Chugai Pharmaceutical Co (CUP) Ratios
Chugai Pharmaceutical Co Ratios
DE:CUP's free cash flow for Q3 2026 was $20.41B. For the 2026 fiscal year, DE:CUP's free cash flow was decreased by $-36.81B and operating cash flow was $57.22B. See a summary of the company’s cash flow.
| Ratios | Dec 25 | Dec 24 | Dec 23 | Dec 22 | Dec 21 |
|---|---|---|---|---|---|
| Liquidity Ratios | |||||
| Current Ratio | 4.23 | 5.53 | 4.74 | 3.15 | 3.25 |
| Quick Ratio | 3.56 | 4.70 | 3.79 | 2.46 | 2.61 |
| Cash Ratio | 1.04 | 1.86 | 1.59 | 0.52 | 0.82 |
| Solvency Ratio | 1.05 | 1.37 | 1.16 | 0.91 | 0.95 |
| Operating Cash Flow Ratio | 0.95 | 1.54 | 1.42 | 0.58 | 0.85 |
| Short-Term Operating Cash Flow Coverage | 0.00 | 70.32 | 58.77 | 37.94 | 42.69 |
| Net Current Asset Value | $ 1.30T | $ 1.30T | $ 1.06T | $ 891.17B | $ 712.98B |
| Leverage Ratios | |||||
| Debt-to-Assets Ratio | 0.00 | 0.00 | 0.01 | 0.01 | 0.01 |
| Debt-to-Equity Ratio | 0.00 | 0.01 | 0.01 | 0.01 | 0.01 |
| Debt-to-Capital Ratio | 0.00 | 0.01 | 0.01 | 0.01 | 0.01 |
| Long-Term Debt-to-Capital Ratio | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Financial Leverage Ratio | 1.22 | 1.16 | 1.19 | 1.31 | 1.30 |
| Debt Service Coverage Ratio | 455.73 | 64.87 | 50.63 | 62.51 | 50.60 |
| Interest Coverage Ratio | 575.24 | 5725.34 | 5069.09 | 8899.03 | 8851.80 |
| Debt to Market Cap | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Interest Debt Per Share | 0.62 | 6.68 | 8.23 | 8.61 | 9.79 |
| Net Debt to EBITDA | -0.68 | -0.92 | -0.94 | -0.37 | -0.56 |
| Profitability Margins | |||||
| Gross Profit Margin | 71.09% | 70.97% | 62.36% | 62.15% | 66.04% |
| EBIT Margin | 47.60% | 46.40% | 39.94% | 42.16% | 41.95% |
| EBITDA Margin | 50.19% | 49.10% | 42.80% | 44.66% | 45.04% |
| Operating Profit Margin | 46.92% | 46.46% | 37.40% | 42.38% | 43.38% |
| Pretax Profit Margin | 47.52% | 46.39% | 39.93% | 42.16% | 41.95% |
| Net Profit Margin | 34.50% | 33.09% | 29.29% | 29.72% | 30.31% |
| Continuous Operations Profit Margin | 34.50% | 33.09% | 29.29% | 29.72% | 30.31% |
| Net Income Per EBT | 72.60% | 71.32% | 73.33% | 70.49% | 72.25% |
| EBT Per EBIT | 101.29% | 99.84% | 106.77% | 99.48% | 96.69% |
| Return on Assets (ROA) | 17.58% | 17.54% | 16.84% | 20.03% | 19.69% |
| Return on Equity (ROE) | 21.42% | 20.37% | 20.02% | 26.29% | 25.50% |
| Return on Capital Employed (ROCE) | 28.68% | 28.36% | 25.28% | 36.92% | 35.81% |
| Return on Invested Capital (ROIC) | 20.83% | 20.16% | 18.46% | 25.91% | 25.73% |
| Return on Tangible Assets | 17.98% | 17.68% | 17.02% | 20.30% | 19.98% |
| Earnings Yield | 3.20% | 3.36% | 3.70% | 6.76% | 4.93% |
| Efficiency Ratios | |||||
| Receivables Turnover | 2.84 | 3.50 | 3.49 | 2.46 | 2.81 |
| Payables Turnover | 2.86 | 21.05 | 7.71 | 3.31 | 3.49 |
