Nippon Aqua Co., Ltd. (N3A) Ratios
Nippon Aqua Co., Ltd. Ratios
DE:N3A's free cash flow for Q2 2026 was $0.00. For the 2026 fiscal year, DE:N3A'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 | Dec 25 | Dec 24 | Dec 23 | Dec 22 | Dec 21 |
|---|---|---|---|---|---|
| Liquidity Ratios | |||||
| Current Ratio | 1.42 | 1.40 | 1.42 | 1.23 | 1.34 |
| Quick Ratio | 1.22 | 1.24 | 1.21 | 1.01 | 1.24 |
| Cash Ratio | 0.17 | 0.17 | 0.19 | 0.19 | 0.19 |
| Solvency Ratio | 0.15 | 0.16 | 0.20 | 0.13 | 0.11 |
| Operating Cash Flow Ratio | 0.11 | -0.04 | 0.37 | -0.02 | 0.05 |
| Short-Term Operating Cash Flow Coverage | 0.31 | -0.11 | 1.68 | -0.05 | 0.17 |
| Net Current Asset Value | $ 5.84B | $ 5.29B | $ 4.39B | $ 3.13B | $ 3.26B |
| Leverage Ratios | |||||
| Debt-to-Assets Ratio | 0.19 | 0.19 | 0.12 | 0.28 | 0.18 |
| Debt-to-Equity Ratio | 0.41 | 0.43 | 0.26 | 0.77 | 0.41 |
| Debt-to-Capital Ratio | 0.29 | 0.30 | 0.21 | 0.43 | 0.29 |
| Long-Term Debt-to-Capital Ratio | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Financial Leverage Ratio | 2.22 | 2.28 | 2.19 | 2.76 | 2.30 |
| Debt Service Coverage Ratio | 0.43 | 0.47 | 0.94 | 0.29 | 0.37 |
| Interest Coverage Ratio | 64.24 | 128.07 | 208.99 | 191.51 | 143.03 |
| Debt to Market Cap | 0.17 | 0.19 | 0.09 | 0.23 | 0.14 |
| Interest Debt Per Share | 152.20 | 146.30 | 78.38 | 189.79 | 101.97 |
| Net Debt to EBITDA | 0.80 | 0.80 | 0.13 | 1.32 | 0.83 |
| Profitability Margins | |||||
| Gross Profit Margin | 22.94% | 21.99% | 23.73% | 22.54% | 19.83% |
| EBIT Margin | 8.20% | 8.51% | 10.32% | 9.24% | 6.02% |
| EBITDA Margin | 8.88% | 9.60% | 11.17% | 10.11% | 6.89% |
| Operating Profit Margin | 8.20% | 8.51% | 10.17% | 9.07% | 5.91% |
| Pretax Profit Margin | 8.31% | 8.59% | 10.27% | 9.20% | 5.97% |
| Net Profit Margin | 5.63% | 6.08% | 7.07% | 6.03% | 3.99% |
| Continuous Operations Profit Margin | 5.63% | 6.08% | 7.07% | 6.03% | 3.99% |
| Net Income Per EBT | 67.80% | 70.79% | 68.84% | 65.62% | 66.79% |
| EBT Per EBIT | 101.34% | 100.89% | 101.01% | 101.35% | 101.14% |
| Return on Assets (ROA) | 7.35% | 7.64% | 9.83% | 7.05% | 5.22% |
| Return on Equity (ROE) | 16.30% | 17.44% | 21.54% | 19.45% | 12.00% |
| Return on Capital Employed (ROCE) | 23.55% | 24.15% | 30.45% | 28.87% | 17.41% |
| Return on Invested Capital (ROIC) | 11.32% | 12.01% | 16.69% | 10.81% | 8.36% |
| Return on Tangible Assets | 7.37% | 7.67% | 9.87% | 7.08% | 5.25% |
| Earnings Yield | 6.89% | 7.59% | 7.20% | 5.80% | 4.30% |
| Efficiency Ratios | |||||
| Receivables Turnover | 2.33 | 2.14 | 2.55 | 2.29 | 2.26 |
| Payables Turnover | 3.45 | 3.12 | 3.35 | 3.17 | 3.16 |
| Inventory Turnover | 8.98 | 10.62 | 9.79 | 6.37 | 20.13 |
