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Nippon Building Fund Inc (NBFJF)
OTHER OTC:NBFJF
US Market

Nippon Building (NBFJF) Ratios

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Nippon Building Ratios

NBFJF's free cash flow for Q4 2025 was ¥0.28. For the 2025 fiscal year, NBFJF's free cash flow was decreased by ¥ and operating cash flow was ¥0.44. See a summary of the company’s cash flow.
Ratios
TTM
Dec 25Dec 24Dec 23Dec 22
Liquidity Ratios
Current Ratio
0.42 0.42 0.37 0.28 0.23
Quick Ratio
0.42 0.42 0.37 0.28 0.17
Cash Ratio
0.41 0.41 0.30 0.27 0.15
Solvency Ratio
0.08 0.08 0.09 0.08 0.09
Operating Cash Flow Ratio
1.27 1.27 1.52 1.18 1.12
Short-Term Operating Cash Flow Coverage
1.27 1.27 1.88 1.50 1.38
Net Current Asset Value
¥ -690.84B¥ -690.84B¥ -645.68B¥ -659.59B¥ -645.05B
Leverage Ratios
Debt-to-Assets Ratio
0.43 0.43 0.42 0.43 0.42
Debt-to-Equity Ratio
0.86 0.86 0.83 0.84 0.82
Debt-to-Capital Ratio
0.46 0.46 0.45 0.46 0.45
Long-Term Debt-to-Capital Ratio
0.43 0.43 0.43 0.43 0.42
Financial Leverage Ratio
1.99 1.99 1.95 1.96 1.94
Debt Service Coverage Ratio
0.85 0.85 1.07 0.98 1.02
Interest Coverage Ratio
13.54 13.58 18.66 16.56 19.22
Debt to Market Cap
0.49 0.51 0.56 0.57 0.58
Interest Debt Per Share
73.00K 73.68K 69.25K 69.96K 68.29K
Net Debt to EBITDA
9.70 9.70 8.74 10.02 8.84
Profitability Margins
Gross Profit Margin
46.82%24.57%64.11%48.32%52.93%
EBIT Margin
46.41%36.18%48.20%43.87%48.61%
EBITDA Margin
61.98%48.32%63.42%60.67%64.32%
Operating Profit Margin
46.43%36.30%48.20%43.87%48.61%
Pretax Profit Margin
42.97%33.51%45.32%41.16%45.92%
Net Profit Margin
42.97%33.51%45.32%41.16%45.92%
Continuous Operations Profit Margin
42.97%33.51%45.32%41.16%45.92%
Net Income Per EBT
100.00%100.00%100.00%100.00%99.99%
EBT Per EBIT
92.56%92.32%94.04%93.82%94.48%
Return on Assets (ROA)
2.96%2.96%3.34%2.80%3.34%
Return on Equity (ROE)
5.94%5.88%6.50%5.50%6.47%
Return on Capital Employed (ROCE)
3.36%3.36%3.75%3.15%3.74%
Return on Invested Capital (ROIC)
3.19%3.20%3.59%3.02%3.57%
Return on Tangible Assets
3.00%3.00%3.43%2.88%3.43%
Earnings Yield
3.40%3.50%4.44%3.74%4.58%
Efficiency Ratios
Receivables Turnover
341.09 437.45 359.12 354.34 316.26
Payables Turnover
0.00 0.00 10.91 15.32 14.97
Inventory Turnover
0.00 0.00 0.00 0.00 10.23
Fixed Asset Turnover
0.11 0.15 0.08 0.07 0.08
Asset Turnover
0.07 0.09 0.07 0.07 0.07
Working Capital Turnover Ratio
-4.95 -2.99 -2.12 -1.75 -2.32
Cash Conversion Cycle
1.07 0.83 -32.44 -22.80 12.43
Days of Sales Outstanding
1.07 0.83 1.02 1.03 1.15
Days of Inventory Outstanding
0.00 0.00 0.00 0.00 35.67
Days of Payables Outstanding
0.00 0.00 33.46 23.83 24.39
Operating Cycle
1.07 0.83 1.02 1.03 36.82
Cash Flow Ratios
Operating Cash Flow Per Share
10.13K 10.22K 12.84K 9.86K 9.75K
Free Cash Flow Per Share
-2.09K -2.11K 6.52K 3.10K -2.98K
CapEx Per Share
12.22K 12.33K 6.32K 6.76K 12.73K
Free Cash Flow to Operating Cash Flow
-0.21 -0.21 0.51 0.31 -0.31
Dividend Paid and CapEx Coverage Ratio
0.59 0.59 1.14 0.87 0.55
Capital Expenditure Coverage Ratio
0.83 0.83 2.03 1.46 0.77
Operating Cash Flow Coverage Ratio
0.14 0.14 0.19 0.14 0.14
Operating Cash Flow to Sales Ratio
0.88 0.69 1.07 0.89 0.83
Free Cash Flow Yield
-1.41%-1.47%5.33%2.53%-2.53%
Valuation Ratios
Price-to-Earnings (P/E) Ratio
29.25 28.58 22.53 26.75 21.84
Price-to-Sales (P/S) Ratio
12.81 9.58 10.21 11.01 10.03
Price-to-Book (P/B) Ratio
1.72 1.68 1.47 1.47 1.41
Price-to-Free Cash Flow (P/FCF) Ratio
-70.76 -67.84 18.77 39.48 -39.49
Price-to-Operating Cash Flow Ratio
14.30 13.98 9.53 12.40 12.06
Price-to-Earnings Growth (PEG) Ratio
-3.66 -3.77 1.22 -1.76 7.06
Price-to-Fair Value
1.72 1.68 1.47 1.47 1.41
Enterprise Value Multiple
30.37 29.52 24.84 28.17 24.43
Enterprise Value
1.88T 1.82T 1.61T 1.61T 1.56T
EV to EBITDA
30.48 29.52 24.84 28.17 24.43
EV to Sales
18.89 14.26 15.75 17.09 15.71
EV to Free Cash Flow
-104.36 -101.06 28.95 61.26 -61.87
EV to Operating Cash Flow
21.50 20.82 14.71 19.24 18.89
Tangible Book Value Per Share
82.12K 82.88K 79.34K 78.84K 78.98K
Shareholders’ Equity Per Share
84.30K 85.09K 83.53K 83.04K 83.19K
Tax and Other Ratios
Effective Tax Rate
<0.01 <0.01 0.00 <0.01 <0.01
Revenue Per Share
11.53K 14.92K 11.99K 11.10K 11.73K
Net Income Per Share
4.95K 5.00K 5.43K 4.57K 5.38K
Tax Burden
1.00 1.00 1.00 1.00 1.00
Interest Burden
0.93 0.93 0.94 0.94 0.94
Research & Development to Revenue
0.00 0.00 0.00 0.00 0.00
SG&A to Revenue
0.00 0.00 0.00 0.04 0.04
Stock-Based Compensation to Revenue
0.00 0.00 0.00 0.00 0.00
Income Quality
2.05 2.05 2.37 2.16 1.81
Currency in JPY