Nihon M&A Center(JP:2127)
Â¥640.60+6.90 (+1.09%)
JP:2127
Nihon M&A Center financials statements
Â¥640.60
At close:+6.90 (+1.09%)
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Nihon M&A Center (2127) Ratios
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Nihon M&A Center Ratios
JP:2127's free cash flow for Q3 2026 was ¥0.00. For the 2026 fiscal year, JP:2127'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 | Mar 26 | Mar 26 | Mar 25 | Mar 24 | Mar 23 |
|---|---|---|---|---|---|
| Liquidity Ratios | |||||
| Current Ratio | 4.30 | 3.33 | 4.47 | 4.96 | 6.64 |
| Quick Ratio | 4.30 | 3.33 | 4.47 | 4.96 | 6.64 |
| Cash Ratio | 3.96 | 3.08 | 3.95 | 4.25 | 6.28 |
| Solvency Ratio | 0.78 | 0.81 | 0.74 | 0.90 | 1.43 |
| Operating Cash Flow Ratio | 1.33 | 1.24 | 1.11 | 0.78 | 1.47 |
| Short-Term Operating Cash Flow Coverage | 9.37 | 8.59 | 7.53 | 0.00 | 0.00 |
| Net Current Asset Value | ¥ 28.37B | ¥ 28.18B | ¥ 27.72B | ¥ 41.77B | ¥ 41.85B |
| Leverage Ratios | |||||
| Debt-to-Assets Ratio | 0.09 | 0.06 | 0.11 | 0.00 | 0.00 |
| Debt-to-Equity Ratio | 0.11 | 0.08 | 0.14 | 0.00 | 0.00 |
| Debt-to-Capital Ratio | 0.10 | 0.07 | 0.13 | 0.00 | 0.00 |
| Long-Term Debt-to-Capital Ratio | 0.08 | 0.04 | 0.10 | 0.00 | 0.00 |
| Financial Leverage Ratio | 1.31 | 1.32 | 1.34 | 1.21 | 1.17 |
| Debt Service Coverage Ratio | 7.81 | 6.30 | 7.73 | 0.00 | 19651.88 |
| Interest Coverage Ratio | 593.55 | 354.00 | 1094.56 | 0.00 | 27706.75 |
| Debt to Market Cap | 0.03 | 0.02 | 0.02 | 0.00 | 0.00 |
| Interest Debt Per Share | 17.11 | 12.77 | 19.45 | 0.00 | 0.00 |
| Net Debt to EBITDA | -1.98 | -1.92 | -1.86 | -2.89 | -2.81 |
| Profitability Margins | |||||
| Gross Profit Margin | 56.22% | 60.25% | 55.82% | 56.91% | 59.76% |
| EBIT Margin | 38.47% | 37.33% | 37.46% | 37.45% | 41.24% |
| EBITDA Margin | 38.83% | 37.71% | 37.86% | 38.00% | 41.65% |
| Operating Profit Margin | 37.92% | 37.33% | 36.40% | 37.03% | 40.67% |
| Pretax Profit Margin | 38.41% | 38.14% | 37.43% | 37.45% | 41.24% |
| Net Profit Margin | 24.86% | 24.85% | 24.31% | 23.82% | 28.31% |
| Continuous Operations Profit Margin | 24.88% | 24.90% | 24.34% | 23.84% | 28.44% |
| Net Income Per EBT | 64.72% | 65.14% | 64.94% | 63.61% | 68.65% |
| EBT Per EBIT | 101.28% | 102.17% | 102.82% | 101.14% | 101.41% |
| Return on Assets (ROA) | 17.73% | 18.86% | 18.29% | 14.92% | 19.33% |
| Return on Equity (ROE) | 23.22% | 24.88% | 24.43% | 18.08% | 22.53% |
| Return on Capital Employed (ROCE) | 32.21% | 35.34% | 32.69% | 27.68% | 31.83% |
| Return on Invested Capital (ROIC) | 20.32% | 22.27% | 20.67% | 17.62% | 21.94% |
| Return on Tangible Assets | 17.77% | 18.90% | 18.35% | 14.99% | 19.41% |
| Earnings Yield | 5.97% | 6.25% | 3.40% | 3.02% | 2.00% |
| Efficiency Ratios | |||||
| Receivables Turnover | 16.74 | 61.89 | 17.11 | 13.82 | 27.67 |
| Payables Turnover | 17.73 | 27.67 | 21.10 | 20.26 | 28.99 |
