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Coca-Cola Bottlers Japan Holdings (2579) Ratios
Coca-Cola Bottlers Japan Holdings Ratios
JP:2579's free cash flow for Q3 2026 was $23.28B. For the 2026 fiscal year, JP:2579's free cash flow was decreased by $-4.58B and operating cash flow was $27.86B. See a summary of the company’s cash flow.
| Ratios | Dec 25 | Dec 24 | Dec 23 | Dec 22 | Dec 21 |
|---|---|---|---|---|---|
| Liquidity Ratios | |||||
| Current Ratio | 1.25 | 1.85 | 1.59 | 1.99 | 1.94 |
| Quick Ratio | 0.92 | 1.38 | 1.23 | 1.47 | 1.50 |
| Cash Ratio | 0.35 | 0.56 | 0.58 | 0.62 | 0.71 |
| Solvency Ratio | -0.03 | 0.16 | 0.13 | 0.11 | 0.11 |
| Operating Cash Flow Ratio | 0.28 | 0.31 | 0.30 | 0.31 | 0.23 |
| Short-Term Operating Cash Flow Coverage | 0.96 | 48.88 | 1.44 | 42.72 | 1.16 |
| Net Current Asset Value | $ -43.56B | $ -45.25B | $ -61.05B | $ -78.26B | $ -73.67B |
| Leverage Ratios | |||||
| Debt-to-Assets Ratio | 0.19 | 0.18 | 0.21 | 0.22 | 0.25 |
| Debt-to-Equity Ratio | 0.35 | 0.31 | 0.39 | 0.38 | 0.43 |
| Debt-to-Capital Ratio | 0.26 | 0.23 | 0.28 | 0.27 | 0.30 |
| Long-Term Debt-to-Capital Ratio | 0.12 | 0.20 | 0.20 | 0.25 | 0.24 |
| Financial Leverage Ratio | 1.84 | 1.72 | 1.80 | 1.74 | 1.76 |
| Debt Service Coverage Ratio | -0.16 | 29.30 | 1.18 | 17.14 | 1.35 |
| Interest Coverage Ratio | 33.20 | 15.52 | 4.57 | -10.90 | -12.16 |
| Debt to Market Cap | 0.21 | 0.26 | 0.43 | 0.61 | 0.79 |
| Interest Debt Per Share | 786.45 | 800.13 | 1015.41 | 1010.42 | 1199.99 |
| Net Debt to EBITDA | -1.78 | 0.92 | 1.34 | 2.82 | 2.82 |
| Profitability Margins | |||||
| Gross Profit Margin | 44.67% | 45.08% | 44.24% | 43.56% | 44.60% |
| EBIT Margin | -8.05% | 1.54% | 0.46% | -1.46% | -2.60% |
| EBITDA Margin | -3.61% | 6.63% | 5.81% | 4.21% | 4.67% |
| Operating Profit Margin | 2.89% | 1.45% | 0.40% | -1.68% | -1.69% |
| Pretax Profit Margin | -8.14% | 1.44% | 0.37% | -1.55% | -2.76% |
| Net Profit Margin | -5.68% | 0.82% | 0.22% | -1.00% | -1.91% |
| Continuous Operations Profit Margin | -5.67% | 0.83% | 0.22% | -1.00% | -1.91% |
| Net Income Per EBT | 69.81% | 56.68% | 58.03% | 64.52% | 69.22% |
| EBT Per EBIT | -281.54% | 99.84% | 93.69% | 92.25% | 163.71% |
| Return on Assets (ROA) | -7.27% | 0.91% | 0.22% | -0.97% | -1.73% |
| Return on Equity (ROE) | -13.36% | 1.57% | 0.40% | -1.69% | -3.05% |
| Return on Capital Employed (ROCE) | 5.40% | 2.00% | 0.53% | -1.96% | -1.86% |
| Return on Invested Capital (ROIC) | 3.28% | 1.13% | 0.29% | -1.25% | -1.23% |
| Return on Tangible Assets | -7.82% | 0.99% | 0.24% | -1.06% | -1.87% |
| Earnings Yield | -9.36% | 1.63% | 0.52% | -3.13% | -6.34% |
| Efficiency Ratios | |||||
| Receivables Turnover | 7.81 | 7.47 | 7.23 | 7.81 | 10.90 |
| Payables Turnover | 4.01 | 4.07 | 11.66 | 12.14 | 4.22 |
