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Visional, Inc. (JP:4194)
:4194
Japanese Market
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Visional, Inc. (4194) Ratios

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Visional, Inc. Ratios

JP:4194's free cash flow for Q3 2025 was ¥0.92. For the 2025 fiscal year, JP:4194's free cash flow was decreased by ¥ and operating cash flow was ¥0.34. See a summary of the company’s cash flow.
Ratios
TTM
Dec 25Dec 24Dec 23Dec 22
Liquidity Ratios
Current Ratio
3.22 3.00 2.99 2.63 3.26
Quick Ratio
3.22 3.00 2.99 2.62 3.26
Cash Ratio
2.82 2.66 2.52 2.24 2.83
Solvency Ratio
0.64 0.59 0.60 0.39 0.17
Operating Cash Flow Ratio
0.00 0.84 0.68 0.69 0.48
Short-Term Operating Cash Flow Coverage
0.00 2.04K 1.57K 46.87 21.57
Net Current Asset Value
¥ 55.44B¥ 41.72B¥ 30.16B¥ 19.76B¥ 16.99B
Leverage Ratios
Debt-to-Assets Ratio
<0.01 <0.01 <0.01 0.01 0.02
Debt-to-Equity Ratio
<0.01 <0.01 <0.01 0.02 0.04
Debt-to-Capital Ratio
<0.01 <0.01 <0.01 0.02 0.04
Long-Term Debt-to-Capital Ratio
<0.01 <0.01 <0.01 0.02 0.03
Financial Leverage Ratio
1.41 1.46 1.48 1.59 1.56
Debt Service Coverage Ratio
451.89 1.58K 1.43K 32.36 10.79
Interest Coverage Ratio
0.00 0.00 0.00 8.32K 2.37K
Debt to Market Cap
<0.01 <0.01 <0.01 <0.01 <0.01
Interest Debt Per Share
2.94 0.98 1.01 17.74 25.18
Net Debt to EBITDA
-2.99 -2.88 -2.85 -3.21 -8.17
Profitability Margins
Gross Profit Margin
90.94%91.36%89.67%86.80%86.07%
EBIT Margin
28.12%28.62%25.55%19.83%7.98%
EBITDA Margin
30.27%30.47%25.69%21.76%10.58%
Operating Profit Margin
26.75%26.97%23.50%18.93%8.25%
Pretax Profit Margin
28.32%28.62%25.55%19.92%7.98%
Net Profit Margin
19.90%19.64%17.64%13.31%4.95%
Continuous Operations Profit Margin
20.04%19.65%17.64%13.32%4.95%
Net Income Per EBT
70.27%68.63%69.05%66.84%62.01%
EBT Per EBIT
105.86%106.12%108.71%105.23%96.71%
Return on Assets (ROA)
16.72%17.02%17.15%12.79%4.05%
Return on Equity (ROE)
25.97%24.82%25.37%20.34%6.30%
Return on Capital Employed (ROCE)
30.81%32.76%31.83%26.18%9.10%
Return on Invested Capital (ROIC)
21.79%22.49%28.87%22.27%5.60%
Return on Tangible Assets
17.71%17.93%18.59%14.34%4.35%
Earnings Yield
3.65%3.51%3.29%2.15%0.78%
Efficiency Ratios
Receivables Turnover
11.21 11.61 11.06 10.22 8.91
Payables Turnover
0.00 0.00 0.00 0.00 1.20
Inventory Turnover
0.00 0.00 90.86 101.79 111.08
Fixed Asset Turnover
37.55 35.18 32.77 27.80 19.35
Asset Turnover
0.84 0.87 0.97 0.96 0.82
Working Capital Turnover Ratio
1.44 1.73 2.03 2.03 2.10
Cash Conversion Cycle
32.56 31.44 37.01 39.29 -260.68
Days of Sales Outstanding
32.56 31.44 33.00 35.70 40.98
Days of Inventory Outstanding
0.00 0.00 4.02 3.59 3.29
Days of Payables Outstanding
0.00 0.00 0.00 0.00 304.94
Operating Cycle
32.56 31.44 37.01 39.29 44.27
Cash Flow Ratios
Operating Cash Flow Per Share
0.00 391.45 285.09 263.91 131.72
Free Cash Flow Per Share
0.00 371.63 269.99 254.98 128.17
CapEx Per Share
0.00 19.82 15.10 8.93 3.54
Free Cash Flow to Operating Cash Flow
0.00 0.95 0.95 0.97 0.97
Dividend Paid and CapEx Coverage Ratio
0.00 19.75 18.88 29.56 37.20
Capital Expenditure Coverage Ratio
0.00 19.75 18.88 29.56 37.20
Operating Cash Flow Coverage Ratio
0.00 399.33 282.67 14.90 5.24
Operating Cash Flow to Sales Ratio
0.00 0.28 0.20 0.22 0.15
Free Cash Flow Yield
0.00%4.72%3.46%3.42%2.31%
Valuation Ratios
Price-to-Earnings (P/E) Ratio
27.37 28.47 30.42 46.41 127.81
Price-to-Sales (P/S) Ratio
5.34 5.59 5.37 6.18 6.32
Price-to-Book (P/B) Ratio
6.47 7.07 7.72 9.44 8.05
Price-to-Free Cash Flow (P/FCF) Ratio
0.00 21.20 28.93 29.26 43.22
Price-to-Operating Cash Flow Ratio
0.00 20.13 27.39 28.27 42.06
Price-to-Earnings Growth (PEG) Ratio
2.81 0.99 0.51 0.17 -1.91
Price-to-Fair Value
6.47 7.07 7.72 9.44 8.05
Enterprise Value Multiple
14.66 15.47 18.05 25.19 51.59
Enterprise Value
355.55B 311.72B 260.86B 240.88B 156.68B
EV to EBITDA
14.66 15.47 18.05 25.19 51.59
EV to Sales
4.44 4.71 4.64 5.48 5.46
EV to Free Cash Flow
0.00 17.87 24.99 25.95 37.31
EV to Operating Cash Flow
0.00 16.97 23.66 25.07 36.31
Tangible Book Value Per Share
1.54K 1.03K 896.66 654.09 612.88
Shareholders’ Equity Per Share
1.66K 1.12K 1.01K 790.44 687.88
Tax and Other Ratios
Effective Tax Rate
0.29 0.31 0.31 0.33 0.38
Revenue Per Share
1.98K 1.41K 1.46K 1.21K 876.01
Net Income Per Share
393.43 276.82 256.75 160.74 43.35
Tax Burden
0.70 0.69 0.69 0.67 0.62
Interest Burden
1.01 1.00 1.00 1.00 1.00
Research & Development to Revenue
0.00 <0.01 <0.01 <0.01 <0.01
SG&A to Revenue
0.00 0.32 0.32 0.34 0.44
Stock-Based Compensation to Revenue
>-0.01 <0.01 <0.01 <0.01 0.00
Income Quality
0.00 0.97 0.77 1.10 1.88
Currency in JPY
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