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L is B Corp. (JP:145A)
:145A
Japanese Market
145A
L is B Corp.
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L is B Corp. (145A) Ratios

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L is B Corp. Ratios

JP:145A's free cash flow for Q2 2026 was ¥0.63. For the 2026 fiscal year, JP:145A's free cash flow was decreased by ¥ and operating cash flow was ¥0.11. See a summary of the company’s cash flow.
Ratios
TTM
Dec 25Dec 24Dec 23Dec 22
Liquidity Ratios
Current Ratio
 4.60 4.53 4.11 6.15 6.47
Quick Ratio
 4.58 4.52 4.09 6.15 6.47
Cash Ratio
 3.58 3.60 3.55 5.03 5.61
Solvency Ratio
 0.19 0.12 0.04 0.08 -0.46
Operating Cash Flow Ratio
 0.15 0.36 0.05 -0.06 -0.81
Short-Term Operating Cash Flow Coverage
 0.52 1.02 0.09 -0.29 -3.32
Net Current Asset Value
¥ 772.92M¥ 658.13M¥ 1.24B¥ 550.49M¥ 565.61M
Leverage Ratios
Debt-to-Assets Ratio
 0.32 0.36 0.28 0.40 0.42
Debt-to-Equity Ratio
 0.56 0.67 0.44 0.83 0.92
Debt-to-Capital Ratio
 0.36 0.40 0.31 0.45 0.48
Long-Term Debt-to-Capital Ratio
 0.33 0.37 0.20 0.43 0.46
Financial Leverage Ratio
 1.74 1.85 1.58 2.08 2.17
Debt Service Coverage Ratio
 1.93 1.10 0.20 1.24 -6.35
Interest Coverage Ratio
 10.86 11.01 6.45 6.27 -137.36
Debt to Market Cap
 0.24 0.24 0.24 0.07 0.08
Interest Debt Per Share
 218.38 245.09 156.70 107.26 109.95
Net Debt to EBITDA
 -2.04 -2.47 -16.26 -10.72 1.77
Profitability Margins
Gross Profit Margin
61.60%62.88%64.71%64.07%58.60%
EBIT Margin
9.19%7.93%2.96%2.99%-31.81%
EBITDA Margin
12.61%10.24%4.54%3.53%-31.75%
Operating Profit Margin
9.19%7.93%2.96%2.98%-27.20%
Pretax Profit Margin
8.07%6.91%1.13%2.51%-32.00%
Net Profit Margin
7.69%6.51%0.82%3.60%-32.61%
Continuous Operations Profit Margin
7.69%6.51%0.82%3.60%-32.61%
Net Income Per EBT
95.30%94.25%72.19%143.26%101.89%
EBT Per EBIT
87.85%87.10%38.27%84.18%117.66%
Return on Assets (ROA)
5.53%4.05%0.48%3.49%-24.74%
Return on Equity (ROE)
10.13%7.51%0.76%7.24%-53.63%
Return on Capital Employed (ROCE)
7.69%5.77%2.18%3.41%-24.32%
Return on Invested Capital (ROIC)
7.01%5.13%1.37%3.29%-23.30%
Return on Tangible Assets
6.53%4.81%0.50%3.60%-24.88%
Earnings Yield
4.20%2.71%0.41%0.65%-4.45%
Efficiency Ratios
Receivables Turnover
 6.22 5.28 5.84 6.27 6.27
Payables Turnover
 41.86 32.75 31.25 50.43 7.14
Inventory Turnover
 117.72 779.26 59.26 385.85 798.90
Fixed Asset Turnover
 23.65 19.66 15.42 274.07 1.66K
Asset Turnover
 0.72 0.62 0.59 0.97 0.76
Working Capital Turnover Ratio
 1.41 1.24 1.17 1.22 0.86
Cash Conversion Cycle
 53.08 58.42 56.99 51.94 7.60
Days of Sales Outstanding
 58.70 69.09 62.51 58.23 58.23
Days of Inventory Outstanding
 3.10 0.47 6.16 0.95 0.46
Days of Payables Outstanding
 8.72 11.15 11.68 7.24 51.09
Operating Cycle
 61.80 69.56 68.67 59.18 58.68
Cash Flow Ratios
Operating Cash Flow Per Share
 13.72 34.78 5.69 -2.44 -31.81
Free Cash Flow Per Share
 13.25 33.33 -1.42 -11.45 -42.51
CapEx Per Share
 0.46 1.45 7.11 9.02 10.70
Free Cash Flow to Operating Cash Flow
 0.97 0.96 -0.25 4.70 1.34
Dividend Paid and CapEx Coverage Ratio
 29.59 24.07 0.80 -0.27 -2.97
Capital Expenditure Coverage Ratio
 29.59 24.07 0.80 -0.27 -2.97
Operating Cash Flow Coverage Ratio
 0.06 0.14 0.04 -0.02 -0.29
Operating Cash Flow to Sales Ratio
 0.03 0.08 0.02 >-0.01 -0.16
Free Cash Flow Yield
1.51%3.33%-0.22%-0.80%-2.96%
Valuation Ratios
Price-to-Earnings (P/E) Ratio
 23.72 36.95 244.57 154.39 -22.47
Price-to-Sales (P/S) Ratio
 1.82 2.41 2.00 5.56 7.33
Price-to-Book (P/B) Ratio
 2.29 2.78 1.87 11.18 12.05
Price-to-Free Cash Flow (P/FCF) Ratio
 66.21 30.03 -460.13 -125.28 -33.76
Price-to-Operating Cash Flow Ratio
 64.23 28.78 114.71 -588.88 -45.11
Price-to-Earnings Growth (PEG) Ratio
 0.14 0.04 -3.43 -1.35 3.89
Price-to-Fair Value
 2.29 2.78 1.87 11.18 12.05
Enterprise Value Multiple
 12.42 21.02 27.84 146.68 -21.31
Enterprise Value
 3.88B 4.59B 2.01B 6.63B 6.57B
EV to EBITDA
 12.43 21.02 27.84 146.68 -21.31
EV to Sales
 1.57 2.15 1.26 5.18 6.76
EV to Free Cash Flow
 56.94 26.88 -290.45 -116.75 -31.17
EV to Operating Cash Flow
 55.01 25.76 72.41 -548.76 -41.65
Tangible Book Value Per Share
 282.46 255.94 329.11 120.17 117.62
Shareholders’ Equity Per Share
 384.48 360.57 349.73 128.40 119.10
Tax and Other Ratios
Effective Tax Rate
 0.05 0.06 0.28 -0.43 -0.02
Revenue Per Share
 481.27 416.15 326.20 258.30 195.87
Net Income Per Share
 37.03 27.09 2.67 9.29 -63.87
Tax Burden
 0.95 0.94 0.72 1.43 1.02
Interest Burden
 0.88 0.87 0.38 0.84 1.01
Research & Development to Revenue
 0.00 0.00 0.00 <0.01 0.03
SG&A to Revenue
 0.52 0.55 0.62 0.00 0.00
Stock-Based Compensation to Revenue
 <0.01 0.00 0.00 0.00 0.00
Income Quality
 0.36 1.28 2.13 -0.38 0.51
Currency in JPY