ValueCommerce Co., Ltd.(JP:2491)
Â¥379.00+19.00 (+1.61%)
JP:2491
ValueCommerce Co., Ltd. financials statements
Â¥379.00
At close:+19.00 (+1.61%)
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ValueCommerce Co., Ltd. (2491) Ratios
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ValueCommerce Co., Ltd. Ratios
JP:2491's free cash flow for Q3 2026 was ¥-83.00M. For the 2026 fiscal year, JP:2491's free cash flow was decreased by ¥-16.00M and operating cash flow was ¥-67.00M. See a summary of the company’s cash flow.
| Ratios | Dec 25 | Dec 24 | Dec 23 | Dec 22 | Dec 21 |
|---|---|---|---|---|---|
| Liquidity Ratios | |||||
| Current Ratio | 3.94 | 2.64 | 4.60 | 3.57 | 3.02 |
| Quick Ratio | 3.94 | 2.64 | 4.60 | 3.57 | 3.02 |
| Cash Ratio | 2.89 | 1.77 | 3.71 | 2.76 | 2.12 |
| Solvency Ratio | 0.22 | 0.48 | 0.66 | 0.85 | 0.55 |
| Operating Cash Flow Ratio | 0.50 | 0.52 | 0.60 | 0.93 | 0.74 |
| Short-Term Operating Cash Flow Coverage | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Net Current Asset Value | ¥ 11.09B | ¥ 10.80B | ¥ 20.78B | ¥ 18.74B | ¥ 14.65B |
| 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 | 1.33 | 1.53 | 1.26 | 1.35 | 1.45 |
| 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 | -7.19 | -2.59 | -3.78 | -2.32 | -1.78 |
| Profitability Margins | |||||
| Gross Profit Margin | 30.41% | 32.83% | 34.53% | 35.92% | 38.38% |
| EBIT Margin | 4.73% | 13.53% | 17.79% | 23.10% | 23.56% |
| EBITDA Margin | 6.34% | 14.95% | 19.40% | 24.41% | 25.92% |
| Operating Profit Margin | 8.16% | 13.69% | 17.79% | 23.10% | 23.55% |
| Pretax Profit Margin | 4.73% | 13.53% | 17.15% | 23.30% | 16.24% |
| Net Profit Margin | 2.01% | 9.39% | 11.57% | 16.26% | 9.71% |
| Continuous Operations Profit Margin | 2.01% | 9.39% | 11.57% | 16.26% | 9.71% |
| Net Income Per EBT | 42.64% | 69.40% | 67.45% | 69.79% | 59.83% |
| EBT Per EBIT | 57.88% | 98.85% | 96.37% | 100.85% | 68.93% |
| Return on Assets (ROA) | 3.02% | 14.49% | 11.99% | 20.59% | 13.62% |
| Return on Equity (ROE) | 4.00% | 22.20% | 15.14% | 27.89% | 19.68% |
| Return on Capital Employed (ROCE) | 16.01% | 31.93% | 23.20% | 39.49% | 47.50% |
| Return on Invested Capital (ROIC) | 6.83% | 22.16% | 15.65% | 27.56% | 28.42% |
| Return on Tangible Assets | 3.02% | 15.20% | 12.37% | 21.37% | 14.29% |
| Earnings Yield | 3.38% | 9.63% | 7.17% | 9.90% | 2.26% |
| Efficiency Ratios | |||||
| Receivables Turnover | 6.52 | 5.34 | 5.86 | 6.10 | 5.21 |
| Payables Turnover | 13.60 | 7.47 | 8.07 | 8.41 | 6.93 |
| Inventory Turnover | 0.00 | 0.00 | 0.00 | 4576.20 | 5170.25 |
| Fixed Asset Turnover | 0.00 | 140.79 | 167.98 | 170.04 | 140.42 |
