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Link-U Group Inc. (JP:4446)
:4446
Japanese Market
4446
Link-U Group Inc.
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Link-U Group Inc. (4446) Ratios

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Link-U Group Inc. Ratios

JP:4446's free cash flow for Q3 2026 was ¥0.53. For the 2026 fiscal year, JP:4446's free cash flow was decreased by ¥ and operating cash flow was ¥0.14. See a summary of the company’s cash flow.
Ratios
TTM
Jul 26Jul 25Jul 24Jul 23
Liquidity Ratios
Current Ratio
 1.68 1.68 1.60 3.09 2.62
Quick Ratio
 1.68 1.68 1.60 3.09 2.62
Cash Ratio
 0.68 0.68 0.81 1.72 1.53
Solvency Ratio
 -0.10 -0.10 0.12 0.19 0.18
Operating Cash Flow Ratio
 0.00 0.49 0.11 0.10 0.35
Short-Term Operating Cash Flow Coverage
 0.00 1.44 0.27 2.62 9.12
Net Current Asset Value
¥ -240.05M¥ -240.05M¥ -1.82M¥ 1.56B¥ 1.21B
Leverage Ratios
Debt-to-Assets Ratio
 0.31 0.31 0.34 0.17 0.17
Debt-to-Equity Ratio
 0.65 0.65 0.76 0.32 0.30
Debt-to-Capital Ratio
 0.39 0.39 0.43 0.24 0.23
Long-Term Debt-to-Capital Ratio
 0.30 0.30 0.24 0.23 0.22
Financial Leverage Ratio
 2.13 2.13 2.28 1.87 1.81
Debt Service Coverage Ratio
 1.08 1.08 0.49 8.55 6.68
Interest Coverage Ratio
 14.80 14.80 15.06 74.24 106.91
Debt to Market Cap
 0.13 0.12 0.35 0.10 0.05
Interest Debt Per Share
 107.02 107.02 140.68 56.80 48.70
Net Debt to EBITDA
 0.80 0.80 0.64 -2.15 -2.42
Profitability Margins
Gross Profit Margin
50.97%50.97%47.77%57.59%55.50%
EBIT Margin
7.85%7.85%5.12%10.55%10.53%
EBITDA Margin
14.08%14.08%10.45%13.93%14.12%
Operating Profit Margin
7.85%7.85%5.12%9.66%13.87%
Pretax Profit Margin
-7.93%-7.93%6.39%10.42%10.40%
Net Profit Margin
-11.56%-11.56%3.06%6.27%6.53%
Continuous Operations Profit Margin
-10.84%-10.84%4.65%7.89%6.55%
Net Income Per EBT
145.72%145.72%47.90%60.19%62.74%
EBT Per EBIT
-101.02%-101.02%124.84%107.93%75.01%
Return on Assets (ROA)
-11.40%-11.40%2.51%4.95%4.98%
Return on Equity (ROE)
-21.94%-24.23%5.72%9.24%9.00%
Return on Capital Employed (ROCE)
10.86%10.86%6.43%10.01%14.69%
Return on Invested Capital (ROIC)
9.56%9.56%3.73%7.48%9.11%
Return on Tangible Assets
-13.08%-13.08%3.27%5.77%5.35%
Earnings Yield
-4.92%-4.76%3.09%2.84%1.53%
Efficiency Ratios
Receivables Turnover
 4.23 4.23 4.28 3.45 2.92
Payables Turnover
 3.11 3.11 9.02 0.00 0.00
Inventory Turnover
 0.00 0.00 0.00 310.60K 2.24K
Fixed Asset Turnover
 10.15 10.15 9.07 13.28 12.83
Asset Turnover
 0.99 0.99 0.82 0.79 0.76
Working Capital Turnover Ratio
 4.99 4.45 2.86 1.76 2.15
Cash Conversion Cycle
 -31.14 -31.14 44.74 105.66 124.99
Days of Sales Outstanding
 86.22 86.22 85.19 105.66 124.83
Days of Inventory Outstanding
 0.00 0.00 0.00 <0.01 0.16
Days of Payables Outstanding
 117.36 117.36 40.44 0.00 0.00
Operating Cycle
 86.22 86.22 85.19 105.66 124.99
Cash Flow Ratios
Operating Cash Flow Per Share
 0.00 47.77 15.70 8.13 28.39
Free Cash Flow Per Share
 0.00 25.45 10.60 2.65 25.74
CapEx Per Share
 0.00 22.32 5.11 5.48 2.65
Free Cash Flow to Operating Cash Flow
 0.00 0.53 0.67 0.33 0.91
Dividend Paid and CapEx Coverage Ratio
 0.00 2.14 3.08 1.48 10.71
Capital Expenditure Coverage Ratio
 0.00 2.14 3.08 1.48 10.71
Operating Cash Flow Coverage Ratio
 0.00 0.45 0.11 0.14 0.59
Operating Cash Flow to Sales Ratio
 0.00 0.14 0.05 0.03 0.13
Free Cash Flow Yield
0.00%3.09%3.14%0.46%2.73%
Valuation Ratios
Price-to-Earnings (P/E) Ratio
 -20.31 -21.03 32.38 35.18 65.23
Price-to-Sales (P/S) Ratio
 2.35 2.43 0.99 2.21 4.26
Price-to-Book (P/B) Ratio
 4.92 5.09 1.85 3.25 5.87
Price-to-Free Cash Flow (P/FCF) Ratio
 0.00 32.33 31.89 215.09 36.60
Price-to-Operating Cash Flow Ratio
 0.00 17.23 21.52 70.09 33.19
Price-to-Earnings Growth (PEG) Ratio
 0.04 0.04 -5.44 2.87 0.13
Price-to-Fair Value
 4.92 5.09 1.85 3.25 5.87
Enterprise Value Multiple
 17.47 18.05 10.12 13.69 27.72
Enterprise Value
 11.81B 12.20B 5.11B 6.98B 12.25B
EV to EBITDA
 17.47 18.05 10.12 13.69 27.72
EV to Sales
 2.46 2.54 1.06 1.91 3.91
EV to Free Cash Flow
 0.00 33.82 34.04 185.83 33.66
EV to Operating Cash Flow
 0.00 18.02 22.97 60.56 30.52
Tangible Book Value Per Share
 117.51 117.51 89.39 149.45 143.79
Shareholders’ Equity Per Share
 161.53 161.53 182.69 175.32 160.48
Tax and Other Ratios
Effective Tax Rate
 -0.37 -0.37 0.27 0.24 0.37
Revenue Per Share
 338.68 338.68 341.17 258.26 221.30
Net Income Per Share
 -39.14 -39.14 10.44 16.20 14.44
Tax Burden
 1.46 1.46 0.48 0.60 0.63
Interest Burden
 -1.01 -1.01 1.25 0.99 0.99
Research & Development to Revenue
 0.00 0.00 0.00 0.00 0.00
SG&A to Revenue
 0.43 0.43 0.43 0.29 0.02
Stock-Based Compensation to Revenue
 0.00 0.00 0.00 0.00 0.00
Income Quality
 0.00 -1.22 1.50 0.50 1.23
Currency in JPY