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NISSO PRONITY Co., Ltd. (3440) Ratios

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NISSO PRONITY Co., Ltd. Ratios

JP:3440's free cash flow for Q3 2026 was ¥0.27. For the 2026 fiscal year, JP:3440'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 25	Aug 24	Aug 23	Aug 22
Liquidity Ratios
Current Ratio	1.54	1.84	2.27	2.59	4.28
Quick Ratio	1.04	1.51	1.78	2.14	3.88
Cash Ratio	0.76	0.90	0.98	1.33	2.54
Solvency Ratio	0.04	0.12	0.17	0.19	0.11
Operating Cash Flow Ratio	0.20	0.34	-0.03	0.12	-0.23
Short-Term Operating Cash Flow Coverage	0.29	0.56	-0.05	0.22	-0.51
Net Current Asset Value	¥ -1.41B	¥ 1.40B	¥ 3.96B	¥ 3.44B	¥ 4.94B
Leverage Ratios
Debt-to-Assets Ratio	0.50	0.38	0.32	0.32	0.22
Debt-to-Equity Ratio	1.43	0.81	0.60	0.63	0.32
Debt-to-Capital Ratio	0.59	0.45	0.37	0.39	0.24
Long-Term Debt-to-Capital Ratio	0.39	0.28	0.22	0.26	0.18
Financial Leverage Ratio	2.88	2.14	1.86	1.96	1.49
Debt Service Coverage Ratio	0.08	0.29	0.47	0.67	0.54
Interest Coverage Ratio	4.08	18.22	31.23	10.48	28.91
Debt to Market Cap	3.23	1.43	0.98	1.20	0.86
Interest Debt Per Share	2.83K	1.59K	1.11K	1.09K	487.82
Net Debt to EBITDA	4.94	1.15	0.52	-0.09	-3.41
Profitability Margins
Gross Profit Margin	26.60%	24.41%	27.20%	21.47%	22.54%
EBIT Margin	2.38%	6.01%	7.97%	15.74%	5.15%
EBITDA Margin	7.07%	9.31%	11.51%	19.67%	10.42%
Operating Profit Margin	2.38%	6.01%	7.21%	2.49%	4.86%
Pretax Profit Margin	2.77%	6.50%	7.74%	15.50%	4.99%
Net Profit Margin	-0.09%	3.98%	6.19%	12.14%	2.10%
Continuous Operations Profit Margin	-0.08%	3.98%	6.19%	12.14%	2.10%
Net Income Per EBT	-3.21%	61.26%	79.90%	78.32%	42.06%
EBT Per EBIT	116.42%	108.09%	107.37%	622.24%	102.53%
Return on Assets (ROA)	-0.05%	3.39%	4.89%	6.96%	1.07%
Return on Equity (ROE)	-0.14%	7.25%	9.08%	13.64%	1.59%
Return on Capital Employed (ROCE)	2.21%	7.50%	7.92%	1.90%	2.94%
Return on Invested Capital (ROIC)	-0.05%	3.58%	5.14%	1.26%	1.14%
Return on Tangible Assets	-0.06%	3.68%	5.03%	7.14%	1.09%
Earnings Yield	-0.32%	13.01%	15.03%	25.95%	4.30%
Efficiency Ratios
Receivables Turnover	5.55	4.53	3.72	3.09	2.72
Payables Turnover	7.71	13.77	15.35	10.76	9.89
Inventory Turnover	2.06	6.16	4.18	4.02	6.32
Fixed Asset Turnover	2.21	3.08	2.55	1.87	1.73
Asset Turnover	0.56	0.85	0.79	0.57	0.51
Working Capital Turnover Ratio	2.88	3.03	2.12	1.56	1.04
Cash Conversion Cycle	195.89	113.35	161.69	175.02	154.93
Days of Sales Outstanding	65.74	80.63	98.13	118.19	134.11
Days of Inventory Outstanding	177.49	59.23	87.34	90.76	57.73
Days of Payables Outstanding	47.33	26.51	23.77	33.93	36.91
Operating Cycle	243.23	139.86	185.47	208.94	191.84
Cash Flow Ratios
Operating Cash Flow Per Share	454.77	451.64	-28.54	102.77	-80.55
Free Cash Flow Per Share	362.11	359.61	-116.44	38.64	-280.69
CapEx Per Share	92.67	92.03	87.91	64.13	200.13
Free Cash Flow to Operating Cash Flow	0.80	0.80	4.08	0.38	3.48
Dividend Paid and CapEx Coverage Ratio	3.54	3.54	-0.24	1.30	-0.36
Capital Expenditure Coverage Ratio	4.91	4.91	-0.32	1.60	-0.40
Operating Cash Flow Coverage Ratio	0.16	0.29	-0.03	0.09	-0.17
Operating Cash Flow to Sales Ratio	0.14	0.13	-0.01	0.05	-0.07
Free Cash Flow Yield	41.67%	32.99%	-10.46%	4.28%	-50.30%
Valuation Ratios
Price-to-Earnings (P/E) Ratio	-268.31	7.69	6.65	3.85	23.26
Price-to-Sales (P/S) Ratio	0.28	0.31	0.41	0.47	0.49
Price-to-Book (P/B) Ratio	0.44	0.56	0.60	0.53	0.37
Price-to-Free Cash Flow (P/FCF) Ratio	2.41	3.03	-9.56	23.37	-1.99
Price-to-Operating Cash Flow Ratio	1.92	2.41	-39.00	8.79	-6.93
Price-to-Earnings Growth (PEG) Ratio	2.64	-0.50	-0.23	<0.01	-0.36
Price-to-Fair Value	0.44	0.56	0.60	0.53	0.37
Enterprise Value Multiple	8.85	4.43	4.09	2.29	1.27
Enterprise Value	12.66B	9.50B	8.33B	5.65B	974.20M
EV to EBITDA	8.84	4.43	4.09	2.29	1.27
EV to Sales	0.63	0.41	0.47	0.45	0.13
EV to Free Cash Flow	5.45	4.09	-10.94	22.49	-0.54
EV to Operating Cash Flow	4.34	3.25	-44.64	8.46	-1.88
Tangible Book Value Per Share	1.40K	1.62K	1.74K	1.63K	1.46K
Shareholders’ Equity Per Share	1.96K	1.96K	1.84K	1.72K	1.51K
Tax and Other Ratios
Effective Tax Rate	1.03	0.39	0.20	0.22	0.58
Revenue Per Share	3.15K	3.56K	2.70K	1.93K	1.14K
Net Income Per Share	-2.80	141.83	167.33	234.33	23.99
Tax Burden	-0.03	0.61	0.80	0.78	0.42
Interest Burden	1.16	1.08	0.97	0.98	0.97
Research & Development to Revenue	0.00	<0.01	<0.01	<0.01	<0.01
SG&A to Revenue	0.24	0.04	0.04	0.03	0.02
Stock-Based Compensation to Revenue	0.00	0.00	0.00	0.00	0.00
Income Quality	5.20	3.18	-0.17	0.44	-3.37

Currency in JPY