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GENERATION PASS CO. LTD. (JP:3195)
:3195
Japanese Market
3195
GENERATION PASS CO. LTD.
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GENERATION PASS CO. LTD. (3195) Ratios

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GENERATION PASS CO. LTD. Ratios

JP:3195's free cash flow for Q3 2026 was ¥0.23. For the 2026 fiscal year, JP:3195'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
Oct 25Oct 24Oct 23Oct 22
Liquidity Ratios
Current Ratio
 1.39 1.63 1.62 1.70 1.72
Quick Ratio
 0.83 0.97 1.06 1.08 1.14
Cash Ratio
 0.27 0.30 0.47 0.46 0.53
Solvency Ratio
 0.04 0.09 -0.02 0.03 0.16
Operating Cash Flow Ratio
 -0.12 -0.23 0.10 0.05 0.07
Short-Term Operating Cash Flow Coverage
 -0.31 -0.51 0.29 0.14 0.19
Net Current Asset Value
¥ 1.83B¥ 1.63B¥ 1.54B¥ 1.56B¥ 1.72B
Leverage Ratios
Debt-to-Assets Ratio
 0.29 0.27 0.21 0.21 0.22
Debt-to-Equity Ratio
 1.00 0.67 0.54 0.49 0.52
Debt-to-Capital Ratio
 0.50 0.40 0.35 0.33 0.34
Long-Term Debt-to-Capital Ratio
 0.00 0.00 0.00 <0.01 0.04
Financial Leverage Ratio
 3.47 2.45 2.56 2.34 2.35
Debt Service Coverage Ratio
 0.10 0.14 0.13 0.10 0.48
Interest Coverage Ratio
 8.37 12.29 16.96 -1.70 92.31
Debt to Market Cap
 0.55 0.22 0.46 0.39 0.30
Interest Debt Per Share
 257.87 156.25 118.76 113.47 125.75
Net Debt to EBITDA
 2.61 2.39 -1.63 -1.10 -0.68
Profitability Margins
Gross Profit Margin
25.59%27.28%26.27%26.50%25.33%
EBIT Margin
0.89%0.69%0.50%0.47%2.49%
EBITDA Margin
1.36%1.16%1.09%1.11%3.05%
Operating Profit Margin
0.89%0.69%0.50%-0.03%0.46%
Pretax Profit Margin
0.78%1.09%-0.47%0.45%2.49%
Net Profit Margin
0.51%0.98%-0.85%-0.15%2.15%
Continuous Operations Profit Margin
0.51%0.98%-0.85%-0.12%2.19%
Net Income Per EBT
65.53%89.39%182.32%-34.25%86.39%
EBT Per EBIT
87.27%157.87%-93.10%-1415.48%536.66%
Return on Assets (ROA)
1.42%3.48%-3.07%-0.53%7.41%
Return on Equity (ROE)
5.05%8.55%-7.85%-1.24%17.38%
Return on Capital Employed (ROCE)
8.17%5.86%4.39%-0.24%3.53%
Return on Invested Capital (ROIC)
2.76%3.19%2.93%0.04%2.15%
Return on Tangible Assets
1.43%3.57%-3.12%-0.54%7.64%
Earnings Yield
2.76%2.84%-7.01%-1.07%10.33%
Efficiency Ratios
Receivables Turnover
 10.54 13.37 13.69 13.16 13.02
Payables Turnover
 7.17 15.64 11.59 11.33 11.51
Inventory Turnover
 5.36 6.80 8.13 7.51 8.16
Fixed Asset Turnover
 177.05 211.54 221.88 110.37 210.53
Asset Turnover
 2.77 3.57 3.59 3.43 3.45
Working Capital Turnover Ratio
 10.39 9.93 9.79 8.64 9.34
Cash Conversion Cycle
 51.76 57.62 40.05 44.09 41.05
Days of Sales Outstanding
 34.64 27.30 26.66 27.74 28.04
Days of Inventory Outstanding
 68.04 53.66 44.87 48.57 44.72
Days of Payables Outstanding
 50.91 23.34 31.48 32.23 31.71
Operating Cycle
 102.67 80.96 71.53 76.31 72.76
Cash Flow Ratios
Operating Cash Flow Per Share
 -76.94 -77.10 32.19 14.67 21.87
Free Cash Flow Per Share
 -83.71 -83.88 27.28 4.45 10.96
CapEx Per Share
 6.77 6.78 4.90 10.23 10.91
Free Cash Flow to Operating Cash Flow
 1.09 1.09 0.85 0.30 0.50
Dividend Paid and CapEx Coverage Ratio
 -11.37 -11.37 6.55 0.76 1.10
Capital Expenditure Coverage Ratio
 -11.37 -11.37 6.56 1.43 2.01
Operating Cash Flow Coverage Ratio
 -0.30 -0.50 0.27 0.13 0.17
Operating Cash Flow to Sales Ratio
 -0.03 -0.04 0.02 <0.01 0.01
Free Cash Flow Yield
-18.37%-11.98%11.18%1.65%2.67%
Valuation Ratios
Price-to-Earnings (P/E) Ratio
 36.27 35.21 -14.27 -93.73 9.68
Price-to-Sales (P/S) Ratio
 0.19 0.34 0.12 0.14 0.21
Price-to-Book (P/B) Ratio
 1.78 3.01 1.12 1.16 1.68
Price-to-Free Cash Flow (P/FCF) Ratio
 -5.43 -8.35 8.94 60.51 37.40
Price-to-Operating Cash Flow Ratio
 -5.89 -9.08 7.58 18.33 18.75
Price-to-Earnings Growth (PEG) Ratio
 0.21 -0.16 -0.03 0.88 -0.02
Price-to-Fair Value
 1.78 3.01 1.12 1.16 1.68
Enterprise Value Multiple
 16.30 32.00 9.54 11.86 6.15
Enterprise Value
 4.41B 6.14B 1.69B 2.00B 3.00B
EV to EBITDA
 16.33 32.00 9.54 11.86 6.15
EV to Sales
 0.22 0.37 0.10 0.13 0.19
EV to Free Cash Flow
 -6.48 -9.02 7.64 55.38 33.68
EV to Operating Cash Flow
 -7.05 -9.81 6.47 16.78 16.88
Tangible Book Value Per Share
 244.20 218.27 207.71 218.21 228.89
Shareholders’ Equity Per Share
 254.79 232.48 217.71 231.79 243.56
Tax and Other Ratios
Effective Tax Rate
 0.34 0.11 -0.82 1.26 0.12
Revenue Per Share
 2.45K 2.04K 2.00K 1.86K 1.97K
Net Income Per Share
 12.51 19.88 -17.10 -2.87 42.34
Tax Burden
 0.66 0.89 1.82 -0.34 0.86
Interest Burden
 0.87 1.58 -0.93 0.96 1.00
Research & Development to Revenue
 0.00 <0.01 <0.01 <0.01 <0.01
SG&A to Revenue
 0.25 0.26 0.26 0.10 0.09
Stock-Based Compensation to Revenue
 0.00 0.00 0.00 0.00 <0.01
Income Quality
 -6.11 -3.88 -1.88 1.75 0.52
Currency in JPY