Sumitomo Osaka Cement Co (5232) Ratios
Sumitomo Osaka Cement Co Ratios
CH:5232's free cash flow for Q2 2026 was $720.00M. For the 2026 fiscal year, CH:5232's free cash flow was decreased by $-7.03B and operating cash flow was $7.75B. See a summary of the company’s cash flow.
| Ratios | Mar 26 | Mar 26 | Mar 25 | Mar 24 | Mar 23 |
|---|---|---|---|---|---|
| Liquidity Ratios | |||||
| Current Ratio | 1.24 | 1.20 | 1.22 | 1.15 | 1.16 |
| Quick Ratio | 0.83 | 0.82 | 0.82 | 0.67 | 0.83 |
| Cash Ratio | 0.20 | 0.19 | 0.21 | 0.14 | 0.17 |
| Solvency Ratio | 0.20 | 0.21 | 0.23 | 0.08 | 0.23 |
| Operating Cash Flow Ratio | 0.30 | 0.40 | 0.49 | -0.16 | 0.24 |
| Short-Term Operating Cash Flow Coverage | 0.76 | 1.00 | 1.31 | -0.30 | 0.59 |
| Net Current Asset Value | $ -55.22B | $ -60.37B | $ -50.35B | $ -54.99B | $ -40.18B |
| Leverage Ratios | |||||
| Debt-to-Assets Ratio | 0.24 | 0.24 | 0.22 | 0.28 | 0.17 |
| Debt-to-Equity Ratio | 0.45 | 0.44 | 0.41 | 0.55 | 0.28 |
| Debt-to-Capital Ratio | 0.31 | 0.31 | 0.29 | 0.35 | 0.22 |
| Long-Term Debt-to-Capital Ratio | 0.21 | 0.21 | 0.19 | 0.20 | 0.11 |
| Financial Leverage Ratio | 1.85 | 1.85 | 1.83 | 1.95 | 1.65 |
| Debt Service Coverage Ratio | 0.98 | 0.91 | 1.11 | 0.28 | 0.95 |
| Interest Coverage Ratio | 9.09 | 10.67 | 8.12 | -10.90 | 11.92 |
| Debt to Market Cap | 0.70 | 0.71 | 0.61 | 0.78 | 0.46 |
| Interest Debt Per Share | 861.08 | 911.29 | 2347.99 | 2930.57 | 1554.09 |
| Net Debt to EBITDA | 1.88 | 1.87 | 1.48 | 4.75 | 1.36 |
| Profitability Margins | |||||
| Gross Profit Margin | 22.82% | 25.33% | 20.74% | 14.10% | 22.85% |
| EBIT Margin | 6.29% | 6.10% | 8.78% | -1.14% | 6.83% |
| EBITDA Margin | 16.59% | 16.66% | 18.52% | 8.75% | 17.35% |
| Operating Profit Margin | 4.26% | 6.10% | 3.26% | -4.18% | 3.73% |
| Pretax Profit Margin | 5.82% | 7.17% | 8.37% | -1.52% | 6.52% |
| Net Profit Margin | 4.10% | 5.01% | 6.89% | -2.79% | 5.25% |
| Continuous Operations Profit Margin | 4.20% | 5.09% | 6.97% | -2.74% | 5.32% |
| Net Income Per EBT | 70.52% | 69.91% | 82.32% | 183.83% | 80.53% |
| EBT Per EBIT | 136.58% | 117.53% | 256.97% | 36.36% | 174.66% |
| Return on Assets (ROA) | 2.55% | 3.10% | 4.31% | -1.60% | 2.92% |
| Return on Equity (ROE) | 4.71% | 5.74% | 7.89% | -3.13% | 4.81% |
| Return on Capital Employed (ROCE) | 3.47% | 4.95% | 2.72% | -3.36% | 2.69% |
| Return on Invested Capital (ROIC) | 2.23% | 3.12% | 2.01% | -2.78% | 1.98% |
| Return on Tangible Assets | 2.58% | 3.13% | 4.35% | -1.62% | 2.95% |
| Earnings Yield | 7.51% | 9.19% | 11.75% | -4.47% | 7.82% |
| Efficiency Ratios | |||||
| Receivables Turnover | 4.46 | 4.34 | 4.24 | 4.07 | 3.98 |
| Payables Turnover | 5.53 | 5.57 | 6.24 | 5.93 | 4.73 |
| Inventory Turnover | 4.87 | 5.06 | 4.96 | 3.66 | 5.63 |
