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GAKUJO Co., Ltd. (JP:2301)
:2301
Japanese Market
2301
GAKUJO Co., Ltd.
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GAKUJO Co., Ltd. (2301) Ratios

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GAKUJO Co., Ltd. Ratios

JP:2301's free cash flow for Q2 2026 was ¥0.68. For the 2026 fiscal year, JP:2301's free cash flow was decreased by ¥ and operating cash flow was ¥0.32. See a summary of the company’s cash flow.
Ratios
TTM
Oct 25Oct 24Oct 23Oct 22
Liquidity Ratios
Current Ratio
 5.62 4.41 4.20 3.15 4.63
Quick Ratio
 5.59 4.39 4.20 3.14 4.63
Cash Ratio
 3.47 2.89 2.43 1.61 3.33
Solvency Ratio
 1.45 0.98 1.08 0.81 0.97
Operating Cash Flow Ratio
 0.00 0.97 0.80 1.08 1.11
Short-Term Operating Cash Flow Coverage
 0.00 0.00 0.00 0.00 0.00
Net Current Asset Value
¥ 5.79B¥ 6.44B¥ 6.27B¥ 4.29B¥ 4.64B
Leverage Ratios
Debt-to-Assets Ratio
 0.00 0.00 0.00 0.00 0.00
Debt-to-Equity Ratio
 0.00 0.00 0.00 0.00 0.00
Debt-to-Capital Ratio
 0.00 0.00 0.00 0.00 0.00
Long-Term Debt-to-Capital Ratio
 0.00 0.00 0.00 0.00 0.00
Financial Leverage Ratio
 1.11 1.15 1.16 1.18 1.13
Debt Service Coverage Ratio
 0.00 0.00 0.00 0.00 0.00
Interest Coverage Ratio
 0.00 0.00 0.00 0.00 0.00
Debt to Market Cap
 0.00 0.00 0.00 0.00 0.00
Interest Debt Per Share
 0.00 0.00 0.00 0.00 0.00
Net Debt to EBITDA
 -1.62 -2.16 -1.72 -1.37 -2.08
Profitability Margins
Gross Profit Margin
66.47%62.55%64.46%66.80%66.53%
EBIT Margin
21.04%21.17%24.76%26.30%29.70%
EBITDA Margin
24.11%23.85%26.72%28.03%31.66%
Operating Profit Margin
21.04%21.17%24.76%26.30%23.94%
Pretax Profit Margin
23.21%24.09%28.46%29.18%29.70%
Net Profit Margin
16.39%17.17%20.78%19.96%20.62%
Continuous Operations Profit Margin
16.39%17.17%20.78%19.96%20.62%
Net Income Per EBT
70.62%71.29%73.02%68.41%69.43%
EBT Per EBIT
110.30%113.76%114.95%110.93%124.06%
Return on Assets (ROA)
11.93%11.06%13.32%11.24%10.11%
Return on Equity (ROE)
13.15%12.72%15.40%13.22%11.42%
Return on Capital Employed (ROCE)
16.68%15.41%18.06%17.11%13.01%
Return on Invested Capital (ROIC)
11.78%10.99%13.19%11.71%9.03%
Return on Tangible Assets
12.88%11.76%13.91%11.60%10.35%
Earnings Yield
8.01%8.67%9.62%7.53%6.90%
Efficiency Ratios
Receivables Turnover
 9.14 4.98 4.74 5.02 4.31
Payables Turnover
 10.01 9.18 9.18 8.25 7.03
Inventory Turnover
 96.69 135.02 299.06 189.24 256.18
Fixed Asset Turnover
 10.70 10.12 10.21 10.37 8.06
Asset Turnover
 0.73 0.64 0.64 0.56 0.49
Working Capital Turnover Ratio
 1.87 1.67 1.95 1.87 1.21
Cash Conversion Cycle
 7.26 36.27 38.49 30.36 34.18
Days of Sales Outstanding
 39.94 73.31 77.02 72.66 84.71
Days of Inventory Outstanding
 3.77 2.70 1.22 1.93 1.42
Days of Payables Outstanding
 36.45 39.74 39.75 44.23 51.95
Operating Cycle
 43.72 76.01 78.25 74.59 86.13
Cash Flow Ratios
Operating Cash Flow Per Share
 0.00 140.45 117.79 163.30 105.76
Free Cash Flow Per Share
 0.00 139.61 99.20 146.05 96.64
CapEx Per Share
 0.00 0.83 18.60 17.25 9.12
Free Cash Flow to Operating Cash Flow
 0.00 0.99 0.84 0.89 0.91
Dividend Paid and CapEx Coverage Ratio
 0.00 1.92 1.64 2.47 2.19
Capital Expenditure Coverage Ratio
 0.00 168.91 6.33 9.47 11.60
Operating Cash Flow Coverage Ratio
 0.00 0.00 0.00 0.00 0.00
Operating Cash Flow to Sales Ratio
 0.00 0.17 0.15 0.26 0.22
Free Cash Flow Yield
0.00%8.65%5.94%8.75%6.72%
Valuation Ratios
Price-to-Earnings (P/E) Ratio
 12.50 11.53 10.39 13.28 14.48
Price-to-Sales (P/S) Ratio
 2.05 1.98 2.16 2.65 2.99
Price-to-Book (P/B) Ratio
 1.65 1.47 1.60 1.76 1.65
Price-to-Free Cash Flow (P/FCF) Ratio
 0.00 11.56 16.85 11.43 14.89
Price-to-Operating Cash Flow Ratio
 0.00 11.49 14.19 10.23 13.61
Price-to-Earnings Growth (PEG) Ratio
 2.37 -0.89 0.37 0.50 8.27
Price-to-Fair Value
 1.65 1.47 1.60 1.76 1.65
Enterprise Value Multiple
 6.89 6.14 6.36 8.08 7.35
Enterprise Value
 19.33B 16.13B 18.25B 19.91B 15.77B
EV to EBITDA
 6.89 6.14 6.36 8.08 7.35
EV to Sales
 1.66 1.46 1.70 2.27 2.33
EV to Free Cash Flow
 0.00 8.55 13.26 9.77 11.61
EV to Operating Cash Flow
 0.00 8.50 11.17 8.74 10.60
Tangible Book Value Per Share
 988.32 1.03K 992.47 916.37 847.66
Shareholders’ Equity Per Share
 1.08K 1.10K 1.04K 951.25 870.01
Tax and Other Ratios
Effective Tax Rate
 0.29 0.29 0.27 0.32 0.31
Revenue Per Share
 868.56 815.13 773.67 629.95 481.74
Net Income Per Share
 142.36 139.97 160.77 125.74 99.35
Tax Burden
 0.71 0.71 0.73 0.68 0.69
Interest Burden
 1.10 1.14 1.15 1.11 1.00
Research & Development to Revenue
 0.00 0.00 0.00 0.00 0.00
SG&A to Revenue
 0.45 0.41 0.40 0.00 0.00
Stock-Based Compensation to Revenue
 0.00 0.00 0.00 0.00 0.00
Income Quality
 0.00 1.00 0.73 0.89 0.74
Currency in JPY