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Happiness & D Co., Ltd. (JP:3174)
:3174
Japanese Market
3174
Happiness & D Co., Ltd.
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Happiness & D Co., Ltd. (3174) Ratios

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Happiness & D Co., Ltd. Ratios

JP:3174's free cash flow for Q3 2026 was ¥0.40. For the 2026 fiscal year, JP:3174's free cash flow was decreased by ¥ and operating cash flow was ¥-0.06. See a summary of the company’s cash flow.
Ratios
TTM
Aug 25Aug 24Aug 23Aug 22
Liquidity Ratios
Current Ratio
 1.16 1.12 1.75 2.17 2.11
Quick Ratio
 0.31 0.37 0.56 0.81 0.77
Cash Ratio
 0.14 0.16 0.30 0.57 0.48
Solvency Ratio
 -0.08 -0.12 -0.05 -0.06 0.04
Operating Cash Flow Ratio
 0.04 0.04 0.23 >-0.01 0.26
Short-Term Operating Cash Flow Coverage
 0.06 0.06 0.43 -0.02 0.46
Net Current Asset Value
¥ -460.94M¥ -687.65M¥ -317.63M¥ -186.46M¥ 260.13M
Leverage Ratios
Debt-to-Assets Ratio
 0.64 0.67 0.56 0.60 0.56
Debt-to-Equity Ratio
 10.66 18.97 3.92 3.62 2.35
Debt-to-Capital Ratio
 0.91 0.95 0.80 0.78 0.70
Long-Term Debt-to-Capital Ratio
 0.70 0.80 0.69 0.70 0.57
Financial Leverage Ratio
 16.67 28.41 6.94 6.05 4.18
Debt Service Coverage Ratio
 -0.13 -0.21 -0.14 -0.23 0.16
Interest Coverage Ratio
 -5.90 -11.23 -4.83 -7.06 7.58
Debt to Market Cap
 3.12 2.07 1.87 2.36 2.13
Interest Debt Per Share
 1.22K 1.50K 1.58K 2.16K 2.05K
Net Debt to EBITDA
 -8.30 -5.75 -11.28 -16.47 8.84
Profitability Margins
Gross Profit Margin
40.60%38.92%38.16%35.04%33.39%
EBIT Margin
-5.70%-7.71%-4.10%-3.31%1.42%
EBITDA Margin
-4.52%-6.07%-2.47%-1.67%2.93%
Operating Profit Margin
-3.21%-4.57%-1.47%-1.70%1.40%
Pretax Profit Margin
-6.15%-8.12%-4.40%-3.56%1.24%
Net Profit Margin
-6.29%-9.15%-4.26%-5.24%0.66%
Continuous Operations Profit Margin
-6.29%-9.15%-4.26%-5.24%0.66%
Net Income Per EBT
102.34%112.65%96.79%147.47%53.34%
EBT Per EBIT
191.56%177.59%299.77%208.96%88.67%
Return on Assets (ROA)
-8.98%-14.31%-6.51%-7.35%0.97%
Return on Equity (ROE)
-177.70%-406.49%-45.20%-44.43%4.06%
Return on Capital Employed (ROCE)
-17.77%-28.69%-4.19%-3.81%3.27%
Return on Invested Capital (ROIC)
-6.06%-9.25%-2.77%-2.87%1.31%
Return on Tangible Assets
-9.09%-14.49%-6.60%-7.44%0.97%
Earnings Yield
-43.80%-44.48%-21.60%-29.01%3.92%
Efficiency Ratios
Receivables Turnover
 14.70 12.15 14.64 18.70 18.65
Payables Turnover
 7.14 12.36 8.31 14.50 9.90
Inventory Turnover
 1.34 1.70 1.71 1.78 1.95
Fixed Asset Turnover
 37.39 33.04 20.19 8.68 8.71
Asset Turnover
 1.43 1.56 1.53 1.40 1.47
Working Capital Turnover Ratio
 11.36 5.96 3.35 3.25 3.19
Cash Conversion Cycle
 245.43 215.35 194.36 199.66 170.18
Days of Sales Outstanding
 24.83 30.03 24.93 19.52 19.57
Days of Inventory Outstanding
 271.74 214.85 213.34 205.30 187.46
Days of Payables Outstanding
 51.14 29.53 43.91 25.16 36.85
Operating Cycle
 296.57 244.88 238.26 224.82 207.03
Cash Flow Ratios
Operating Cash Flow Per Share
 54.20 66.93 297.35 -13.31 353.09
Free Cash Flow Per Share
 33.63 42.04 255.45 -56.64 334.36
CapEx Per Share
 20.57 24.89 42.05 43.33 18.74
Free Cash Flow to Operating Cash Flow
 0.62 0.63 0.86 4.26 0.95
Dividend Paid and CapEx Coverage Ratio
 1.83 1.85 5.22 -0.23 10.80
Capital Expenditure Coverage Ratio
 2.63 2.69 7.07 -0.31 18.85
Operating Cash Flow Coverage Ratio
 0.04 0.05 0.19 >-0.01 0.17
Operating Cash Flow to Sales Ratio
 0.02 0.02 0.07 >-0.01 0.07
Free Cash Flow Yield
8.69%5.89%30.59%-6.24%37.03%
Valuation Ratios
Price-to-Earnings (P/E) Ratio
 -1.86 -2.25 -4.63 -3.45 25.53
Price-to-Sales (P/S) Ratio
 0.14 0.21 0.20 0.18 0.17
Price-to-Book (P/B) Ratio
 3.42 9.14 2.09 1.53 1.04
Price-to-Free Cash Flow (P/FCF) Ratio
 11.51 16.98 3.27 -16.03 2.70
Price-to-Operating Cash Flow Ratio
 7.14 10.67 2.81 -68.23 2.56
Price-to-Earnings Growth (PEG) Ratio
 -0.07 -0.03 0.15 <0.01 -0.15
Price-to-Fair Value
 3.42 9.14 2.09 1.53 1.04
Enterprise Value Multiple
 -11.49 -9.14 -19.27 -27.28 14.59
Enterprise Value
 4.39B 4.90B 5.12B 5.81B 5.83B
EV to EBITDA
 -11.49 -9.14 -19.27 -27.28 14.59
EV to Sales
 0.52 0.55 0.48 0.46 0.43
EV to Free Cash Flow
 41.55 45.79 7.88 -40.43 6.86
EV to Operating Cash Flow
 25.78 28.76 6.77 -172.07 6.49
Tangible Book Value Per Share
 88.60 50.79 360.87 545.50 859.14
Shareholders’ Equity Per Share
 113.27 78.13 399.12 592.88 871.62
Tax and Other Ratios
Effective Tax Rate
 -0.02 -0.13 0.03 -0.47 0.47
Revenue Per Share
 2.69K 3.47K 4.24K 5.02K 5.36K
Net Income Per Share
 -169.51 -317.59 -180.40 -263.44 35.37
Tax Burden
 1.02 1.13 0.97 1.47 0.53
Interest Burden
 1.08 1.05 1.07 1.07 0.87
Research & Development to Revenue
 0.00 0.00 0.00 0.00 0.00
SG&A to Revenue
 0.44 0.43 0.00 0.00 0.00
Stock-Based Compensation to Revenue
 <0.01 0.00 0.00 <0.01 <0.01
Income Quality
 -0.39 -0.21 -1.65 0.05 5.33
Currency in JPY