Want to see JP:2183 full AI Analyst Report?
Linical Co., Ltd. (2183) Ratios
1 Followers
Linical Co., Ltd. Ratios
JP:2183's free cash flow for Q1 2026 was ¥0.00. For the 2026 fiscal year, JP:2183'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 25 | Mar 24 | Mar 23 | Mar 22 |
|---|---|---|---|---|---|
| Liquidity Ratios | |||||
| Current Ratio | 1.31 | 1.56 | 1.64 | 1.78 | 1.88 |
| Quick Ratio | 1.31 | 1.56 | 1.64 | 1.59 | 1.66 |
| Cash Ratio | 0.82 | 0.94 | 0.96 | 1.05 | 1.09 |
| Solvency Ratio | -0.35 | -0.00 | 0.08 | 0.15 | 0.14 |
| Operating Cash Flow Ratio | -0.24 | 0.08 | 0.14 | 0.27 | 0.30 |
| Short-Term Operating Cash Flow Coverage | -1.13 | 0.56 | 0.97 | 1.61 | 1.43 |
| Net Current Asset Value | ¥ 311.74M | ¥ 2.11B | ¥ 2.44B | ¥ 2.13B | ¥ 1.15B |
| Leverage Ratios | |||||
| Debt-to-Assets Ratio | 0.19 | 0.14 | 0.16 | 0.20 | 0.26 |
| Debt-to-Equity Ratio | 0.57 | 0.33 | 0.35 | 0.47 | 0.63 |
| Debt-to-Capital Ratio | 0.36 | 0.25 | 0.26 | 0.32 | 0.39 |
| Long-Term Debt-to-Capital Ratio | 0.15 | 0.13 | 0.15 | 0.21 | 0.28 |
| Financial Leverage Ratio | 3.02 | 2.31 | 2.25 | 2.30 | 2.40 |
| Debt Service Coverage Ratio | -1.35 | -0.07 | 0.79 | 1.32 | 1.09 |
| Interest Coverage Ratio | -103.68 | -34.59 | 41.15 | 97.98 | 76.58 |
| Debt to Market Cap | 0.35 | 0.30 | 0.30 | 0.20 | 0.18 |
| Interest Debt Per Share | 100.52 | 107.70 | 129.10 | 157.40 | 182.35 |
| Net Debt to EBITDA | 1.92 | 99.44 | -3.81 | -1.85 | -1.25 |
| Profitability Margins | |||||
| Gross Profit Margin | 8.69% | 19.24% | 30.69% | 33.25% | 31.26% |
| EBIT Margin | -23.92% | -5.59% | 5.51% | 11.12% | 9.05% |
| EBITDA Margin | -17.76% | -0.45% | 9.74% | 15.14% | 13.02% |
| Operating Profit Margin | -23.92% | -5.59% | 5.90% | 10.04% | 9.40% |
| Pretax Profit Margin | -34.77% | -4.91% | 5.36% | 11.01% | 8.93% |
| Net Profit Margin | -38.42% | -5.17% | 2.75% | 8.02% | 6.84% |
| Continuous Operations Profit Margin | -38.42% | -5.17% | 2.75% | 8.02% | 6.84% |
| Net Income Per EBT | 110.49% | 105.11% | 51.23% | 72.85% | 76.60% |
| EBT Per EBIT | 145.37% | 87.90% | 90.98% | 109.70% | 95.03% |
| Return on Assets (ROA) | -27.75% | -3.21% | 1.82% | 5.75% | 5.03% |
| Return on Equity (ROE) | -83.74% | -7.43% | 4.11% | 13.25% | 12.08% |
| Return on Capital Employed (ROCE) | -36.91% | -6.28% | 6.74% | 11.71% | 10.61% |
| Return on Invested Capital (ROIC) | -29.76% | -5.62% | 3.13% | 7.71% | 7.31% |
| Return on Tangible Assets | -34.14% | -3.98% | 2.27% | 7.20% | 6.51% |
| Earnings Yield | -57.36% | -7.46% | 3.87% | 6.38% | 3.83% |
| Efficiency Ratios | |||||
| Receivables Turnover | 5.10 | 3.81 | 3.58 | 3.67 | 4.01 |
| Payables Turnover | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Inventory Turnover | 0.00 | 0.00 | 0.00 | 6.46 | 6.51 |