| Asset Turnover | 1.50 | 1.54 | 1.04 | 1.27 | 1.40 |
| Working Capital Turnover Ratio | 2.18 | 1.91 | 1.48 | 2.13 | 2.71 |
| Cash Conversion Cycle | 29.17 | 19.43 | 17.07 | 16.49 | 17.47 |
| Days of Sales Outstanding | 56.01 | 68.32 | 62.29 | 59.83 | 70.10 |
| Days of Inventory Outstanding | 0.00 | 0.00 | 0.00 | 0.08 | 0.07 |
| Days of Payables Outstanding | 26.84 | 48.89 | 45.23 | 43.42 | 52.70 |
| Operating Cycle | 56.01 | 68.32 | 62.29 | 59.91 | 70.17 |
| Cash Flow Ratios | |||||
| Operating Cash Flow Per Share | 88.74 | 137.55 | 108.20 | 209.53 | 167.03 |
| Free Cash Flow Per Share | 86.24 | 133.98 | 95.06 | 198.92 | 154.25 |
| Dividend Paid and CapEx Coverage Ratio | 1.50 | 2.27 | 1.62 | 3.29 | 3.06 |
| Capital Expenditure Coverage Ratio | 35.61 | 38.54 | 8.23 | 19.75 | 13.07 |
| Operating Cash Flow Coverage Ratio | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Operating Cash Flow to Sales Ratio | 0.08 | 0.11 | 0.12 | 0.19 | 0.16 |
| Free Cash Flow Yield | 12.97% | 11.39% | 6.48% | 10.97% | 3.45% |
| Valuation Ratios | |||||
| Price-to-Earnings (P/E) Ratio | 29.60 | 10.39 | 13.95 | 10.10 | 44.30 |
| Price-to-Sales (P/S) Ratio | 0.60 | 0.98 | 1.61 | 1.64 | 4.30 |
| Price-to-Book (P/B) Ratio | 1.18 | 2.31 | 2.11 | 2.82 | 8.72 |
| Price-to-Free Cash Flow (P/FCF) Ratio | 7.71 | 8.78 | 15.43 | 9.12 | 28.98 |
| Price-to-Operating Cash Flow Ratio | 7.49 | 8.55 | 13.56 | 8.66 | 26.76 |
| Price-to-Earnings Growth (PEG) Ratio | -0.37 | 1.36 | -0.34 | 0.13 | -1.87 |
| Enterprise Value Multiple | 2.21 | 3.93 | 4.54 | 4.41 | 14.82 |
| Enterprise Value | 3.39B | 17.88B | 25.91B | 38.46B | 128.93B |
| EV to EBITDA | 2.21 | 3.93 | 4.54 | 4.41 | 14.82 |
| EV to Sales | 0.14 | 0.59 | 0.88 | 1.08 | 3.84 |
| EV to Free Cash Flow | 1.81 | 5.29 | 8.43 | 5.98 | 25.87 |
| EV to Operating Cash Flow | 1.76 | 5.16 | 7.40 | 5.68 | 23.89 |
| Tangible Book Value Per Share | 562.13 | 473.39 | 667.67 | 612.14 | 477.80 |
| Shareholders’ Equity Per Share | 562.08 | 509.91 | 694.64 | 643.94 | 512.64 |
| Tax and Other Ratios | |||||
| Effective Tax Rate | 0.57 | 0.31 | 0.33 | 0.30 | 0.40 |
| Revenue Per Share | 1115.26 | 1205.79 | 909.03 | 1104.51 | 1038.66 |
| Net Income Per Share | 22.47 | 113.20 | 105.14 | 179.59 | 100.89 |
| Tax Burden | 0.43 | 0.69 | 0.67 | 0.70 | 0.60 |
| Interest Burden | 1.00 | 1.00 | 0.96 | 1.01 | 0.69 |
| Research & Development to Revenue | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| SG&A to Revenue | 0.22 | 0.19 | 0.00 | 0.00 | 0.00 |
| Stock-Based Compensation to Revenue | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Income Quality | 3.95 | 1.22 | 1.03 | 0.81 | 0.99 |
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