Nippon Active Value Fund Plc (4BL) Ratios
Nippon Active Value Fund Plc Ratios
DE:4BL's free cash flow for Q2 2026 was $3.26M. For the 2026 fiscal year, DE:4BL's free cash flow was increased by $0.00 and operating cash flow was $3.26M. See a summary of the company’s cash flow.
| Ratios | Dec 25 | Dec 24 | Dec 23 | Dec 22 | Dec 21 |
|---|---|---|---|---|---|
| Liquidity Ratios | |||||
| Current Ratio | 19.80 | 16.77 | 73.45 | 128.82 | 127.87 |
| Quick Ratio | 19.80 | 16.77 | 73.45 | 128.82 | 127.87 |
| Cash Ratio | 19.62 | 16.77 | 64.89 | 123.98 | 114.60 |
| Solvency Ratio | 95.48 | 37.05 | 91.27 | 10.30 | 62.83 |
| Operating Cash Flow Ratio | 11.21 | 1.51 | -3.73 | 15.53 | -3.91 |
| Short-Term Operating Cash Flow Coverage | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Net Current Asset Value | $ 9.37M | $ 18.58M | $ 24.67M | $ 32.46M | $ 17.23M |
| Leverage Ratios | |||||
| Debt-to-Assets Ratio | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Debt-to-Equity Ratio | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Debt-to-Capital Ratio | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Long-Term Debt-to-Capital Ratio | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Financial Leverage Ratio | 1.00 | 1.00 | 1.00 | 1.00 | 1.00 |
| Debt Service Coverage Ratio | 1256.24 | 0.00 | 0.00 | 0.00 | 0.00 |
| Interest Coverage Ratio | 1278.55 | 0.00 | 0.00 | 0.00 | 0.00 |
| Debt to Market Cap | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Interest Debt Per Share | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Net Debt to EBITDA | -0.15 | -0.39 | -0.44 | -6.74 | -0.56 |
| Profitability Margins | |||||
| Gross Profit Margin | 99.92% | 93.73% | 100.00% | 100.00% | 100.00% |
| EBIT Margin | 97.74% | 100.30% | 97.16% | 72.89% | 103.87% |
| EBITDA Margin | 97.74% | 100.30% | 102.43% | 72.89% | 103.87% |
| Operating Profit Margin | 97.74% | 100.30% | 97.16% | 72.89% | 103.87% |
| Pretax Profit Margin | 97.74% | 96.71% | 97.16% | 87.42% | 97.39% |
| Net Profit Margin | 96.04% | 94.93% | 96.16% | 78.92% | 96.11% |
| Continuous Operations Profit Margin | 96.04% | 94.93% | 96.16% | 78.92% | 96.11% |
| Net Income Per EBT | 98.25% | 98.15% | 98.96% | 90.27% | 98.68% |
| EBT Per EBIT | 100.00% | 96.42% | 100.00% | 119.93% | 93.76% |
| Return on Assets (ROA) | 14.85% | 13.23% | 14.84% | 3.20% | 16.81% |
| Return on Equity (ROE) | 14.88% | 13.28% | 14.87% | 3.21% | 16.85% |
| Return on Capital Employed (ROCE) | 15.14% | 14.03% | 15.01% | 2.96% | 18.18% |
| Return on Invested Capital (ROIC) | 14.87% | 13.77% | 14.86% | 2.67% | 17.94% |
| Return on Tangible Assets | 14.85% | 13.23% | 14.84% | 3.20% | 16.81% |
| Earnings Yield | 16.08% | 13.68% | 25.98% | 3.84% | 18.85% |
| Efficiency Ratios | |||||
| Receivables Turnover | 1282.94 | 40.48 | 17.15 | 5.31 | 14.93 |
