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J and Friends Holdings (JF)
NASDAQ:JF
US Market
JF
J and Friends Holdings
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J and Friends Holdings (JF) Ratios

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J and Friends Holdings Ratios

JF's free cash flow for Q2 2025 was ¥0.61. For the 2025 fiscal year, JF's free cash flow was decreased by ¥ and operating cash flow was ¥-0.47. See a summary of the company’s cash flow.
Ratios
TTM
Dec 25Dec 24Dec 23Dec 22
Liquidity Ratios
Current Ratio
 1.25 1.25 0.19 0.22 0.74
Quick Ratio
 1.16 1.16 0.19 0.22 0.74
Cash Ratio
 0.65 0.65 0.05 0.08 0.47
Solvency Ratio
 -0.34 -0.34 -0.03 -0.16 -0.24
Operating Cash Flow Ratio
 0.10 0.10 -0.03 0.02 -0.02
Short-Term Operating Cash Flow Coverage
 0.52 0.52 -8.16 0.00 -0.09
Net Current Asset Value
¥ -10.21M¥ -10.21M¥ -404.08M¥ -384.88M¥ -386.81M
Leverage Ratios
Debt-to-Assets Ratio
 0.23 0.23 0.05 0.00 0.66
Debt-to-Equity Ratio
 1.47 1.47 -0.01 0.00 -0.87
Debt-to-Capital Ratio
 0.60 0.60 -0.01 0.00 -6.69
Long-Term Debt-to-Capital Ratio
 0.55 0.55 0.00 0.00 -1.43
Financial Leverage Ratio
 6.27 6.27 -0.25 -0.29 -1.32
Debt Service Coverage Ratio
 -1.42 -1.42 -6.90 -2.71 -1.22
Interest Coverage Ratio
 -25.77 -25.77 0.00 -9.33 -3.38
Debt to Market Cap
 5.85 4.82 0.81 0.00 504.85
Interest Debt Per Share
 33.01 33.01 13.61 11.07 1.53K
Net Debt to EBITDA
 -2.31 -2.31 1.87 1.56 -0.61
Profitability Margins
Gross Profit Margin
71.53%71.53%63.46%27.55%15.93%
EBIT Margin
-47.25%-47.25%-36.05%-52.92%-227.84%
EBITDA Margin
-33.79%-33.79%-33.86%-49.33%-220.38%
Operating Profit Margin
-83.85%-83.85%-40.13%-79.09%-109.34%
Pretax Profit Margin
-50.50%-50.50%-40.10%-180.50%-260.21%
Net Profit Margin
-82.85%-82.85%-43.98%-149.41%-255.05%
Continuous Operations Profit Margin
-46.43%-46.43%-42.05%-154.13%-263.59%
Net Income Per EBT
164.06%164.06%109.67%82.77%98.01%
EBT Per EBIT
60.22%60.22%99.92%228.23%237.99%
Return on Assets (ROA)
-14.16%-14.16%-14.94%-69.58%-35.96%
Return on Equity (ROE)
4.65%-88.86%3.78%20.04%47.30%
Return on Capital Employed (ROCE)
-16.96%-16.96%3.62%11.12%-2825.09%
Return on Invested Capital (ROIC)
-14.90%-14.90%3.65%9.49%-70.36%
Return on Tangible Assets
-68.67%-68.67%-14.94%-69.58%-36.64%
Earnings Yield
-322.27%-306.24%-683.58%-2475.62%-27451.59%
Efficiency Ratios
Receivables Turnover
 4.92 4.92 0.55 0.84 0.69
Payables Turnover
 3.32 3.32 3.14 7.67 2.76
Inventory Turnover
 3.40 3.40 0.00 0.00 0.00
Fixed Asset Turnover
 14.40 14.40 19.63 0.00 0.83
Asset Turnover
 0.17 0.17 0.34 0.47 0.14
Working Capital Turnover Ratio
 -0.06 -0.06 -0.09 -0.20 -10.05
Cash Conversion Cycle
 71.83 71.83 543.25 386.11 395.96
Days of Sales Outstanding
 74.23 74.23 659.63 433.68 528.03
Days of Inventory Outstanding
 107.49 107.49 0.00 0.00 0.00
Days of Payables Outstanding
 109.90 109.90 116.38 47.57 132.08
Operating Cycle
 181.73 181.73 659.63 433.68 528.03
Cash Flow Ratios
Operating Cash Flow Per Share
 2.15 2.15 -43.31 21.32 -42.93
Free Cash Flow Per Share
 2.08 2.08 -43.56 19.52 -43.08
CapEx Per Share
 0.07 0.07 0.26 1.81 0.15
Free Cash Flow to Operating Cash Flow
 0.97 0.97 1.01 0.92 1.00
Dividend Paid and CapEx Coverage Ratio
 29.20 29.20 -169.31 11.81 -292.17
Capital Expenditure Coverage Ratio
 29.20 29.20 -169.31 11.81 -292.17
Operating Cash Flow Coverage Ratio
 0.07 0.07 -3.18 0.00 -0.03
Operating Cash Flow to Sales Ratio
 0.09 0.09 -0.42 0.16 -0.14
Free Cash Flow Yield
39.65%32.61%-662.93%247.74%-1523.40%
Valuation Ratios
Price-to-Earnings (P/E) Ratio
 -0.35 -0.37 -0.15 -0.04 >-0.01
Price-to-Sales (P/S) Ratio
 0.22 0.27 0.06 0.06 <0.01
Price-to-Book (P/B) Ratio
 0.28 0.29 >-0.01 >-0.01 >-0.01
Price-to-Free Cash Flow (P/FCF) Ratio
 2.53 3.07 -0.15 0.40 -0.07
Price-to-Operating Cash Flow Ratio
 2.82 2.96 -0.15 0.37 -0.07
Price-to-Earnings Growth (PEG) Ratio
 <0.01 <0.01 <0.01 <0.01 >-0.01
Enterprise Value Multiple
 -2.97 -3.11 1.68 1.44 -0.61
Enterprise Value
 11.20M 11.74M -20.01M -37.33M 100.72M
EV to EBITDA
 -2.97 -3.11 1.68 1.44 -0.61
EV to Sales
 1.00 1.05 -0.57 -0.71 1.35
EV to Free Cash Flow
 11.36 11.90 1.34 -4.74 -9.54
EV to Operating Cash Flow
 10.97 11.50 1.34 -4.33 -9.58
Tangible Book Value Per Share
 -19.72 -19.72 -1.15K -940.65 -1.05K
Shareholders’ Equity Per Share
 21.93 21.93 -1.19K -973.03 -1.64K
Tax and Other Ratios
Effective Tax Rate
 0.08 0.08 -0.05 0.15 -0.01
Revenue Per Share
 23.52 23.52 102.14 130.54 304.37
Net Income Per Share
 -19.49 -19.49 -44.92 -195.03 -776.29
Tax Burden
 1.64 1.64 1.10 0.83 0.98
Interest Burden
 1.07 1.07 1.11 3.41 1.14
Research & Development to Revenue
 0.31 0.31 0.06 <0.01 0.21
SG&A to Revenue
 1.24 1.24 0.93 0.43 0.67
Stock-Based Compensation to Revenue
 <0.01 <0.01 0.00 -0.13 0.06
Income Quality
 -0.20 -0.20 1.01 -0.11 0.05
Currency in CNY