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AVI Japan Opportunity Trust Plc (AJOT) Ratios
AVI Japan Opportunity Trust Plc Ratios
GB:AJOT's free cash flow for Q2 2026 was $2.83M. For the 2026 fiscal year, GB:AJOT's free cash flow was increased by $0.00 and operating cash flow was $2.83M. See a summary of the company’s cash flow.
| Ratios | Dec 25 | Dec 24 | Dec 23 | Dec 22 | Dec 21 |
|---|---|---|---|---|---|
| Liquidity Ratios | |||||
| Current Ratio | 5.38 | 109.16 | 0.00 | 155.90 | 27.64 |
| Quick Ratio | 5.38 | 109.16 | 0.00 | -0.20 | 27.64 |
| Cash Ratio | 5.38 | 88.57 | 0.00 | 152.78 | 26.34 |
| Solvency Ratio | 1.12 | 2.45 | 1.48 | -0.42 | 0.93 |
| Operating Cash Flow Ratio | 0.39 | 17.39 | 0.00 | 25.65 | 3.65 |
| Short-Term Operating Cash Flow Coverage | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Net Current Asset Value | $ -8.52M | $ -8.88M | $ -2.91M | $ -7.96M | $ -10.53M |
| Leverage Ratios | |||||
| Debt-to-Assets Ratio | 0.07 | 0.07 | 0.08 | 0.09 | 0.10 |
| Debt-to-Equity Ratio | 0.07 | 0.07 | 0.09 | 0.10 | 0.12 |
| Debt-to-Capital Ratio | 0.07 | 0.07 | 0.08 | 0.09 | 0.10 |
| Long-Term Debt-to-Capital Ratio | 0.07 | 0.07 | 0.00 | 0.00 | 0.00 |
| Financial Leverage Ratio | 1.09 | 1.07 | 1.09 | 1.10 | 1.12 |
| Debt Service Coverage Ratio | 73.42 | 127.08 | 123.61 | -29.13 | 73.66 |
| Interest Coverage Ratio | 74.74 | 128.71 | 127.70 | -27.51 | 75.03 |
| Debt to Market Cap | 0.13 | 0.07 | 0.00 | 0.00 | 0.00 |
| Interest Debt Per Share | 0.23 | 0.11 | 0.12 | 0.12 | 0.15 |
| Net Debt to EBITDA | 0.07 | 0.25 | 0.12 | -1.21 | 0.59 |
| Profitability Margins | |||||
| Gross Profit Margin | 98.71% | 99.25% | 92.42% | 131.27% | 90.55% |
| EBIT Margin | 96.20% | 96.84% | 95.11% | 107.28% | 90.50% |
| EBITDA Margin | 96.20% | 96.84% | 95.11% | 109.88% | 96.39% |
| Operating Profit Margin | 96.20% | 96.84% | 96.60% | 109.88% | 96.39% |
| Pretax Profit Margin | 96.20% | 96.84% | 96.60% | 113.88% | 96.39% |
| Net Profit Margin | 94.51% | 95.62% | 94.99% | 120.37% | 94.63% |
| Continuous Operations Profit Margin | 94.51% | 95.62% | 94.99% | 120.37% | 94.63% |
| Net Income Per EBT | 98.24% | 98.74% | 98.34% | 105.70% | 98.17% |
| EBT Per EBIT | 100.00% | 100.00% | 100.00% | 103.64% | 100.00% |
| Return on Assets (ROA) | 8.90% | 16.76% | 12.39% | -4.06% | 9.75% |
| Return on Equity (ROE) | 9.67% | 17.99% | 13.52% | -4.47% | 10.91% |
| Return on Capital Employed (ROCE) | 9.16% | 16.98% | 12.60% | -3.70% | 9.95% |
| Return on Invested Capital (ROIC) | 9.00% | 16.76% | 12.39% | -3.71% | 9.77% |
| Return on Tangible Assets | 8.90% | 16.76% | 12.39% | -4.06% | 9.75% |
| Earnings Yield | 17.57% | 17.87% | 13.90% | -4.55% | 11.11% |
| Efficiency Ratios | |||||
| Receivables Turnover | 48.23 | 31.75 | 67.12 | -36.53 | 45.85 |
| Payables Turnover | 3.81 | 4.92 | 28.19 | 35.61 | 26.52 |
