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Sala Corporation (JP:2734)
:2734
Japanese Market
2734
Sala Corporation
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Sala Corporation (2734) Ratios

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Sala Corporation Ratios

JP:2734's free cash flow for Q2 2026 was ¥0.26. For the 2026 fiscal year, JP:2734's free cash flow was decreased by ¥ and operating cash flow was ¥0.05. See a summary of the company’s cash flow.
Ratios
TTM
Nov 25Nov 24Nov 23Nov 22
Liquidity Ratios
Current Ratio
 1.52 1.45 1.42 1.40 1.36
Quick Ratio
 1.15 1.14 1.12 1.04 1.03
Cash Ratio
 0.48 0.48 0.41 0.38 0.39
Solvency Ratio
 0.11 0.10 0.10 0.12 0.11
Operating Cash Flow Ratio
 0.16 0.25 0.23 0.10 0.16
Short-Term Operating Cash Flow Coverage
 0.57 1.19 1.00 0.36 0.74
Net Current Asset Value
¥ -30.57B¥ -29.66B¥ -27.42B¥ -25.87B¥ -30.66B
Leverage Ratios
Debt-to-Assets Ratio
 0.31 0.28 0.28 0.29 0.28
Debt-to-Equity Ratio
 0.71 0.67 0.66 0.70 0.74
Debt-to-Capital Ratio
 0.42 0.40 0.40 0.41 0.43
Long-Term Debt-to-Capital Ratio
 0.34 0.34 0.32 0.32 0.35
Financial Leverage Ratio
 2.32 2.38 2.41 2.45 2.62
Debt Service Coverage Ratio
 0.77 0.94 0.74 0.82 0.95
Interest Coverage Ratio
 17.83 20.01 29.21 39.50 48.19
Debt to Market Cap
 0.90 0.86 1.06 1.16 1.09
Interest Debt Per Share
 1.08K 965.94 871.44 846.64 839.30
Net Debt to EBITDA
 2.09 1.85 2.29 1.91 1.88
Profitability Margins
Gross Profit Margin
24.93%22.23%21.55%23.06%24.53%
EBIT Margin
4.60%3.78%2.62%3.94%3.65%
EBITDA Margin
7.34%6.48%5.38%6.69%6.62%
Operating Profit Margin
3.58%2.93%2.62%2.51%2.93%
Pretax Profit Margin
4.69%3.64%3.21%3.87%3.59%
Net Profit Margin
2.97%2.33%2.18%2.52%2.42%
Continuous Operations Profit Margin
3.07%2.39%2.25%2.58%2.45%
Net Income Per EBT
63.18%64.20%67.96%65.05%67.47%
EBT Per EBIT
131.11%123.88%122.43%154.13%122.20%
Return on Assets (ROA)
3.33%2.69%2.59%3.22%3.02%
Return on Equity (ROE)
8.04%6.40%6.25%7.90%7.89%
Return on Capital Employed (ROCE)
5.58%4.83%4.53%4.72%5.45%
Return on Invested Capital (ROIC)
3.28%2.92%2.88%2.80%3.38%
Return on Tangible Assets
3.44%2.78%2.65%3.27%3.05%
Earnings Yield
9.87%8.33%10.16%13.43%11.88%
Efficiency Ratios
Receivables Turnover
 7.25 6.50 6.79 6.78 6.44
Payables Turnover
 7.00 6.82 6.94 6.09 5.47
Inventory Turnover
 8.18 9.63 9.97 8.50 8.67
Fixed Asset Turnover
 2.94 3.04 3.00 3.11 2.92
Asset Turnover
 1.12 1.15 1.19 1.28 1.25
Working Capital Turnover Ratio
 8.08 8.99 9.50 10.37 11.92
Cash Conversion Cycle
 42.81 40.50 37.74 36.82 32.01
Days of Sales Outstanding
 50.33 56.13 53.73 53.87 56.67
Days of Inventory Outstanding
 44.61 37.92 36.62 42.94 42.10
Days of Payables Outstanding
 52.13 53.54 52.60 59.98 66.76
Operating Cycle
 94.94 94.04 90.34 96.81 98.77
Cash Flow Ratios
Operating Cash Flow Per Share
 159.91 251.70 222.22 90.18 155.75
Free Cash Flow Per Share
 -11.93 107.32 68.13 -18.81 67.84
CapEx Per Share
 171.85 144.39 154.08 108.99 87.91
Free Cash Flow to Operating Cash Flow
 -0.07 0.43 0.31 -0.21 0.44
Dividend Paid and CapEx Coverage Ratio
 0.78 1.41 1.23 0.65 1.38
Capital Expenditure Coverage Ratio
 0.93 1.74 1.44 0.83 1.77
Operating Cash Flow Coverage Ratio
 0.15 0.26 0.26 0.11 0.19
Operating Cash Flow to Sales Ratio
 0.04 0.06 0.06 0.02 0.04
Free Cash Flow Yield
-1.01%9.77%8.45%-2.65%9.04%
Valuation Ratios
Price-to-Earnings (P/E) Ratio
 10.34 12.01 9.84 7.45 8.42
Price-to-Sales (P/S) Ratio
 0.30 0.28 0.21 0.19 0.20
Price-to-Book (P/B) Ratio
 0.80 0.77 0.62 0.59 0.66
Price-to-Free Cash Flow (P/FCF) Ratio
 -100.00 10.23 11.83 -37.80 11.06
Price-to-Operating Cash Flow Ratio
 7.48 4.36 3.63 7.88 4.82
Price-to-Earnings Growth (PEG) Ratio
 0.21 1.03 -0.69 1.05 1.17
Price-to-Fair Value
 0.80 0.77 0.62 0.59 0.66
Enterprise Value Multiple
 6.23 6.17 6.28 4.72 4.95
Enterprise Value
 113.26B 100.63B 81.27B 76.41B 76.99B
EV to EBITDA
 6.17 6.17 6.28 4.72 4.95
EV to Sales
 0.45 0.40 0.34 0.32 0.33
EV to Free Cash Flow
 -149.03 14.61 18.61 -63.57 17.80
EV to Operating Cash Flow
 11.12 6.23 5.71 13.26 7.75
Tangible Book Value Per Share
 1.42K 1.35K 1.26K 1.19K 1.12K
Shareholders’ Equity Per Share
 1.50K 1.43K 1.31K 1.21K 1.13K
Tax and Other Ratios
Effective Tax Rate
 0.35 0.34 0.30 0.33 0.32
Revenue Per Share
 3.92K 3.92K 3.75K 3.79K 3.68K
Net Income Per Share
 116.42 91.44 81.89 95.45 89.12
Tax Burden
 0.63 0.64 0.68 0.65 0.67
Interest Burden
 1.02 0.96 1.22 0.98 0.98
Research & Development to Revenue
 0.00 0.00 0.00 0.00 0.00
SG&A to Revenue
 0.21 0.19 0.19 0.00 0.00
Stock-Based Compensation to Revenue
 0.00 0.00 0.00 0.00 0.00
Income Quality
 1.37 2.75 2.71 0.94 1.18
Currency in JPY