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As Partners CO.,LTD. (JP:160A)
:160A
Japanese Market
160A
As Partners CO.,LTD.
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As Partners CO.,LTD. (160A) Ratios

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As Partners CO.,LTD. Ratios

JP:160A's free cash flow for Q2 2026 was ¥0.17. For the 2026 fiscal year, JP:160A's free cash flow was decreased by ¥ and operating cash flow was ¥0.04. See a summary of the company’s cash flow.
Ratios
TTM
Mar 26Mar 26Mar 25Mar 24
Liquidity Ratios
Current Ratio
 ― 1.83 1.05 1.24 1.14
Quick Ratio
 ― 1.08 0.49 0.88 0.71
Cash Ratio
 ― 0.77 0.28 0.62 0.47
Solvency Ratio
 ― 0.07 0.07 0.05 0.03
Operating Cash Flow Ratio
 ― 0.15 0.33 0.38 -0.09
Short-Term Operating Cash Flow Coverage
 ― 0.64 0.70 1.58 -0.30
Net Current Asset Value
¥ ―¥ -892.01M¥ -3.87B¥ -2.21B¥ -3.22B
Leverage Ratios
Debt-to-Assets Ratio
 ― 0.43 0.42 0.35 0.44
Debt-to-Equity Ratio
 ― 2.24 1.96 2.38 3.48
Debt-to-Capital Ratio
 ― 0.69 0.66 0.70 0.78
Long-Term Debt-to-Capital Ratio
 ― 0.64 0.39 0.59 0.68
Financial Leverage Ratio
 ― 5.14 4.71 6.70 7.91
Debt Service Coverage Ratio
 ― 0.59 0.22 0.35 0.17
Interest Coverage Ratio
 ― 15.68 12.26 15.19 3.12
Debt to Market Cap
 ― 1.41 1.35 0.68 0.88
Interest Debt Per Share
 ― 2.65K 2.87K 1.67K 2.16K
Net Debt to EBITDA
 ― 1.49 3.11 -0.05 4.54
Profitability Margins
Gross Profit Margin
―21.53%17.96%18.13%16.84%
EBIT Margin
―8.00%7.33%5.34%3.17%
EBITDA Margin
―9.18%8.23%6.30%4.32%
Operating Profit Margin
―7.28%6.44%4.70%1.57%
Pretax Profit Margin
―7.53%6.81%5.04%2.66%
Net Profit Margin
―5.34%5.01%3.29%1.80%
Continuous Operations Profit Margin
―5.34%5.01%3.29%1.80%
Net Income Per EBT
―70.87%73.57%65.26%67.52%
EBT Per EBIT
―103.43%105.64%107.21%169.18%
Return on Assets (ROA)
―4.47%4.86%3.53%1.56%
Return on Equity (ROE)
―22.98%22.91%23.68%12.32%
Return on Capital Employed (ROCE)
―10.46%15.66%11.83%3.22%
Return on Invested Capital (ROIC)
―6.37%6.76%5.85%1.55%
Return on Tangible Assets
―4.49%4.88%3.55%1.57%
Earnings Yield
―14.52%15.84%6.79%3.13%
Efficiency Ratios
Receivables Turnover
 ― 8.33 9.75 8.93 7.52
Payables Turnover
 ― 34.58 36.48 37.30 34.27
Inventory Turnover
 ― 2.08 2.38 4.19 2.94
Fixed Asset Turnover
 ― 4.83 5.34 5.44 3.35
Asset Turnover
 ― 0.84 0.97 1.08 0.87
Working Capital Turnover Ratio
 ― 3.72 5.83 10.14 14.41
Cash Conversion Cycle
 ― 208.42 181.02 118.14 161.84
Days of Sales Outstanding
 ― 43.81 37.44 40.86 48.54
Days of Inventory Outstanding
 ― 175.17 153.59 87.07 123.95
Days of Payables Outstanding
 ― 10.56 10.01 9.79 10.65
Operating Cycle
 ― 218.98 191.03 127.93 172.49
Cash Flow Ratios
Operating Cash Flow Per Share
 ― 369.04 1.35K 1.00K -245.93
Free Cash Flow Per Share
 ― -928.77 74.89 640.70 -615.15
CapEx Per Share
 ― 1.30K 1.27K 362.15 369.21
Free Cash Flow to Operating Cash Flow
 ― -2.52 0.06 0.64 2.50
Dividend Paid and CapEx Coverage Ratio
 ― 0.28 1.02 2.66 -0.64
Capital Expenditure Coverage Ratio
 ― 0.28 1.06 2.77 -0.67
Operating Cash Flow Coverage Ratio
 ― 0.14 0.48 0.61 -0.11
Operating Cash Flow to Sales Ratio
 ― 0.07 0.20 0.20 -0.06
Free Cash Flow Yield
―-49.99%3.58%26.44%-25.39%
Valuation Ratios
Price-to-Earnings (P/E) Ratio
 ― 6.89 6.31 14.72 31.96
Price-to-Sales (P/S) Ratio
 ― 0.37 0.32 0.48 0.57
Price-to-Book (P/B) Ratio
 ― 1.58 1.45 3.48 3.94
Price-to-Free Cash Flow (P/FCF) Ratio
 ― -2.00 27.90 3.78 -3.94
Price-to-Operating Cash Flow Ratio
 ― 5.03 1.55 2.42 -9.85
Price-to-Earnings Growth (PEG) Ratio
 ― 0.15 0.28 0.10 -0.69
Price-to-Fair Value
 ― 1.58 1.45 3.48 3.94
Enterprise Value Multiple
 ― 5.50 6.95 7.63 17.84
Enterprise Value
 ― 9.04B 13.54B 8.24B 9.85B
EV to EBITDA
 ― 5.50 6.95 7.63 17.84
EV to Sales
 ― 0.50 0.57 0.48 0.77
EV to Free Cash Flow
 ― -2.75 50.51 3.76 -5.28
EV to Operating Cash Flow
 ― 6.91 2.80 2.40 -13.22
Tangible Book Value Per Share
 ― 1.15K 1.42K 668.25 581.75
Shareholders’ Equity Per Share
 ― 1.17K 1.44K 695.30 615.49
Tax and Other Ratios
Effective Tax Rate
 ― 0.29 0.26 0.35 0.32
Revenue Per Share
 ― 5.05K 6.61K 5.01K 4.22K
Net Income Per Share
 ― 269.74 330.90 164.64 75.81
Tax Burden
 ― 0.71 0.74 0.65 0.68
Interest Burden
 ― 0.94 0.93 0.94 0.84
Research & Development to Revenue
 ― 0.00 0.00 0.00 0.00
SG&A to Revenue
 ― 0.11 0.09 0.02 0.00
Stock-Based Compensation to Revenue
 ― 0.00 0.00 0.00 0.00
Income Quality
 ― 1.37 4.08 3.97 -3.24
Currency in JPY