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Nikon Corp. (NINOF)
OTHER OTC:NINOF
US Market

Nikon (NINOF) Ratios

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Nikon Ratios

NINOF's free cash flow for Q3 2026 was ¥0.40. For the 2026 fiscal year, NINOF's free cash flow was decreased by ¥ and operating cash flow was ¥-0.55. See a summary of the company’s cash flow.
Ratios
TTM
Mar 25Mar 24Mar 23Mar 22
Liquidity Ratios
Current Ratio
1.78 2.03 2.02 2.23 2.28
Quick Ratio
0.83 1.02 1.16 1.23 1.51
Cash Ratio
0.43 0.54 0.63 0.76 1.18
Solvency Ratio
-0.08 0.11 0.15 0.17 0.15
Operating Cash Flow Ratio
-0.02 0.16 0.09 <0.01 0.10
Short-Term Operating Cash Flow Coverage
-0.05 0.68 0.35 <0.01 0.84
Net Current Asset Value
¥ 135.27B¥ 148.93B¥ 205.32B¥ 185.96B¥ 274.61B
Leverage Ratios
Debt-to-Assets Ratio
0.22 0.19 0.15 0.13 0.13
Debt-to-Equity Ratio
0.42 0.33 0.24 0.22 0.22
Debt-to-Capital Ratio
0.30 0.25 0.20 0.18 0.18
Long-Term Debt-to-Capital Ratio
0.17 0.16 0.10 0.15 0.13
Financial Leverage Ratio
1.91 1.74 1.68 1.71 1.74
Debt Service Coverage Ratio
0.42 0.84 0.79 2.52 1.64
Interest Coverage Ratio
-0.60 5.71 5.36 27.98 12.79
Debt to Market Cap
0.38 0.38 0.31 0.28 0.27
Interest Debt Per Share
772.52 631.82 503.90 379.89 364.11
Net Debt to EBITDA
2.31 0.82 -0.46 -0.90 -2.93
Profitability Margins
Gross Profit Margin
40.94%41.07%43.23%46.04%43.75%
EBIT Margin
-0.89%2.35%7.04%9.01%10.61%
EBITDA Margin
5.44%8.53%12.01%13.63%15.21%
Operating Profit Margin
-0.89%2.35%5.85%9.23%8.64%
Pretax Profit Margin
-15.76%0.63%5.95%9.08%10.58%
Net Profit Margin
-12.72%0.86%4.54%7.16%7.91%
Continuous Operations Profit Margin
-12.73%0.86%4.48%6.89%7.83%
Net Income Per EBT
80.76%135.08%76.33%78.77%74.75%
EBT Per EBIT
1775.04%26.96%101.61%98.47%122.51%
Return on Assets (ROA)
-7.94%0.55%2.84%4.28%4.11%
Return on Equity (ROE)
-13.93%0.96%4.76%7.31%7.14%
Return on Capital Employed (ROCE)
-0.83%2.09%5.14%7.50%6.42%
Return on Invested Capital (ROIC)
-0.57%1.92%3.49%5.50%4.52%
Return on Tangible Assets
-8.69%0.65%3.29%4.93%4.31%
Earnings Yield
-13.61%1.21%6.03%9.26%8.85%
Efficiency Ratios
Receivables Turnover
5.94 5.70 5.13 5.50 5.96
Payables Turnover
5.06 5.13 4.87 4.98 4.46
Inventory Turnover
1.15 1.37 1.43 1.22 1.27
Fixed Asset Turnover
3.98 4.33 4.54 5.03 4.85
Asset Turnover
0.62 0.64 0.63 0.60 0.52
Working Capital Turnover Ratio
2.33 2.20 2.12 1.70 1.42
Cash Conversion Cycle
305.98 259.13 251.91 291.74 266.79
Days of Sales Outstanding
61.49 64.01 71.21 66.39 61.26
Days of Inventory Outstanding
316.55 266.30 255.68 298.61 287.33
Days of Payables Outstanding
72.06 71.18 74.98 73.26 81.80
Operating Cycle
378.04 330.31 326.88 364.99 348.59
Cash Flow Ratios
Operating Cash Flow Per Share
-18.75 140.77 88.82 0.04 85.38
Free Cash Flow Per Share
-137.91 -11.39 -70.58 -92.14 20.50
CapEx Per Share
119.16 152.16 159.41 92.18 64.88
Free Cash Flow to Operating Cash Flow
7.36 -0.08 -0.79 -2.20K 0.24
Dividend Paid and CapEx Coverage Ratio
-0.11 0.69 0.42 <0.01 0.90
Capital Expenditure Coverage Ratio
-0.16 0.93 0.56 <0.01 1.32
Operating Cash Flow Coverage Ratio
-0.03 0.23 0.18 <0.01 0.24
Operating Cash Flow to Sales Ratio
>-0.01 0.07 0.04 <0.01 0.06
Free Cash Flow Yield
-7.07%-0.77%-4.53%-6.80%1.56%
Valuation Ratios
Price-to-Earnings (P/E) Ratio
-7.32 82.97 16.58 10.80 11.31
Price-to-Sales (P/S) Ratio
0.93 0.71 0.75 0.77 0.89
Price-to-Book (P/B) Ratio
1.11 0.80 0.79 0.79 0.81
Price-to-Free Cash Flow (P/FCF) Ratio
-14.08 -130.10 -22.09 -14.71 64.11
Price-to-Operating Cash Flow Ratio
-103.54 10.53 17.55 32.36K 15.39
Price-to-Earnings Growth (PEG) Ratio
<0.01 -1.02 -0.66 1.36 -0.05
Price-to-Fair Value
1.11 0.80 0.79 0.79 0.81
Enterprise Value Multiple
19.42 9.15 5.80 4.77 2.95
Enterprise Value
728.20B 558.10B 500.07B 408.09B 242.30B
EV to EBITDA
19.50 9.15 5.80 4.77 2.95
EV to Sales
1.06 0.78 0.70 0.65 0.45
EV to Free Cash Flow
-16.04 -142.92 -20.45 -12.36 32.19
EV to Operating Cash Flow
-117.98 11.56 16.25 27.21K 7.73
Tangible Book Value Per Share
1.47K 1.38K 1.52K 1.34K 1.50K
Shareholders’ Equity Per Share
1.75K 1.86K 1.97K 1.72K 1.63K
Tax and Other Ratios
Effective Tax Rate
0.19 -0.35 0.25 0.24 0.26
Revenue Per Share
2.09K 2.09K 2.07K 1.75K 1.47K
Net Income Per Share
-265.38 17.86 94.03 125.46 116.23
Tax Burden
0.81 1.35 0.76 0.79 0.75
Interest Burden
17.75 0.27 0.84 1.01 1.00
Research & Development to Revenue
0.00 0.11 0.11 0.11 0.11
SG&A to Revenue
>-0.01 0.24 0.22 0.21 0.19
Stock-Based Compensation to Revenue
0.00 0.00 0.00 0.00 0.00
Income Quality
0.07 7.88 0.94 <0.01 0.55
Currency in JPY