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Step Co., Ltd. (JP:9795)
:9795
Japanese Market
9795
Step Co., Ltd.
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Step Co., Ltd. (9795) Ratios

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Step Co., Ltd. Ratios

JP:9795's free cash flow for Q4 2025 was ¥0.28. For the 2025 fiscal year, JP:9795's free cash flow was decreased by ¥ and operating cash flow was ¥0.23. See a summary of the company’s cash flow.
Ratios
TTM
Sep 25Sep 24Sep 23Sep 22
Liquidity Ratios
Current Ratio
 4.07 3.62 4.32 5.04 4.76
Quick Ratio
 4.03 3.61 4.30 5.03 4.75
Cash Ratio
 3.62 3.31 4.07 4.70 4.45
Solvency Ratio
 1.09 0.96 0.96 1.06 1.08
Operating Cash Flow Ratio
 1.62 1.43 1.42 1.42 1.50
Short-Term Operating Cash Flow Coverage
 50.81 47.76 24.80 27.22 26.26
Net Current Asset Value
¥ 5.66B¥ 5.31B¥ 7.17B¥ 7.46B¥ 6.95B
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 0.02
Debt-to-Capital Ratio
 <0.01 <0.01 0.01 0.01 0.02
Long-Term Debt-to-Capital Ratio
 <0.01 <0.01 <0.01 <0.01 <0.01
Financial Leverage Ratio
 1.10 1.12 1.12 1.10 1.11
Debt Service Coverage Ratio
 44.91 42.72 21.42 27.20 25.52
Interest Coverage Ratio
 6.23K 4.66K 9.22K 5.76K 4.09K
Debt to Market Cap
 <0.01 <0.01 <0.01 <0.01 0.01
Interest Debt Per Share
 6.66 9.06 18.35 18.93 24.83
Net Debt to EBITDA
 -1.78 -1.82 -2.36 -2.46 -2.09
Profitability Margins
Gross Profit Margin
29.73%29.58%28.90%27.69%32.49%
EBIT Margin
23.73%23.85%23.26%22.59%27.32%
EBITDA Margin
26.22%26.74%26.36%25.75%30.49%
Operating Profit Margin
23.73%23.85%23.26%22.10%26.78%
Pretax Profit Margin
24.46%24.40%23.56%22.58%27.31%
Net Profit Margin
17.04%16.97%16.61%16.65%18.77%
Continuous Operations Profit Margin
17.04%16.97%16.61%16.65%18.77%
Net Income Per EBT
69.69%69.57%70.52%73.75%68.74%
EBT Per EBIT
103.04%102.27%101.31%102.16%101.98%
Return on Assets (ROA)
8.93%8.76%8.56%8.40%9.30%
Return on Equity (ROE)
10.00%9.81%9.56%9.27%10.34%
Return on Capital Employed (ROCE)
13.35%13.34%13.03%11.99%14.32%
Return on Invested Capital (ROIC)
9.28%9.25%9.14%8.80%9.79%
Return on Tangible Assets
8.97%8.80%8.59%8.42%9.31%
Earnings Yield
7.93%6.81%8.05%8.40%8.73%
Efficiency Ratios
Receivables Turnover
 67.31 166.73 159.01 174.64 198.97
Payables Turnover
 0.00 0.00 0.00 0.00 0.00
Inventory Turnover
 122.13 296.34 292.47 276.53 261.14
Fixed Asset Turnover
 1.01 0.99 0.94 0.89 0.81
Asset Turnover
 0.52 0.52 0.51 0.50 0.50
Working Capital Turnover Ratio
 2.46 2.25 1.88 1.82 2.07
Cash Conversion Cycle
 8.41 3.42 3.54 3.41 3.23
Days of Sales Outstanding
 5.42 2.19 2.30 2.09 1.83
Days of Inventory Outstanding
 2.99 1.23 1.25 1.32 1.40
Days of Payables Outstanding
 0.00 0.00 0.00 0.00 0.00
Operating Cycle
 8.41 3.42 3.54 3.41 3.23
Cash Flow Ratios
Operating Cash Flow Per Share
 218.40 214.26 209.83 172.66 185.41
Free Cash Flow Per Share
 200.69 196.89 194.44 144.05 163.95
CapEx Per Share
 17.70 17.37 15.40 28.61 21.46
Free Cash Flow to Operating Cash Flow
 0.92 0.92 0.93 0.83 0.88
Dividend Paid and CapEx Coverage Ratio
 2.19 2.19 2.08 2.28 2.67
Capital Expenditure Coverage Ratio
 12.34 12.34 13.63 6.03 8.64
Operating Cash Flow Coverage Ratio
 33.00 23.78 11.45 9.14 7.48
Operating Cash Flow to Sales Ratio
 0.21 0.21 0.22 0.20 0.22
Free Cash Flow Yield
9.01%7.87%10.06%8.31%9.22%
Valuation Ratios
Price-to-Earnings (P/E) Ratio
 12.61 14.69 12.42 11.90 11.45
Price-to-Sales (P/S) Ratio
 2.15 2.49 2.06 1.98 2.15
Price-to-Book (P/B) Ratio
 1.24 1.44 1.19 1.10 1.18
Price-to-Free Cash Flow (P/FCF) Ratio
 11.10 12.71 9.94 12.04 10.84
Price-to-Operating Cash Flow Ratio
 10.19 11.68 9.21 10.04 9.59
Price-to-Earnings Growth (PEG) Ratio
 1.87 1.55 1.83 -1.93 3.08
Price-to-Fair Value
 1.24 1.44 1.19 1.10 1.18
Enterprise Value Multiple
 6.42 7.51 5.47 5.24 4.96
Enterprise Value
 27.02B 31.82B 21.79B 19.47B 20.67B
EV to EBITDA
 6.42 7.51 5.47 5.24 4.96
EV to Sales
 1.68 2.01 1.44 1.35 1.51
EV to Free Cash Flow
 8.69 10.24 6.95 8.19 7.64
EV to Operating Cash Flow
 7.99 9.41 6.44 6.83 6.75
Tangible Book Value Per Share
 1.78K 1.73K 1.62K 1.57K 1.50K
Shareholders’ Equity Per Share
 1.79K 1.74K 1.63K 1.57K 1.50K
Tax and Other Ratios
Effective Tax Rate
 0.30 0.30 0.29 0.26 0.31
Revenue Per Share
 1.04K 1.00K 936.48 874.87 827.12
Net Income Per Share
 176.54 170.35 155.59 145.71 155.27
Tax Burden
 0.70 0.70 0.71 0.74 0.69
Interest Burden
 1.03 1.02 1.01 1.00 1.00
Research & Development to Revenue
 0.00 0.00 0.00 0.00 0.00
SG&A to Revenue
 0.06 0.01 0.05 <0.01 <0.01
Stock-Based Compensation to Revenue
 0.00 0.00 0.00 <0.01 <0.01
Income Quality
 1.26 1.26 1.35 0.87 0.82
Currency in JPY