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SMS Co., Ltd. (2175) Ratios
SMS Co., Ltd. Ratios
JP:2175's free cash flow for Q3 2026 was $0.00. For the 2026 fiscal year, JP:2175'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 | 1.61 | 1.56 | 1.77 | 1.81 | 1.72 |
| Quick Ratio | 1.61 | 1.56 | 1.77 | 1.80 | 1.71 |
| Cash Ratio | 0.67 | 0.56 | 0.86 | 0.94 | 0.90 |
| Solvency Ratio | 0.34 | -0.37 | 0.38 | 0.35 | 0.30 |
| Operating Cash Flow Ratio | 0.24 | 0.36 | 0.46 | 0.47 | 0.61 |
| Short-Term Operating Cash Flow Coverage | 1.07 | 1.46 | 5.14 | 4.47 | 4.91 |
| Net Current Asset Value | $ 9.45B | $ 12.36B | $ 9.58B | $ 5.87B | $ 1.23B |
| Leverage Ratios | |||||
| Debt-to-Assets Ratio | 0.11 | 0.14 | 0.09 | 0.13 | 0.18 |
| Debt-to-Equity Ratio | 0.17 | 0.27 | 0.15 | 0.22 | 0.35 |
| Debt-to-Capital Ratio | 0.15 | 0.21 | 0.13 | 0.18 | 0.26 |
| Long-Term Debt-to-Capital Ratio | 0.05 | 0.04 | 0.09 | 0.14 | 0.21 |
| Financial Leverage Ratio | 1.62 | 1.97 | 1.64 | 1.69 | 1.89 |
| Debt Service Coverage Ratio | 1.45 | 1.87 | 5.47 | 4.76 | 3.84 |
| Interest Coverage Ratio | 62.73 | 52.22 | 125.29 | 105.49 | 79.97 |
| Debt to Market Cap | 0.08 | 0.05 | 0.03 | 0.03 | 0.03 |
| Interest Debt Per Share | 95.57 | 89.30 | 74.61 | 96.34 | 119.91 |
| Net Debt to EBITDA | -0.80 | -0.57 | -0.89 | -0.73 | -0.42 |
| Profitability Margins | |||||
| Gross Profit Margin | 82.10% | 81.48% | 88.09% | 87.81% | 88.55% |
| EBIT Margin | 10.40% | 10.49% | 18.17% | 19.41% | 20.02% |
| EBITDA Margin | 16.65% | 17.62% | 24.58% | 25.75% | 26.40% |
| Operating Profit Margin | 10.40% | 10.49% | 15.32% | 15.94% | 16.24% |
| Pretax Profit Margin | 13.50% | -22.30% | 18.05% | 19.26% | 19.81% |
| Net Profit Margin | 9.93% | -22.12% | 13.39% | 14.03% | 13.90% |
| Continuous Operations Profit Margin | 9.93% | -22.12% | 13.39% | 14.03% | 13.91% |
| Net Income Per EBT | 73.55% | 99.20% | 74.18% | 72.84% | 70.17% |
| EBT Per EBIT | 129.91% | -212.63% | 117.81% | 120.83% | 121.98% |
| Return on Assets (ROA) | 7.91% | -27.13% | 9.97% | 9.84% | 9.56% |
| Return on Equity (ROE) | 12.79% | -53.57% | 16.32% | 16.67% | 18.03% |
| Return on Capital Employed (ROCE) | 12.06% | 24.08% | 16.17% | 15.46% | 15.65% |
| Return on Invested Capital (ROIC) | 8.02% | 19.69% | 11.53% | 10.79% | 10.43% |
| Return on Tangible Assets | 13.25% | -31.42% | 16.31% | 16.64% | 16.07% |
| Earnings Yield | 6.30% | -10.57% | 3.22% | 2.30% | 1.83% |
| Efficiency Ratios | |||||
| Receivables Turnover | 2.90 | 2.77 | 2.94 | 3.11 | 3.46 |
| Payables Turnover | 25.79 | 29.60 | 13.98 | 17.18 | 14.51 |
| Inventory Turnover | 93.26 | 166.50 | 169.21 | 113.59 | 84.06 |
| Fixed Asset Turnover | 51.35 | 59.55 | 47.68 | 20.92 | 19.11 |
