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Smc Corp Sponsored ADR (SMCAY)
:SMCAY
US Market
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SMC (SMCAY) Ratios

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SMC Ratios

SMCAY's free cash flow for Q1 2026 was ¥0.44. For the 2026 fiscal year, SMCAY's free cash flow was decreased by ¥ and operating cash flow was ¥0.22. See a summary of the company’s cash flow.
Ratios
TTM
Dec 25Dec 24Dec 23Dec 22
Liquidity Ratios
Current Ratio
9.80 7.95 7.95 7.01 7.43
Quick Ratio
6.51 4.79 4.79 4.79 5.64
Cash Ratio
4.55 3.11 3.11 3.20 4.04
Solvency Ratio
0.95 1.01 1.01 1.11 1.01
Operating Cash Flow Ratio
0.00 0.60 0.60 0.54 0.92
Short-Term Operating Cash Flow Coverage
0.00 13.38 13.38 14.24 22.34
Net Current Asset Value
¥ 1.25T¥ 1.10T¥ 1.10T¥ 1.10T¥ 1.05T
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 <0.01
Debt-to-Capital Ratio
<0.01 <0.01 <0.01 <0.01 <0.01
Long-Term Debt-to-Capital Ratio
0.00 <0.01 <0.01 <0.01 <0.01
Financial Leverage Ratio
1.10 1.11 1.11 1.14 1.14
Debt Service Coverage Ratio
37.50 28.53 28.53 27.63 23.56
Interest Coverage Ratio
3.44K 2.39K 2.39K 2.46K 1.25K
Debt to Market Cap
<0.01 <0.01 <0.01 0.05 0.05
Interest Debt Per Share
79.32 10.20 10.20 188.49 177.63
Net Debt to EBITDA
-2.77 -1.74 -1.74 -2.08 -2.71
Profitability Margins
Gross Profit Margin
44.97%46.74%46.74%51.06%50.02%
EBIT Margin
25.74%32.53%32.53%31.31%37.54%
EBITDA Margin
30.35%36.83%36.83%34.43%34.15%
Operating Profit Margin
23.10%25.26%25.26%31.31%31.32%
Pretax Profit Margin
24.38%32.52%32.52%37.44%37.51%
Net Profit Margin
18.02%22.95%22.95%27.23%26.53%
Continuous Operations Profit Margin
18.04%22.96%22.96%27.27%26.58%
Net Income Per EBT
73.91%70.58%70.58%72.74%70.73%
EBT Per EBIT
105.57%128.76%128.76%119.59%119.75%
Return on Assets (ROA)
6.75%8.51%8.51%11.65%10.90%
Return on Equity (ROE)
7.42%9.48%9.48%13.22%12.41%
Return on Capital Employed (ROCE)
9.31%10.17%10.17%14.85%14.24%
Return on Invested Capital (ROIC)
6.87%7.15%7.15%10.77%10.04%
Return on Tangible Assets
6.80%8.58%8.58%11.75%11.00%
Earnings Yield
4.62%3.18%3.18%98.15%85.96%
Efficiency Ratios
Receivables Turnover
3.82 3.59 3.59 3.62 3.45
Payables Turnover
8.36 7.04 7.04 5.48 5.85
Inventory Turnover
0.90 0.80 0.80 0.96 1.20
Fixed Asset Turnover
1.50 1.88 1.88 2.52 2.69
Asset Turnover
0.37 0.37 0.37 0.43 0.41
Working Capital Turnover Ratio
0.61 0.68 0.68 0.74 0.70
Cash Conversion Cycle
458.02 508.19 508.19 412.91 348.31
Days of Sales Outstanding
95.56 101.78 101.78 100.95 105.90
Days of Inventory Outstanding
406.13 458.29 458.29 378.55 304.76
Days of Payables Outstanding
43.67 51.88 51.88 66.59 62.35
Operating Cycle
501.69 560.07 560.07 479.50 410.66
Cash Flow Ratios
Operating Cash Flow Per Share
0.00 76.19 76.19 1.56K 2.36K
Free Cash Flow Per Share
0.00 -4.73 -4.73 417.75 1.14K
CapEx Per Share
0.00 80.93 80.93 1.14K 1.23K
Free Cash Flow to Operating Cash Flow
0.00 -0.06 -0.06 0.27 0.48
Dividend Paid and CapEx Coverage Ratio
0.00 0.60 0.60 0.76 1.29
Capital Expenditure Coverage Ratio
0.00 0.94 0.94 1.37 1.93
Operating Cash Flow Coverage Ratio
0.00 7.51 7.51 8.34 13.52
Operating Cash Flow to Sales Ratio
0.00 0.13 0.13 0.12 0.21
Free Cash Flow Yield
0.00%-2.18%-2.18%11.90%33.48%
Valuation Ratios
Price-to-Earnings (P/E) Ratio
21.63 31.43 31.43 1.02 1.16
Price-to-Sales (P/S) Ratio
3.89 7.21 7.21 0.28 0.31
Price-to-Book (P/B) Ratio
1.60 2.98 2.98 0.13 0.14
Price-to-Free Cash Flow (P/FCF) Ratio
0.00 -918.50 -918.50 8.40 2.99
Price-to-Operating Cash Flow Ratio
0.00 57.06 57.06 2.25 1.44
Price-to-Earnings Growth (PEG) Ratio
-2.45 -1.60 -1.60 0.06 0.02
Price-to-Fair Value
1.60 2.98 2.98 0.13 0.14
Enterprise Value Multiple
10.06 17.85 17.85 -1.28 -1.81
Enterprise Value
2.41T -218.00B -218.00B -362.55B -448.77B
EV to EBITDA
10.06 -0.76 -0.76 -1.28 -1.81
EV to Sales
3.05 -0.28 -0.28 -0.44 -0.62
EV to Free Cash Flow
0.00 35.73 35.73 -13.31 -5.97
EV to Operating Cash Flow
0.00 -2.22 -2.22 -3.57 -2.88
Tangible Book Value Per Share
29.88K 1.45K 1.45K 25.85K 23.39K
Shareholders’ Equity Per Share
30.12K 1.46K 1.46K 26.05K 23.57K
Tax and Other Ratios
Effective Tax Rate
0.26 0.29 0.29 0.27 0.29
Revenue Per Share
12.39K 602.72 602.72 12.65K 11.02K
Net Income Per Share
2.23K 138.35 138.35 3.44K 2.92K
Tax Burden
0.74 0.71 0.71 0.73 0.71
Interest Burden
0.95 1.00 1.00 1.20 1.00
Research & Development to Revenue
0.04 0.04 0.04 0.03 0.03
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 0.55 0.55 0.33 0.57
Currency in JPY
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