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NAC Co., Ltd. (JP:9788)
:9788
Japanese Market

NAC Co., Ltd. (9788) Ratios

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NAC Co., Ltd. Ratios

JP:9788's free cash flow for Q3 2024 was ¥0.48. For the 2024 fiscal year, JP:9788's free cash flow was decreased by ¥ and operating cash flow was ¥0.09. See a summary of the company’s cash flow.
Ratios
TTM
Mar 24Mar 23Mar 22Mar 21
Liquidity Ratios
Current Ratio
2.14 2.17 2.00 1.92 1.43
Quick Ratio
1.42 1.59 1.49 1.47 0.89
Cash Ratio
0.72 0.96 0.98 1.05 0.46
Solvency Ratio
0.17 0.21 0.17 0.17 0.09
Operating Cash Flow Ratio
>-0.01 0.15 0.23 0.47 0.12
Short-Term Operating Cash Flow Coverage
>-0.01 0.43 0.62 1.05 0.41
Net Current Asset Value
¥ 9.11B¥ 9.34B¥ 7.50B¥ 6.71B¥ 2.23B
Leverage Ratios
Debt-to-Assets Ratio
0.19 0.19 0.22 0.28 0.24
Debt-to-Equity Ratio
0.32 0.31 0.40 0.53 0.57
Debt-to-Capital Ratio
0.24 0.24 0.29 0.35 0.36
Long-Term Debt-to-Capital Ratio
0.08 0.09 0.11 0.14 0.16
Financial Leverage Ratio
1.66 1.67 1.80 1.92 2.35
Debt Service Coverage Ratio
0.59 0.81 0.64 0.62 0.43
Interest Coverage Ratio
53.44 63.37 43.81 35.67 26.15
Debt to Market Cap
0.28 0.29 0.17 0.23 0.28
Interest Debt Per Share
167.13 162.12 198.31 253.92 255.16
Net Debt to EBITDA
-0.25 -0.86 -0.86 -0.72 0.61
Profitability Margins
Gross Profit Margin
49.47%48.61%49.07%49.45%36.49%
EBIT Margin
4.45%5.67%5.10%4.01%1.69%
EBITDA Margin
6.52%7.75%7.31%7.51%3.95%
Operating Profit Margin
4.22%5.66%5.03%5.01%2.40%
Pretax Profit Margin
4.37%5.61%4.98%3.87%1.60%
Net Profit Margin
2.64%3.51%3.11%3.31%0.58%
Continuous Operations Profit Margin
2.64%3.51%3.14%3.32%0.58%
Net Income Per EBT
60.36%62.48%62.43%85.48%36.48%
EBT Per EBIT
103.52%99.13%99.13%77.25%66.53%
Return on Assets (ROA)
3.82%5.17%4.30%4.50%1.11%
Return on Equity (ROE)
6.32%8.63%7.74%8.63%2.60%
Return on Capital Employed (ROCE)
8.71%11.85%10.17%10.22%8.05%
Return on Invested Capital (ROIC)
4.47%6.42%5.44%7.10%2.36%
Return on Tangible Assets
3.95%5.37%4.51%4.69%1.16%
Earnings Yield
6.23%9.32%4.00%4.30%1.46%
Efficiency Ratios
Receivables Turnover
9.63 10.83 12.38 13.77 20.47
Payables Turnover
14.14 14.21 13.05 13.26 11.34
Inventory Turnover
3.39 4.41 4.39 4.49 5.12
Fixed Asset Turnover
6.94 6.94 6.30 6.28 8.31
Asset Turnover
1.45 1.47 1.38 1.36 1.90
Working Capital Turnover Ratio
4.16 4.40 4.38 5.21 10.44
Cash Conversion Cycle
119.60 90.82 84.63 80.23 56.97
Days of Sales Outstanding
37.89 33.70 29.47 26.50 17.83
Days of Inventory Outstanding
107.52 82.81 83.12 81.25 71.31
Days of Payables Outstanding
25.81 25.69 27.96 27.52 32.17
Operating Cycle
145.41 116.51 112.60 107.76 89.14
Cash Flow Ratios
Operating Cash Flow Per Share
-0.23 38.04 63.47 144.03 55.52
Free Cash Flow Per Share
-10.34 31.05 48.93 130.55 38.52
CapEx Per Share
6.64 6.99 14.53 13.48 17.00
Free Cash Flow to Operating Cash Flow
44.70 0.82 0.77 0.91 0.69
Dividend Paid and CapEx Coverage Ratio
>-0.01 1.43 1.73 5.87 1.60
Capital Expenditure Coverage Ratio
-0.03 5.44 4.37 10.69 3.27
Operating Cash Flow Coverage Ratio
>-0.01 0.24 0.32 0.57 0.22
Operating Cash Flow to Sales Ratio
>-0.01 0.03 0.05 0.12 0.03
Free Cash Flow Yield
-1.94%6.50%5.14%13.68%4.89%
Valuation Ratios
Price-to-Earnings (P/E) Ratio
16.05 10.73 25.00 23.27 68.70
Price-to-Sales (P/S) Ratio
0.42 0.38 0.78 0.77 0.40
Price-to-Book (P/B) Ratio
1.01 0.93 1.94 2.01 1.79
Price-to-Free Cash Flow (P/FCF) Ratio
-51.57 15.39 19.46 7.31 20.46
Price-to-Operating Cash Flow Ratio
-2.31K 12.56 15.00 6.62 14.19
Price-to-Earnings Growth (PEG) Ratio
-0.63 0.63 -3.51 0.09 -0.96
Price-to-Fair Value
1.01 0.93 1.94 2.01 1.79
Enterprise Value Multiple
6.25 4.00 9.77 9.54 10.74
EV to EBITDA
6.25 4.00 9.77 9.54 10.74
EV to Sales
0.41 0.31 0.71 0.72 0.42
EV to Free Cash Flow
-49.62 12.67 17.88 6.80 21.70
EV to Operating Cash Flow
-2.22K 10.34 13.79 6.16 15.05
Tangible Book Value Per Share
496.03 483.65 451.35 439.10 391.74
Shareholders’ Equity Per Share
525.24 516.53 491.84 475.29 440.90
Tax and Other Ratios
Effective Tax Rate
0.40 0.38 0.37 0.14 0.64
Revenue Per Share
1.26K 1.27K 1.22K 1.24K 1.97K
Net Income Per Share
33.20 44.57 38.08 41.00 11.47
Tax Burden
0.60 0.62 0.62 0.85 0.36
Interest Burden
0.98 0.99 0.98 0.96 0.95
Research & Development to Revenue
<0.01 <0.01 <0.01 <0.01 <0.01
SG&A to Revenue
0.34 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
>-0.01 0.53 1.04 3.00 1.77
Currency in JPY
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