| Inventory Turnover | 0.00 | 0.00 | 0.14 | 0.23 | 0.00 |
| Fixed Asset Turnover | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Asset Turnover | 0.09 | 0.18 | 0.13 | -0.03 | 0.10 |
| Working Capital Turnover Ratio | 2.94 | 3.96 | 2.40 | -0.72 | 2.50 |
| Cash Conversion Cycle | -88.25 | -62.72 | 2548.78 | 1579.85 | -5.81 |
| Days of Sales Outstanding | 7.57 | 11.50 | 5.44 | -9.99 | 7.96 |
| Days of Inventory Outstanding | 0.00 | 0.00 | 2556.29 | 1600.09 | 0.00 |
| Days of Payables Outstanding | 95.81 | 74.22 | 12.95 | 10.25 | 13.77 |
| Operating Cycle | 7.57 | 11.50 | 2561.73 | 1590.10 | 7.96 |
| Cash Flow Ratios | |||||
| Operating Cash Flow Per Share | 0.02 | 0.01 | 0.01 | 0.01 | 0.01 |
| Free Cash Flow Per Share | 0.02 | 0.01 | 0.01 | 0.01 | 0.01 |
| Dividend Paid and CapEx Coverage Ratio | 0.45 | 0.41 | 0.50 | 0.66 | 0.63 |
| Capital Expenditure Coverage Ratio | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Operating Cash Flow Coverage Ratio | 0.07 | 0.07 | 0.07 | 0.08 | 0.06 |
| Operating Cash Flow to Sales Ratio | 0.05 | 0.03 | 0.04 | -0.23 | 0.06 |
| Free Cash Flow Yield | 0.88% | 0.50% | 0.65% | 0.85% | 0.72% |
| Valuation Ratios | |||||
| Price-to-Earnings (P/E) Ratio | 5.73 | 5.59 | 7.19 | -21.98 | 9.00 |
| Price-to-Sales (P/S) Ratio | 5.38 | 5.35 | 6.83 | -26.46 | 8.52 |
| Price-to-Book (P/B) Ratio | 0.55 | 1.01 | 0.97 | 0.98 | 0.98 |
| Price-to-Free Cash Flow (P/FCF) Ratio | 113.28 | 201.03 | 154.04 | 117.49 | 139.28 |
| Price-to-Operating Cash Flow Ratio | 113.28 | 201.03 | 154.04 | 117.49 | 139.28 |
| Price-to-Earnings Growth (PEG) Ratio | 0.52 | 0.11 | -0.02 | 0.16 | -0.01 |
| Enterprise Value Multiple | 5.67 | 5.77 | 7.30 | -25.29 | 9.43 |
| Enterprise Value | 237.10M | 222.77M | 180.79M | 161.42M | 168.43M |
| EV to EBITDA | 5.67 | 5.77 | 7.30 | -25.29 | 9.43 |
| EV to Sales | 5.45 | 5.59 | 6.94 | -27.79 | 9.09 |
| EV to Free Cash Flow | 114.76 | 209.96 | 156.53 | 123.41 | 148.66 |
| EV to Operating Cash Flow | 114.76 | 209.96 | 156.53 | 123.41 | 148.66 |
| Tangible Book Value Per Share | 3.13 | 1.51 | 1.31 | 1.14 | 1.23 |
| Shareholders’ Equity Per Share | 3.13 | 1.51 | 1.31 | 1.14 | 1.23 |
| Tax and Other Ratios | |||||
| Effective Tax Rate | 0.02 | 0.01 | 0.02 | -0.06 | 0.02 |
| Revenue Per Share | 0.32 | 0.28 | 0.19 | -0.04 | 0.14 |
| Net Income Per Share | 0.30 | 0.27 | 0.18 | -0.05 | 0.13 |
| Tax Burden | 0.98 | 0.99 | 0.98 | 1.06 | 0.98 |
| Interest Burden | 1.00 | 1.00 | 1.02 | 1.06 | 1.07 |
| Research & Development to Revenue | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| SG&A to Revenue | 0.02 | 0.02 | 0.03 | -0.10 | 0.03 |
| Stock-Based Compensation to Revenue | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Income Quality | 0.05 | 0.03 | 0.05 | -0.20 | 0.06 |
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