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Citizen Watch Co Ltd (DE:CTZ)
FRANKFURT:CTZ
Germany Market
CTZ
Citizen Watch Co
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Citizen Watch Co (CTZ) Ratios

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Citizen Watch Co Ratios

DE:CTZ's free cash flow for Q2 2026 was ¥0.44. For the 2026 fiscal year, DE:CTZ's free cash flow was decreased by ¥ and operating cash flow was ¥0.05. See a summary of the company’s cash flow.
Ratios
TTM
Mar 26Mar 26Mar 25Mar 24
Liquidity Ratios
Current Ratio
 ― 3.51 3.52 3.54 3.27
Quick Ratio
 ― 2.07 2.11 2.01 1.91
Cash Ratio
 ― 1.21 1.22 1.07 1.04
Solvency Ratio
 ― 0.25 0.27 0.22 0.21
Operating Cash Flow Ratio
 ― 0.46 0.45 0.46 0.21
Short-Term Operating Cash Flow Coverage
 ― 2.11 3.88 3.39 1.20
Net Current Asset Value
¥ ―¥ 120.55B¥ 138.84B¥ 108.43B¥ 102.43B
Leverage Ratios
Debt-to-Assets Ratio
 ― 0.17 0.14 0.17 0.18
Debt-to-Equity Ratio
 ― 0.27 0.23 0.28 0.31
Debt-to-Capital Ratio
 ― 0.21 0.18 0.22 0.24
Long-Term Debt-to-Capital Ratio
 ― 0.16 0.14 0.17 0.19
Financial Leverage Ratio
 ― 1.62 1.60 1.68 1.74
Debt Service Coverage Ratio
 ― 2.18 4.39 3.35 2.31
Interest Coverage Ratio
 ― 58.23 61.98 64.78 79.82
Debt to Market Cap
 ― 0.29 0.14 0.25 0.29
Interest Debt Per Share
 ― 288.48 272.44 286.99 241.60
Net Debt to EBITDA
 ― -0.55 -0.78 -0.27 -0.32
Profitability Margins
Gross Profit Margin
―40.81%43.11%42.00%40.54%
EBIT Margin
―9.43%10.56%9.50%9.48%
EBITDA Margin
―13.72%14.71%13.43%13.19%
Operating Profit Margin
―6.49%8.72%8.01%7.87%
Pretax Profit Margin
―9.32%10.42%9.38%9.37%
Net Profit Margin
―7.53%8.97%7.34%7.25%
Continuous Operations Profit Margin
―7.51%8.99%7.29%6.98%
Net Income Per EBT
―80.85%86.09%78.28%77.32%
EBT Per EBIT
―143.67%119.44%117.00%119.12%
Return on Assets (ROA)
―5.75%6.64%5.53%5.60%
Return on Equity (ROE)
―9.33%10.61%9.27%9.74%
Return on Capital Employed (ROCE)
―6.08%7.93%7.38%7.63%
Return on Invested Capital (ROIC)
―4.67%6.67%5.57%5.44%
Return on Tangible Assets
―5.84%6.75%5.60%5.67%
Earnings Yield
―10.98%7.66%8.99%9.67%
Efficiency Ratios
Receivables Turnover
 ― 5.44 5.17 5.03 5.87
Payables Turnover
 ― 7.24 6.30 6.44 5.56
Inventory Turnover
 ― 1.69 1.62 1.56 1.65
Fixed Asset Turnover
 ― 3.46 3.32 3.56 3.79
Asset Turnover
 ― 0.76 0.74 0.75 0.77
Working Capital Turnover Ratio
 ― 1.64 1.68 1.68 1.58
Cash Conversion Cycle
 ― 233.17 238.28 249.30 217.56
Days of Sales Outstanding
 ― 67.06 70.55 72.57 62.19
Days of Inventory Outstanding
 ― 216.54 225.68 233.44 220.99
Days of Payables Outstanding
 ― 50.43 57.94 56.72 65.62
Operating Cycle
 ― 283.60 296.23 306.01 283.18
Cash Flow Ratios
Operating Cash Flow Per Share
 ― 146.66 159.13 140.92 57.12
Free Cash Flow Per Share
 ― 76.66 72.16 68.10 0.07
CapEx Per Share
 ― 70.00 86.97 72.82 57.05
Free Cash Flow to Operating Cash Flow
 ― 0.52 0.45 0.48 <0.01
Dividend Paid and CapEx Coverage Ratio
 ― 1.30 1.20 1.25 0.70
Capital Expenditure Coverage Ratio
 ― 2.10 1.83 1.94 1.00
Operating Cash Flow Coverage Ratio
 ― 0.51 0.59 0.49 0.24
Operating Cash Flow to Sales Ratio
 ― 0.11 0.11 0.11 0.06
Free Cash Flow Yield
―8.59%4.33%6.54%<0.01%
Valuation Ratios
Price-to-Earnings (P/E) Ratio
 ― 9.11 13.06 11.12 10.34
Price-to-Sales (P/S) Ratio
 ― 0.69 1.17 0.82 0.75
Price-to-Book (P/B) Ratio
 ― 0.85 1.39 1.03 1.01
Price-to-Free Cash Flow (P/FCF) Ratio
 ― 11.64 23.07 15.29 11.29K
Price-to-Operating Cash Flow Ratio
 ― 6.08 10.46 7.39 13.62
Price-to-Earnings Growth (PEG) Ratio
 ― 1.98 0.43 0.46 1.91
Price-to-Fair Value
 ― 0.85 1.39 1.03 1.01
Enterprise Value Multiple
 ― 4.46 7.19 5.81 5.36
Enterprise Value
 ― 193.76B 366.61B 244.03B 213.08B
EV to EBITDA
 ― 4.46 7.19 5.81 5.36
EV to Sales
 ― 0.61 1.06 0.78 0.71
EV to Free Cash Flow
 ― 10.36 20.83 14.61 10.65K
EV to Operating Cash Flow
 ― 5.42 9.44 7.06 12.85
Tangible Book Value Per Share
 ― 1.06K 1.21K 1.02K 785.79
Shareholders’ Equity Per Share
 ― 1.05K 1.20K 1.01K 772.54
Tax and Other Ratios
Effective Tax Rate
 ― 0.19 0.14 0.22 0.26
Revenue Per Share
 ― 1.30K 1.42K 1.28K 1.04K
Net Income Per Share
 ― 97.91 127.48 93.60 75.25
Tax Burden
 ― 0.81 0.86 0.78 0.77
Interest Burden
 ― 0.99 0.99 0.99 0.99
Research & Development to Revenue
 ― 0.02 0.00 0.02 0.02
SG&A to Revenue
 ― 0.33 0.34 0.24 0.23
Stock-Based Compensation to Revenue
 ― 0.00 0.00 0.00 0.00
Income Quality
 ― 1.50 1.25 1.51 0.59
Currency in JPY