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Open Up Group Inc. (2154) Ratios
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Open Up Group Inc. Ratios
JP:2154's free cash flow for Q4 2025 was ¥8.13B. For the 2025 fiscal year, JP:2154's free cash flow was decreased by ¥-22.00M and operating cash flow was ¥8.15B. See a summary of the company’s cash flow.
| Ratios | Jun 25 | Jun 24 | Jun 23 | Jun 22 | Jun 21 |
|---|---|---|---|---|---|
| Liquidity Ratios | |||||
| Current Ratio | 1.33 | 1.22 | 1.31 | 1.37 | 1.32 |
| Quick Ratio | 1.33 | 1.22 | 1.31 | 1.37 | 1.32 |
| Cash Ratio | 0.62 | 0.52 | 0.56 | 0.51 | 0.45 |
| Solvency Ratio | 0.29 | 0.34 | 0.32 | 0.32 | 0.30 |
| Operating Cash Flow Ratio | 0.47 | 0.37 | 0.50 | 0.49 | 0.56 |
| Short-Term Operating Cash Flow Coverage | 3.58 | 2.81 | 11.94 | 11.02 | 12.33 |
| Net Current Asset Value | ¥ 875.00M | ¥ 3.51B | ¥ 7.56B | ¥ 6.86B | ¥ 3.43B |
| Leverage Ratios | |||||
| Debt-to-Assets Ratio | 0.08 | 0.06 | 0.01 | 0.02 | 0.02 |
| Debt-to-Equity Ratio | 0.12 | 0.10 | 0.02 | 0.02 | 0.03 |
| Debt-to-Capital Ratio | 0.11 | 0.09 | 0.02 | 0.02 | 0.03 |
| Long-Term Debt-to-Capital Ratio | 0.06 | 0.00 | 0.00 | 0.00 | 0.01 |
| Financial Leverage Ratio | 1.61 | 1.56 | 1.59 | 1.56 | 1.52 |
| Debt Service Coverage Ratio | 2.64 | 2.91 | 7.21 | 7.33 | 7.11 |
| Interest Coverage Ratio | 76.95 | 83.59 | 84.57 | 92.27 | 55.21 |
| Debt to Market Cap | 0.06 | 0.03 | 0.01 | 0.01 | 0.01 |
| Interest Debt Per Share | 119.72 | 90.27 | 20.82 | 18.99 | 22.80 |
| Net Debt to EBITDA | -0.70 | -0.68 | -1.18 | -0.99 | -0.79 |
| Profitability Margins | |||||
| Gross Profit Margin | 27.61% | 24.00% | 24.25% | 23.09% | 23.18% |
| EBIT Margin | 9.79% | 8.70% | 8.50% | 8.28% | 7.01% |
| EBITDA Margin | 11.19% | 9.98% | 9.74% | 9.77% | 9.04% |
| Operating Profit Margin | 9.79% | 8.32% | 8.25% | 7.59% | 6.80% |
| Pretax Profit Margin | 10.06% | 8.60% | 8.40% | 8.30% | 6.89% |
| Net Profit Margin | 7.06% | 6.68% | 6.79% | 6.33% | 4.69% |
| Continuous Operations Profit Margin | 7.07% | 6.69% | 6.05% | 6.02% | 4.74% |
| Net Income Per EBT | 70.22% | 77.66% | 80.86% | 76.22% | 68.13% |
| EBT Per EBIT | 102.78% | 103.45% | 101.83% | 109.32% | 101.34% |
| Return on Assets (ROA) | 9.14% | 10.24% | 10.10% | 9.39% | 7.23% |
| Return on Equity (ROE) | 14.74% | 15.93% | 16.08% | 14.68% | 11.02% |
| Return on Capital Employed (ROCE) | 17.87% | 18.63% | 18.36% | 16.37% | 14.70% |
| Return on Invested Capital (ROIC) | 11.92% | 13.66% | 12.95% | 11.63% | 9.94% |
| Return on Tangible Assets | 17.76% | 19.79% | 18.33% | 17.39% | 14.08% |
| Earnings Yield | 7.25% | 8.46% | 6.70% | 5.20% | 5.22% |
| Efficiency Ratios | |||||
| Receivables Turnover | 7.96 | 9.16 | 7.01 | 6.74 | 7.39 |
| Payables Turnover | 53.74 | 56.89 | 47.10 | 47.35 | 43.62 |
