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KAYAC, Inc. (3904) Ratios
KAYAC, Inc. Ratios
JP:3904's free cash flow for Q2 2026 was $0.00. For the 2026 fiscal year, JP:3904's free cash flow was increased by $0.00 and operating cash flow was $0.00. See a summary of the company’s cash flow.
| Ratios | Dec 25 | Dec 24 | Dec 23 | Dec 22 | Dec 21 |
|---|---|---|---|---|---|
| Liquidity Ratios | |||||
| Current Ratio | 1.86 | 1.88 | 1.91 | 1.78 | 1.84 |
| Quick Ratio | 1.84 | 1.84 | 1.89 | 1.76 | 1.74 |
| Cash Ratio | 0.98 | 1.00 | 1.13 | 0.96 | 0.87 |
| Solvency Ratio | 0.14 | 0.07 | 0.15 | 0.18 | 0.25 |
| Operating Cash Flow Ratio | 0.19 | -0.05 | 0.25 | 0.41 | 0.17 |
| Short-Term Operating Cash Flow Coverage | 0.73 | -0.17 | 1.39 | 1.73 | 0.53 |
| Net Current Asset Value | $ 2.73B | $ 2.10B | $ 2.66B | $ 1.98B | $ 967.62M |
| Leverage Ratios | |||||
| Debt-to-Assets Ratio | 0.24 | 0.25 | 0.18 | 0.21 | 0.29 |
| Debt-to-Equity Ratio | 0.56 | 0.59 | 0.39 | 0.48 | 0.69 |
| Debt-to-Capital Ratio | 0.36 | 0.37 | 0.28 | 0.32 | 0.41 |
| Long-Term Debt-to-Capital Ratio | 0.24 | 0.26 | 0.19 | 0.21 | 0.29 |
| Financial Leverage Ratio | 2.34 | 2.32 | 2.14 | 2.26 | 2.37 |
| Debt Service Coverage Ratio | 0.70 | 0.39 | 1.14 | 1.07 | 1.24 |
| Interest Coverage Ratio | 39.79 | 25.57 | 138.83 | 156.81 | 139.05 |
| Debt to Market Cap | 0.40 | 0.45 | 0.19 | 0.17 | 0.22 |
| Interest Debt Per Share | 203.01 | 203.75 | 133.07 | 150.75 | 151.42 |
| Net Debt to EBITDA | -1.42 | -2.14 | -2.21 | -1.18 | -0.10 |
| Profitability Margins | |||||
| Gross Profit Margin | 54.32% | 53.96% | 52.82% | 47.97% | 47.21% |
| EBIT Margin | 5.33% | 2.14% | 5.44% | 7.66% | 10.87% |
| EBITDA Margin | 7.06% | 4.23% | 7.45% | 9.18% | 12.63% |
| Operating Profit Margin | 5.33% | 2.14% | 5.85% | 7.34% | 9.10% |
| Pretax Profit Margin | 5.50% | 2.17% | 5.39% | 7.65% | 10.82% |
| Net Profit Margin | 3.40% | 0.89% | 2.93% | 4.73% | 6.60% |
| Continuous Operations Profit Margin | 3.50% | 0.97% | 3.24% | 5.08% | 7.29% |
| Net Income Per EBT | 61.91% | 41.07% | 54.26% | 61.80% | 60.98% |
| EBT Per EBIT | 103.13% | 101.38% | 92.19% | 104.14% | 118.86% |
| Return on Assets (ROA) | 5.04% | 1.16% | 4.38% | 7.10% | 10.57% |
| Return on Equity (ROE) | 11.80% | 2.68% | 9.37% | 16.02% | 25.04% |
| Return on Capital Employed (ROCE) | 13.09% | 4.42% | 14.05% | 18.10% | 22.85% |
| Return on Invested Capital (ROIC) | 7.10% | 1.70% | 7.60% | 10.50% | 13.03% |
| Return on Tangible Assets | 5.37% | 1.28% | 4.74% | 7.95% | 11.43% |
| Earnings Yield | 8.49% | 2.04% | 4.65% | 5.79% | 8.12% |
| Efficiency Ratios | |||||
| Receivables Turnover | 5.39 | 5.12 | 6.20 | 5.44 | 5.49 |
| Payables Turnover | 12.75 | 11.38 | 14.41 | 14.24 | 12.30 |
| Inventory Turnover | 70.77 | 49.22 | 127.33 | 84.24 | 23.36 |
