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Hikari Food Service Co. Ltd. (138A) Ratios
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Hikari Food Service Co. Ltd. Ratios
JP:138A's free cash flow for Q2 2026 was ¥103.04M. For the 2026 fiscal year, JP:138A's free cash flow was decreased by ¥-2.36M and operating cash flow was ¥105.40M. See a summary of the company’s cash flow.
| Ratios | Nov 25 | Nov 24 | Nov 23 | Nov 22 | Nov 21 |
|---|---|---|---|---|---|
| Liquidity Ratios | |||||
| Current Ratio | 2.50 | 2.89 | 1.91 | 2.16 | 2.63 |
| Quick Ratio | 2.46 | 2.86 | 1.89 | 2.14 | 2.61 |
| Cash Ratio | 2.12 | 2.54 | 1.65 | 1.82 | 2.03 |
| Solvency Ratio | 0.17 | 0.17 | 0.21 | 0.09 | 0.07 |
| Operating Cash Flow Ratio | 0.44 | 0.40 | 0.72 | 0.76 | 0.07 |
| Short-Term Operating Cash Flow Coverage | 1.40 | 1.27 | 2.31 | 1.93 | 0.17 |
| Net Current Asset Value | ¥ 290.07M | ¥ 340.89M | ¥ -402.56M | ¥ -598.11M | ¥ -611.42M |
| Leverage Ratios | |||||
| Debt-to-Assets Ratio | 0.31 | 0.31 | 0.56 | 0.72 | 0.79 |
| Debt-to-Equity Ratio | 0.63 | 0.60 | 2.71 | 8.26 | 13.34 |
| Debt-to-Capital Ratio | 0.39 | 0.38 | 0.73 | 0.89 | 0.93 |
| Long-Term Debt-to-Capital Ratio | 0.32 | 0.32 | 0.69 | 0.88 | 0.92 |
| Financial Leverage Ratio | 2.02 | 1.93 | 4.85 | 11.49 | 16.93 |
| Debt Service Coverage Ratio | 1.09 | 1.22 | 1.75 | 0.75 | 0.70 |
| Interest Coverage Ratio | 23.89 | 26.17 | 24.17 | 4.27 | -26.32 |
| Debt to Market Cap | 0.31 | 0.33 | 0.23 | 0.32 | 0.33 |
| Interest Debt Per Share | 846.99 | 763.42 | 1484.64 | 2018.30 | 2101.28 |
| Net Debt to EBITDA | -1.94 | -2.08 | 0.36 | 2.17 | 3.92 |
| Profitability Margins | |||||
| Gross Profit Margin | 73.27% | 73.42% | 72.30% | 72.16% | 70.03% |
| EBIT Margin | 5.73% | 6.76% | 11.33% | 6.12% | 8.15% |
| EBITDA Margin | 10.02% | 10.74% | 15.38% | 11.21% | 17.09% |
| Operating Profit Margin | 7.89% | 8.46% | 11.79% | 2.93% | -34.88% |
| Pretax Profit Margin | 5.40% | 6.43% | 10.84% | 5.43% | 6.83% |
| Net Profit Margin | 3.58% | 3.91% | 9.04% | 3.73% | 4.67% |
| Continuous Operations Profit Margin | 3.58% | 3.91% | 9.04% | 3.73% | 4.67% |
| Net Income Per EBT | 66.34% | 60.76% | 83.31% | 68.71% | 68.44% |
| EBT Per EBIT | 68.38% | 76.07% | 91.96% | 185.24% | -19.57% |
| Return on Assets (ROA) | 3.86% | 4.17% | 11.39% | 3.36% | 2.28% |
| Return on Equity (ROE) | 7.82% | 8.04% | 55.25% | 38.61% | 38.65% |
| Return on Capital Employed (ROCE) | 11.30% | 11.49% | 21.11% | 3.64% | -22.05% |
| Return on Invested Capital (ROIC) | 6.79% | 6.42% | 15.56% | 2.18% | -13.40% |
| Return on Tangible Assets | 3.88% | 4.19% | 11.44% | 3.37% | 2.30% |
| Earnings Yield | 3.85% | 4.46% | 4.78% | 1.49% | 0.96% |
| Efficiency Ratios | |||||
| Receivables Turnover | 18.06 | 21.03 | 23.27 | 12.76 | 4.14 |
| Payables Turnover | 8.48 | 8.67 | 9.62 | 7.57 | 4.87 |
