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PATH Corporation (3840) Ratios

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PATH Corporation Ratios

JP:3840's free cash flow for Q1 2026 was ¥0.55. For the 2026 fiscal year, JP:3840's free cash flow was decreased by ¥ and operating cash flow was ¥-0.26. See a summary of the company’s cash flow.

Ratios	TTM	Mar 26	Mar 26	Mar 25	Mar 24
Liquidity Ratios
Current Ratio	―	2.76	3.01	3.00	3.48
Quick Ratio	―	1.27	1.81	1.27	1.53
Cash Ratio	―	0.28	0.59	0.65	0.50
Solvency Ratio	―	-0.30	-1.86	-0.29	-0.66
Operating Cash Flow Ratio	―	-0.97	-0.71	-0.17	-1.03
Short-Term Operating Cash Flow Coverage	―	-3.94	-1.74	0.00	0.00
Net Current Asset Value	¥ ―	¥ 762.85M	¥ 1.21B	¥ 889.15M	¥ 842.99M
Leverage Ratios
Debt-to-Assets Ratio	―	0.09	0.10	0.00	0.00
Debt-to-Equity Ratio	―	0.12	0.13	0.00	0.00
Debt-to-Capital Ratio	―	0.11	0.12	0.00	0.00
Long-Term Debt-to-Capital Ratio	―	0.06	0.00	0.00	0.00
Financial Leverage Ratio	―	1.31	1.33	1.40	1.32
Debt Service Coverage Ratio	―	-1.22	-3.07	-163.36	-223.85
Interest Coverage Ratio	―	-71.02	-134.32	-200.16	-214.56
Debt to Market Cap	―	0.05	0.05	0.00	0.00
Interest Debt Per Share	―	4.67	3.32	0.02	0.02
Net Debt to EBITDA	―	-0.85	0.14	2.36	0.76
Profitability Margins
Gross Profit Margin	―	52.09%	48.81%	47.45%	48.82%
EBIT Margin	―	-9.25%	-38.45%	-6.93%	-12.63%
EBITDA Margin	―	-7.25%	-33.27%	-5.42%	-11.37%
Operating Profit Margin	―	-9.25%	-38.45%	-7.43%	-11.06%
Pretax Profit Margin	―	-11.94%	-53.91%	-6.93%	-12.68%
Net Profit Margin	―	-12.28%	-53.86%	-7.58%	-12.86%
Continuous Operations Profit Margin	―	-12.28%	-53.86%	-7.58%	-12.86%
Net Income Per EBT	―	102.89%	99.90%	109.32%	101.37%
EBT Per EBIT	―	129.09%	140.20%	93.36%	114.66%
Return on Assets (ROA)	―	-8.51%	-50.52%	-10.48%	-17.66%
Return on Equity (ROE)	―	-11.18%	-66.99%	-14.65%	-23.29%
Return on Capital Employed (ROCE)	―	-7.73%	-47.55%	-14.11%	-19.91%
Return on Invested Capital (ROIC)	―	-7.36%	-42.03%	-14.11%	-19.91%
Return on Tangible Assets	―	-9.21%	-50.62%	-10.96%	-18.95%
Earnings Yield	―	-4.45%	-24.66%	-2.06%	-9.26%
Efficiency Ratios
Receivables Turnover	―	9.75	6.22	9.46	7.28
Payables Turnover	―	5.93	8.26	4.53	8.93
Inventory Turnover	―	1.30	1.66	1.55	1.53
Fixed Asset Turnover	―	1.58	4.64	11.38	12.64
Asset Turnover	―	0.69	0.94	1.38	1.37
Working Capital Turnover Ratio	―	2.38	2.15	2.64	3.28
Cash Conversion Cycle	―	256.90	234.58	193.75	248.13
Days of Sales Outstanding	―	37.42	58.69	38.58	50.16
Days of Inventory Outstanding	―	281.03	220.09	235.69	238.85
Days of Payables Outstanding	―	61.56	44.21	80.51	40.88
Operating Cycle	―	318.46	278.78	274.27	289.01
Cash Flow Ratios
Operating Cash Flow Per Share	―	-8.49	-5.64	-1.44	-7.52
Free Cash Flow Per Share	―	-16.67	-6.35	-3.00	-9.98
CapEx Per Share	―	8.19	0.72	1.56	2.46
Free Cash Flow to Operating Cash Flow	―	1.96	1.13	2.08	1.33
Dividend Paid and CapEx Coverage Ratio	―	-1.04	-7.85	-0.93	-3.05
Capital Expenditure Coverage Ratio	―	-1.04	-7.85	-0.93	-3.05
Operating Cash Flow Coverage Ratio	―	-1.84	-1.74	0.00	0.00
Operating Cash Flow to Sales Ratio	―	-0.24	-0.18	-0.03	-0.18
Free Cash Flow Yield	―	-17.01%	-9.48%	-1.86%	-16.92%
Valuation Ratios
Price-to-Earnings (P/E) Ratio	―	-22.48	-4.06	-48.65	-10.79
Price-to-Sales (P/S) Ratio	―	2.76	2.18	3.69	1.39
Price-to-Book (P/B) Ratio	―	2.51	2.72	7.13	2.51
Price-to-Free Cash Flow (P/FCF) Ratio	―	-5.88	-10.54	-53.71	-5.91
Price-to-Operating Cash Flow Ratio	―	-11.55	-11.89	-111.69	-7.84
Price-to-Earnings Growth (PEG) Ratio	―	-0.71	-0.01	1.23	0.15
Price-to-Fair Value	―	2.51	2.72	7.13	2.51
Enterprise Value Multiple	―	-38.91	-6.43	-65.73	-11.44
Enterprise Value	―	6.36B	5.07B	8.26B	2.59B
EV to EBITDA	―	-38.91	-6.43	-65.73	-11.44
EV to Sales	―	2.82	2.14	3.56	1.30
EV to Free Cash Flow	―	-6.01	-10.33	-51.85	-5.54
EV to Operating Cash Flow	―	-11.80	-11.64	-107.82	-7.35
Tangible Book Value Per Share	―	35.10	24.61	21.22	21.36
Shareholders’ Equity Per Share	―	39.00	24.67	22.59	23.47
Tax and Other Ratios
Effective Tax Rate	―	-0.03	<0.01	-0.09	-0.01
Revenue Per Share	―	35.52	30.68	43.65	42.51
Net Income Per Share	―	-4.36	-16.52	-3.31	-5.47
Tax Burden	―	1.03	1.00	1.09	1.01
Interest Burden	―	1.29	1.40	1.00	1.00
Research & Development to Revenue	―	<0.01	0.00	<0.01	0.03
SG&A to Revenue	―	0.61	0.87	0.38	0.42
Stock-Based Compensation to Revenue	―	0.00	0.00	0.00	0.00
Income Quality	―	1.95	0.34	0.44	1.39

Currency in JPY