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Pacific Net Co., Ltd. (3021) Ratios
Pacific Net Co., Ltd. Ratios
JP:3021's free cash flow for Q1 2026 was $0.00. For the 2026 fiscal year, JP:3021's free cash flow was increased by $0.00 and operating cash flow was $0.00. See a summary of the company’s cash flow.
| Ratios | May 25 | May 24 | May 23 | May 22 | May 21 |
|---|---|---|---|---|---|
| Liquidity Ratios | |||||
| Current Ratio | 0.51 | 0.57 | 0.74 | 0.70 | 0.73 |
| Quick Ratio | 0.47 | 0.55 | 0.70 | 0.66 | 0.68 |
| Cash Ratio | 0.28 | 0.29 | 0.43 | 0.43 | 0.39 |
| Solvency Ratio | 0.39 | 0.37 | 0.36 | 0.42 | 0.45 |
| Operating Cash Flow Ratio | 0.79 | 0.86 | 0.79 | 1.01 | 0.58 |
| Short-Term Operating Cash Flow Coverage | 1.14 | 1.20 | 1.10 | 1.56 | 0.94 |
| Net Current Asset Value | $ -8.57B | $ -6.66B | $ -5.08B | $ -3.37B | $ -2.56B |
| Leverage Ratios | |||||
| Debt-to-Assets Ratio | 0.62 | 0.62 | 0.61 | 0.53 | 0.49 |
| Debt-to-Equity Ratio | 2.42 | 2.28 | 2.11 | 1.55 | 1.31 |
| Debt-to-Capital Ratio | 0.71 | 0.69 | 0.68 | 0.61 | 0.57 |
| Long-Term Debt-to-Capital Ratio | 0.58 | 0.58 | 0.57 | 0.47 | 0.41 |
| Financial Leverage Ratio | 3.92 | 3.67 | 3.43 | 2.92 | 2.70 |
| Debt Service Coverage Ratio | 1.07 | 1.12 | 1.16 | 1.26 | 1.33 |
| Interest Coverage Ratio | 13.48 | 15.64 | 18.50 | 29.36 | 25.62 |
| Debt to Market Cap | 1.11 | 1.17 | 0.90 | 0.52 | 0.46 |
| Interest Debt Per Share | 1861.13 | 1474.75 | 1236.46 | 830.56 | 659.11 |
| Net Debt to EBITDA | 1.58 | 1.78 | 1.74 | 1.27 | 1.16 |
| Profitability Margins | |||||
| Gross Profit Margin | 40.28% | 39.84% | 42.24% | 41.54% | 40.21% |
| EBIT Margin | 13.31% | 10.23% | 9.66% | 8.37% | 6.28% |
| EBITDA Margin | 48.17% | 44.95% | 42.06% | 37.83% | 37.73% |
| Operating Profit Margin | 13.31% | 10.40% | 9.51% | 8.27% | 6.21% |
| Pretax Profit Margin | 12.35% | 9.56% | 9.15% | 8.09% | 6.04% |
| Net Profit Margin | 8.28% | 6.54% | 6.24% | 5.25% | 3.81% |
| Continuous Operations Profit Margin | 8.28% | 6.54% | 6.24% | 5.25% | 3.81% |
| Net Income Per EBT | 67.03% | 68.39% | 68.23% | 64.92% | 63.08% |
| EBT Per EBIT | 92.79% | 91.95% | 96.24% | 97.76% | 97.25% |
| Return on Assets (ROA) | 5.52% | 4.27% | 4.12% | 4.20% | 3.07% |
| Return on Equity (ROE) | 21.67% | 15.68% | 14.11% | 12.27% | 8.27% |
| Return on Capital Employed (ROCE) | 14.52% | 10.19% | 9.00% | 10.03% | 7.65% |
| Return on Invested Capital (ROIC) | 6.77% | 5.13% | 4.67% | 4.89% | 3.64% |
| Return on Tangible Assets | 5.55% | 4.31% | 4.16% | 4.27% | 3.14% |
| Earnings Yield | 9.93% | 8.09% | 6.09% | 4.21% | 3.00% |
| Efficiency Ratios | |||||
| Receivables Turnover | 11.22 | 8.81 | 10.40 | 11.83 | 13.08 |
| Payables Turnover | 33.05 | 19.39 | 20.67 | 28.99 | 16.61 |
| Inventory Turnover | 27.08 | 45.32 | 30.49 | 41.65 | 23.73 |