| Payables Turnover | 0.10 | 2.70 | 5.92 | 5.97 | 9.64 |
| Inventory Turnover | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Fixed Asset Turnover | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Asset Turnover | 0.15 | 0.14 | 0.15 | 0.04 | 0.17 |
| Working Capital Turnover Ratio | 4.73 | 2.35 | 1.72 | 0.26 | 1.72 |
| Cash Conversion Cycle | -3628.24 | -126.13 | -40.39 | 7.60 | -13.39 |
| Days of Sales Outstanding | 0.28 | 9.02 | 21.28 | 68.75 | 24.45 |
| Days of Inventory Outstanding | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Days of Payables Outstanding | 3628.53 | 135.15 | 61.67 | 61.15 | 37.84 |
| Operating Cycle | 0.28 | 9.02 | 21.28 | 68.75 | 24.45 |
| Cash Flow Ratios | |||||
| Operating Cash Flow Per Share | 0.03 | 0.01 | -0.01 | 0.04 | -0.01 |
| Free Cash Flow Per Share | 0.03 | 0.01 | -0.01 | 0.04 | -0.01 |
| Dividend Paid and CapEx Coverage Ratio | 0.92 | 0.59 | -0.35 | 1.80 | -0.62 |
| Capital Expenditure Coverage Ratio | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Operating Cash Flow Coverage Ratio | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Operating Cash Flow to Sales Ratio | 0.09 | 0.03 | -0.03 | 0.62 | -0.02 |
| Free Cash Flow Yield | 1.43% | 0.50% | -0.70% | 2.99% | -0.39% |
| Valuation Ratios | |||||
| Price-to-Earnings (P/E) Ratio | 6.09 | 7.21 | 3.85 | 26.06 | 5.31 |
| Price-to-Sales (P/S) Ratio | 5.97 | 6.94 | 3.70 | 20.57 | 5.10 |
| Price-to-Book (P/B) Ratio | 0.93 | 0.97 | 0.57 | 0.84 | 0.89 |
| Price-to-Free Cash Flow (P/FCF) Ratio | 70.15 | 198.23 | -143.15 | 33.41 | -258.52 |
| Price-to-Operating Cash Flow Ratio | 70.15 | 198.23 | -143.15 | 33.41 | -258.52 |
| Price-to-Earnings Growth (PEG) Ratio | 0.20 | -0.19 | 0.00 | -0.32 | 0.07 |
| Enterprise Value Multiple | 5.96 | 6.53 | 3.17 | 21.48 | 4.35 |
| Enterprise Value | 388.56M | 334.75M | 160.84M | 101.06M | 123.53M |
| EV to EBITDA | 5.96 | 6.53 | 3.17 | 21.48 | 4.35 |
| EV to Sales | 5.82 | 6.55 | 3.25 | 15.65 | 4.52 |
| EV to Free Cash Flow | 68.40 | 187.12 | -125.75 | 25.42 | -229.18 |
| EV to Operating Cash Flow | 68.40 | 187.12 | -125.75 | 25.42 | -229.18 |
| Tangible Book Value Per Share | 2.24 | 1.93 | 2.83 | 1.40 | 1.50 |
| Shareholders’ Equity Per Share | 2.24 | 1.93 | 2.83 | 1.40 | 1.50 |
| Tax and Other Ratios | |||||
| Effective Tax Rate | 0.02 | 0.02 | 0.01 | 0.10 | 0.01 |
| Revenue Per Share | 0.35 | 0.27 | 0.44 | 0.06 | 0.26 |
| Net Income Per Share | 0.33 | 0.26 | 0.42 | 0.05 | 0.25 |
| Tax Burden | 0.98 | 0.98 | 0.99 | 0.90 | 0.99 |
| Interest Burden | 1.00 | 0.96 | 1.00 | 1.20 | 0.94 |
| Research & Development to Revenue | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| SG&A to Revenue | 0.02 | 0.03 | 0.03 | 0.12 | 0.03 |
| Stock-Based Compensation to Revenue | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Income Quality | 0.09 | 0.04 | -0.03 | 0.70 | -0.02 |
Currency in GBP