| Asset Turnover | 0.80 | 1.23 | 0.74 | 0.70 | 0.69 |
| Working Capital Turnover Ratio | 3.92 | 4.54 | 3.48 | 3.49 | 3.71 |
| Cash Conversion Cycle | 115.74 | 121.53 | 100.25 | 99.27 | 84.82 |
| Days of Sales Outstanding | 125.98 | 131.67 | 124.21 | 117.30 | 105.63 |
| Days of Inventory Outstanding | 3.91 | 2.19 | 2.16 | 3.21 | 4.34 |
| Days of Payables Outstanding | 14.15 | 12.33 | 26.11 | 21.25 | 25.15 |
| Operating Cycle | 129.89 | 133.87 | 126.37 | 120.51 | 109.97 |
| Cash Flow Ratios | |||||
| Operating Cash Flow Per Share | 68.05 | 106.73 | 112.19 | 97.58 | 112.68 |
| Free Cash Flow Per Share | 63.07 | 104.97 | 69.58 | 64.14 | 89.59 |
| Dividend Paid and CapEx Coverage Ratio | 2.69 | 3.43 | 1.95 | 2.22 | 3.43 |
| Capital Expenditure Coverage Ratio | 13.66 | 60.68 | 2.63 | 2.92 | 4.88 |
| Operating Cash Flow Coverage Ratio | 0.72 | 1.22 | 1.52 | 1.02 | 0.95 |
| Operating Cash Flow to Sales Ratio | 0.10 | 0.14 | 0.18 | 0.19 | 0.25 |
| Free Cash Flow Yield | 5.60% | 6.39% | 2.70% | 2.01% | 2.64% |
| Valuation Ratios | |||||
| Price-to-Earnings (P/E) Ratio | 15.87 | -9.46 | 31.03 | 43.47 | 54.70 |
| Price-to-Sales (P/S) Ratio | 1.58 | 2.09 | 4.16 | 6.10 | 7.60 |
| Price-to-Book (P/B) Ratio | 2.03 | 5.07 | 5.06 | 7.25 | 9.86 |
| Price-to-Free Cash Flow (P/FCF) Ratio | 17.85 | 15.65 | 37.00 | 49.81 | 37.90 |
| Price-to-Operating Cash Flow Ratio | 16.55 | 15.39 | 22.95 | 32.74 | 30.13 |
| Price-to-Earnings Growth (PEG) Ratio | -1.10 | 0.03 | 2.47 | 2.36 | 4.34 |
| Enterprise Value Multiple | 8.67 | 11.31 | 16.02 | 22.94 | 28.39 |
| Enterprise Value | 87.95B | 128.96B | 212.46B | 269.80B | 291.54B |
| EV to EBITDA | 8.67 | 11.31 | 16.02 | 22.94 | 28.39 |
| EV to Sales | 1.44 | 1.99 | 3.94 | 5.91 | 7.49 |
| EV to Free Cash Flow | 16.34 | 14.90 | 35.05 | 48.27 | 37.35 |
| EV to Operating Cash Flow | 15.15 | 14.66 | 21.74 | 31.73 | 29.69 |
| Tangible Book Value Per Share | 193.16 | 236.71 | 185.03 | 135.69 | 81.11 |
| Shareholders’ Equity Per Share | 554.61 | 324.14 | 508.37 | 440.84 | 344.19 |
| Tax and Other Ratios | |||||
| Effective Tax Rate | 0.26 | 0.01 | 0.26 | 0.27 | 0.30 |
| Revenue Per Share | 714.39 | 785.19 | 619.60 | 524.01 | 446.44 |
| Net Income Per Share | 70.96 | -173.65 | 82.96 | 73.51 | 62.07 |
| Tax Burden | 0.74 | 0.99 | 0.74 | 0.73 | 0.70 |
| Interest Burden | 1.30 | -2.13 | 0.99 | 0.99 | 0.99 |
| Research & Development to Revenue | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| SG&A to Revenue | 0.72 | 0.71 | 0.50 | 0.50 | 0.52 |
| Stock-Based Compensation to Revenue | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Income Quality | 0.96 | -0.61 | 1.35 | 0.97 | 1.27 |
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