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Aucfan Co., Ltd. (JP:3674)
:3674
Japanese Market
3674
Aucfan Co., Ltd.
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Aucfan Co., Ltd. (3674) Ratios

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Aucfan Co., Ltd. Ratios

JP:3674's free cash flow for Q3 2026 was ¥0.52. For the 2026 fiscal year, JP:3674's free cash flow was decreased by ¥ and operating cash flow was ¥0.04. See a summary of the company’s cash flow.
Ratios
TTM
Sep 25Sep 24Sep 23Sep 22
Liquidity Ratios
Current Ratio
 2.03 2.01 2.14 2.69 2.48
Quick Ratio
 1.84 1.97 2.13 2.67 2.46
Cash Ratio
 1.13 1.29 1.41 1.43 1.48
Solvency Ratio
 >-0.01 -0.02 0.13 0.12 0.11
Operating Cash Flow Ratio
 0.06 0.03 0.35 <0.01 0.42
Short-Term Operating Cash Flow Coverage
 0.16 0.06 0.70 0.01 0.82
Net Current Asset Value
¥ 3.25B¥ 2.94B¥ 3.39B¥ 3.70B¥ 3.65B
Leverage Ratios
Debt-to-Assets Ratio
 0.18 0.18 0.21 0.18 0.20
Debt-to-Equity Ratio
 0.32 0.32 0.38 0.27 0.32
Debt-to-Capital Ratio
 0.25 0.24 0.27 0.21 0.24
Long-Term Debt-to-Capital Ratio
 0.00 0.00 0.01 0.01 0.04
Financial Leverage Ratio
 1.80 1.73 1.78 1.53 1.61
Debt Service Coverage Ratio
 -0.04 -0.06 0.28 0.23 0.25
Interest Coverage Ratio
 -9.06 -10.81 44.84 51.40 40.98
Debt to Market Cap
 0.36 0.35 0.42 0.25 0.27
Interest Debt Per Share
 127.99 126.46 161.69 120.73 141.07
Net Debt to EBITDA
 -21.46 -35.11 -4.70 -6.44 -3.50
Profitability Margins
Gross Profit Margin
49.23%46.64%55.31%49.87%51.83%
EBIT Margin
-3.41%-4.32%7.46%0.72%6.55%
EBITDA Margin
2.03%1.52%12.46%6.08%10.74%
Operating Profit Margin
-3.41%-4.32%7.46%5.91%5.15%
Pretax Profit Margin
-2.48%-3.93%6.26%0.61%6.42%
Net Profit Margin
-5.61%-7.07%3.87%0.33%0.90%
Continuous Operations Profit Margin
-5.61%-7.07%3.19%>-0.01%0.90%
Net Income Per EBT
225.60%179.92%61.88%54.51%14.06%
EBT Per EBIT
72.80%91.00%83.89%10.30%124.72%
Return on Assets (ROA)
-4.02%-4.65%2.39%0.24%0.77%
Return on Equity (ROE)
-7.26%-8.04%4.25%0.37%1.24%
Return on Capital Employed (ROCE)
-4.35%-4.86%7.77%6.33%6.78%
Return on Invested Capital (ROIC)
-3.32%-3.70%2.95%-0.06%0.75%
Return on Tangible Assets
-4.23%-4.91%2.54%0.26%0.83%
Earnings Yield
-8.29%-8.80%4.78%0.33%1.04%
Efficiency Ratios
Receivables Turnover
 12.97 5.21 4.61 4.78 7.03
Payables Turnover
 37.72 53.82 41.96 30.82 23.06
Inventory Turnover
 4.52 18.88 117.84 70.01 62.78
Fixed Asset Turnover
 45.39 44.41 44.47 38.22 101.84
Asset Turnover
 0.72 0.66 0.62 0.72 0.85
Working Capital Turnover Ratio
 1.61 1.41 1.29 1.33 1.35
Cash Conversion Cycle
 99.30 82.62 73.60 69.76 41.90
Days of Sales Outstanding
 28.14 70.07 79.20 76.38 51.92
Days of Inventory Outstanding
 80.84 19.33 3.10 5.21 5.81
Days of Payables Outstanding
 9.68 6.78 8.70 11.84 15.83
Operating Cycle
 108.98 89.40 82.30 81.60 57.74
Cash Flow Ratios
Operating Cash Flow Per Share
 19.30 7.52 107.73 1.47 102.42
Free Cash Flow Per Share
 18.00 6.21 106.85 -26.93 72.87
CapEx Per Share
 1.30 1.31 0.88 37.35 29.54
Free Cash Flow to Operating Cash Flow
 0.93 0.83 0.99 -18.31 0.71
Dividend Paid and CapEx Coverage Ratio
 14.86 5.75 122.62 0.04 3.47
Capital Expenditure Coverage Ratio
 14.86 5.75 122.62 0.04 3.47
Operating Cash Flow Coverage Ratio
 0.15 0.06 0.67 0.01 0.73
Operating Cash Flow to Sales Ratio
 0.04 0.02 0.23 <0.01 0.17
Free Cash Flow Yield
5.32%1.73%28.12%-5.55%14.07%
Valuation Ratios
Price-to-Earnings (P/E) Ratio
 -12.10 -11.36 20.92 299.37 96.59
Price-to-Sales (P/S) Ratio
 0.68 0.80 0.81 0.99 0.87
Price-to-Book (P/B) Ratio
 0.87 0.91 0.89 1.10 1.20
Price-to-Free Cash Flow (P/FCF) Ratio
 18.84 57.67 3.56 -18.01 7.11
Price-to-Operating Cash Flow Ratio
 17.57 47.63 3.53 329.80 5.06
Price-to-Earnings Growth (PEG) Ratio
 0.03 0.04 0.02 -4.29 -1.40
Price-to-Fair Value
 0.87 0.91 0.89 1.10 1.20
Enterprise Value Multiple
 12.02 17.65 1.80 9.91 4.62
Enterprise Value
 1.27B 1.25B 1.09B 3.10B 3.10B
EV to EBITDA
 11.92 17.65 1.80 9.91 4.62
EV to Sales
 0.24 0.27 0.22 0.60 0.50
EV to Free Cash Flow
 6.71 19.29 0.98 -10.92 4.04
EV to Operating Cash Flow
 6.26 15.93 0.98 199.86 2.88
Tangible Book Value Per Share
 354.52 355.01 384.84 391.70 381.28
Shareholders’ Equity Per Share
 388.09 391.85 427.08 439.08 432.53
Tax and Other Ratios
Effective Tax Rate
 -1.26 -0.80 0.49 1.01 0.86
Revenue Per Share
 499.98 445.89 468.95 488.19 593.81
Net Income Per Share
 -28.03 -31.51 18.16 1.62 5.36
Tax Burden
 2.26 1.80 0.62 0.55 0.14
Interest Burden
 0.73 0.91 0.84 0.84 0.98
Research & Development to Revenue
 0.00 0.02 0.03 0.02 <0.01
SG&A to Revenue
 0.53 0.49 0.44 0.36 0.42
Stock-Based Compensation to Revenue
 0.00 0.00 0.00 0.00 0.00
Income Quality
 -0.69 -0.24 5.93 0.49 2.68
Currency in JPY