TipRanks
ASJ Inc. (JP:2351)
:2351
Japanese Market
2351
ASJ Inc.
RESEARCH TOOLSreports
Want to see JP:2351 full AI Analyst Report?

ASJ Inc. (2351) Ratios

0 Followers

ASJ Inc. Ratios

JP:2351's free cash flow for Q1 2026 was ¥0.36. For the 2026 fiscal year, JP:2351's free cash flow was decreased by ¥ and operating cash flow was ¥0.03. See a summary of the company’s cash flow.
Ratios
TTM
Mar 26Mar 25Mar 24Mar 23
Liquidity Ratios
Current Ratio
 1.56 1.57 1.53 1.46 1.49
Quick Ratio
 1.47 1.48 1.45 1.39 1.43
Cash Ratio
 0.94 0.91 0.80 0.68 0.80
Solvency Ratio
 0.20 0.19 0.26 0.24 0.23
Operating Cash Flow Ratio
 0.00 0.41 0.34 0.22 0.39
Short-Term Operating Cash Flow Coverage
 0.00 2.65 2.27 1.73 2.78
Net Current Asset Value
¥ -12.91M¥ -29.90M¥ -98.26M¥ 265.99M¥ 202.36M
Leverage Ratios
Debt-to-Assets Ratio
 0.14 0.14 0.15 0.05 0.06
Debt-to-Equity Ratio
 0.23 0.23 0.25 0.08 0.09
Debt-to-Capital Ratio
 0.19 0.18 0.20 0.07 0.08
Long-Term Debt-to-Capital Ratio
 0.14 0.14 0.15 0.02 0.02
Financial Leverage Ratio
 1.66 1.65 1.69 1.60 1.60
Debt Service Coverage Ratio
 2.04 1.93 2.74 2.35 2.11
Interest Coverage Ratio
 13.44 12.23 29.59 65.33 43.32
Debt to Market Cap
 0.25 0.22 0.26 0.06 0.06
Interest Debt Per Share
 87.03 85.26 90.15 27.09 28.71
Net Debt to EBITDA
 -1.11 -1.05 -0.64 -1.69 -1.91
Profitability Margins
Gross Profit Margin
37.51%38.08%40.80%38.97%37.46%
EBIT Margin
5.68%4.95%6.17%3.92%3.08%
EBITDA Margin
15.99%15.45%15.78%13.51%13.38%
Operating Profit Margin
5.61%4.95%5.78%3.44%2.85%
Pretax Profit Margin
5.36%4.74%5.97%3.87%3.01%
Net Profit Margin
4.01%3.34%9.00%3.94%2.28%
Continuous Operations Profit Margin
4.01%3.34%9.00%3.94%2.28%
Net Income Per EBT
74.81%70.37%150.65%101.93%75.78%
EBT Per EBIT
95.54%95.71%103.44%112.40%105.56%
Return on Assets (ROA)
2.29%1.84%5.06%2.65%1.55%
Return on Equity (ROE)
3.85%3.04%8.53%4.23%2.47%
Return on Capital Employed (ROCE)
4.29%3.63%4.35%3.30%2.70%
Return on Invested Capital (ROIC)
3.05%2.43%4.14%3.13%1.94%
Return on Tangible Assets
2.66%2.15%5.93%3.12%1.82%
Earnings Yield
4.26%2.98%9.10%3.40%1.74%
Efficiency Ratios
Receivables Turnover
 4.77 4.22 3.79 3.48 4.03
Payables Turnover
 2.82 2.61 2.36 2.81 2.87
Inventory Turnover
 15.32 15.48 16.45 18.29 25.28
Fixed Asset Turnover
 1.47 1.40 1.42 1.91 1.81
Asset Turnover
 0.57 0.55 0.56 0.67 0.68
Working Capital Turnover Ratio
 4.03 3.99 4.45 4.96 5.00
Cash Conversion Cycle
 -29.10 -29.85 -36.11 -5.10 -22.24
Days of Sales Outstanding
 76.46 86.43 96.30 104.97 90.49
Days of Inventory Outstanding
 23.82 23.58 22.19 19.95 14.44
Days of Payables Outstanding
 129.38 139.86 154.60 130.03 127.17
Operating Cycle
 100.28 110.01 118.50 124.92 104.93
Cash Flow Ratios
Operating Cash Flow Per Share
 0.00 61.47 52.30 35.51 57.00
Free Cash Flow Per Share
 0.00 56.99 -7.41 0.96 20.36
CapEx Per Share
 0.00 4.48 59.71 34.55 36.64
Free Cash Flow to Operating Cash Flow
 0.00 0.93 -0.14 0.03 0.36
Dividend Paid and CapEx Coverage Ratio
 0.00 8.19 0.85 0.97 1.47
Capital Expenditure Coverage Ratio
 0.00 13.73 0.88 1.03 1.56
Operating Cash Flow Coverage Ratio
 0.00 0.73 0.58 1.32 2.00
Operating Cash Flow to Sales Ratio
 0.00 0.18 0.15 0.10 0.16
Free Cash Flow Yield
0.00%15.08%-2.17%0.23%4.49%
Valuation Ratios
Price-to-Earnings (P/E) Ratio
 23.59 33.54 10.99 29.39 57.33
Price-to-Sales (P/S) Ratio
 0.94 1.12 0.99 1.16 1.31
Price-to-Book (P/B) Ratio
 0.89 1.02 0.94 1.24 1.42
Price-to-Free Cash Flow (P/FCF) Ratio
 0.00 6.63 -46.00 433.15 22.25
Price-to-Operating Cash Flow Ratio
 0.00 6.15 6.52 11.69 7.95
Price-to-Earnings Growth (PEG) Ratio
 -0.44 -0.53 0.09 0.38 -0.51
Price-to-Fair Value
 0.89 1.02 0.94 1.24 1.42
Enterprise Value Multiple
 4.78 6.20 5.62 6.89 7.87
Enterprise Value
 2.11B 2.55B 2.43B 2.65B 2.90B
EV to EBITDA
 4.78 6.20 5.62 6.89 7.87
EV to Sales
 0.76 0.96 0.89 0.93 1.05
EV to Free Cash Flow
 0.00 5.68 -41.29 347.95 17.92
EV to Operating Cash Flow
 0.00 5.26 5.85 9.39 6.40
Tangible Book Value Per Share
 286.31 282.82 273.79 252.97 244.05
Shareholders’ Equity Per Share
 374.02 370.78 363.79 333.94 320.00
Tax and Other Ratios
Effective Tax Rate
 0.25 0.30 -0.51 -0.02 0.24
Revenue Per Share
 354.44 337.98 344.80 358.06 346.34
Net Income Per Share
 14.22 11.27 31.04 14.12 7.90
Tax Burden
 0.75 0.70 1.51 1.02 0.76
Interest Burden
 0.94 0.96 0.97 0.99 0.98
Research & Development to Revenue
 0.00 0.00 0.02 0.02 0.02
SG&A to Revenue
 0.32 0.33 0.35 0.36 0.31
Stock-Based Compensation to Revenue
 0.00 0.00 0.00 0.00 0.00
Income Quality
 0.00 5.45 1.69 2.52 8.04
Currency in JPY