| Inventory Turnover | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Fixed Asset Turnover | 98.13 | 87.40 | 86.37 | 70.44 | 70.16 |
| Asset Turnover | 0.71 | 0.76 | 0.75 | 0.63 | 0.68 |
| Working Capital Turnover Ratio | 1.34 | 1.59 | 1.17 | 0.97 | 1.01 |
| Cash Conversion Cycle | 1.22 | -7.29 | 4.03 | 8.40 | 0.60 |
| Days of Sales Outstanding | 21.80 | 5.90 | 21.33 | 26.41 | 13.19 |
| Days of Inventory Outstanding | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Days of Payables Outstanding | 20.58 | 13.19 | 17.30 | 18.02 | 12.59 |
| Operating Cycle | 21.80 | 5.90 | 21.33 | 26.41 | 13.19 |
| Cash Flow Ratios | |||||
| Operating Cash Flow Per Share | 41.35 | 51.46 | 32.49 | 25.11 | 33.58 |
| Free Cash Flow Per Share | 41.13 | 50.67 | 32.08 | 24.15 | 32.81 |
| Dividend Paid and CapEx Coverage Ratio | 1.58 | 1.73 | 1.38 | 1.20 | 1.94 |
| Capital Expenditure Coverage Ratio | 184.29 | 65.05 | 80.69 | 26.07 | 43.57 |
| Operating Cash Flow Coverage Ratio | 2.43 | 4.08 | 1.67 | 0.00 | 0.00 |
| Operating Cash Flow to Sales Ratio | 0.30 | 0.32 | 0.24 | 0.20 | 0.27 |
| Free Cash Flow Yield | 7.11% | 8.04% | 3.30% | 2.45% | 1.90% |
| Valuation Ratios | |||||
| Price-to-Earnings (P/E) Ratio | 16.75 | 16.01 | 29.44 | 33.06 | 49.91 |
| Price-to-Sales (P/S) Ratio | 4.16 | 3.98 | 7.16 | 7.88 | 14.13 |
| Price-to-Book (P/B) Ratio | 3.89 | 3.98 | 7.19 | 5.98 | 11.25 |
| Price-to-Free Cash Flow (P/FCF) Ratio | 14.06 | 12.44 | 30.32 | 40.75 | 52.64 |
| Price-to-Operating Cash Flow Ratio | 13.99 | 12.25 | 29.94 | 39.19 | 51.43 |
| Price-to-Earnings Growth (PEG) Ratio | 3.69 | 1.15 | 2.67 | -2.36 | 7.57 |
| Enterprise Value Multiple | 8.74 | 8.63 | 17.04 | 17.84 | 31.11 |
| Enterprise Value | 149.66B | 163.48B | 284.67B | 280.03B | 523.55B |
| EV to EBITDA | 8.74 | 8.63 | 17.04 | 17.84 | 31.11 |
| EV to Sales | 3.40 | 3.25 | 6.45 | 6.78 | 12.96 |
| EV to Free Cash Flow | 11.47 | 10.17 | 27.33 | 35.07 | 48.28 |
| EV to Operating Cash Flow | 11.41 | 10.01 | 26.99 | 33.72 | 47.17 |
| Tangible Book Value Per Share | 149.61 | 159.18 | 134.90 | 164.56 | 153.67 |
| Shareholders’ Equity Per Share | 148.72 | 158.17 | 135.24 | 164.63 | 153.56 |
| Tax and Other Ratios | |||||
| Effective Tax Rate | 0.35 | 0.35 | 0.35 | 0.36 | 0.31 |
| Revenue Per Share | 138.96 | 158.39 | 135.94 | 124.93 | 122.23 |
| Net Income Per Share | 34.54 | 39.36 | 33.04 | 29.76 | 34.60 |
| Tax Burden | 0.65 | 0.65 | 0.65 | 0.64 | 0.69 |
| Interest Burden | 1.00 | 1.02 | 1.00 | 1.00 | 1.00 |
| Research & Development to Revenue | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| SG&A to Revenue | 0.00 | 0.23 | 0.00 | 0.00 | 0.00 |
| Stock-Based Compensation to Revenue | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Income Quality | 0.77 | 1.31 | 0.64 | 0.84 | 0.97 |
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