Want to see JP:3863 full AI Analyst Report?

Nippon Paper (3863) Ratios

1 Followers

Nippon Paper Ratios

JP:3863's free cash flow for Q2 2026 was ¥0.16. For the 2026 fiscal year, JP:3863'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	Mar 26	Mar 26	Mar 25	Mar 24
Liquidity Ratios
Current Ratio	―	1.33	1.44	1.29	1.24
Quick Ratio	―	0.85	0.92	0.84	0.77
Cash Ratio	―	0.39	0.45	0.33	0.29
Solvency Ratio	―	0.06	0.06	0.07	0.01
Operating Cash Flow Ratio	―	0.15	0.16	0.18	0.13
Short-Term Operating Cash Flow Coverage	―	0.29	0.34	0.41	0.27
Net Current Asset Value	¥ ―	¥ -554.57B	¥ -532.90B	¥ -596.99B	¥ -623.64B
Leverage Ratios
Debt-to-Assets Ratio	―	0.52	0.50	0.51	0.54
Debt-to-Equity Ratio	―	1.83	1.72	1.88	2.29
Debt-to-Capital Ratio	―	0.65	0.63	0.65	0.70
Long-Term Debt-to-Capital Ratio	―	0.56	0.56	0.58	0.63
Financial Leverage Ratio	―	3.53	3.42	3.69	4.22
Debt Service Coverage Ratio	―	0.32	0.33	0.44	0.10
Interest Coverage Ratio	―	2.15	2.25	1.69	-3.47
Debt to Market Cap	―	7.42	5.86	6.37	7.63
Interest Debt Per Share	―	7.71K	7.69K	7.74K	7.88K
Net Debt to EBITDA	―	7.94	7.57	6.73	22.48
Profitability Margins
Gross Profit Margin	―	15.79%	16.69%	15.54%	12.53%
EBIT Margin	―	1.67%	2.11%	3.55%	-2.92%
EBITDA Margin	―	7.40%	7.41%	9.14%	2.92%
Operating Profit Margin	―	1.67%	2.11%	1.48%	-2.33%
Pretax Profit Margin	―	1.07%	2.05%	2.67%	-3.59%
Net Profit Margin	―	0.38%	0.98%	1.95%	-4.37%
Continuous Operations Profit Margin	―	0.61%	1.16%	2.32%	-4.22%
Net Income Per EBT	―	35.77%	48.01%	72.92%	121.86%
EBT Per EBIT	―	64.38%	97.04%	180.68%	154.03%
Return on Assets (ROA)	―	0.27%	0.68%	1.31%	-3.02%
Return on Equity (ROE)	―	0.94%	2.31%	4.85%	-12.77%
Return on Capital Employed (ROCE)	―	1.61%	1.98%	1.40%	-2.31%
Return on Invested Capital (ROIC)	―	0.76%	0.95%	1.03%	-1.91%
Return on Tangible Assets	―	0.27%	0.68%	1.33%	-3.07%
Earnings Yield	―	3.90%	8.01%	16.77%	-42.65%
Efficiency Ratios
Receivables Turnover	―	6.57	6.62	5.71	6.12
Payables Turnover	―	7.00	7.32	6.25	6.39
Inventory Turnover	―	4.33	4.19	4.39	4.23
Fixed Asset Turnover	―	1.51	1.51	1.45	1.45
Asset Turnover	―	0.69	0.69	0.67	0.69
Working Capital Turnover Ratio	―	7.81	6.60	8.75	8.48
Cash Conversion Cycle	―	87.72	92.45	88.76	88.87
Days of Sales Outstanding	―	55.51	55.14	63.96	59.65
Days of Inventory Outstanding	―	84.34	87.16	83.23	86.35
Days of Payables Outstanding	―	52.14	49.85	58.43	57.13
Operating Cycle	―	139.85	142.30	147.19	146.00
Cash Flow Ratios
Operating Cash Flow Per Share	―	630.66	649.37	782.25	569.70
Free Cash Flow Per Share	―	188.17	179.25	247.97	-203.69
CapEx Per Share	―	442.49	470.12	534.29	773.39
Free Cash Flow to Operating Cash Flow	―	0.30	0.28	0.32	-0.36
Dividend Paid and CapEx Coverage Ratio	―	1.39	1.34	1.44	0.71
Capital Expenditure Coverage Ratio	―	1.43	1.38	1.46	0.74
Operating Cash Flow Coverage Ratio	―	0.08	0.09	0.10	0.07
Operating Cash Flow to Sales Ratio	―	0.06	0.06	0.08	0.06
Free Cash Flow Yield	―	18.67%	14.13%	21.10%	-19.91%
Valuation Ratios
Price-to-Earnings (P/E) Ratio	―	25.63	12.48	5.96	-2.34
Price-to-Sales (P/S) Ratio	―	0.10	0.12	0.12	0.10
Price-to-Book (P/B) Ratio	―	0.24	0.29	0.29	0.30
Price-to-Free Cash Flow (P/FCF) Ratio	―	5.36	7.08	4.74	-5.02
Price-to-Operating Cash Flow Ratio	―	1.60	1.95	1.50	1.80
Price-to-Earnings Growth (PEG) Ratio	―	-0.32	0.08	-0.04	<0.01
Price-to-Fair Value	―	0.24	0.29	0.29	0.30
Enterprise Value Multiple	―	9.27	9.23	8.00	25.99
Enterprise Value	―	811.43B	815.98B	853.66B	876.08B
EV to EBITDA	―	9.27	9.23	8.00	25.99
EV to Sales	―	0.69	0.68	0.73	0.76
EV to Free Cash Flow	―	37.36	39.42	29.83	-37.23
EV to Operating Cash Flow	―	11.15	10.88	9.46	13.31
Tangible Book Value Per Share	―	4.31K	4.58K	4.10K	3.40K
Shareholders’ Equity Per Share	―	4.18K	4.40K	4.06K	3.42K
Tax and Other Ratios
Effective Tax Rate	―	0.44	0.44	0.13	-0.18
Revenue Per Share	―	10.24K	10.33K	10.11K	9.98K
Net Income Per Share	―	39.33	101.69	197.09	-436.27
Tax Burden	―	0.36	0.48	0.73	1.22
Interest Burden	―	0.64	0.97	0.75	1.23
Research & Development to Revenue	―	<0.01	0.00	<0.01	<0.01
SG&A to Revenue	―	0.14	0.15	0.07	0.07
Stock-Based Compensation to Revenue	―	0.00	0.00	0.00	0.00
Income Quality	―	16.04	6.39	3.97	-1.59

Currency in JPY