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Artner Co., Ltd. (JP:2163)
:2163
Japanese Market
2163
Artner Co., Ltd.
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Artner Co., Ltd. (2163) Ratios

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Artner Co., Ltd. Ratios

JP:2163's free cash flow for Q2 2026 was ¥0.40. For the 2026 fiscal year, JP:2163's free cash flow was decreased by ¥ and operating cash flow was ¥0.16. See a summary of the company’s cash flow.
Ratios
TTM
Jan 26Jan 25Jan 24Jan 23
Liquidity Ratios
Current Ratio
 3.90 3.55 4.85 4.86 5.41
Quick Ratio
 3.89 3.54 4.85 4.86 5.40
Cash Ratio
 2.59 2.52 3.63 3.72 4.17
Solvency Ratio
 0.44 0.34 0.65 0.58 0.57
Operating Cash Flow Ratio
 0.00 0.76 0.93 0.98 0.92
Short-Term Operating Cash Flow Coverage
 0.00 13.01 0.00 0.00 0.00
Net Current Asset Value
¥ 3.27B¥ 2.82B¥ 4.15B¥ 3.76B¥ 3.54B
Leverage Ratios
Debt-to-Assets Ratio
 0.11 0.11 0.00 0.00 0.00
Debt-to-Equity Ratio
 0.18 0.20 0.00 0.00 0.00
Debt-to-Capital Ratio
 0.15 0.17 0.00 0.00 0.00
Long-Term Debt-to-Capital Ratio
 0.14 0.15 0.00 0.00 0.00
Financial Leverage Ratio
 1.59 1.73 1.42 1.43 1.40
Debt Service Coverage Ratio
 11.79 11.77 0.00 10.99K 7.09K
Interest Coverage Ratio
 154.32 1.20K 0.00 15.54K 9.19K
Debt to Market Cap
 0.05 0.05 0.00 0.00 0.00
Interest Debt Per Share
 46.95 48.86 0.00 <0.01 0.01
Net Debt to EBITDA
 -1.63 -1.99 -2.50 -2.76 -3.24
Profitability Margins
Gross Profit Margin
37.95%37.96%36.97%35.01%33.26%
EBIT Margin
14.66%15.12%16.27%15.11%13.02%
EBITDA Margin
15.53%15.44%16.50%15.35%13.30%
Operating Profit Margin
14.64%15.12%16.27%15.06%12.92%
Pretax Profit Margin
14.57%15.11%16.43%15.11%13.02%
Net Profit Margin
9.84%10.45%11.33%10.40%9.69%
Continuous Operations Profit Margin
9.84%10.45%11.33%10.40%9.69%
Net Income Per EBT
67.54%69.14%68.96%68.87%74.41%
EBT Per EBIT
99.55%99.94%100.99%100.30%100.75%
Return on Assets (ROA)
14.88%13.90%18.85%17.20%15.78%
Return on Equity (ROE)
25.06%24.10%26.77%24.63%22.11%
Return on Capital Employed (ROCE)
27.33%25.36%33.37%30.69%25.30%
Return on Invested Capital (ROIC)
18.18%17.27%23.01%21.13%18.83%
Return on Tangible Assets
18.11%16.97%18.91%17.27%15.86%
Earnings Yield
6.45%5.72%6.41%4.48%8.45%
Efficiency Ratios
Receivables Turnover
 6.45 6.77 7.68 8.20 8.23
Payables Turnover
 0.00 0.00 23.11 0.00 0.00
Inventory Turnover
 396.87 538.41 998.01 745.71 792.05
Fixed Asset Turnover
 130.08 128.39 142.64 144.84 52.72
Asset Turnover
 1.51 1.33 1.66 1.65 1.63
Working Capital Turnover Ratio
 2.79 2.50 2.39 2.34 2.34
Cash Conversion Cycle
 57.49 54.61 32.10 45.03 44.82
Days of Sales Outstanding
 56.57 53.93 47.53 44.54 44.36
Days of Inventory Outstanding
 0.92 0.68 0.37 0.49 0.46
Days of Payables Outstanding
 0.00 0.00 15.79 0.00 0.00
Operating Cycle
 57.49 54.61 47.90 45.03 44.82
Cash Flow Ratios
Operating Cash Flow Per Share
 0.00 66.59 55.55 106.00 82.12
Free Cash Flow Per Share
 0.00 66.17 53.29 104.55 80.79
CapEx Per Share
 0.00 0.42 2.26 1.44 1.33
Free Cash Flow to Operating Cash Flow
 0.00 0.99 0.96 0.99 0.98
Dividend Paid and CapEx Coverage Ratio
 0.00 1.58 1.36 1.35 1.98
Capital Expenditure Coverage Ratio
 0.00 158.26 24.62 73.51 61.71
Operating Cash Flow Coverage Ratio
 0.00 1.37 0.00 0.00 0.00
Operating Cash Flow to Sales Ratio
 0.00 0.12 0.11 0.11 0.09
Free Cash Flow Yield
0.00%6.39%5.76%4.73%8.10%
Valuation Ratios
Price-to-Earnings (P/E) Ratio
 15.53 17.48 15.59 22.34 11.83
Price-to-Sales (P/S) Ratio
 1.53 1.83 1.77 2.32 1.15
Price-to-Book (P/B) Ratio
 3.66 4.21 4.18 5.50 2.62
Price-to-Free Cash Flow (P/FCF) Ratio
 0.00 15.65 17.36 21.15 12.34
Price-to-Operating Cash Flow Ratio
 0.00 15.55 16.65 20.86 12.14
Price-to-Earnings Growth (PEG) Ratio
 -3.93 -129.61 0.79 1.28 0.52
Price-to-Fair Value
 3.66 4.21 4.18 5.50 2.62
Enterprise Value Multiple
 8.21 9.85 8.21 12.38 5.38
Enterprise Value
 16.88B 18.31B 15.07B 19.22B 6.62B
EV to EBITDA
 8.21 9.85 8.21 12.38 5.38
EV to Sales
 1.27 1.52 1.35 1.90 0.72
EV to Free Cash Flow
 0.00 13.02 13.30 17.30 7.71
EV to Operating Cash Flow
 0.00 12.94 12.76 17.06 7.58
Tangible Book Value Per Share
 186.52 168.48 220.57 399.59 378.39
Shareholders’ Equity Per Share
 260.36 245.78 221.55 401.97 380.96
Tax and Other Ratios
Effective Tax Rate
 0.32 0.31 0.31 0.31 0.26
Revenue Per Share
 624.83 566.88 523.55 951.54 869.82
Net Income Per Share
 61.50 59.23 59.32 98.99 84.24
Tax Burden
 0.68 0.69 0.69 0.69 0.74
Interest Burden
 0.99 1.00 1.01 1.00 1.00
Research & Development to Revenue
 0.00 0.00 0.00 0.00 0.00
SG&A to Revenue
 0.23 0.23 0.21 0.00 0.00
Stock-Based Compensation to Revenue
 0.00 0.00 0.00 0.00 0.00
Income Quality
 0.00 1.12 0.94 1.07 0.73
Currency in JPY