| Inventory Turnover | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Fixed Asset Turnover | 28.46 | 35.56 | 35.98 | 33.16 | 30.15 |
| Asset Turnover | 1.29 | 1.53 | 1.49 | 1.48 | 1.54 |
| Working Capital Turnover Ratio | 16.07 | 18.23 | 14.56 | 14.66 | 13.23 |
| Cash Conversion Cycle | 39.05 | 33.42 | 44.31 | 46.43 | 41.03 |
| Days of Sales Outstanding | 45.84 | 39.84 | 52.06 | 54.14 | 49.40 |
| Days of Inventory Outstanding | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Days of Payables Outstanding | 6.79 | 6.42 | 7.75 | 7.71 | 8.37 |
| Operating Cycle | 45.84 | 39.84 | 52.06 | 54.14 | 49.40 |
| Cash Flow Ratios | |||||
| Operating Cash Flow Per Share | 209.93 | 162.96 | 221.23 | 178.55 | 174.01 |
| Free Cash Flow Per Share | 206.59 | 154.11 | 212.81 | 170.23 | 167.67 |
| Dividend Paid and CapEx Coverage Ratio | 2.49 | 1.94 | 3.60 | 3.32 | 3.42 |
| Capital Expenditure Coverage Ratio | 62.95 | 18.41 | 26.27 | 21.46 | 27.44 |
| Operating Cash Flow Coverage Ratio | 1.79 | 1.85 | 11.72 | 10.16 | 8.39 |
| Operating Cash Flow to Sales Ratio | 0.11 | 0.08 | 0.11 | 0.10 | 0.10 |
| Free Cash Flow Yield | 10.78% | 9.02% | 10.50% | 8.12% | 11.19% |
| Valuation Ratios | |||||
| Price-to-Earnings (P/E) Ratio | 13.80 | 11.82 | 14.92 | 19.22 | 19.14 |
| Price-to-Sales (P/S) Ratio | 0.97 | 0.79 | 1.01 | 1.22 | 0.90 |
| Price-to-Book (P/B) Ratio | 2.03 | 1.88 | 2.40 | 2.82 | 2.11 |
| Price-to-Free Cash Flow (P/FCF) Ratio | 9.28 | 11.09 | 9.52 | 12.32 | 8.94 |
| Price-to-Operating Cash Flow Ratio | 9.13 | 10.49 | 9.16 | 11.74 | 8.61 |
| Price-to-Earnings Growth (PEG) Ratio | -3.53 | 1.83 | 0.61 | 0.49 | -0.17 |
| Enterprise Value Multiple | 8.00 | 7.24 | 9.23 | 11.46 | 9.16 |
| Enterprise Value | 150.05B | 135.80B | 155.75B | 168.65B | 122.97B |
| EV to EBITDA | 8.00 | 7.24 | 9.23 | 11.46 | 9.16 |
| EV to Sales | 0.90 | 0.72 | 0.90 | 1.12 | 0.83 |
| EV to Free Cash Flow | 8.53 | 10.14 | 8.44 | 11.34 | 8.23 |
| EV to Operating Cash Flow | 8.39 | 9.59 | 8.12 | 10.81 | 7.93 |
| Tangible Book Value Per Share | 205.44 | 225.92 | 242.02 | 209.98 | 183.57 |
| Shareholders’ Equity Per Share | 942.11 | 907.36 | 844.42 | 743.54 | 710.70 |
| Tax and Other Ratios | |||||
| Effective Tax Rate | 0.30 | 0.22 | 0.28 | 0.28 | 0.31 |
| Revenue Per Share | 1966.61 | 2163.28 | 1998.35 | 1725.01 | 1667.87 |
| Net Income Per Share | 138.91 | 144.55 | 135.76 | 109.12 | 78.30 |
| Tax Burden | 0.70 | 0.78 | 0.81 | 0.76 | 0.68 |
| Interest Burden | 1.03 | 0.99 | 0.99 | 1.00 | 0.98 |
| Research & Development to Revenue | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| SG&A to Revenue | 0.18 | 0.16 | 0.16 | 0.17 | 0.17 |
| Stock-Based Compensation to Revenue | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Income Quality | 1.51 | 1.13 | 1.84 | 1.19 | 1.51 |
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