| Inventory Turnover | 1.31 | 1.42 | 1.53 | 1.63 | 1.63 |
| Fixed Asset Turnover | 2.62 | 2.65 | 2.64 | 3.26 | 2.84 |
| Asset Turnover | 0.51 | 0.53 | 0.58 | 0.67 | 0.65 |
| Working Capital Turnover Ratio | 0.95 | 0.98 | 1.12 | 1.53 | 1.50 |
| Cash Conversion Cycle | 278.71 | 344.71 | 296.01 | 261.87 | 250.00 |
| Days of Sales Outstanding | 128.57 | 104.22 | 104.73 | 148.48 | 129.98 |
| Days of Inventory Outstanding | 277.85 | 257.82 | 238.60 | 223.65 | 224.53 |
| Days of Payables Outstanding | 127.71 | 17.34 | 47.32 | 110.26 | 104.51 |
| Operating Cycle | 406.42 | 362.05 | 343.33 | 372.13 | 354.51 |
| Cash Flow Ratios | |||||
| Operating Cash Flow Per Share | 236.65 | 271.99 | 249.16 | 148.41 | 170.07 |
| Free Cash Flow Per Share | 190.31 | 241.05 | 204.03 | 105.10 | 125.75 |
| Dividend Paid and CapEx Coverage Ratio | 1.04 | 2.43 | 1.99 | 1.17 | 1.63 |
| Capital Expenditure Coverage Ratio | 5.11 | 8.79 | 5.52 | 3.43 | 3.84 |
| Operating Cash Flow Coverage Ratio | 0.00 | 41.08 | 30.47 | 17.30 | 17.43 |
| Operating Cash Flow to Sales Ratio | 0.31 | 0.38 | 0.37 | 0.19 | 0.28 |
| Free Cash Flow Yield | 2.31% | 3.44% | 3.82% | 3.12% | 3.37% |
| Valuation Ratios | |||||
| Price-to-Earnings (P/E) Ratio | 31.26 | 29.73 | 27.00 | 14.80 | 20.27 |
| Price-to-Sales (P/S) Ratio | 10.78 | 9.84 | 7.91 | 4.40 | 6.14 |
| Price-to-Book (P/B) Ratio | 6.70 | 6.06 | 5.41 | 3.89 | 5.17 |
| Price-to-Free Cash Flow (P/FCF) Ratio | 43.31 | 29.04 | 26.18 | 32.04 | 29.70 |
| Price-to-Operating Cash Flow Ratio | 34.83 | 25.73 | 21.44 | 22.69 | 21.96 |
| Price-to-Earnings Growth (PEG) Ratio | 2.60 | 1.57 | -2.06 | 0.63 | 0.49 |
| Enterprise Value Multiple | 20.81 | 19.12 | 17.54 | 9.48 | 13.08 |
| Enterprise Value | 13.14T | 10.99T | 8.34T | 5.33T | 5.89T |
| EV to EBITDA | 20.81 | 19.12 | 17.54 | 9.48 | 13.08 |
| EV to Sales | 10.44 | 9.39 | 7.51 | 4.23 | 5.89 |
| EV to Free Cash Flow | 41.95 | 27.70 | 24.86 | 30.84 | 28.48 |
| EV to Operating Cash Flow | 33.74 | 24.55 | 20.35 | 21.84 | 21.06 |
| Tangible Book Value Per Share | 1197.81 | 1144.62 | 976.00 | 850.71 | 709.21 |
| Shareholders’ Equity Per Share | 1230.95 | 1155.48 | 988.07 | 866.00 | 722.57 |
| Tax and Other Ratios | |||||
| Effective Tax Rate | 0.27 | 0.29 | 0.27 | 0.30 | 0.28 |
| Revenue Per Share | 764.40 | 711.34 | 675.52 | 766.02 | 608.07 |
| Net Income Per Share | 263.73 | 235.36 | 197.83 | 227.64 | 184.29 |
| Tax Burden | 0.73 | 0.71 | 0.73 | 0.70 | 0.72 |
| Interest Burden | 1.00 | 1.00 | 1.00 | 1.00 | 1.00 |
| Research & Development to Revenue | 0.15 | 0.15 | 0.15 | 0.12 | 0.13 |
| SG&A to Revenue | 0.09 | 0.09 | 0.00 | 0.00 | 0.00 |
| Stock-Based Compensation to Revenue | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Income Quality | 0.90 | 1.16 | 1.26 | 0.42 | 0.59 |
Currency in JPY