| Fixed Asset Turnover | 1.14 | 1.15 | 1.21 | 1.16 | 1.09 |
| Asset Turnover | 0.62 | 0.62 | 0.62 | 0.57 | 0.56 |
| Working Capital Turnover Ratio | 10.91 | 11.86 | 12.81 | 15.05 | 11.64 |
| Cash Conversion Cycle | 90.88 | 90.83 | 101.28 | 127.91 | 79.49 |
| Days of Sales Outstanding | 81.90 | 84.15 | 86.13 | 89.65 | 91.80 |
| Days of Inventory Outstanding | 74.97 | 72.16 | 73.65 | 99.86 | 64.87 |
| Days of Payables Outstanding | 65.98 | 65.49 | 58.50 | 61.60 | 77.18 |
| Operating Cycle | 156.87 | 156.32 | 159.78 | 189.51 | 156.68 |
| Cash Flow Ratios | |||||
| Operating Cash Flow Per Share | 248.96 | 358.90 | 1276.78 | -470.80 | 495.83 |
| Free Cash Flow Per Share | -27.61 | 19.51 | 433.53 | -1284.71 | -72.41 |
| Dividend Paid and CapEx Coverage Ratio | 0.79 | 0.94 | 1.33 | -0.50 | 0.72 |
| Capital Expenditure Coverage Ratio | 0.90 | 1.06 | 1.51 | -0.58 | 0.87 |
| Operating Cash Flow Coverage Ratio | 0.29 | 0.40 | 0.55 | -0.16 | 0.32 |
| Operating Cash Flow to Sales Ratio | 0.11 | 0.15 | 0.20 | -0.08 | 0.10 |
| Free Cash Flow Yield | -2.30% | 1.54% | 11.37% | -34.44% | -2.16% |
| Valuation Ratios | |||||
| Price-to-Earnings (P/E) Ratio | 13.32 | 10.88 | 8.51 | -22.37 | 12.79 |
| Price-to-Sales (P/S) Ratio | 0.55 | 0.55 | 0.59 | 0.62 | 0.67 |
| Price-to-Book (P/B) Ratio | 0.63 | 0.62 | 0.67 | 0.70 | 0.62 |
| Price-to-Free Cash Flow (P/FCF) Ratio | -43.46 | 64.96 | 8.79 | -2.90 | -46.40 |
| Price-to-Operating Cash Flow Ratio | 4.82 | 3.53 | 2.99 | -7.92 | 6.78 |
| Price-to-Earnings Growth (PEG) Ratio | -0.34 | 0.37 | -0.02 | 0.14 | -0.93 |
| Enterprise Value Multiple | 5.18 | 5.15 | 4.64 | 11.89 | 5.23 |
| Enterprise Value | 188.43B | 191.78B | 191.37B | 213.10B | 167.20B |
| EV to EBITDA | 5.18 | 5.15 | 4.64 | 11.89 | 5.23 |
| EV to Sales | 0.86 | 0.86 | 0.86 | 1.04 | 0.91 |
| EV to Free Cash Flow | -68.27 | 102.12 | 12.89 | -4.84 | -62.71 |
| EV to Operating Cash Flow | 7.57 | 5.55 | 4.38 | -13.20 | 9.16 |
| Tangible Book Value Per Share | 1902.86 | 2021.09 | 5638.73 | 5275.96 | 5424.89 |
| Shareholders’ Equity Per Share | 1911.86 | 2029.43 | 5674.14 | 5319.67 | 5458.43 |
| Tax and Other Ratios | |||||
| Effective Tax Rate | 0.28 | 0.29 | 0.17 | -0.81 | 0.18 |
| Revenue Per Share | 2195.66 | 2324.32 | 6496.22 | 5968.95 | 5003.37 |
| Net Income Per Share | 90.12 | 116.52 | 447.84 | -166.76 | 262.76 |
| Tax Burden | 0.71 | 0.70 | 0.82 | 1.84 | 0.81 |
| Interest Burden | 0.93 | 1.18 | 0.95 | 1.34 | 0.95 |
| Research & Development to Revenue | 0.02 | 0.00 | 0.02 | 0.02 | 0.02 |
| SG&A to Revenue | 0.17 | 0.19 | 0.10 | 0.11 | 0.11 |
| Stock-Based Compensation to Revenue | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Income Quality | 2.76 | 3.08 | 2.85 | 5.19 | 1.52 |
Currency in JPY