| Fixed Asset Turnover | 0.88 | 0.87 | 0.92 | 1.15 | 1.20 |
| Asset Turnover | 0.67 | 0.65 | 0.66 | 0.80 | 0.81 |
| Working Capital Turnover Ratio | -4.40 | -6.22 | -8.32 | -8.78 | -41.47 |
| Cash Conversion Cycle | 34.98 | 30.68 | 29.41 | 27.04 | 21.31 |
| Days of Sales Outstanding | 32.54 | 41.45 | 35.09 | 30.87 | 27.90 |
| Days of Inventory Outstanding | 13.48 | 8.05 | 11.97 | 8.76 | 15.38 |
| Days of Payables Outstanding | 11.04 | 18.82 | 17.66 | 12.59 | 21.97 |
| Operating Cycle | 46.02 | 49.51 | 47.07 | 39.63 | 43.28 |
| Cash Flow Ratios | |||||
| Operating Cash Flow Per Share | 913.38 | 679.35 | 480.57 | 533.92 | 268.77 |
| Free Cash Flow Per Share | -229.82 | -199.53 | -343.25 | -97.82 | -329.57 |
| Dividend Paid and CapEx Coverage Ratio | 0.77 | 0.74 | 0.56 | 0.80 | 0.43 |
| Capital Expenditure Coverage Ratio | 0.80 | 0.77 | 0.58 | 0.85 | 0.45 |
| Operating Cash Flow Coverage Ratio | 0.50 | 0.46 | 0.39 | 0.65 | 0.41 |
| Operating Cash Flow to Sales Ratio | 0.46 | 0.44 | 0.36 | 0.43 | 0.25 |
| Free Cash Flow Yield | -13.86% | -16.01% | -25.37% | -6.27% | -23.86% |
| Valuation Ratios | |||||
| Price-to-Earnings (P/E) Ratio | 10.07 | 12.36 | 16.43 | 23.77 | 33.34 |
| Price-to-Sales (P/S) Ratio | 0.83 | 0.81 | 1.03 | 1.25 | 1.27 |
| Price-to-Book (P/B) Ratio | 2.18 | 1.94 | 2.32 | 2.92 | 2.76 |
| Price-to-Free Cash Flow (P/FCF) Ratio | -7.21 | -6.24 | -3.94 | -15.94 | -4.19 |
| Price-to-Operating Cash Flow Ratio | 1.82 | 1.83 | 2.82 | 2.92 | 5.14 |
| Price-to-Earnings Growth (PEG) Ratio | 0.16 | 0.57 | 0.63 | 0.41 | -0.58 |
| Enterprise Value Multiple | 3.31 | 3.58 | 4.18 | 4.57 | 4.53 |
| Enterprise Value | 16.67B | 13.03B | 12.17B | 11.06B | 9.41B |
| EV to EBITDA | 3.31 | 3.58 | 4.18 | 4.57 | 4.53 |
| EV to Sales | 1.59 | 1.61 | 1.76 | 1.73 | 1.71 |
| EV to Free Cash Flow | -13.80 | -12.43 | -6.76 | -22.05 | -5.63 |
| EV to Operating Cash Flow | 3.47 | 3.65 | 4.83 | 4.04 | 6.91 |
| Tangible Book Value Per Share | 746.35 | 623.78 | 563.37 | 509.12 | 469.41 |
| Shareholders’ Equity Per Share | 760.23 | 642.90 | 583.73 | 534.27 | 500.59 |
| Tax and Other Ratios | |||||
| Effective Tax Rate | 0.33 | 0.32 | 0.32 | 0.35 | 0.37 |
| Revenue Per Share | 1989.81 | 1541.39 | 1319.38 | 1248.94 | 1087.16 |
| Net Income Per Share | 164.71 | 100.80 | 82.37 | 65.58 | 41.42 |
| Tax Burden | 0.67 | 0.68 | 0.68 | 0.65 | 0.63 |
| Interest Burden | 0.93 | 0.93 | 0.95 | 0.97 | 0.96 |
| Research & Development to Revenue | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| SG&A to Revenue | 0.27 | 0.29 | 0.00 | 0.00 | 0.00 |
| Stock-Based Compensation to Revenue | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Income Quality | 5.55 | 6.74 | 5.83 | 8.15 | 6.51 |
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