| Fixed Asset Turnover | 10.00 | 10.54 | 10.72 | 10.23 | 8.26 |
| Asset Turnover | 1.48 | 1.30 | 1.50 | 1.50 | 1.60 |
| Working Capital Turnover Ratio | 4.57 | 4.09 | 4.76 | 5.77 | 6.12 |
| Cash Conversion Cycle | 44.30 | 46.61 | 36.46 | 45.76 | 52.43 |
| Days of Sales Outstanding | 67.77 | 71.28 | 58.92 | 67.06 | 66.49 |
| Days of Inventory Outstanding | 5.16 | 7.42 | 2.87 | 4.33 | 15.63 |
| Days of Payables Outstanding | 28.63 | 32.08 | 25.32 | 25.63 | 29.68 |
| Operating Cycle | 72.93 | 78.69 | 61.78 | 71.40 | 82.12 |
| Cash Flow Ratios | |||||
| Operating Cash Flow Per Share | 64.61 | -13.64 | 70.24 | 113.53 | 32.19 |
| Free Cash Flow Per Share | 31.89 | -23.83 | 60.92 | 91.42 | 23.15 |
| Dividend Paid and CapEx Coverage Ratio | 1.76 | -0.96 | 5.32 | 4.38 | 2.50 |
| Capital Expenditure Coverage Ratio | 1.97 | -1.34 | 7.53 | 5.13 | 3.56 |
| Operating Cash Flow Coverage Ratio | 0.32 | -0.07 | 0.53 | 0.76 | 0.21 |
| Operating Cash Flow to Sales Ratio | 0.05 | -0.01 | 0.06 | 0.11 | 0.04 |
| Free Cash Flow Yield | 6.35% | -5.25% | 8.87% | 10.57% | 3.45% |
| Valuation Ratios | |||||
| Price-to-Earnings (P/E) Ratio | 11.78 | 49.08 | 21.49 | 17.26 | 12.31 |
| Price-to-Sales (P/S) Ratio | 0.40 | 0.44 | 0.63 | 0.82 | 0.81 |
| Price-to-Book (P/B) Ratio | 1.39 | 1.32 | 2.01 | 2.77 | 3.08 |
| Price-to-Free Cash Flow (P/FCF) Ratio | 15.74 | -19.05 | 11.28 | 9.46 | 28.99 |
| Price-to-Operating Cash Flow Ratio | 7.77 | -33.29 | 9.78 | 7.62 | 20.84 |
| Price-to-Earnings Growth (PEG) Ratio | 0.03 | -0.69 | -0.59 | -2.15 | 0.19 |
| Enterprise Value Multiple | 4.25 | 8.21 | 6.22 | 7.70 | 6.33 |
| Enterprise Value | 6.03B | 5.80B | 8.10B | 11.67B | 10.04B |
| EV to EBITDA | 4.25 | 8.21 | 6.22 | 7.70 | 6.33 |
| EV to Sales | 0.30 | 0.35 | 0.46 | 0.71 | 0.80 |
| EV to Free Cash Flow | 11.79 | -15.11 | 8.32 | 8.20 | 28.52 |
| EV to Operating Cash Flow | 5.82 | -26.41 | 7.21 | 6.60 | 20.51 |
| Tangible Book Value Per Share | 341.47 | 296.19 | 314.41 | 268.02 | 197.08 |
| Shareholders’ Equity Per Share | 361.42 | 345.11 | 341.25 | 312.82 | 217.62 |
| Tax and Other Ratios | |||||
| Effective Tax Rate | 0.36 | 0.55 | 0.40 | 0.33 | 0.33 |
| Revenue Per Share | 1252.68 | 1038.44 | 1092.46 | 1060.43 | 826.18 |
| Net Income Per Share | 42.63 | 9.25 | 31.97 | 50.11 | 54.49 |
| Tax Burden | 0.62 | 0.41 | 0.54 | 0.62 | 0.61 |
| Interest Burden | 1.03 | 1.01 | 0.99 | 1.00 | 1.00 |
| Research & Development to Revenue | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| SG&A to Revenue | 0.49 | 0.52 | 0.14 | 0.13 | 0.15 |
| Stock-Based Compensation to Revenue | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Income Quality | 1.52 | -1.47 | 1.19 | 1.40 | 0.36 |
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