio
0.39 0.43 0.42 0.38 0.39
Price-to-Book (P/B) Ratio
1.01 1.14 1.01 0.93 0.97
Price-to-Free Cash Flow (P/FCF) Ratio
0.00 6.70 -77.61 15.39 9.73
Price-to-Operating Cash Flow Ratio
0.00 6.13 -2.31K 12.56 7.50
Price-to-Earnings Growth (PEG) Ratio
-0.77 -4.49 -0.63 0.63 -1.76
Price-to-Fair Value
1.01 1.14 1.01 0.93 0.97
Enterprise Value Multiple
6.12 5.68 6.25 4.00 4.46
Enterprise Value
22.53B 24.11B 22.18B 17.68B 17.91B
EV to EBITDA
6.12 5.68 6.25 4.00 4.46
EV to Sales
0.39 0.40 0.41 0.31 0.33
EV to Free Cash Flow
0.00 6.34 -74.68 12.67 8.16
EV to Operating Cash Flow
0.00 5.81 -2.22K 10.34 6.29
Tangible Book Value Per Share
499.11 486.74 496.03 483.65 902.23
Shareholders’ Equity Per Share
533.63 521.98 525.24 516.53 983.15
Tax and Other Ratios
Effective Tax Rate
0.37 0.43 0.40 0.38 0.37
Revenue Per Share
1.38K 1.39K 1.26K 1.27K 2.45K
Net Income Per Share
26.66 31.82 33.20 44.57 76.11
Tax Burden
0.63 0.57 0.60 0.62 0.62
Interest Burden
0.88 0.80 0.98 0.99 0.98
Research & Development to Revenue
0.00 <0.01 <0.01 <0.01 <0.01
SG&A to Revenue
<0.01 0.32 0.34 0.33 0.34
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