| Inventory Turnover | 6.90 | 6.63 | 6.76 | 6.41 | 6.44 |
| Fixed Asset Turnover | 2.80 | 2.18 | 2.04 | 1.81 | 1.71 |
| Asset Turnover | 1.28 | 1.11 | 1.03 | 0.98 | 0.91 |
| Working Capital Turnover Ratio | 9.45 | 7.12 | 6.90 | 5.75 | 5.16 |
| Cash Conversion Cycle | 8.61 | 14.28 | 73.16 | 73.56 | 3.59 |
| Days of Sales Outstanding | 46.71 | 48.88 | 50.46 | 46.72 | 33.50 |
| Days of Inventory Outstanding | 52.87 | 55.01 | 53.99 | 56.91 | 56.66 |
| Days of Payables Outstanding | 90.96 | 89.62 | 31.29 | 30.07 | 86.58 |
| Operating Cycle | 99.58 | 103.90 | 104.45 | 103.63 | 90.16 |
| Cash Flow Ratios | |||||
| Operating Cash Flow Per Share | 357.03 | 272.57 | 329.47 | 238.19 | 200.63 |
| Free Cash Flow Per Share | 183.01 | 115.56 | 153.18 | 56.00 | -18.29 |
| Dividend Paid and CapEx Coverage Ratio | 1.55 | 1.32 | 1.46 | 1.03 | 0.75 |
| Capital Expenditure Coverage Ratio | 2.05 | 1.74 | 1.87 | 1.31 | 0.92 |
| Operating Cash Flow Coverage Ratio | 0.46 | 0.34 | 0.33 | 0.24 | 0.17 |
| Operating Cash Flow to Sales Ratio | 0.07 | 0.05 | 0.07 | 0.05 | 0.05 |
| Free Cash Flow Yield | 5.77% | 4.63% | 7.57% | 3.90% | -1.39% |
| Valuation Ratios | |||||
| Price-to-Earnings (P/E) Ratio | -10.69 | 61.28 | 194.10 | -31.98 | -15.77 |
| Price-to-Sales (P/S) Ratio | 0.61 | 0.50 | 0.42 | 0.32 | 0.30 |
| Price-to-Book (P/B) Ratio | 1.43 | 0.96 | 0.77 | 0.54 | 0.48 |
| Price-to-Free Cash Flow (P/FCF) Ratio | 17.32 | 21.61 | 13.22 | 25.66 | -72.15 |
| Price-to-Operating Cash Flow Ratio | 8.88 | 9.16 | 6.14 | 6.03 | 6.58 |
| Price-to-Earnings Growth (PEG) Ratio | 0.01 | 0.21 | -1.58 | 0.69 | -0.07 |
| Enterprise Value Multiple | -18.59 | 8.48 | 8.54 | 10.40 | 9.27 |
| Enterprise Value | 600.06B | 502.01B | 430.90B | 353.61B | 340.36B |
| EV to EBITDA | -18.59 | 8.48 | 8.54 | 10.40 | 9.27 |
| EV to Sales | 0.67 | 0.56 | 0.50 | 0.44 | 0.43 |
| EV to Free Cash Flow | 19.15 | 24.22 | 15.68 | 35.21 | -103.74 |
| EV to Operating Cash Flow | 9.82 | 10.27 | 7.29 | 8.28 | 9.46 |
| Tangible Book Value Per Share | 1934.87 | 2248.06 | 2264.40 | 2288.88 | 2376.59 |
| Shareholders’ Equity Per Share | 2219.01 | 2599.53 | 2619.19 | 2655.35 | 2745.08 |
| Tax and Other Ratios | |||||
| Effective Tax Rate | 0.30 | 0.43 | 0.41 | 0.35 | 0.31 |
| Revenue Per Share | 5220.85 | 4977.56 | 4841.96 | 4502.18 | 4381.68 |
| Net Income Per Share | -296.51 | 40.75 | 10.43 | -44.94 | -83.68 |
| Tax Burden | 0.70 | 0.57 | 0.58 | 0.65 | 0.69 |
| Interest Burden | 1.01 | 0.94 | 0.81 | 1.06 | 1.06 |
| Research & Development to Revenue | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| SG&A to Revenue | 0.42 | 0.40 | 0.18 | 0.18 | 0.46 |
| Stock-Based Compensation to Revenue | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Income Quality | -1.20 | 6.69 | 31.59 | -5.29 | -2.40 |
Currency in JPY