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Akatsuki, Inc. (3932) Ratios

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Akatsuki, Inc. Ratios

JP:3932's free cash flow for Q2 2026 was ¥0.61. For the 2026 fiscal year, JP:3932's free cash flow was decreased by ¥ and operating cash flow was ¥0.45. See a summary of the company’s cash flow.

Ratios	TTM	Mar 26	Mar 26	Mar 25	Mar 24
Liquidity Ratios
Current Ratio	―	5.59	8.20	7.69	5.56
Quick Ratio	―	5.59	8.20	7.57	5.52
Cash Ratio	―	4.21	5.64	6.05	4.62
Solvency Ratio	―	0.13	0.36	0.12	0.10
Operating Cash Flow Ratio	―	0.52	0.50	-0.02	0.69
Short-Term Operating Cash Flow Coverage	―	3.87	3.91	-0.08	1.58
Net Current Asset Value	¥ ―	¥ 28.08B	¥ 27.50B	¥ 27.55B	¥ 26.46B
Leverage Ratios
Debt-to-Assets Ratio	―	0.11	0.19	0.14	0.19
Debt-to-Equity Ratio	―	0.15	0.26	0.18	0.26
Debt-to-Capital Ratio	―	0.13	0.20	0.15	0.21
Long-Term Debt-to-Capital Ratio	―	0.11	0.19	0.13	0.15
Financial Leverage Ratio	―	1.32	1.37	1.29	1.37
Debt Service Coverage Ratio	―	1.06	6.79	1.44	0.48
Interest Coverage Ratio	―	105.84	111.12	59.49	89.08
Debt to Market Cap	―	0.14	0.30	0.22	0.34
Interest Debt Per Share	―	141.87	270.92	576.66	756.81
Net Debt to EBITDA	―	-6.18	-2.41	-9.82	-5.96
Profitability Margins
Gross Profit Margin	―	57.91%	54.26%	56.29%	58.97%
EBIT Margin	―	16.56%	28.79%	9.42%	15.78%
EBITDA Margin	―	17.07%	30.38%	10.14%	16.39%
Operating Profit Margin	―	16.56%	28.79%	11.17%	23.43%
Pretax Profit Margin	―	19.37%	32.12%	9.23%	15.52%
Net Profit Margin	―	6.96%	21.86%	5.37%	5.51%
Continuous Operations Profit Margin	―	6.96%	21.85%	5.37%	5.51%
Net Income Per EBT	―	35.93%	68.05%	58.23%	35.54%
EBT Per EBIT	―	116.98%	111.56%	82.63%	66.23%
Return on Assets (ROA)	―	3.01%	9.07%	2.47%	2.52%
Return on Equity (ROE)	―	3.97%	12.46%	3.20%	3.46%
Return on Capital Employed (ROCE)	―	8.29%	13.08%	5.71%	12.45%
Return on Invested Capital (ROIC)	―	2.91%	8.79%	3.25%	4.13%
Return on Tangible Assets	―	3.01%	9.66%	2.48%	2.53%
Earnings Yield	―	3.66%	14.46%	3.99%	4.45%
Efficiency Ratios
Receivables Turnover	―	4.21	3.85	4.77	6.18
Payables Turnover	―	13.05	10.20	8.82	16.03
Inventory Turnover	―	0.00	0.00	16.74	37.39
Fixed Asset Turnover	―	58.69	37.26	44.89	37.27
Asset Turnover	―	0.43	0.41	0.46	0.46
Working Capital Turnover Ratio	―	0.69	0.71	0.71	0.77
Cash Conversion Cycle	―	58.80	59.05	56.90	46.08
Days of Sales Outstanding	―	86.77	94.85	76.48	59.09
Days of Inventory Outstanding	―	0.00	0.00	21.81	9.76
Days of Payables Outstanding	―	27.98	35.80	41.38	22.78
Operating Cycle	―	86.77	94.85	98.29	68.85
Cash Flow Ratios
Operating Cash Flow Per Share	―	89.53	63.13	-6.78	372.14
Free Cash Flow Per Share	―	87.89	60.86	-26.23	368.01
CapEx Per Share	―	1.64	2.27	19.45	4.13
Free Cash Flow to Operating Cash Flow	―	0.98	0.96	3.87	0.99
Dividend Paid and CapEx Coverage Ratio	―	3.15	1.62	-0.07	4.41
Capital Expenditure Coverage Ratio	―	54.55	27.87	-0.35	90.13
Operating Cash Flow Coverage Ratio	―	0.63	0.23	-0.01	0.49
Operating Cash Flow to Sales Ratio	―	0.16	0.11	>-0.01	0.21
Free Cash Flow Yield	―	8.46%	6.73%	-1.01%	16.55%
Valuation Ratios
Price-to-Earnings (P/E) Ratio	―	27.29	6.92	25.04	22.48
Price-to-Sales (P/S) Ratio	―	1.90	1.51	1.35	1.24
Price-to-Book (P/B) Ratio	―	1.08	0.86	0.80	0.78
Price-to-Free Cash Flow (P/FCF) Ratio	―	11.81	14.85	-99.24	6.04
Price-to-Operating Cash Flow Ratio	―	11.60	14.32	-383.95	5.98
Price-to-Earnings Growth (PEG) Ratio	―	2.78	0.03	4.96	-0.30
Price-to-Fair Value	―	1.08	0.86	0.80	0.78
Enterprise Value Multiple	―	4.94	2.57	3.45	1.60
Enterprise Value	―	19.95B	20.19B	8.39B	6.39B
EV to EBITDA	―	4.94	2.57	3.45	1.60
EV to Sales	―	0.84	0.78	0.35	0.26
EV to Free Cash Flow	―	5.25	7.67	-25.81	1.28
EV to Operating Cash Flow	―	5.15	7.39	-99.86	1.27
Tangible Book Value Per Share	―	958.33	960.98	3.24K	2.86K
Shareholders’ Equity Per Share	―	957.91	1.05K	3.24K	2.86K
Tax and Other Ratios
Effective Tax Rate	―	0.64	0.32	0.42	0.64
Revenue Per Share	―	546.76	597.64	1.93K	1.79K
Net Income Per Share	―	38.05	130.64	103.95	98.95
Tax Burden	―	0.36	0.68	0.58	0.36
Interest Burden	―	1.17	1.12	0.98	0.98
Research & Development to Revenue	―	0.22	0.00	0.20	0.15
SG&A to Revenue	―	0.19	0.25	0.19	0.17
Stock-Based Compensation to Revenue	―	0.00	0.00	0.00	0.00
Income Quality	―	2.35	0.48	-0.07	3.76

Currency in JPY