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Information Strategy and Technology Co.,Ltd. (155A) Ratios
Information Strategy and Technology Co.,Ltd. Ratios
JP:155A's free cash flow for Q2 2026 was $0.00. For the 2026 fiscal year, JP:155A'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 | 2.11 | 2.55 | 1.81 | 1.70 | 1.57 |
| Quick Ratio | 2.10 | 2.55 | 1.81 | 1.70 | 1.57 |
| Cash Ratio | 1.40 | 1.81 | 1.24 | 1.15 | 1.18 |
| Solvency Ratio | 0.16 | 0.27 | 0.25 | 0.23 | 0.02 |
| Operating Cash Flow Ratio | 0.29 | 0.19 | 0.31 | 0.10 | 0.12 |
| Short-Term Operating Cash Flow Coverage | 1.11 | 0.70 | 0.88 | 0.27 | 0.33 |
| Net Current Asset Value | $ 650.49M | $ 1.52B | $ 595.39M | $ 307.29M | $ 37.22M |
| Leverage Ratios | |||||
| Debt-to-Assets Ratio | 0.31 | 0.12 | 0.27 | 0.40 | 0.54 |
| Debt-to-Equity Ratio | 0.73 | 0.18 | 0.71 | 1.60 | 5.98 |
| Debt-to-Capital Ratio | 0.42 | 0.16 | 0.41 | 0.62 | 0.86 |
| Long-Term Debt-to-Capital Ratio | 0.34 | 0.03 | 0.20 | 0.45 | 0.78 |
| Financial Leverage Ratio | 2.34 | 1.61 | 2.57 | 3.96 | 11.16 |
| Debt Service Coverage Ratio | 1.01 | 1.02 | 0.86 | 0.85 | 0.11 |
| Interest Coverage Ratio | 44.93 | 164.46 | 135.90 | 74.50 | 25.97 |
| Debt to Market Cap | 0.09 | 0.06 | 0.04 | 0.06 | 0.08 |
| Interest Debt Per Share | 124.52 | 31.56 | 50.96 | 79.42 | 110.01 |
| Net Debt to EBITDA | -1.16 | -3.61 | -1.69 | -1.19 | -3.00 |
| Profitability Margins | |||||
| Gross Profit Margin | 26.42% | 28.63% | 29.21% | 27.60% | 27.12% |
| EBIT Margin | 6.79% | 7.01% | 7.32% | 6.44% | 2.17% |
| EBITDA Margin | 7.72% | 7.16% | 7.47% | 6.59% | 2.46% |
| Operating Profit Margin | 6.90% | 7.06% | 7.33% | 6.11% | 3.44% |
| Pretax Profit Margin | 6.63% | 6.97% | 7.27% | 6.36% | 2.04% |
| Net Profit Margin | 3.79% | 4.67% | 5.20% | 5.78% | 0.66% |
| Continuous Operations Profit Margin | 3.79% | 4.67% | 5.20% | 5.78% | 0.66% |
| Net Income Per EBT | 57.20% | 67.06% | 71.54% | 90.84% | 32.47% |
| EBT Per EBIT | 96.18% | 98.60% | 99.21% | 103.99% | 59.12% |
| Return on Assets (ROA) | 7.47% | 9.70% | 14.99% | 16.43% | 1.47% |
| Return on Equity (ROE) | 17.49% | 15.59% | 38.59% | 65.08% | 16.39% |
| Return on Capital Employed (ROCE) | 20.82% | 22.96% | 43.73% | 38.06% | 18.78% |
| Return on Invested Capital (ROIC) | 10.43% | 13.34% | 22.78% | 24.06% | 3.98% |
| Return on Tangible Assets | 8.61% | 9.71% | 15.02% | 16.48% | 1.47% |
| Earnings Yield | 2.22% | 5.35% | 2.09% | 2.43% | 0.23% |
| Efficiency Ratios | |||||
| Receivables Turnover | 9.09 | 9.73 | 10.24 | 9.95 | 10.09 |
| Payables Turnover | 15.45 | 16.70 | 18.03 | 15.32 | 8.56 |
| Inventory Turnover | 352.45 | 0.00 | 0.00 | 0.00 | 3580.03 |
| Fixed Asset Turnover | 285.93 | 34.95 | 259.05 | 243.89 | 227.96 |
