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Will Smart Co. Ltd. (JP:175A)
:175A
Japanese Market
175A
Will Smart Co. Ltd.
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Will Smart Co. Ltd. (175A) Ratios

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Will Smart Co. Ltd. Ratios

JP:175A's free cash flow for Q3 2025 was ¥0.53. For the 2025 fiscal year, JP:175A's free cash flow was decreased by ¥ and operating cash flow was ¥0.03. See a summary of the company’s cash flow.
Ratios
TTM
Dec 25Dec 25Dec 24Mar 24
Liquidity Ratios
Current Ratio
 1.50 2.04 0.95 1.26 1.20
Quick Ratio
 1.48 1.99 0.91 1.24 1.14
Cash Ratio
 1.14 0.46 0.25 0.33 0.21
Solvency Ratio
 -0.79 -0.95 -0.84 0.19 -0.66
Operating Cash Flow Ratio
 0.00 -0.77 -0.29 0.01 0.44
Short-Term Operating Cash Flow Coverage
 0.00 -1.24 -0.37 0.02 1.14
Net Current Asset Value
¥ 242.48M¥ 235.21M¥ -28.13M¥ 106.22M¥ 47.92M
Leverage Ratios
Debt-to-Assets Ratio
 0.49 0.24 0.77 0.40 0.22
Debt-to-Equity Ratio
 1.32 0.38 105.47 1.00 0.46
Debt-to-Capital Ratio
 0.57 0.28 0.99 0.50 0.32
Long-Term Debt-to-Capital Ratio
 0.02 0.02 0.68 0.03 0.04
Financial Leverage Ratio
 2.71 1.60 137.37 2.48 2.13
Debt Service Coverage Ratio
 -1.03 -1.62 -1.10 0.30 -1.79
Interest Coverage Ratio
 -113.93 -283.20 -123.24 38.23 -310.74
Debt to Market Cap
 0.28 0.14 0.26 0.13 0.05
Interest Debt Per Share
 234.09 109.09 230.19 217.54 91.80
Net Debt to EBITDA
 0.46 -0.20 -0.64 1.68 -0.34
Profitability Margins
Gross Profit Margin
27.11%28.37%28.71%44.26%29.59%
EBIT Margin
-55.00%-44.46%-51.16%3.34%-33.62%
EBITDA Margin
-49.75%-34.91%-44.81%9.09%-24.50%
Operating Profit Margin
-38.45%-44.46%-35.16%3.33%-22.13%
Pretax Profit Margin
-55.61%-43.49%-51.45%3.26%-33.69%
Net Profit Margin
-55.88%-43.68%-51.61%2.50%-35.34%
Continuous Operations Profit Margin
-55.88%-43.68%-51.61%2.50%-35.34%
Net Income Per EBT
100.50%100.42%100.33%76.67%104.89%
EBT Per EBIT
144.62%97.83%146.33%97.86%152.25%
Return on Assets (ROA)
-55.24%-45.46%-95.11%3.49%-47.37%
Return on Equity (ROE)
-351.87%-72.80%-13065.26%8.68%-100.96%
Return on Capital Employed (ROCE)
-101.17%-72.34%-2762.36%11.16%-60.46%
Return on Invested Capital (ROIC)
-44.47%-53.55%-83.58%4.43%-43.19%
Return on Tangible Assets
-56.26%-55.44%-95.11%4.36%-68.58%
Earnings Yield
-40.88%-27.32%-31.89%1.09%-11.56%
Efficiency Ratios
Receivables Turnover
 10.03 2.14 3.42 2.71 3.32
Payables Turnover
 30.97 25.03 15.30 19.61 20.49
Inventory Turnover
 41.20 44.15 32.38 60.38 31.65
Fixed Asset Turnover
 251.11 23.84 196.73 38.74 34.80
Asset Turnover
 0.99 1.04 1.84 1.40 1.34
Working Capital Turnover Ratio
 6.86 3.77 7.18 12.17 3.49
Cash Conversion Cycle
 33.46 164.60 94.16 122.19 103.72
Days of Sales Outstanding
 36.39 170.91 106.73 134.76 110.00
Days of Inventory Outstanding
 8.86 8.27 11.27 6.05 11.53
Days of Payables Outstanding
 11.79 14.58 23.85 18.62 17.81
Operating Cycle
 45.25 179.18 118.00 140.81 121.53
Cash Flow Ratios
Operating Cash Flow Per Share
 0.00 -125.92 -83.27 4.19 93.40
Free Cash Flow Per Share
 0.00 -132.10 -125.16 -19.32 25.21
CapEx Per Share
 0.00 6.18 41.89 23.50 68.19
Free Cash Flow to Operating Cash Flow
 0.00 1.05 1.50 -4.61 0.27
Dividend Paid and CapEx Coverage Ratio
 0.00 -20.39 -1.99 0.18 1.37
Capital Expenditure Coverage Ratio
 0.00 -20.39 -1.99 0.18 1.37
Operating Cash Flow Coverage Ratio
 0.00 -1.16 -0.36 0.02 1.02
Operating Cash Flow to Sales Ratio
 0.00 -0.27 -0.15 <0.01 0.17
Free Cash Flow Yield
0.00%-17.50%-14.09%-1.12%1.46%
Valuation Ratios
Price-to-Earnings (P/E) Ratio
 -2.20 -3.66 -3.14 91.74 -8.65
Price-to-Sales (P/S) Ratio
 1.75 1.60 1.62 2.29 3.06
Price-to-Book (P/B) Ratio
 3.59 2.67 409.67 7.96 8.74
Price-to-Free Cash Flow (P/FCF) Ratio
 0.00 -5.72 -7.09 -89.15 68.30
Price-to-Operating Cash Flow Ratio
 0.00 -6.00 -10.66 411.21 18.44
Price-to-Earnings Growth (PEG) Ratio
 0.02 <0.01 -0.08 -0.84 -0.01
Price-to-Fair Value
 3.59 2.67 409.67 7.96 8.74
Enterprise Value Multiple
 -3.06 -4.78 -4.25 26.86 -12.82
Enterprise Value
 1.21B 1.14B 1.53B 2.65B 2.55B
EV to EBITDA
 -3.14 -4.78 -4.25 26.86 -12.82
EV to Sales
 1.56 1.67 1.91 2.44 3.14
EV to Free Cash Flow
 0.00 -5.97 -8.35 -95.10 70.16
EV to Operating Cash Flow
 0.00 -6.26 -12.55 438.63 18.94
Tangible Book Value Per Share
 167.44 201.59 2.17 109.90 67.15
Shareholders’ Equity Per Share
 176.10 283.29 2.17 216.36 197.10
Tax and Other Ratios
Effective Tax Rate
 >-0.01 >-0.01 >-0.01 0.23 -0.05
Revenue Per Share
 472.58 472.20 548.69 751.98 563.10
Net Income Per Share
 -264.08 -206.24 -283.21 18.77 -198.98
Tax Burden
 1.00 1.00 1.00 0.77 1.05
Interest Burden
 1.01 0.98 1.01 0.97 1.00
Research & Development to Revenue
 0.00 0.07 0.00 0.00 0.00
SG&A to Revenue
 >-0.01 0.66 0.59 0.00 0.52
Stock-Based Compensation to Revenue
 >-0.01 0.00 <0.01 0.00 0.00
Income Quality
 0.00 0.61 0.30 0.17 -0.49
Currency in JPY