JAC Recruitment Co., Ltd.(JP:2124)
Â¥1,166.00+4.00 (+0.34%)
JP:2124
JAC Recruitment Co., Ltd. financials statements
Â¥1,166.00
At close:+4.00 (+0.34%)
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JAC Recruitment Co., Ltd. (2124) Ratios
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JAC Recruitment Co., Ltd. Ratios
JP:2124's free cash flow for Q2 2026 was ¥0.00. For the 2026 fiscal year, JP:2124'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 | 3.20 | 2.89 | 3.20 | 2.89 | 2.81 |
| Quick Ratio | 3.20 | 2.89 | 3.20 | 2.89 | 2.81 |
| Cash Ratio | 2.79 | 2.47 | 2.77 | 2.42 | 2.38 |
| Solvency Ratio | 1.04 | 0.79 | 1.05 | 0.86 | 0.79 |
| Operating Cash Flow Ratio | 1.14 | 1.05 | 1.17 | 0.96 | 0.94 |
| Short-Term Operating Cash Flow Coverage | 0.00 | 26.45 | 20.08 | 13.20 | 0.00 |
| Net Current Asset Value | ¥ 18.24B | ¥ 14.43B | ¥ 13.07B | ¥ 11.32B | ¥ 9.67B |
| Leverage Ratios | |||||
| Debt-to-Assets Ratio | 0.00 | 0.01 | 0.02 | 0.00 | 0.00 |
| Debt-to-Equity Ratio | 0.00 | 0.02 | 0.02 | 0.00 | 0.00 |
| Debt-to-Capital Ratio | 0.00 | 0.02 | 0.02 | 0.00 | 0.00 |
| Long-Term Debt-to-Capital Ratio | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Financial Leverage Ratio | 1.38 | 1.44 | 1.37 | 1.42 | 1.42 |
| Debt Service Coverage Ratio | 532.24 | 21.46 | 17.72 | 11.99 | 277.56 |
| Interest Coverage Ratio | 687.24 | 455.35 | 373.41 | 320.18 | 363.88 |
| Debt to Market Cap | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Interest Debt Per Share | 0.11 | 2.05 | 2.35 | 0.14 | 0.11 |
| Net Debt to EBITDA | -1.92 | -1.92 | -1.85 | -1.95 | -2.04 |
| Profitability Margins | |||||
| Gross Profit Margin | 91.68% | 90.93% | 92.30% | 92.14% | 92.56% |
| EBIT Margin | 25.35% | 23.26% | 23.87% | 23.11% | 23.31% |
| EBITDA Margin | 26.36% | 24.91% | 25.74% | 25.02% | 25.49% |
| Operating Profit Margin | 25.35% | 23.26% | 23.83% | 23.14% | 23.43% |
| Pretax Profit Margin | 24.96% | 21.32% | 23.81% | 23.04% | 23.24% |
| Net Profit Margin | 18.23% | 14.33% | 17.34% | 16.52% | 15.62% |
| Continuous Operations Profit Margin | 18.23% | 14.33% | 17.34% | 16.53% | 15.62% |
| Net Income Per EBT | 73.03% | 67.21% | 72.84% | 71.73% | 67.21% |
| EBT Per EBIT | 98.45% | 91.67% | 99.90% | 99.53% | 99.21% |
| Return on Assets (ROA) | 27.19% | 21.57% | 25.42% | 22.77% | 20.50% |
| Return on Equity (ROE) | 37.59% | 31.01% | 34.72% | 32.27% | 29.05% |
| Return on Capital Employed (ROCE) | 51.84% | 49.80% | 47.03% | 44.24% | 43.09% |
| Return on Invested Capital (ROIC) | 37.86% | 32.92% | 33.58% | 30.88% | 28.97% |
| Return on Tangible Assets | 27.87% | 22.28% | 27.06% | 24.47% | 22.42% |
| Earnings Yield | 4.97% | 5.00% | 5.76% | 5.13% | 4.61% |
| Efficiency Ratios | |||||
| Receivables Turnover | 17.93 | 14.64 | 18.11 | 13.61 | 13.88 |
