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Showcase, Inc. (Japan) (3909) Ratios

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Showcase, Inc. (Japan) Ratios

JP:3909's free cash flow for Q1 2026 was ¥0.38. For the 2026 fiscal year, JP:3909's free cash flow was decreased by ¥ and operating cash flow was ¥0.54. See a summary of the company’s cash flow.

Ratios	TTM	Dec 25	Dec 24	Dec 23	Dec 22
Liquidity Ratios
Current Ratio	―	2.83	2.13	1.83	2.96
Quick Ratio	―	2.83	1.53	1.44	2.50
Cash Ratio	―	1.13	0.88	0.97	1.62
Solvency Ratio	―	1.10	-0.22	0.04	-0.20
Operating Cash Flow Ratio	―	-0.06	-0.49	-0.14	-0.80
Short-Term Operating Cash Flow Coverage	―	-0.08	-0.60	-0.17	-1.38
Net Current Asset Value	¥ ―	¥ 1.27B	¥ 803.10M	¥ 496.38M	¥ 1.27B
Leverage Ratios
Debt-to-Assets Ratio	―	0.24	0.54	0.46	0.30
Debt-to-Equity Ratio	―	0.36	2.35	1.82	0.75
Debt-to-Capital Ratio	―	0.26	0.70	0.64	0.43
Long-Term Debt-to-Capital Ratio	―	0.04	0.48	0.39	0.28
Financial Leverage Ratio	―	1.47	4.38	3.93	2.50
Debt Service Coverage Ratio	―	1.62	-0.45	0.04	-0.82
Interest Coverage Ratio	―	6.14	-8.45	-21.68	-57.10
Debt to Market Cap	―	0.25	0.88	0.65	0.45
Interest Debt Per Share	―	72.39	267.25	199.88	141.71
Net Debt to EBITDA	―	-0.24	-1.27	12.63	0.91
Profitability Margins
Gross Profit Margin	―	44.79%	24.26%	28.24%	36.61%
EBIT Margin	―	29.72%	-12.13%	-3.04%	-14.15%
EBITDA Margin	―	32.22%	-8.10%	0.43%	-10.27%
Operating Profit Margin	―	3.14%	-2.63%	-4.88%	-11.46%
Pretax Profit Margin	―	29.20%	-12.45%	-3.26%	-14.35%
Net Profit Margin	―	27.93%	-11.96%	-2.08%	-11.36%
Continuous Operations Profit Margin	―	27.79%	-12.77%	-2.93%	-14.60%
Net Income Per EBT	―	95.65%	96.08%	63.66%	79.19%
EBT Per EBIT	―	929.27%	472.98%	66.80%	125.27%
Return on Assets (ROA)	―	32.42%	-21.31%	-3.41%	-13.15%
Return on Equity (ROE)	―	47.70%	-93.32%	-13.39%	-32.92%
Return on Capital Employed (ROCE)	―	5.16%	-7.85%	-13.04%	-17.73%
Return on Invested Capital (ROIC)	―	3.76%	-5.07%	-7.85%	-14.83%
Return on Tangible Assets	―	32.72%	-22.77%	-4.35%	-15.99%
Earnings Yield	―	34.13%	-34.95%	-4.78%	-19.69%
Efficiency Ratios
Receivables Turnover	―	2.56	8.79	12.27	7.37
Payables Turnover	―	98.49	138.54	121.62	19.14
Inventory Turnover	―	0.00	5.57	7.71	6.32
Fixed Asset Turnover	―	35.30	54.69	88.24	22.64
Asset Turnover	―	1.16	1.78	1.64	1.16
Working Capital Turnover Ratio	―	1.98	4.60	3.67	2.44
Cash Conversion Cycle	―	138.98	104.47	74.05	88.19
Days of Sales Outstanding	―	142.68	41.52	29.74	49.50
Days of Inventory Outstanding	―	0.00	65.58	47.31	57.76
Days of Payables Outstanding	―	3.71	2.63	3.00	19.07
Operating Cycle	―	142.68	107.10	77.05	107.27
Cash Flow Ratios
Operating Cash Flow Per Share	―	-4.89	-96.53	-22.54	-94.13
Free Cash Flow Per Share	―	-14.61	-97.90	-50.59	-110.59
CapEx Per Share	―	9.72	1.36	28.05	16.47
Free Cash Flow to Operating Cash Flow	―	2.99	1.01	2.24	1.17
Dividend Paid and CapEx Coverage Ratio	―	-0.50	-70.82	-0.80	-4.10
Capital Expenditure Coverage Ratio	―	-0.50	-70.82	-0.80	-5.72
Operating Cash Flow Coverage Ratio	―	-0.07	-0.36	-0.11	-0.67
Operating Cash Flow to Sales Ratio	―	-0.01	-0.11	-0.03	-0.17
Free Cash Flow Yield	―	-5.27%	-32.63%	-16.53%	-35.45%
Valuation Ratios
Price-to-Earnings (P/E) Ratio	―	2.93	-2.86	-20.94	-5.08
Price-to-Sales (P/S) Ratio	―	0.82	0.34	0.43	0.58
Price-to-Book (P/B) Ratio	―	1.40	2.67	2.80	1.67
Price-to-Free Cash Flow (P/FCF) Ratio	―	-18.96	-3.06	-6.05	-2.82
Price-to-Operating Cash Flow Ratio	―	-56.68	-3.11	-13.58	-3.31
Price-to-Earnings Growth (PEG) Ratio	―	-0.02	>-0.01	0.27	<0.01
Price-to-Fair Value	―	1.40	2.67	2.80	1.67
Enterprise Value Multiple	―	2.30	-5.50	112.64	-4.71
Enterprise Value	―	2.15B	2.76B	2.78B	2.24B
EV to EBITDA	―	2.30	-5.50	112.64	-4.71
EV to Sales	―	0.74	0.45	0.49	0.48
EV to Free Cash Flow	―	-17.18	-3.99	-6.81	-2.37
EV to Operating Cash Flow	―	-51.36	-4.04	-15.29	-2.78
Tangible Book Value Per Share	―	195.48	151.17	94.41	182.69
Shareholders’ Equity Per Share	―	198.16	112.36	109.17	186.59
Tax and Other Ratios
Effective Tax Rate	―	0.05	-0.03	0.10	-0.02
Revenue Per Share	―	338.40	876.89	703.96	540.58
Net Income Per Share	―	94.53	-104.86	-14.61	-61.43
Tax Burden	―	0.96	0.96	0.64	0.79
Interest Burden	―	0.98	1.03	1.07	1.01
Research & Development to Revenue	―	0.00	<0.01	<0.01	<0.01
SG&A to Revenue	―	0.42	0.27	0.00	0.40
Stock-Based Compensation to Revenue	―	0.00	0.00	0.00	0.00
Income Quality	―	-0.06	0.92	0.98	1.21

Currency in JPY