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PAL GROUP Holdings Co., Ltd. (JP:2726)
:2726
Japanese Market
2726
PAL GROUP Holdings Co., Ltd.
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PAL GROUP Holdings Co., Ltd. (2726) Ratios

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PAL GROUP Holdings Co., Ltd. Ratios

JP:2726's free cash flow for Q4 2025 was ¥0.54. For the 2025 fiscal year, JP:2726's free cash flow was decreased by ¥ and operating cash flow was ¥0.10. See a summary of the company’s cash flow.
Ratios
TTM
Feb 26Feb 25Feb 24Feb 23
Liquidity Ratios
Current Ratio
 2.19 2.19 2.26 2.15 1.98
Quick Ratio
 1.84 1.88 1.93 1.78 1.69
Cash Ratio
 1.49 1.64 1.69 1.49 1.48
Solvency Ratio
 0.27 0.27 0.19 0.24 0.21
Operating Cash Flow Ratio
 0.00 0.36 0.44 0.30 0.39
Short-Term Operating Cash Flow Coverage
 0.00 20.75 13.87 53.84 5.14
Net Current Asset Value
¥ 47.81B¥ 50.43B¥ 38.82B¥ 33.21B¥ 28.18B
Leverage Ratios
Debt-to-Assets Ratio
 0.08 0.08 0.10 0.10 0.11
Debt-to-Equity Ratio
 0.16 0.16 0.21 0.19 0.23
Debt-to-Capital Ratio
 0.14 0.14 0.17 0.16 0.18
Long-Term Debt-to-Capital Ratio
 0.13 0.12 0.15 0.15 0.13
Financial Leverage Ratio
 1.98 1.97 2.10 2.00 2.04
Debt Service Coverage Ratio
 15.53 17.87 8.54 45.06 3.54
Interest Coverage Ratio
 162.16 171.94 202.21 213.85 177.78
Debt to Market Cap
 0.05 0.04 0.05 0.06 0.09
Interest Debt Per Share
 77.50 76.89 85.55 71.08 71.48
Net Debt to EBITDA
 -2.36 -2.75 -3.11 -2.67 -2.96
Profitability Margins
Gross Profit Margin
56.90%56.69%55.94%55.20%54.85%
EBIT Margin
11.44%11.53%9.76%9.52%9.31%
EBITDA Margin
12.80%12.88%10.97%10.69%10.56%
Operating Profit Margin
11.48%11.57%11.38%9.66%9.62%
Pretax Profit Margin
11.38%11.46%9.70%9.47%9.26%
Net Profit Margin
7.54%7.55%5.70%6.67%6.05%
Continuous Operations Profit Margin
7.60%7.62%5.74%6.67%6.02%
Net Income Per EBT
66.25%65.83%58.76%70.43%65.37%
EBT Per EBIT
99.14%99.05%85.24%98.03%96.25%
Return on Assets (ROA)
11.06%10.77%7.96%10.12%8.85%
Return on Equity (ROE)
22.38%21.20%16.71%20.25%18.04%
Return on Capital Employed (ROCE)
25.99%25.69%24.08%22.72%22.84%
Return on Invested Capital (ROIC)
17.16%16.90%14.01%15.94%14.17%
Return on Tangible Assets
11.11%10.82%8.01%10.15%8.87%
Earnings Yield
7.32%6.17%4.42%6.50%8.15%
Efficiency Ratios
Receivables Turnover
 12.93 17.95 19.86 18.56 19.23
Payables Turnover
 3.13 2.77 3.13 2.99 3.05
Inventory Turnover
 5.06 5.61 5.47 5.22 5.92
Fixed Asset Turnover
 15.97 16.54 16.03 17.66 18.04
Asset Turnover
 1.47 1.43 1.40 1.52 1.46
Working Capital Turnover Ratio
 3.44 3.51 3.60 4.10 4.34
Cash Conversion Cycle
 -16.17 -46.50 -31.48 -32.47 -38.99
Days of Sales Outstanding
 28.24 20.34 18.38 19.66 18.98
Days of Inventory Outstanding
 72.09 65.02 66.74 69.91 61.64
Days of Payables Outstanding
 116.50 131.86 116.60 122.05 119.61
Operating Cycle
 100.33 85.36 85.12 89.58 80.62
Cash Flow Ratios
Operating Cash Flow Per Share
 0.00 122.85 126.91 77.17 96.92
Free Cash Flow Per Share
 0.00 103.05 110.30 59.02 82.81
CapEx Per Share
 0.00 19.80 16.61 18.15 14.11
Free Cash Flow to Operating Cash Flow
 0.00 0.84 0.87 0.76 0.85
Dividend Paid and CapEx Coverage Ratio
 0.00 2.47 3.05 2.08 3.64
Capital Expenditure Coverage Ratio
 0.00 6.20 7.64 4.25 6.87
Operating Cash Flow Coverage Ratio
 0.00 1.62 1.50 1.09 1.37
Operating Cash Flow to Sales Ratio
 0.00 0.09 0.11 0.07 0.10
Free Cash Flow Yield
0.00%6.23%7.14%5.21%11.91%
Valuation Ratios
Price-to-Earnings (P/E) Ratio
 13.58 16.21 22.64 15.38 12.28
Price-to-Sales (P/S) Ratio
 1.02 1.22 1.29 1.03 0.74
Price-to-Book (P/B) Ratio
 2.97 3.44 3.78 3.11 2.21
Price-to-Free Cash Flow (P/FCF) Ratio
 0.00 16.05 14.01 19.19 8.40
Price-to-Operating Cash Flow Ratio
 0.00 13.46 12.17 14.68 7.18
Price-to-Earnings Growth (PEG) Ratio
 0.35 0.33 -3.08 0.51 0.08
Price-to-Fair Value
 2.97 3.44 3.78 3.11 2.21
Enterprise Value Multiple
 5.63 6.75 8.65 6.93 4.08
Enterprise Value
 172.71B 204.14B 197.31B 142.61B 70.83B
EV to EBITDA
 5.68 6.75 8.65 6.93 4.08
EV to Sales
 0.73 0.87 0.95 0.74 0.43
EV to Free Cash Flow
 0.00 11.41 10.30 13.85 4.87
EV to Operating Cash Flow
 0.00 9.57 8.95 10.60 4.16
Tangible Book Value Per Share
 482.47 491.98 417.75 361.50 312.22
Shareholders’ Equity Per Share
 471.37 481.14 408.26 363.75 314.07
Tax and Other Ratios
Effective Tax Rate
 0.33 0.34 0.41 0.30 0.35
Revenue Per Share
 1.37K 1.35K 1.20K 1.10K 936.14
Net Income Per Share
 103.05 102.01 68.24 73.65 56.66
Tax Burden
 0.66 0.66 0.59 0.70 0.65
Interest Burden
 0.99 0.99 0.99 1.00 0.99
Research & Development to Revenue
 0.00 0.00 0.00 0.00 0.00
SG&A to Revenue
 0.45 0.45 0.45 0.40 0.39
Stock-Based Compensation to Revenue
 0.00 0.00 0.00 0.00 0.00
Income Quality
 0.00 1.20 1.86 1.05 1.12
Currency in JPY