| Fixed Asset Turnover | 7.52 | 7.09 | 6.49 | 5.77 | 5.49 |
| Asset Turnover | 1.30 | 1.26 | 1.39 | 1.17 | 1.31 |
| Working Capital Turnover Ratio | 5.94 | 6.08 | 7.29 | 7.71 | 7.13 |
| Cash Conversion Cycle | 91.08 | 87.73 | 71.54 | 101.76 | 64.64 |
| Days of Sales Outstanding | 156.32 | 170.21 | 143.19 | 159.59 | 161.85 |
| Days of Inventory Outstanding | 40.67 | 34.35 | 37.30 | 57.30 | 18.13 |
| Days of Payables Outstanding | 105.90 | 116.83 | 108.95 | 115.13 | 115.35 |
| Operating Cycle | 196.99 | 204.56 | 180.49 | 216.89 | 179.98 |
| Cash Flow Ratios | |||||
| Operating Cash Flow Per Share | 47.35 | -16.44 | 128.10 | -9.22 | 16.11 |
| Free Cash Flow Per Share | 32.54 | -22.24 | 117.92 | -18.18 | 5.10 |
| Dividend Paid and CapEx Coverage Ratio | 0.97 | -0.44 | 3.75 | -0.32 | 0.52 |
| Capital Expenditure Coverage Ratio | 3.20 | -2.83 | 12.58 | -1.03 | 1.46 |
| Operating Cash Flow Coverage Ratio | 0.31 | -0.11 | 1.64 | -0.05 | 0.16 |
| Operating Cash Flow to Sales Ratio | 0.04 | -0.02 | 0.14 | -0.01 | 0.02 |
| Free Cash Flow Yield | 3.77% | -2.88% | 13.29% | -2.20% | 0.74% |
| Valuation Ratios | |||||
| Price-to-Earnings (P/E) Ratio | 14.52 | 13.18 | 13.90 | 17.25 | 23.27 |
| Price-to-Sales (P/S) Ratio | 0.82 | 0.80 | 0.98 | 1.04 | 0.93 |
| Price-to-Book (P/B) Ratio | 2.37 | 2.30 | 2.99 | 3.35 | 2.79 |
| Price-to-Free Cash Flow (P/FCF) Ratio | 26.52 | -34.71 | 7.52 | -45.56 | 134.58 |
| Price-to-Operating Cash Flow Ratio | 18.23 | -46.96 | 6.92 | -89.77 | 42.64 |
| Price-to-Earnings Growth (PEG) Ratio | 9.77 | -1.60 | 0.42 | 0.28 | -0.80 |
| Enterprise Value Multiple | 10.01 | 9.15 | 8.93 | 11.63 | 14.31 |
| Enterprise Value | 29.93B | 26.57B | 28.26B | 30.16B | 23.55B |
| EV to EBITDA | 10.01 | 9.15 | 8.93 | 11.63 | 14.31 |
| EV to Sales | 0.89 | 0.88 | 1.00 | 1.18 | 0.99 |
| EV to Free Cash Flow | 28.83 | -38.01 | 7.63 | -51.41 | 142.81 |
| EV to Operating Cash Flow | 19.81 | -51.43 | 7.03 | -101.31 | 45.25 |
| Tangible Book Value Per Share | 361.89 | 333.14 | 293.63 | 243.82 | 242.66 |
| Shareholders’ Equity Per Share | 364.67 | 335.68 | 296.35 | 246.80 | 246.11 |
| Tax and Other Ratios | |||||
| Effective Tax Rate | 0.32 | 0.29 | 0.31 | 0.34 | 0.33 |
| Revenue Per Share | 1055.44 | 963.36 | 902.69 | 795.25 | 739.86 |
| Net Income Per Share | 59.43 | 58.56 | 63.83 | 47.99 | 29.52 |
| Tax Burden | 0.68 | 0.71 | 0.69 | 0.66 | 0.67 |
| Interest Burden | 1.01 | 1.01 | 1.00 | 0.99 | 0.99 |
| Research & Development to Revenue | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| SG&A to Revenue | 0.15 | 0.13 | 0.01 | 0.01 | 0.01 |
| Stock-Based Compensation to Revenue | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Income Quality | 0.80 | -0.28 | 1.38 | -0.13 | 0.36 |
Currency in JPY