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Billing System Corporation (JP:3623)
:3623
Japanese Market
3623
Billing System Corporation
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Billing System Corporation (3623) Ratios

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Billing System Corporation Ratios

JP:3623's free cash flow for Q2 2026 was ¥0.36. For the 2026 fiscal year, JP:3623's free cash flow was decreased by ¥ and operating cash flow was ¥0.13. See a summary of the company’s cash flow.
Ratios
TTM
Dec 25Dec 24Dec 23Dec 22
Liquidity Ratios
Current Ratio
 1.08 1.11 1.11 1.12 1.16
Quick Ratio
 1.08 1.10 1.11 1.12 1.16
Cash Ratio
 1.02 1.04 1.04 1.05 1.07
Solvency Ratio
 0.01 0.02 0.02 0.02 0.03
Operating Cash Flow Ratio
 0.00 0.16 0.19 0.33 -0.09
Short-Term Operating Cash Flow Coverage
 0.00 0.00 0.00 0.00 0.00
Net Current Asset Value
¥ 2.93B¥ 2.87B¥ 2.55B¥ 2.22B¥ 1.99B
Leverage Ratios
Debt-to-Assets Ratio
 0.00 0.00 0.00 0.00 0.00
Debt-to-Equity Ratio
 0.00 0.00 0.00 0.00 0.00
Debt-to-Capital Ratio
 0.00 0.00 0.00 0.00 0.00
Long-Term Debt-to-Capital Ratio
 0.00 0.00 0.00 0.00 0.00
Financial Leverage Ratio
 13.10 9.62 9.17 8.51 6.70
Debt Service Coverage Ratio
 217.47 64.88 101.17 178.37 220.23
Interest Coverage Ratio
 283.36 86.99 132.17 223.31 270.75
Debt to Market Cap
 0.00 0.00 0.00 0.00 0.00
Interest Debt Per Share
 0.45 1.18 0.75 0.33 0.28
Net Debt to EBITDA
 -46.54 -42.71 -35.19 -37.77 -25.34
Profitability Margins
Gross Profit Margin
38.29%35.65%36.36%36.17%35.12%
EBIT Margin
16.26%13.38%14.89%12.28%14.03%
EBITDA Margin
17.05%14.33%16.04%13.70%15.60%
Operating Profit Margin
16.25%14.24%14.84%12.32%14.02%
Pretax Profit Margin
15.58%13.22%14.78%12.23%13.98%
Net Profit Margin
10.47%8.97%9.65%7.93%9.41%
Continuous Operations Profit Margin
11.00%9.51%10.11%8.37%9.78%
Net Income Per EBT
67.22%67.91%65.26%64.87%67.29%
EBT Per EBIT
95.85%92.81%99.58%99.26%99.67%
Return on Assets (ROA)
1.23%1.35%1.57%1.41%2.13%
Return on Equity (ROE)
16.63%13.02%14.37%12.00%14.27%
Return on Capital Employed (ROCE)
23.72%19.51%20.69%17.33%19.80%
Return on Invested Capital (ROIC)
16.76%14.04%14.15%11.85%13.85%
Return on Tangible Assets
1.24%1.36%1.58%1.42%2.14%
Earnings Yield
6.50%6.55%4.69%5.08%3.38%
Efficiency Ratios
Receivables Turnover
 8.50 8.47 9.24 10.06 10.23
Payables Turnover
 10.55 10.43 10.24 11.89 15.37
Inventory Turnover
 40.52 29.38 32.53 26.60 54.46
Fixed Asset Turnover
 60.23 52.20 41.47 31.69 100.97
Asset Turnover
 0.12 0.15 0.16 0.18 0.23
Working Capital Turnover Ratio
 1.69 1.64 1.71 1.74 1.76
Cash Conversion Cycle
 17.34 20.54 15.11 19.30 18.66
Days of Sales Outstanding
 42.92 43.09 39.52 36.28 35.70
Days of Inventory Outstanding
 9.01 12.42 11.22 13.72 6.70
Days of Payables Outstanding
 34.59 34.98 35.63 30.71 23.74
Operating Cycle
 51.93 55.51 50.74 50.00 42.40
Cash Flow Ratios
Operating Cash Flow Per Share
 0.00 668.02 692.63 974.86 -178.67
Free Cash Flow Per Share
 0.00 667.97 684.87 953.60 -181.36
CapEx Per Share
 0.00 0.06 7.76 21.25 2.69
Free Cash Flow to Operating Cash Flow
 0.00 1.00 0.99 0.98 1.02
Dividend Paid and CapEx Coverage Ratio
 0.00 29.67 35.14 31.23 -14.11
Capital Expenditure Coverage Ratio
 0.00 11.97K 89.24 45.87 -66.37
Operating Cash Flow Coverage Ratio
 0.00 0.00 0.00 0.00 0.00
Operating Cash Flow to Sales Ratio
 0.00 0.92 1.03 1.62 -0.33
Free Cash Flow Yield
0.00%67.40%49.66%101.45%-11.95%
Valuation Ratios
Price-to-Earnings (P/E) Ratio
 15.47 15.28 21.31 19.70 29.55
Price-to-Sales (P/S) Ratio
 1.61 1.37 2.06 1.56 2.78
Price-to-Book (P/B) Ratio
 2.49 1.99 3.06 2.36 4.22
Price-to-Free Cash Flow (P/FCF) Ratio
 0.00 1.48 2.01 0.99 -8.37
Price-to-Operating Cash Flow Ratio
 0.00 1.48 1.99 0.96 -8.50
Price-to-Earnings Growth (PEG) Ratio
 0.44 58.14 0.60 -2.77 0.64
Price-to-Fair Value
 2.49 1.99 3.06 2.36 4.22
Enterprise Value Multiple
 -37.09 -33.14 -22.37 -26.36 -7.52
Enterprise Value
 -31.14B -21.59B -15.13B -13.66B -4.03B
EV to EBITDA
 -37.09 -33.14 -22.37 -26.36 -7.52
EV to Sales
 -6.32 -4.75 -3.59 -3.61 -1.17
EV to Free Cash Flow
 0.00 -5.14 -3.51 -2.28 3.53
EV to Operating Cash Flow
 0.00 -5.14 -3.47 -2.23 3.59
Tangible Book Value Per Share
 519.85 506.83 449.57 397.57 361.57
Shareholders’ Equity Per Share
 511.85 498.14 450.36 397.67 359.83
Tax and Other Ratios
Effective Tax Rate
 0.29 0.28 0.32 0.32 0.30
Revenue Per Share
 790.06 722.92 670.69 601.43 546.12
Net Income Per Share
 82.73 64.87 64.70 47.71 51.36
Tax Burden
 0.67 0.68 0.65 0.65 0.67
Interest Burden
 0.96 0.99 0.99 1.00 1.00
Research & Development to Revenue
 0.00 0.00 0.00 0.00 0.00
SG&A to Revenue
 0.22 0.21 0.22 0.05 0.05
Stock-Based Compensation to Revenue
 0.00 0.00 0.00 0.00 0.00
Income Quality
 0.00 10.30 10.71 20.43 -3.48
Currency in JPY