SMC (SMCAY) Ratios

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SMC Ratios

SMCAY's free cash flow for Q4 2025 was ¥0.45. For the 2025 fiscal year, SMCAY's free cash flow was decreased by ¥ and operating cash flow was ¥0.24. See a summary of the company’s cash flow.

Ratios	TTM	Mar 26	Mar 26	Mar 25	Mar 24
Liquidity Ratios
Current Ratio	―	10.48	10.33	7.95	7.01
Quick Ratio	―	6.87	6.85	4.79	4.79
Cash Ratio	―	4.83	4.56	3.11	3.20
Solvency Ratio	―	1.11	1.14	1.01	1.11
Operating Cash Flow Ratio	―	1.45	1.37	0.60	0.54
Short-Term Operating Cash Flow Coverage	―	39.01	39.17	13.38	14.24
Net Current Asset Value	¥ ―	¥ 1.25T	¥ 1.31T	¥ 1.10T	¥ 1.10T
Leverage Ratios
Debt-to-Assets Ratio	―	<0.01	<0.01	<0.01	<0.01
Debt-to-Equity Ratio	―	<0.01	<0.01	<0.01	<0.01
Debt-to-Capital Ratio	―	<0.01	<0.01	<0.01	<0.01
Long-Term Debt-to-Capital Ratio	―	0.00	0.00	<0.01	<0.01
Financial Leverage Ratio	―	1.09	1.09	1.11	1.14
Debt Service Coverage Ratio	―	37.31	31.09	28.53	27.63
Interest Coverage Ratio	―	2.57K	375.12	2.39K	2.46K
Debt to Market Cap	―	<0.01	<0.01	<0.01	<0.01
Interest Debt Per Share	―	4.53	4.46	10.20	9.42
Net Debt to EBITDA	―	-2.65	-2.65	-1.74	-2.08
Profitability Margins
Gross Profit Margin	―	45.83%	45.27%	46.74%	51.06%
EBIT Margin	―	26.66%	22.62%	32.53%	31.31%
EBITDA Margin	―	30.99%	27.94%	36.83%	34.43%
Operating Profit Margin	―	24.02%	22.62%	25.26%	31.31%
Pretax Profit Margin	―	26.65%	28.13%	32.52%	37.44%
Net Profit Margin	―	19.74%	19.86%	22.95%	27.23%
Continuous Operations Profit Margin	―	19.75%	19.86%	22.96%	27.27%
Net Income Per EBT	―	74.07%	70.59%	70.58%	72.74%
EBT Per EBIT	―	110.95%	124.37%	128.76%	119.59%
Return on Assets (ROA)	―	7.44%	7.64%	8.51%	11.65%
Return on Equity (ROE)	―	8.11%	8.35%	9.48%	13.22%
Return on Capital Employed (ROCE)	―	9.68%	9.29%	10.17%	14.85%
Return on Invested Capital (ROIC)	―	7.16%	6.54%	7.15%	10.77%
Return on Tangible Assets	―	7.50%	7.69%	8.58%	11.75%
Earnings Yield	―	5.09%	4.52%	3.18%	4.91%
Efficiency Ratios
Receivables Turnover	―	3.81	3.80	3.59	3.62
Payables Turnover	―	9.15	15.30	7.04	5.48
Inventory Turnover	―	0.88	0.96	0.80	0.96
Fixed Asset Turnover	―	1.65	1.44	1.88	2.52
Asset Turnover	―	0.38	0.38	0.37	0.43
Working Capital Turnover Ratio	―	0.65	0.67	0.68	0.74
Cash Conversion Cycle	―	472.48	452.24	508.19	412.91
Days of Sales Outstanding	―	95.83	96.17	101.78	100.95
Days of Inventory Outstanding	―	416.54	379.93	458.29	378.55
Days of Payables Outstanding	―	39.90	23.86	51.88	66.59
Operating Cycle	―	512.37	476.10	560.07	479.50
Cash Flow Ratios
Operating Cash Flow Per Share	―	174.02	158.05	76.19	77.92
Free Cash Flow Per Share	―	78.62	30.30	-4.73	20.89
CapEx Per Share	―	95.39	127.75	80.93	57.03
Free Cash Flow to Operating Cash Flow	―	0.45	0.19	-0.06	0.27
Dividend Paid and CapEx Coverage Ratio	―	1.14	0.87	0.60	0.76
Capital Expenditure Coverage Ratio	―	1.82	1.24	0.94	1.37
Operating Cash Flow Coverage Ratio	―	39.01	39.17	7.51	8.34
Operating Cash Flow to Sales Ratio	―	0.25	0.22	0.13	0.12
Free Cash Flow Yield	―	2.90%	0.98%	-0.11%	0.60%
Valuation Ratios
Price-to-Earnings (P/E) Ratio	―	19.63	22.15	31.43	20.38
Price-to-Sales (P/S) Ratio	―	3.87	4.40	7.21	5.55
Price-to-Book (P/B) Ratio	―	1.59	1.85	2.98	2.69
Price-to-Free Cash Flow (P/FCF) Ratio	―	34.54	102.31	-918.50	168.01
Price-to-Operating Cash Flow Ratio	―	15.61	19.61	57.06	45.04
Price-to-Earnings Growth (PEG) Ratio	―	9.05K	13.58	-1.60	1.14
Price-to-Fair Value	―	1.59	1.85	2.98	2.69
Enterprise Value Multiple	―	9.85	13.09	17.85	14.03
Enterprise Value	―	2.42T	3.27T	5.11T	3.99T
EV to EBITDA	―	9.85	13.09	17.85	14.03
EV to Sales	―	3.05	3.66	6.57	4.83
EV to Free Cash Flow	―	27.21	85.08	-836.84	146.30
EV to Operating Cash Flow	―	12.30	16.31	51.99	39.22
Tangible Book Value Per Share	―	1.69K	1.68K	1.45K	1.29K
Shareholders’ Equity Per Share	―	1.71K	1.68K	1.46K	1.30K
Tax and Other Ratios
Effective Tax Rate	―	0.26	0.29	0.29	0.27
Revenue Per Share	―	700.92	704.86	602.72	632.43
Net Income Per Share	―	138.35	139.96	138.35	172.23
Tax Burden	―	0.74	0.71	0.71	0.73
Interest Burden	―	1.00	1.24	1.00	1.20
Research & Development to Revenue	―	0.00	0.05	0.04	0.03
SG&A to Revenue	―	0.00	0.18	0.00	0.00
Stock-Based Compensation to Revenue	―	0.00	0.00	0.00	0.00
Income Quality	―	0.93	1.13	0.55	0.33

Currency in JPY