| Asset Turnover | 1.97 | 2.08 | 2.88 | 2.85 | 2.22 |
| Working Capital Turnover Ratio | 5.11 | 5.00 | 7.40 | 7.89 | 0.00 |
| Cash Conversion Cycle | 17.57 | 15.67 | 15.40 | 12.85 | -6.37 |
| Days of Sales Outstanding | 40.16 | 37.52 | 35.65 | 36.68 | 36.16 |
| Days of Inventory Outstanding | 1.04 | 0.00 | 0.00 | 0.00 | 0.10 |
| Days of Payables Outstanding | 23.63 | 21.85 | 20.25 | 23.82 | 42.62 |
| Operating Cycle | 41.19 | 37.52 | 35.65 | 36.68 | 36.26 |
| Cash Flow Ratios | |||||
| Operating Cash Flow Per Share | 40.47 | 18.74 | 29.31 | 10.39 | 14.67 |
| Free Cash Flow Per Share | 0.00 | 16.64 | 28.60 | 8.77 | 10.45 |
| Dividend Paid and CapEx Coverage Ratio | 1.00 | 8.92 | 41.32 | 6.44 | 3.47 |
| Capital Expenditure Coverage Ratio | 1.00 | 8.92 | 41.32 | 6.44 | 3.47 |
| Operating Cash Flow Coverage Ratio | 0.33 | 0.60 | 0.58 | 0.13 | 0.13 |
| Operating Cash Flow to Sales Ratio | 0.05 | 0.03 | 0.06 | 0.02 | 0.03 |
| Free Cash Flow Yield | 0.00% | 3.37% | 2.16% | 0.66% | 0.79% |
| Valuation Ratios | |||||
| Price-to-Earnings (P/E) Ratio | 45.06 | 18.70 | 47.81 | 41.15 | 440.28 |
| Price-to-Sales (P/S) Ratio | 1.71 | 0.87 | 2.49 | 2.38 | 2.91 |
| Price-to-Book (P/B) Ratio | 7.88 | 2.91 | 18.45 | 26.78 | 72.15 |
| Price-to-Free Cash Flow (P/FCF) Ratio | 0.00 | 29.68 | 46.19 | 150.55 | 126.46 |
| Price-to-Operating Cash Flow Ratio | 32.91 | 26.35 | 45.07 | 127.17 | 90.07 |
| Price-to-Earnings Growth (PEG) Ratio | 3.79 | -4.27 | -3.43 | 0.04 | 0.00 |
| Enterprise Value Multiple | 21.00 | 8.58 | 31.58 | 34.90 | 115.19 |
| Enterprise Value | 12.99B | 3.59B | 12.50B | 11.35B | 10.94B |
| EV to EBITDA | 21.00 | 8.58 | 31.58 | 34.90 | 115.19 |
| EV to Sales | 1.62 | 0.61 | 2.36 | 2.30 | 2.84 |
| EV to Free Cash Flow | 0.00 | 20.89 | 43.84 | 145.61 | 123.25 |
| EV to Operating Cash Flow | 31.19 | 18.55 | 42.78 | 123.00 | 87.78 |
| Tangible Book Value Per Share | 116.77 | 169.18 | 71.17 | 48.73 | 17.98 |
| Shareholders’ Equity Per Share | 168.97 | 169.49 | 71.60 | 49.33 | 18.31 |
| Tax and Other Ratios | |||||
| Effective Tax Rate | 0.43 | 0.33 | 0.28 | 0.09 | 0.67 |
| Revenue Per Share | 778.97 | 565.65 | 531.43 | 555.82 | 453.67 |
| Net Income Per Share | 29.56 | 26.42 | 27.63 | 32.10 | 3.00 |
| Tax Burden | 0.57 | 0.67 | 0.72 | 0.91 | 0.32 |
| Interest Burden | 0.98 | 0.99 | 0.99 | 0.99 | 0.94 |
| Research & Development to Revenue | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| SG&A to Revenue | 0.20 | 0.21 | 0.00 | 0.00 | 0.00 |
| Stock-Based Compensation to Revenue | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Income Quality | 1.37 | 0.48 | 0.76 | 0.32 | 1.59 |
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