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Festaria Holdings Company Limited (JP:2736)
:2736
Japanese Market
2736
Festaria Holdings Company Limited
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Festaria Holdings Company Limited (2736) Ratios

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Festaria Holdings Company Limited Ratios

JP:2736's free cash flow for Q3 2026 was ¥0.60. For the 2026 fiscal year, JP:2736's free cash flow was decreased by ¥ and operating cash flow was ¥0.01. See a summary of the company’s cash flow.
Ratios
TTM
Aug 25Aug 24Aug 23Aug 22
Liquidity Ratios
Current Ratio
 1.40 1.34 1.52 1.64 1.46
Quick Ratio
 0.51 0.50 0.58 0.58 0.52
Cash Ratio
 0.28 0.27 0.31 0.30 0.26
Solvency Ratio
 0.04 0.06 0.06 0.05 0.08
Operating Cash Flow Ratio
 0.09 0.09 0.13 0.08 0.19
Short-Term Operating Cash Flow Coverage
 0.12 0.16 0.25 0.14 0.36
Net Current Asset Value
¥ 63.44M¥ 125.45M¥ 39.36M¥ -57.34M¥ -184.15M
Leverage Ratios
Debt-to-Assets Ratio
 0.56 0.46 0.47 0.52 0.50
Debt-to-Equity Ratio
 2.66 2.00 2.24 2.49 2.72
Debt-to-Capital Ratio
 0.73 0.67 0.69 0.71 0.73
Long-Term Debt-to-Capital Ratio
 0.43 0.32 0.49 0.54 0.53
Financial Leverage Ratio
 4.76 4.33 4.78 4.77 5.40
Debt Service Coverage Ratio
 0.09 0.17 0.20 0.18 0.27
Interest Coverage Ratio
 2.27 3.06 3.21 2.48 5.86
Debt to Market Cap
 2.11 1.52 2.03 2.00 1.92
Interest Debt Per Share
 1.30K 960.43 992.54 1.01K 1.02K
Net Debt to EBITDA
 7.99 4.03 4.61 6.12 3.70
Profitability Margins
Gross Profit Margin
60.89%62.27%62.92%63.37%63.54%
EBIT Margin
2.57%3.84%3.21%2.46%5.35%
EBITDA Margin
4.05%5.77%5.24%4.79%7.75%
Operating Profit Margin
2.27%3.08%2.91%2.23%4.64%
Pretax Profit Margin
1.87%2.83%2.30%1.57%4.56%
Net Profit Margin
0.80%1.88%1.49%0.67%2.95%
Continuous Operations Profit Margin
0.80%1.88%1.49%0.67%2.95%
Net Income Per EBT
42.96%66.30%64.85%42.61%64.76%
EBT Per EBIT
82.10%91.93%79.29%70.19%98.18%
Return on Assets (ROA)
0.98%2.45%1.89%0.86%3.73%
Return on Equity (ROE)
4.81%10.60%9.05%4.10%20.12%
Return on Capital Employed (ROCE)
6.50%9.77%7.73%5.50%12.76%
Return on Invested Capital (ROIC)
1.45%3.49%3.21%1.55%5.09%
Return on Tangible Assets
1.02%2.53%1.93%0.88%3.76%
Earnings Yield
3.73%8.09%8.26%3.35%14.64%
Efficiency Ratios
Receivables Turnover
 11.24 10.65 9.74 11.19 11.26
Payables Turnover
 14.03 5.63 4.91 5.69 4.61
Inventory Turnover
 0.95 1.00 0.95 0.93 0.90
Fixed Asset Turnover
 20.26 21.52 20.03 23.02 21.64
Asset Turnover
 1.23 1.31 1.27 1.29 1.26
Working Capital Turnover Ratio
 5.65 5.49 4.60 4.60 4.78
Cash Conversion Cycle
 390.42 335.21 346.99 360.43 356.58
Days of Sales Outstanding
 32.48 34.29 37.49 32.63 32.42
Days of Inventory Outstanding
 383.96 365.71 383.85 392.00 403.36
Days of Payables Outstanding
 26.02 64.78 74.36 64.20 79.20
Operating Cycle
 416.45 400.00 421.34 424.63 435.78
Cash Flow Ratios
Operating Cash Flow Per Share
 111.61 112.20 137.16 69.54 201.44
Free Cash Flow Per Share
 81.61 82.05 97.57 2.87 153.47
CapEx Per Share
 29.99 30.15 39.70 66.67 47.98
Free Cash Flow to Operating Cash Flow
 0.73 0.73 0.71 0.04 0.76
Dividend Paid and CapEx Coverage Ratio
 3.05 3.05 2.96 0.95 3.68
Capital Expenditure Coverage Ratio
 3.72 3.72 3.46 1.04 4.20
Operating Cash Flow Coverage Ratio
 0.09 0.12 0.14 0.07 0.20
Operating Cash Flow to Sales Ratio
 0.04 0.04 0.05 0.03 0.08
Free Cash Flow Yield
13.58%13.41%20.58%0.59%30.47%
Valuation Ratios
Price-to-Earnings (P/E) Ratio
 26.71 12.37 12.11 29.86 6.83
Price-to-Sales (P/S) Ratio
 0.22 0.23 0.18 0.20 0.20
Price-to-Book (P/B) Ratio
 1.26 1.31 1.10 1.23 1.37
Price-to-Free Cash Flow (P/FCF) Ratio
 7.36 7.46 4.86 169.88 3.28
Price-to-Operating Cash Flow Ratio
 5.38 5.45 3.46 7.02 2.50
Price-to-Earnings Growth (PEG) Ratio
 -0.47 0.47 0.09 -0.38 0.07
Price-to-Fair Value
 1.26 1.31 1.10 1.23 1.37
Enterprise Value Multiple
 13.30 8.05 8.06 10.28 6.30
Enterprise Value
 5.39B 4.37B 3.93B 4.27B 4.29B
EV to EBITDA
 13.30 8.05 8.06 10.28 6.30
EV to Sales
 0.54 0.46 0.42 0.49 0.49
EV to Free Cash Flow
 18.44 14.93 11.35 419.97 7.96
EV to Operating Cash Flow
 13.48 10.92 8.07 17.35 6.06
Tangible Book Value Per Share
 392.25 402.34 397.16 357.73 351.24
Shareholders’ Equity Per Share
 478.33 466.83 432.63 398.23 366.60
Tax and Other Ratios
Effective Tax Rate
 0.57 0.34 0.35 0.57 0.35
Revenue Per Share
 2.79K 2.64K 2.62K 2.45K 2.50K
Net Income Per Share
 22.41 49.48 39.15 16.35 73.75
Tax Burden
 0.43 0.66 0.65 0.43 0.65
Interest Burden
 0.73 0.74 0.72 0.64 0.85
Research & Development to Revenue
 0.00 0.00 0.00 0.00 0.00
SG&A to Revenue
 0.59 0.59 0.00 0.00 0.00
Stock-Based Compensation to Revenue
 <0.01 <0.01 0.00 <0.01 <0.01
Income Quality
 2.35 2.27 3.51 4.25 2.73
Currency in JPY