| Inventory Turnover | 34.98 | 42.86 | 54.20 | 46.98 | 39.60 |
| Fixed Asset Turnover | 3.80 | 3.91 | 4.19 | 2.99 | 1.58 |
| Asset Turnover | 1.08 | 1.07 | 1.26 | 0.90 | 0.49 |
| Working Capital Turnover Ratio | 2.92 | 3.52 | 4.14 | 2.69 | 0.00 |
| Cash Conversion Cycle | -12.40 | -16.25 | -15.53 | -11.83 | 22.43 |
| Days of Sales Outstanding | 20.21 | 17.35 | 15.68 | 28.61 | 88.16 |
| Days of Inventory Outstanding | 10.44 | 8.52 | 6.73 | 7.77 | 9.22 |
| Days of Payables Outstanding | 43.04 | 42.12 | 37.95 | 48.21 | 74.95 |
| Operating Cycle | 30.65 | 25.87 | 22.42 | 36.38 | 97.37 |
| Cash Flow Ratios | |||||
| Operating Cash Flow Per Share | 292.60 | 210.69 | 555.13 | 578.91 | 42.70 |
| Free Cash Flow Per Share | 45.87 | -32.88 | 447.82 | 293.51 | -220.19 |
| Dividend Paid and CapEx Coverage Ratio | 1.02 | 0.74 | 5.17 | 2.03 | 0.16 |
| Capital Expenditure Coverage Ratio | 1.19 | 0.87 | 5.17 | 2.03 | 0.16 |
| Operating Cash Flow Coverage Ratio | 0.35 | 0.28 | 0.38 | 0.29 | 0.02 |
| Operating Cash Flow to Sales Ratio | 0.10 | 0.08 | 0.17 | 0.23 | 0.03 |
| Free Cash Flow Yield | 1.71% | -1.45% | 7.15% | 4.69% | -3.52% |
| Valuation Ratios | |||||
| Price-to-Earnings (P/E) Ratio | 25.95 | 22.43 | 20.92 | 66.91 | 103.68 |
| Price-to-Sales (P/S) Ratio | 0.93 | 0.88 | 1.89 | 2.50 | 4.84 |
| Price-to-Book (P/B) Ratio | 2.03 | 1.80 | 11.56 | 25.83 | 40.07 |
| Price-to-Free Cash Flow (P/FCF) Ratio | 58.43 | -68.98 | 13.98 | 21.33 | -28.43 |
| Price-to-Operating Cash Flow Ratio | 9.16 | 10.76 | 11.28 | 10.81 | 146.61 |
| Price-to-Earnings Growth (PEG) Ratio | 12.21 | -0.34 | 0.10 | 1.22 | 0.00 |
| Enterprise Value Multiple | 7.33 | 6.08 | 12.66 | 24.44 | 32.26 |
| Enterprise Value | 2.10B | 1.68B | 4.33B | 4.62B | 4.79B |
| EV to EBITDA | 7.33 | 6.08 | 12.66 | 24.44 | 32.26 |
| EV to Sales | 0.73 | 0.65 | 1.95 | 2.74 | 5.51 |
| EV to Free Cash Flow | 46.18 | -51.41 | 14.39 | 23.41 | -32.36 |
| EV to Operating Cash Flow | 7.24 | 8.02 | 11.61 | 11.87 | 166.87 |
| Tangible Book Value Per Share | 1307.90 | 1245.79 | 530.88 | 230.84 | 136.02 |
| Shareholders’ Equity Per Share | 1320.67 | 1257.38 | 541.50 | 242.33 | 156.23 |
| Tax and Other Ratios | |||||
| Effective Tax Rate | 0.34 | 0.39 | 0.17 | 0.31 | 0.32 |
| Revenue Per Share | 2884.91 | 2587.55 | 3311.18 | 2506.33 | 1292.31 |
| Net Income Per Share | 103.29 | 101.14 | 299.17 | 93.57 | 60.38 |
| Tax Burden | 0.66 | 0.61 | 0.83 | 0.69 | 0.68 |
| Interest Burden | 0.94 | 0.95 | 0.96 | 0.89 | 0.84 |
| Research & Development to Revenue | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| SG&A to Revenue | 0.65 | 0.00 | 0.00 | 0.00 | 0.00 |
| Stock-Based Compensation to Revenue | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Income Quality | 2.83 | 1.27 | 1.55 | 4.25 | 0.71 |
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