CyberAgent (CL2) Ratios
CyberAgent Ratios
DE:CL2's free cash flow for Q3 2026 was $0.00. For the 2026 fiscal year, DE:CL2's free cash flow was increased by $0.00 and operating cash flow was $0.00. See a summary of the company’s cash flow.
| Ratios | Sep 25 | Sep 24 | Sep 23 | Sep 22 | Sep 21 |
|---|---|---|---|---|---|
| Liquidity Ratios | |||||
| Current Ratio | 2.19 | 2.13 | 2.59 | 2.26 | 2.14 |
| Quick Ratio | 2.14 | 2.06 | 2.53 | 2.23 | 2.12 |
| Cash Ratio | 1.29 | 1.25 | 1.49 | 1.28 | 1.29 |
| Solvency Ratio | 0.14 | 0.10 | 0.05 | 0.20 | 0.27 |
| Operating Cash Flow Ratio | 0.44 | 0.30 | 0.16 | 0.14 | 0.78 |
| Short-Term Operating Cash Flow Coverage | 34.49 | 2.01 | 6.63 | 0.80 | 105.70 |
| Net Current Asset Value | $ 108.74B | $ 92.45B | $ 102.06B | $ 133.06B | $ 113.22B |
| Leverage Ratios | |||||
| Debt-to-Assets Ratio | 0.17 | 0.21 | 0.23 | 0.12 | 0.11 |
| Debt-to-Equity Ratio | 0.52 | 0.70 | 0.75 | 0.32 | 0.33 |
| Debt-to-Capital Ratio | 0.34 | 0.41 | 0.43 | 0.24 | 0.25 |
| Long-Term Debt-to-Capital Ratio | 0.34 | 0.35 | 0.42 | 0.14 | 0.24 |
| Financial Leverage Ratio | 3.03 | 3.26 | 3.32 | 2.66 | 2.94 |
| Debt Service Coverage Ratio | 19.12 | 1.24 | 6.10 | 2.17 | 73.04 |
| Interest Coverage Ratio | 167.53 | 163.60 | 175.99 | 1250.96 | 6140.06 |
| Debt to Market Cap | 0.11 | 0.22 | 0.26 | 0.08 | 0.04 |
| Interest Debt Per Share | 188.48 | 219.80 | 211.85 | 91.58 | 84.09 |
| Net Debt to EBITDA | -1.78 | -2.36 | -2.97 | -1.66 | -1.25 |
| Profitability Margins | |||||
| Gross Profit Margin | 30.21% | 27.30% | 26.72% | 30.84% | 34.81% |
| EBIT Margin | 7.63% | 3.93% | 3.15% | 8.85% | 15.12% |
| EBITDA Margin | 8.67% | 5.23% | 4.32% | 10.12% | 16.66% |
| Operating Profit Margin | 8.20% | 5.00% | 3.10% | 9.51% | 15.66% |
| Pretax Profit Margin | 7.58% | 3.90% | 2.82% | 8.62% | 15.11% |
| Net Profit Margin | 3.62% | 1.99% | 0.49% | 3.22% | 6.19% |
| Continuous Operations Profit Margin | 4.80% | 2.54% | 1.27% | 5.36% | 10.00% |
| Net Income Per EBT | 47.82% | 51.19% | 17.42% | 37.40% | 40.95% |
| EBT Per EBIT | 92.36% | 77.87% | 90.94% | 90.65% | 96.49% |
| Return on Assets (ROA) | 5.68% | 3.09% | 0.74% | 5.97% | 10.78% |
| Return on Equity (ROE) | 17.23% | 10.09% | 2.47% | 15.87% | 31.68% |
| Return on Capital Employed (ROCE) | 18.90% | 11.50% | 6.55% | 26.63% | 43.16% |
| Return on Invested Capital (ROIC) | 11.90% | 7.01% | 2.92% | 15.22% | 28.45% |
| Return on Tangible Assets | 6.33% | 3.42% | 0.80% | 6.33% | 11.58% |
| Earnings Yield | 3.52% | 3.10% | 0.87% | 3.72% | 3.77% |
| Efficiency Ratios | |||||
| Receivables Turnover | 9.88 | 9.87 | 8.92 | 9.82 | 8.87 |
| Payables Turnover | 7.46 | 7.85 | 7.37 | 8.30 | 7.75 |
| Inventory Turnover | 59.20 | 50.24 | 58.79 | 115.30 | 134.68 |
