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PA Co., Ltd. (JP:4766)
:4766
Japanese Market

PA Co., Ltd. (4766) Ratios

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PA Co., Ltd. Ratios

JP:4766's free cash flow for Q4 2024 was ¥0.41. For the 2024 fiscal year, JP:4766'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
Dec 24Dec 23Dec 22Dec 21
Liquidity Ratios
Current Ratio
1.55 1.56 1.59 1.58 1.58
Quick Ratio
1.55 1.55 1.59 1.58 1.58
Cash Ratio
1.17 1.23 1.21 1.17 1.36
Solvency Ratio
0.11 0.07 0.08 -0.22 -0.05
Operating Cash Flow Ratio
0.03 0.16 0.09 -0.13 -0.10
Short-Term Operating Cash Flow Coverage
0.04 0.22 0.12 -0.17 -0.13
Net Current Asset Value
¥ 222.97M¥ 157.28M¥ 100.09M¥ 106.03M¥ 88.34M
Leverage Ratios
Debt-to-Assets Ratio
0.45 0.48 0.53 0.54 0.46
Debt-to-Equity Ratio
1.28 1.65 2.01 2.15 1.27
Debt-to-Capital Ratio
0.56 0.62 0.67 0.68 0.56
Long-Term Debt-to-Capital Ratio
0.16 0.27 0.36 0.39 0.29
Financial Leverage Ratio
2.88 3.43 3.80 3.99 2.75
Debt Service Coverage Ratio
0.19 0.14 0.16 -0.43 -0.09
Interest Coverage Ratio
12.41 13.64 9.11 -13.87 -57.98
Debt to Market Cap
0.21 0.19 0.40 0.41 0.45
Interest Debt Per Share
55.89 60.90 66.03 70.62 74.73
Net Debt to EBITDA
-2.42 -2.60 -1.09 0.47 12.68
Profitability Margins
Gross Profit Margin
41.15%43.88%44.66%43.28%39.85%
EBIT Margin
3.91%3.75%4.67%-16.29%-4.35%
EBITDA Margin
5.04%4.91%6.44%-13.15%-1.06%
Operating Profit Margin
3.58%3.34%2.49%-3.82%-12.81%
Pretax Profit Margin
3.63%3.51%4.40%-16.56%-4.57%
Net Profit Margin
3.91%2.52%2.96%-17.73%-6.48%
Continuous Operations Profit Margin
3.76%2.53%2.97%-17.89%-6.46%
Net Income Per EBT
107.85%71.78%67.20%107.07%141.76%
EBT Per EBIT
101.36%105.10%176.74%434.07%35.69%
Return on Assets (ROA)
5.49%3.32%3.70%-20.04%-5.99%
Return on Equity (ROE)
15.79%11.37%14.05%-79.88%-16.45%
Return on Capital Employed (ROCE)
10.64%9.31%6.34%-8.98%-20.83%
Return on Invested Capital (ROIC)
6.13%3.75%2.42%-5.42%-19.00%
Return on Tangible Assets
5.49%3.32%3.70%-20.05%-6.00%
Earnings Yield
2.59%1.29%2.78%-15.17%-5.78%
Efficiency Ratios
Receivables Turnover
10.06 10.94 11.10 8.07 12.96
Payables Turnover
36.83 33.40 25.34 52.43 44.68
Inventory Turnover
0.00 253.38 426.74 4.60K 2.59K
Fixed Asset Turnover
12.38 11.03 9.33 9.18 3.70
Asset Turnover
1.40 1.32 1.25 1.13 0.92
Working Capital Turnover Ratio
4.77 4.47 4.04 3.67 3.64
Cash Conversion Cycle
26.35 23.88 19.33 38.34 20.14
Days of Sales Outstanding
36.27 33.36 32.87 45.23 28.17
Days of Inventory Outstanding
0.00 1.44 0.86 0.08 0.14
Days of Payables Outstanding
9.91 10.93 14.40 6.96 8.17
Operating Cycle
36.27 34.80 33.73 45.31 28.31
Cash Flow Ratios
Operating Cash Flow Per Share
2.03 10.35 5.42 -8.62 -6.62
Free Cash Flow Per Share
1.03 9.77 1.08 -11.23 -23.25
CapEx Per Share
1.00 0.58 4.34 2.61 16.63
Free Cash Flow to Operating Cash Flow
0.51 0.94 0.20 1.30 3.51
Dividend Paid and CapEx Coverage Ratio
0.39 17.77 1.25 -3.29 -0.40
Capital Expenditure Coverage Ratio
2.04 17.77 1.25 -3.30 -0.40
Operating Cash Flow Coverage Ratio
0.04 0.17 0.08 -0.12 -0.09
Operating Cash Flow to Sales Ratio
0.01 0.06 0.03 -0.06 -0.04
Free Cash Flow Yield
0.39%3.02%0.65%-6.53%-13.92%
Valuation Ratios
Price-to-Earnings (P/E) Ratio
38.66 77.25 36.03 -6.59 -17.30
Price-to-Sales (P/S) Ratio
1.51 1.94 1.06 1.17 1.12
Price-to-Book (P/B) Ratio
6.10 8.78 5.06 5.27 2.85
Price-to-Free Cash Flow (P/FCF) Ratio
255.38 33.07 152.98 -15.31 -7.18
Price-to-Operating Cash Flow Ratio
130.02 31.21 30.43 -19.95 -25.25
Price-to-Earnings Growth (PEG) Ratio
0.62 -8.85 -0.31 -0.04 -0.29
Price-to-Fair Value
6.10 8.78 5.06 5.27 2.85
Enterprise Value Multiple
27.56 36.97 15.44 -8.42 -93.62
Enterprise Value
2.61B 3.24B 1.66B 1.75B 1.58B
EV to EBITDA
27.56 36.97 15.44 -8.42 -93.62
EV to Sales
1.39 1.82 0.99 1.11 0.99
EV to Free Cash Flow
234.79 30.90 142.91 -14.50 -6.33
EV to Operating Cash Flow
119.54 29.16 28.43 -18.90 -22.23
Tangible Book Value Per Share
43.32 37.01 32.86 32.82 58.83
Shareholders’ Equity Per Share
43.25 36.77 32.60 32.66 58.66
Tax and Other Ratios
Effective Tax Rate
-0.04 0.28 0.32 -0.08 -0.41
Revenue Per Share
174.59 166.14 154.97 147.14 148.87
Net Income Per Share
6.83 4.18 4.58 -26.09 -9.65
Tax Burden
1.08 0.72 0.67 1.07 1.42
Interest Burden
0.93 0.93 0.94 1.02 1.05
Research & Development to Revenue
0.00 0.00 0.00 0.00 0.00
SG&A to Revenue
0.00 0.05 0.05 0.04 0.04
Stock-Based Compensation to Revenue
0.00 0.00 0.00 0.00 0.00
Income Quality
0.30 1.78 0.80 0.35 0.97
Currency in JPY
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