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Kozosushi Co., Ltd. (JP:9973)
:9973
Japanese Market
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Kozosushi Co., Ltd. (9973) Ratios

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Kozosushi Co., Ltd. Ratios

JP:9973's free cash flow for Q4 2024 was ¥0.39. For the 2024 fiscal year, JP:9973's free cash flow was decreased by ¥ and operating cash flow was ¥-0.02. See a summary of the company’s cash flow.
Ratios
TTM
Dec 24Dec 23Dec 22Dec 21
Liquidity Ratios
Current Ratio
0.78 0.95 0.78 1.10 0.85
Quick Ratio
0.62 0.78 0.67 0.97 0.76
Cash Ratio
0.16 0.28 0.27 0.40 0.14
Solvency Ratio
-0.12 -0.05 -0.28 -0.09 0.05
Operating Cash Flow Ratio
0.00 0.06 -0.38 0.04 -0.07
Short-Term Operating Cash Flow Coverage
0.00 0.89 -5.88 0.41 -1.28
Net Current Asset Value
¥ -2.45B¥ -1.94B¥ -1.52B¥ -2.24B¥ -602.29M
Leverage Ratios
Debt-to-Assets Ratio
0.21 0.23 0.20 0.36 0.13
Debt-to-Equity Ratio
43.33 4.78 1.50 3.26 0.72
Debt-to-Capital Ratio
0.98 0.83 0.60 0.77 0.42
Long-Term Debt-to-Capital Ratio
0.97 0.78 0.52 0.59 0.36
Financial Leverage Ratio
206.62 21.09 7.59 9.06 5.51
Debt Service Coverage Ratio
-1.05 -0.93 -5.67 -1.33 1.35
Interest Coverage Ratio
-14.49 0.00 -21.55 -1.08 12.38
Debt to Market Cap
0.08 0.31 0.17 0.27 0.04
Interest Debt Per Share
4.51 6.27 3.81 15.77 2.08
Net Debt to EBITDA
-2.07 -1.92 -0.30 -2.64 1.24
Profitability Margins
Gross Profit Margin
38.60%39.64%49.57%45.81%51.28%
EBIT Margin
-1.85%-1.97%-8.47%-6.35%0.52%
EBITDA Margin
-1.37%-1.11%-6.73%-4.98%1.14%
Operating Profit Margin
-2.11%-1.82%-5.96%-0.48%0.99%
Pretax Profit Margin
-3.60%-2.08%-8.75%-6.79%0.44%
Net Profit Margin
-3.91%-2.59%-9.26%-7.73%0.44%
Continuous Operations Profit Margin
-3.91%-2.59%-9.27%-7.71%0.44%
Net Income Per EBT
108.62%124.72%105.87%113.78%100.75%
EBT Per EBIT
170.38%114.35%146.71%1414.49%44.14%
Return on Assets (ROA)
-14.41%-6.00%-29.78%-10.00%1.63%
Return on Equity (ROE)
-253.58%-126.59%-226.05%-90.58%8.95%
Return on Capital Employed (ROCE)
-21.69%-11.51%-37.83%-1.19%8.03%
Return on Invested Capital (ROIC)
-20.49%-12.93%-37.69%-1.23%7.62%
Return on Tangible Assets
-16.38%-6.41%-34.04%-11.48%1.63%
Earnings Yield
-9.43%-8.75%-28.87%-12.67%0.54%
Efficiency Ratios
Receivables Turnover
15.27 11.28 30.37 6.09 16.10
Payables Turnover
7.74 3.75 9.88 5.04 7.73
Inventory Turnover
22.12 12.53 29.97 10.78 35.77
Fixed Asset Turnover
20.47 19.24 6.79 4.33 8.31
Asset Turnover
3.69 2.32 3.21 1.29 3.68
Working Capital Turnover Ratio
-31.08 -50.94 -569.07 97.09 -35.75
Cash Conversion Cycle
-6.75 -35.83 -12.75 21.29 -14.34
Days of Sales Outstanding
23.90 32.35 12.02 59.89 22.67
Days of Inventory Outstanding
16.50 29.14 12.18 33.85 10.20
Days of Payables Outstanding
47.16 97.32 36.95 72.45 47.21
Operating Cycle
40.40 61.49 24.20 93.74 32.87
Cash Flow Ratios
Operating Cash Flow Per Share
0.00 1.00 -3.49 0.91 -0.56
Free Cash Flow Per Share
0.00 0.74 -4.47 -1.12 -2.96
CapEx Per Share
0.00 0.26 0.98 2.03 2.39
Free Cash Flow to Operating Cash Flow
0.00 0.74 1.28 -1.24 5.26
Dividend Paid and CapEx Coverage Ratio
0.00 3.90 -3.55 0.45 -0.23
Capital Expenditure Coverage Ratio
0.00 3.90 -3.55 0.45 -0.23
Operating Cash Flow Coverage Ratio
0.00 0.16 -0.96 0.06 -0.28
Operating Cash Flow to Sales Ratio
0.00 0.02 -0.06 0.02 >-0.01
Free Cash Flow Yield
0.00%3.91%-23.55%-3.31%-6.29%
Valuation Ratios
Price-to-Earnings (P/E) Ratio
-11.26 -11.43 -3.46 -7.89 185.28
Price-to-Sales (P/S) Ratio
0.65 0.30 0.32 0.61 0.82
Price-to-Book (P/B) Ratio
335.42 14.47 7.83 7.15 16.59
Price-to-Free Cash Flow (P/FCF) Ratio
0.00 25.58 -4.25 -30.23 -15.89
Price-to-Operating Cash Flow Ratio
0.00 19.03 -5.44 37.45 -83.59
Price-to-Earnings Growth (PEG) Ratio
-1.26 0.16 -0.13 <0.01 -1.68
Price-to-Fair Value
335.42 14.47 7.83 7.15 16.59
Enterprise Value Multiple
-49.63 -28.56 -5.07 -14.89 73.27
Enterprise Value
11.90B 4.14B 3.51B 5.95B 5.17B
EV to EBITDA
-46.83 -28.56 -5.07 -14.89 73.27
EV to Sales
0.64 0.32 0.34 0.74 0.83
EV to Free Cash Flow
0.00 27.43 -4.51 -36.75 -16.17
EV to Operating Cash Flow
0.00 20.40 -5.78 45.54 -85.02
Tangible Book Value Per Share
-2.32 -0.33 0.26 -0.80 2.75
Shareholders’ Equity Per Share
0.10 1.31 2.43 4.75 2.83
Tax and Other Ratios
Effective Tax Rate
-0.09 -0.25 -0.06 -0.14 >-0.01
Revenue Per Share
77.24 64.20 59.22 55.74 57.43
Net Income Per Share
-3.02 -1.66 -5.49 -4.31 0.25
Tax Burden
1.09 1.25 1.06 1.14 1.01
Interest Burden
1.95 1.06 1.03 1.07 0.85
Research & Development to Revenue
0.00 0.00 0.00 0.00 0.00
SG&A to Revenue
0.00 0.00 0.00 0.00 0.00
Stock-Based Compensation to Revenue
0.00 0.00 0.00 0.00 0.00
Income Quality
0.00 -0.60 0.67 -0.24 -2.23
Currency in JPY
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