| Payables Turnover | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Inventory Turnover | 548.00 | 1184.33 | 0.00 | 341.57 | 264.00 |
| Fixed Asset Turnover | 70.26 | 75.59 | 43.75 | 17.76 | 20.20 |
| Asset Turnover | 1.49 | 1.51 | 1.47 | 1.38 | 1.31 |
| Working Capital Turnover Ratio | 2.79 | 2.80 | 2.76 | 2.83 | 2.39 |
| Cash Conversion Cycle | 21.03 | 25.23 | 20.16 | 27.90 | 27.69 |
| Days of Sales Outstanding | 20.36 | 24.93 | 20.16 | 26.83 | 26.30 |
| Days of Inventory Outstanding | 0.67 | 0.31 | 0.00 | 1.07 | 1.38 |
| Days of Payables Outstanding | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Operating Cycle | 21.03 | 25.23 | 20.16 | 27.90 | 27.69 |
| Cash Flow Ratios | |||||
| Operating Cash Flow Per Share | 60.33 | 50.96 | 44.36 | 36.61 | 31.53 |
| Free Cash Flow Per Share | 59.21 | 49.79 | 41.43 | 32.15 | 29.55 |
| Dividend Paid and CapEx Coverage Ratio | 2.21 | 2.13 | 1.89 | 1.60 | 1.41 |
| Capital Expenditure Coverage Ratio | 53.74 | 43.42 | 15.14 | 8.21 | 15.91 |
| Operating Cash Flow Coverage Ratio | 0.00 | 26.45 | 20.08 | 5913.00 | 2545.50 |
| Operating Cash Flow to Sales Ratio | 0.21 | 0.21 | 0.21 | 0.19 | 0.20 |
| Free Cash Flow Yield | 5.56% | 7.06% | 6.37% | 5.30% | 5.67% |
| Valuation Ratios | |||||
| Price-to-Earnings (P/E) Ratio | 20.10 | 20.02 | 17.37 | 19.50 | 21.67 |
| Price-to-Sales (P/S) Ratio | 3.66 | 2.87 | 3.01 | 3.22 | 3.38 |
| Price-to-Book (P/B) Ratio | 7.56 | 6.21 | 6.03 | 6.29 | 6.29 |
| Price-to-Free Cash Flow (P/FCF) Ratio | 17.99 | 14.16 | 15.69 | 18.89 | 17.63 |
| Price-to-Operating Cash Flow Ratio | 17.65 | 13.83 | 14.65 | 16.59 | 16.52 |
| Price-to-Earnings Growth (PEG) Ratio | 0.40 | -3.40 | 0.86 | 0.66 | 0.19 |
| Enterprise Value Multiple | 11.98 | 9.59 | 9.85 | 10.92 | 11.24 |
| Enterprise Value | 145.55B | 93.57B | 87.44B | 83.19B | 71.19B |
| EV to EBITDA | 11.98 | 9.59 | 9.85 | 10.92 | 11.24 |
| EV to Sales | 3.16 | 2.39 | 2.54 | 2.73 | 2.86 |
| EV to Free Cash Flow | 15.50 | 11.80 | 13.21 | 16.02 | 14.92 |
| EV to Operating Cash Flow | 15.22 | 11.53 | 12.34 | 14.07 | 13.98 |
| Tangible Book Value Per Share | 136.17 | 108.36 | 98.83 | 87.01 | 72.76 |
| Shareholders’ Equity Per Share | 140.93 | 113.58 | 107.75 | 96.50 | 82.77 |
| Tax and Other Ratios | |||||
| Effective Tax Rate | 0.27 | 0.33 | 0.27 | 0.28 | 0.33 |
| Revenue Per Share | 290.68 | 245.78 | 215.77 | 188.45 | 153.91 |
| Net Income Per Share | 52.98 | 35.22 | 37.41 | 31.14 | 24.04 |
| Tax Burden | 0.73 | 0.67 | 0.73 | 0.72 | 0.67 |
| Interest Burden | 0.98 | 0.92 | 1.00 | 1.00 | 1.00 |
| Research & Development to Revenue | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| SG&A to Revenue | 0.05 | 0.68 | 0.62 | 0.00 | 0.00 |
| Stock-Based Compensation to Revenue | 0.00 | 0.01 | 0.00 | 0.00 | 0.00 |
| Income Quality | 1.14 | 1.45 | 1.19 | 0.84 | 0.88 |
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