| Fixed Asset Turnover | 26.81 | 29.37 | 29.29 | 37.45 | 39.81 |
| Asset Turnover | 1.57 | 1.55 | 1.52 | 1.85 | 1.74 |
| Working Capital Turnover Ratio | 4.34 | 3.96 | 3.81 | 4.38 | 4.82 |
| Cash Conversion Cycle | -5.83 | -2.28 | -2.40 | -3.66 | -3.21 |
| Days of Sales Outstanding | 36.93 | 36.97 | 40.90 | 37.16 | 41.17 |
| Days of Inventory Outstanding | 6.17 | 7.27 | 6.21 | 3.17 | 2.71 |
| Days of Payables Outstanding | 48.92 | 46.52 | 49.51 | 43.98 | 47.09 |
| Operating Cycle | 43.09 | 44.23 | 47.11 | 40.32 | 43.88 |
| Cash Flow Ratios | |||||
| Operating Cash Flow Per Share | 154.32 | 98.90 | 41.15 | 35.49 | 217.09 |
| Free Cash Flow Per Share | 133.16 | 85.71 | -9.39 | -16.11 | 192.40 |
| Dividend Paid and CapEx Coverage Ratio | 4.16 | 3.51 | 0.64 | 0.57 | 6.54 |
| Capital Expenditure Coverage Ratio | 7.29 | 7.50 | 0.81 | 0.69 | 8.79 |
| Operating Cash Flow Coverage Ratio | 0.82 | 0.45 | 0.19 | 0.39 | 2.58 |
| Operating Cash Flow to Sales Ratio | 0.09 | 0.06 | 0.03 | 0.03 | 0.16 |
| Free Cash Flow Yield | 7.50% | 8.41% | -1.16% | -1.32% | 8.88% |
| Valuation Ratios | |||||
| Price-to-Earnings (P/E) Ratio | 28.41 | 32.30 | 115.26 | 26.89 | 26.52 |
| Price-to-Sales (P/S) Ratio | 1.03 | 0.64 | 0.57 | 0.87 | 1.64 |
| Price-to-Book (P/B) Ratio | 4.90 | 3.26 | 2.85 | 4.27 | 8.40 |
| Price-to-Free Cash Flow (P/FCF) Ratio | 13.34 | 11.89 | -85.85 | -75.62 | 11.26 |
| Price-to-Operating Cash Flow Ratio | 11.51 | 10.31 | 19.60 | 34.32 | 9.98 |
| Price-to-Earnings Growth (PEG) Ratio | 0.29 | 0.16 | -1.36 | -0.60 | 0.05 |
| Enterprise Value Multiple | 10.09 | 9.96 | 10.14 | 6.90 | 8.60 |
| Enterprise Value | 764.72B | 417.12B | 315.53B | 496.24B | 954.61B |
| EV to EBITDA | 10.09 | 9.96 | 10.14 | 6.90 | 8.60 |
| EV to Sales | 0.87 | 0.52 | 0.44 | 0.70 | 1.43 |
| EV to Free Cash Flow | 11.34 | 9.61 | -66.39 | -60.93 | 9.83 |
| EV to Operating Cash Flow | 9.78 | 8.33 | 15.15 | 27.65 | 8.71 |
| Tangible Book Value Per Share | 432.23 | 397.44 | 386.82 | 397.23 | 332.14 |
| Shareholders’ Equity Per Share | 362.80 | 312.64 | 282.68 | 285.45 | 257.88 |
| Tax and Other Ratios | |||||
| Effective Tax Rate | 0.37 | 0.35 | 0.55 | 0.38 | 0.34 |
| Revenue Per Share | 1725.65 | 1582.65 | 1423.20 | 1405.26 | 1319.97 |
| Net Income Per Share | 62.52 | 31.56 | 7.00 | 45.29 | 81.68 |
| Tax Burden | 0.48 | 0.51 | 0.17 | 0.37 | 0.41 |
| Interest Burden | 0.99 | 0.99 | 0.90 | 0.97 | 1.00 |
| Research & Development to Revenue | 0.00 | 0.00 | 0.01 | 0.01 | 0.01 |
| SG&A to Revenue | 0.22 | 0.22 | 0.14 | 0.12 | 0.12 |
| Stock-Based Compensation to Revenue | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Income Quality | 2.47 | 3.13 | 0.92 | 0.29 | 1.09 |
Currency in JPY