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Otsuka Corporation (OSUKF)
OTHER OTC:OSUKF
US Market

Otsuka (OSUKF) Ratios

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Otsuka Ratios

OSUKF's free cash flow for Q4 2025 was ¥0.21. For the 2025 fiscal year, OSUKF's free cash flow was decreased by ¥ and operating cash flow was ¥0.07. See a summary of the company’s cash flow.
Ratios
TTM
Dec 25Dec 24Dec 23Dec 22
Liquidity Ratios
Current Ratio
1.88 1.88 1.96 2.26 2.28
Quick Ratio
1.70 1.70 1.71 2.07 2.05
Cash Ratio
0.78 0.78 0.79 1.13 1.06
Solvency Ratio
0.22 0.22 0.20 0.26 0.24
Operating Cash Flow Ratio
0.29 0.29 0.13 0.35 0.15
Short-Term Operating Cash Flow Coverage
15.37 15.37 8.77 16.28 4.79
Net Current Asset Value
¥ 275.90B¥ 275.90B¥ 259.24B¥ 244.94B¥ 234.83B
Leverage Ratios
Debt-to-Assets Ratio
<0.01 <0.01 0.01 0.01 0.02
Debt-to-Equity Ratio
0.02 0.02 0.02 0.02 0.03
Debt-to-Capital Ratio
0.02 0.02 0.02 0.02 0.03
Long-Term Debt-to-Capital Ratio
0.00 0.00 <0.01 <0.01 0.00
Financial Leverage Ratio
1.85 1.85 1.85 1.64 1.64
Debt Service Coverage Ratio
12.30 12.30 14.40 12.62 7.95
Interest Coverage Ratio
1.34K 1.34K 1.35K 1.54K 1.27K
Debt to Market Cap
<0.01 <0.01 <0.01 <0.01 <0.01
Interest Debt Per Share
19.12 19.12 18.24 19.37 22.37
Net Debt to EBITDA
-2.45 -2.45 -2.70 -3.04 -2.99
Profitability Margins
Gross Profit Margin
19.06%19.06%20.27%20.87%21.39%
EBIT Margin
6.84%6.84%6.67%6.64%6.57%
EBITDA Margin
7.55%7.55%7.43%7.46%7.53%
Operating Profit Margin
6.80%6.80%6.71%6.44%6.36%
Pretax Profit Margin
6.84%6.84%6.67%6.64%6.56%
Net Profit Margin
4.86%4.86%4.83%4.85%4.65%
Continuous Operations Profit Margin
4.93%4.93%4.90%4.92%4.70%
Net Income Per EBT
71.09%71.09%72.43%73.12%70.82%
EBT Per EBIT
100.57%100.57%99.30%103.07%103.18%
Return on Assets (ROA)
8.82%8.82%7.81%8.45%7.65%
Return on Equity (ROE)
17.15%16.31%14.42%13.83%12.53%
Return on Capital Employed (ROCE)
22.13%22.13%18.82%17.56%16.48%
Return on Invested Capital (ROIC)
15.72%15.72%13.67%12.82%11.57%
Return on Tangible Assets
9.20%9.20%8.05%8.69%7.89%
Earnings Yield
5.70%5.25%3.91%4.31%5.08%
Efficiency Ratios
Receivables Turnover
6.03 6.03 5.52 6.30 5.65
Payables Turnover
5.74 5.74 5.44 7.33 6.80
Inventory Turnover
19.12 19.12 11.87 20.23 15.10
Fixed Asset Turnover
36.95 36.95 31.73 28.19 24.03
Asset Turnover
1.81 1.81 1.62 1.74 1.65
Working Capital Turnover Ratio
4.80 4.71 4.14 3.90 3.62
Cash Conversion Cycle
16.02 16.02 29.86 26.21 35.08
Days of Sales Outstanding
60.54 60.54 66.17 57.95 64.57
Days of Inventory Outstanding
19.09 19.09 30.75 18.05 24.18
Days of Payables Outstanding
63.61 63.61 67.06 49.78 53.67
Operating Cycle
79.63 79.63 96.92 76.00 88.75
Cash Flow Ratios
Operating Cash Flow Per Share
243.19 243.19 99.45 188.95 76.99
Free Cash Flow Per Share
231.66 231.66 90.96 161.66 58.33
CapEx Per Share
11.53 11.53 8.48 27.28 18.66
Free Cash Flow to Operating Cash Flow
0.95 0.95 0.91 0.86 0.76
Dividend Paid and CapEx Coverage Ratio
1.78 1.78 1.31 2.11 0.98
Capital Expenditure Coverage Ratio
21.09 21.09 11.72 6.93 4.13
Operating Cash Flow Coverage Ratio
12.84 12.84 5.50 9.81 3.46
Operating Cash Flow to Sales Ratio
0.07 0.07 0.03 0.07 0.03
Free Cash Flow Yield
7.79%7.17%2.52%5.56%2.81%
Valuation Ratios
Price-to-Earnings (P/E) Ratio
17.46 19.06 25.59 23.23 19.68
Price-to-Sales (P/S) Ratio
0.85 0.93 1.24 1.13 0.91
Price-to-Book (P/B) Ratio
2.85 3.11 3.69 3.21 2.47
Price-to-Free Cash Flow (P/FCF) Ratio
12.78 13.95 39.67 17.98 35.62
Price-to-Operating Cash Flow Ratio
12.17 13.29 36.29 15.38 26.98
Price-to-Earnings Growth (PEG) Ratio
12.01 0.94 2.01 1.25 82.90
Price-to-Fair Value
2.85 3.11 3.69 3.21 2.47
Enterprise Value Multiple
8.79 9.82 13.92 12.09 9.16
Enterprise Value
882.49B 980.70B 1.15T 880.76B 593.94B
EV to EBITDA
8.84 9.82 13.92 12.09 9.16
EV to Sales
0.67 0.74 1.03 0.90 0.69
EV to Free Cash Flow
10.05 11.16 33.22 14.37 26.85
EV to Operating Cash Flow
9.57 10.63 30.39 12.29 20.34
Tangible Book Value Per Share
973.05 973.05 936.09 872.59 809.49
Shareholders’ Equity Per Share
1.04K 1.04K 977.84 904.83 842.26
Tax and Other Ratios
Effective Tax Rate
0.28 0.28 0.27 0.26 0.28
Revenue Per Share
3.49K 3.49K 2.92K 2.58K 2.27K
Net Income Per Share
169.57 169.57 141.04 125.13 105.54
Tax Burden
0.71 0.71 0.72 0.73 0.71
Interest Burden
1.00 1.00 1.00 1.00 1.00
Research & Development to Revenue
0.00 0.00 <0.01 <0.01 <0.01
SG&A to Revenue
0.00 0.00 <0.01 0.03 0.03
Stock-Based Compensation to Revenue
0.00 0.00 0.00 0.00 0.00
Income Quality
1.43 1.43 0.71 1.51 0.52
Currency in JPY