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CHANGE Holdings,Inc. (3962) Ratios

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CHANGE Holdings,Inc. Ratios

JP:3962's free cash flow for Q1 2026 was ¥0.46. For the 2026 fiscal year, JP:3962's free cash flow was decreased by ¥ and operating cash flow was ¥0.04. See a summary of the company’s cash flow.

Ratios	TTM	Mar 25	Mar 24	Mar 23	Mar 23
Liquidity Ratios
Current Ratio	2.00	2.00	2.13	3.80	―
Quick Ratio	1.97	1.97	2.11	3.75	―
Cash Ratio	1.15	1.06	1.29	2.38	―
Solvency Ratio	0.20	0.19	0.18	0.35	―
Operating Cash Flow Ratio	0.40	0.29	0.33	-0.12	―
Short-Term Operating Cash Flow Coverage	1.25	1.21	1.34	-0.76	―
Net Current Asset Value	¥ -3.19B	¥ -1.48B	¥ -5.29B	¥ 23.09B	¥ ―
Leverage Ratios
Debt-to-Assets Ratio	0.28	0.28	0.33	0.06	―
Debt-to-Equity Ratio	0.61	0.62	0.84	0.09	―
Debt-to-Capital Ratio	0.38	0.38	0.46	0.09	―
Long-Term Debt-to-Capital Ratio	0.31	0.32	0.39	0.05	―
Financial Leverage Ratio	2.19	2.26	2.54	1.45	―
Debt Service Coverage Ratio	1.36	1.50	1.67	3.14	―
Interest Coverage Ratio	19.00	19.70	38.61	74.42	―
Debt to Market Cap	0.39	0.43	0.37	0.02	―
Interest Debt Per Share	404.62	426.57	496.55	48.25	―
Net Debt to EBITDA	0.23	0.21	0.29	-2.92	―
Profitability Margins
Gross Profit Margin	54.55%	54.58%	53.48%	62.55%	―
EBIT Margin	20.34%	20.92%	27.22%	28.62%	―
EBITDA Margin	25.45%	25.93%	32.36%	33.47%	―
Operating Profit Margin	20.34%	20.92%	27.22%	28.62%	―
Pretax Profit Margin	19.58%	20.86%	27.48%	28.24%	―
Net Profit Margin	12.21%	13.13%	16.24%	19.26%	―
Continuous Operations Profit Margin	12.73%	13.59%	17.27%	0.00%	―
Net Income Per EBT	62.36%	62.96%	59.11%	68.21%	―
EBT Per EBIT	96.23%	99.73%	100.94%	98.66%	―
Return on Assets (ROA)	6.62%	6.57%	7.19%	7.28%	―
Return on Equity (ROE)	14.49%	14.84%	18.26%	10.57%	―
Return on Capital Employed (ROCE)	14.04%	13.66%	15.52%	13.24%	―
Return on Invested Capital (ROIC)	8.40%	8.21%	9.01%	8.85%	―
Return on Tangible Assets	10.77%	10.27%	11.21%	9.25%	―
Earnings Yield	9.40%	10.72%	8.59%	2.27%	―
Efficiency Ratios
Receivables Turnover	3.32	2.47	2.61	1.94	―
Payables Turnover	2.35	1.92	1.78	1.36	―
Inventory Turnover	37.57	46.05	49.38	15.62	―
Fixed Asset Turnover	20.63	19.82	16.57	7.86	―
Asset Turnover	0.54	0.50	0.44	0.38	―
Working Capital Turnover Ratio	2.34	2.07	1.51	0.74	―
Cash Conversion Cycle	-35.62	-34.52	-58.21	-56.56	―
Days of Sales Outstanding	109.85	147.60	139.75	188.34	―
Days of Inventory Outstanding	9.72	7.93	7.39	23.37	―
Days of Payables Outstanding	155.19	190.05	205.34	268.27	―
Operating Cycle	119.57	155.53	147.14	211.71	―
Cash Flow Ratios
Operating Cash Flow Per Share	121.53	104.24	111.82	-15.80	―
Free Cash Flow Per Share	116.06	98.82	109.20	-59.86	―
CapEx Per Share	5.48	5.42	2.63	44.06	―
Free Cash Flow to Operating Cash Flow	0.95	0.95	0.98	3.79	―
Dividend Paid and CapEx Coverage Ratio	4.22	3.96	5.10	-0.33	―
Capital Expenditure Coverage Ratio	22.19	19.24	42.59	-0.36	―
Operating Cash Flow Coverage Ratio	0.31	0.25	0.23	-0.33	―
Operating Cash Flow to Sales Ratio	0.16	0.14	0.17	-0.06	―
Free Cash Flow Yield	11.56%	10.63%	8.72%	-2.55%	―
Valuation Ratios
Price-to-Earnings (P/E) Ratio	10.66	9.33	11.65	43.99	―
Price-to-Sales (P/S) Ratio	1.30	1.22	1.89	8.47	―
Price-to-Book (P/B) Ratio	1.55	1.38	2.13	4.65	―
Price-to-Free Cash Flow (P/FCF) Ratio	8.67	9.41	11.47	-39.18	―
Price-to-Operating Cash Flow Ratio	8.28	8.92	11.20	-148.41	―
Price-to-Earnings Growth (PEG) Ratio	335.23	-1.29	0.14	-4.73	―
Price-to-Fair Value	1.55	1.38	2.13	4.65	―
Enterprise Value Multiple	5.34	4.94	6.13	22.39	―
Enterprise Value	72.99B	67.65B	92.02B	150.07B	―
EV to EBITDA	5.33	4.94	6.13	22.39	―
EV to Sales	1.36	1.28	1.98	7.50	―
EV to Free Cash Flow	9.04	9.84	12.03	-34.66	―
EV to Operating Cash Flow	8.63	9.33	11.74	-131.30	―
Tangible Book Value Per Share	219.41	240.26	172.43	388.05	―
Shareholders’ Equity Per Share	650.01	671.98	588.72	504.27	―
Tax and Other Ratios
Effective Tax Rate	0.35	0.35	0.37	0.31	―
Revenue Per Share	773.31	759.24	661.97	276.78	―
Net Income Per Share	94.40	99.71	107.50	53.31	―
Tax Burden	0.62	0.63	0.59	0.68	―
Interest Burden	0.96	1.00	1.01	0.99	―
Research & Development to Revenue	0.00	0.00	0.00	0.00	―
SG&A to Revenue	0.34	0.34	0.26	0.36	―
Stock-Based Compensation to Revenue	0.00	0.00	0.00	0.00	―
Income Quality	1.29	1.05	1.04	-0.20	―

Currency in JPY