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Ray Corporation (JP:4317)
:4317
Japanese Market
4317
Ray Corporation
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Ray Corporation (4317) Ratios

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Ray Corporation Ratios

JP:4317's free cash flow for Q4 2025 was ¥0.36. For the 2025 fiscal year, JP:4317's free cash flow was decreased by ¥ and operating cash flow was ¥0.12. See a summary of the company’s cash flow.
Ratios
TTM
Feb 26Feb 25Feb 24Feb 23
Liquidity Ratios
Current Ratio
 2.52 2.12 2.49 2.34 2.02
Quick Ratio
 2.30 1.78 2.29 2.24 1.95
Cash Ratio
 1.47 1.08 1.33 1.08 0.96
Solvency Ratio
 0.82 0.63 0.55 0.45 0.33
Operating Cash Flow Ratio
 0.00 0.82 0.78 0.40 0.22
Short-Term Operating Cash Flow Coverage
 0.00 5.85 2.81 1.34 0.76
Net Current Asset Value
¥ 2.96B¥ 2.90B¥ 3.03B¥ 3.30B¥ 3.07B
Leverage Ratios
Debt-to-Assets Ratio
 0.05 0.05 0.08 0.11 0.13
Debt-to-Equity Ratio
 0.07 0.07 0.11 0.16 0.21
Debt-to-Capital Ratio
 0.07 0.07 0.10 0.13 0.18
Long-Term Debt-to-Capital Ratio
 0.00 0.00 0.00 0.00 0.00
Financial Leverage Ratio
 1.31 1.40 1.34 1.43 1.59
Debt Service Coverage Ratio
 4.21 4.88 2.10 1.63 1.25
Interest Coverage Ratio
 246.96 254.00 161.04 214.98 198.09
Debt to Market Cap
 0.06 0.04 0.11 0.12 0.14
Interest Debt Per Share
 42.02 43.14 56.25 71.47 90.74
Net Debt to EBITDA
 -1.01 -0.96 -1.34 -1.08 -1.09
Profitability Margins
Gross Profit Margin
35.27%36.83%33.97%33.76%33.33%
EBIT Margin
13.20%14.27%9.99%10.90%9.82%
EBITDA Margin
18.23%19.32%14.98%14.98%13.58%
Operating Profit Margin
12.38%13.32%9.19%10.27%11.23%
Pretax Profit Margin
13.31%14.22%9.94%10.85%9.77%
Net Profit Margin
9.09%9.72%7.13%7.29%5.75%
Continuous Operations Profit Margin
9.09%9.72%7.13%7.29%5.75%
Net Income Per EBT
68.32%68.33%71.76%67.22%58.85%
EBT Per EBIT
107.50%106.74%108.16%105.61%86.94%
Return on Assets (ROA)
12.42%11.95%8.17%8.71%7.47%
Return on Equity (ROE)
16.89%16.77%10.97%12.49%11.84%
Return on Capital Employed (ROCE)
21.33%22.18%13.79%17.02%22.17%
Return on Invested Capital (ROIC)
13.79%14.33%9.02%10.12%11.07%
Return on Tangible Assets
12.43%11.97%8.19%8.72%7.49%
Earnings Yield
17.29%14.21%13.16%12.57%10.98%
Efficiency Ratios
Receivables Turnover
 8.66 7.22 5.46 3.94 4.18
Payables Turnover
 17.79 12.34 11.61 8.32 11.17
Inventory Turnover
 19.19 8.78 16.30 28.33 38.82
Fixed Asset Turnover
 3.43 3.38 3.33 4.18 4.97
Asset Turnover
 1.37 1.23 1.15 1.19 1.30
Working Capital Turnover Ratio
 4.35 4.20 3.11 3.27 4.05
Cash Conversion Cycle
 40.63 62.56 57.84 61.60 63.99
Days of Sales Outstanding
 42.13 50.56 66.89 92.61 87.25
Days of Inventory Outstanding
 19.02 41.59 22.39 12.88 9.40
Days of Payables Outstanding
 20.51 29.59 31.44 43.90 32.66
Operating Cycle
 61.15 92.15 89.28 105.50 96.65
Cash Flow Ratios
Operating Cash Flow Per Share
 0.00 177.09 122.33 73.28 50.34
Free Cash Flow Per Share
 0.00 72.21 61.25 26.90 37.91
CapEx Per Share
 0.00 104.87 61.07 46.38 12.42
Free Cash Flow to Operating Cash Flow
 0.00 0.41 0.50 0.37 0.75
Dividend Paid and CapEx Coverage Ratio
 0.00 1.48 1.60 1.19 2.25
Capital Expenditure Coverage Ratio
 0.00 1.69 2.00 1.58 4.05
Operating Cash Flow Coverage Ratio
 0.00 4.16 2.19 1.03 0.56
Operating Cash Flow to Sales Ratio
 0.00 0.17 0.16 0.09 0.06
Free Cash Flow Yield
0.00%10.41%14.90%5.90%8.33%
Valuation Ratios
Price-to-Earnings (P/E) Ratio
 5.78 7.04 7.60 7.96 9.11
Price-to-Sales (P/S) Ratio
 0.53 0.68 0.54 0.58 0.52
Price-to-Book (P/B) Ratio
 0.94 1.18 0.83 0.99 1.08
Price-to-Free Cash Flow (P/FCF) Ratio
 0.00 9.61 6.71 16.95 12.00
Price-to-Operating Cash Flow Ratio
 0.00 3.92 3.36 6.22 9.04
Price-to-Earnings Growth (PEG) Ratio
 0.19 0.09 -1.36 0.54 0.13
Price-to-Fair Value
 0.94 1.18 0.83 0.99 1.08
Enterprise Value Multiple
 1.88 2.58 2.28 2.79 2.76
Enterprise Value
 4.78B 6.68B 3.57B 4.70B 4.67B
EV to EBITDA
 1.88 2.58 2.28 2.79 2.76
EV to Sales
 0.34 0.50 0.34 0.42 0.38
EV to Free Cash Flow
 0.00 7.00 4.23 12.23 8.60
EV to Operating Cash Flow
 0.00 2.85 2.12 4.49 6.48
Tangible Book Value Per Share
 595.42 586.90 492.06 457.36 420.09
Shareholders’ Equity Per Share
 596.24 587.77 492.98 458.66 421.90
Tax and Other Ratios
Effective Tax Rate
 0.32 0.32 0.28 0.33 0.41
Revenue Per Share
 1.06K 1.01K 758.62 785.69 868.88
Net Income Per Share
 96.65 98.59 54.09 57.30 49.94
Tax Burden
 0.68 0.68 0.72 0.67 0.59
Interest Burden
 1.01 1.00 0.99 1.00 0.99
Research & Development to Revenue
 0.00 0.00 0.00 0.00 0.00
SG&A to Revenue
 0.23 0.24 0.25 0.00 0.00
Stock-Based Compensation to Revenue
 0.00 0.00 0.00 <0.01 0.00
Income Quality
 0.00 1.80 2.26 0.86 1.01
Currency in JPY