| Fixed Asset Turnover | 27.09 | 26.40 | 23.73 | 20.03 | 17.40 |
| Asset Turnover | 0.72 | 0.62 | 0.66 | 0.72 | 0.74 |
| Working Capital Turnover Ratio | 2.84 | 2.29 | 2.40 | 2.47 | 2.50 |
| Cash Conversion Cycle | 71.60 | 95.79 | 102.07 | 156.10 | 147.15 |
| Days of Sales Outstanding | 71.60 | 95.79 | 102.07 | 99.59 | 91.07 |
| Days of Inventory Outstanding | 0.00 | 0.00 | 0.00 | 56.51 | 56.08 |
| Days of Payables Outstanding | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Operating Cycle | 71.60 | 95.79 | 102.07 | 156.10 | 147.15 |
| Cash Flow Ratios | |||||
| Operating Cash Flow Per Share | -67.38 | 26.79 | 47.15 | 81.45 | 72.25 |
| Free Cash Flow Per Share | -68.78 | 26.66 | 45.71 | 80.86 | 70.19 |
| Dividend Paid and CapEx Coverage Ratio | -3.88 | 1.77 | 3.05 | 5.59 | 4.50 |
| Capital Expenditure Coverage Ratio | -48.09 | 209.67 | 32.31 | 139.01 | 35.11 |
| Operating Cash Flow Coverage Ratio | -0.68 | 0.25 | 0.37 | 0.52 | 0.40 |
| Operating Cash Flow to Sales Ratio | -0.18 | 0.06 | 0.09 | 0.15 | 0.14 |
| Free Cash Flow Yield | -26.76% | 8.33% | 11.81% | 11.60% | 7.69% |
| Valuation Ratios | |||||
| Price-to-Earnings (P/E) Ratio | -1.74 | -13.41 | 25.84 | 15.67 | 26.09 |
| Price-to-Sales (P/S) Ratio | 0.67 | 0.69 | 0.71 | 1.26 | 1.78 |
| Price-to-Book (P/B) Ratio | 1.46 | 1.00 | 1.06 | 2.08 | 3.15 |
| Price-to-Free Cash Flow (P/FCF) Ratio | -3.74 | 12.00 | 8.47 | 8.62 | 13.01 |
| Price-to-Operating Cash Flow Ratio | -3.81 | 11.94 | 8.21 | 8.56 | 12.64 |
| Price-to-Earnings Growth (PEG) Ratio | -0.00 | 0.05 | -0.39 | 0.58 | 0.56 |
| Enterprise Value Multiple | -1.85 | -56.00 | 3.48 | 6.46 | 12.45 |
| Enterprise Value | 2.85B | 2.60B | 4.17B | 12.24B | 18.74B |
| EV to EBITDA | -1.85 | -56.00 | 3.48 | 6.46 | 12.45 |
| EV to Sales | 0.33 | 0.25 | 0.34 | 0.98 | 1.62 |
| EV to Free Cash Flow | -1.84 | 4.32 | 4.04 | 6.70 | 11.82 |
| EV to Operating Cash Flow | -1.87 | 4.30 | 3.92 | 6.66 | 11.48 |
| Tangible Book Value Per Share | 76.60 | 177.70 | 202.32 | 180.20 | 131.82 |
| Shareholders’ Equity Per Share | 176.04 | 321.14 | 364.60 | 335.65 | 289.69 |
| Tax and Other Ratios | |||||
| Effective Tax Rate | -0.10 | -0.05 | 0.49 | 0.27 | 0.23 |
| Revenue Per Share | 383.67 | 462.09 | 544.92 | 554.18 | 511.59 |
| Net Income Per Share | -147.41 | -23.87 | 14.98 | 44.47 | 35.00 |
| Tax Burden | 1.10 | 1.05 | 0.51 | 0.73 | 0.77 |
| Interest Burden | 1.45 | 0.88 | 0.97 | 0.99 | 0.99 |
| Research & Development to Revenue | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| SG&A to Revenue | 0.33 | 0.25 | 0.03 | 0.03 | 0.04 |
| Stock-Based Compensation to Revenue | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Income Quality | 0.46 | -1.12 | 1.61 | 1.33 | 1.58 |
Currency in JPY
