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C'BON COSMETICS Co., Ltd. (JP:4926)
:4926
Japanese Market
4926
C'BON COSMETICS Co., Ltd.
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C'BON COSMETICS Co., Ltd. (4926) Ratios

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C'BON COSMETICS Co., Ltd. Ratios

JP:4926's free cash flow for Q1 2026 was ¥0.76. For the 2026 fiscal year, JP:4926's free cash flow was decreased by ¥ and operating cash flow was ¥>-0.01. See a summary of the company’s cash flow.
Ratios
TTM
Mar 26Mar 25Mar 24Mar 23
Liquidity Ratios
Current Ratio
 1.82 1.87 1.85 2.05 2.24
Quick Ratio
 1.49 1.56 1.49 1.71 1.88
Cash Ratio
 1.06 1.17 1.07 1.35 1.50
Solvency Ratio
 0.13 0.15 0.10 0.04 -0.05
Operating Cash Flow Ratio
 0.00 0.30 -0.02 0.10 -0.03
Short-Term Operating Cash Flow Coverage
 0.00 1.28K 0.00 95.93 -14.05
Net Current Asset Value
¥ 1.78B¥ 1.89B¥ 1.72B¥ 2.36B¥ 2.84B
Leverage Ratios
Debt-to-Assets Ratio
 0.00 <0.01 0.00 <0.01 <0.01
Debt-to-Equity Ratio
 0.00 <0.01 0.00 <0.01 <0.01
Debt-to-Capital Ratio
 0.00 <0.01 0.00 <0.01 <0.01
Long-Term Debt-to-Capital Ratio
 0.00 0.00 0.00 0.00 <0.01
Financial Leverage Ratio
 1.52 1.51 1.51 1.56 1.55
Debt Service Coverage Ratio
 0.00 721.37 144.85K 35.60 -24.28
Interest Coverage Ratio
 0.00 0.00 85.51K 79.03 -395.78
Debt to Market Cap
 0.00 <0.01 0.00 <0.01 <0.01
Interest Debt Per Share
 0.00 0.14 <0.01 1.08 3.19
Net Debt to EBITDA
 -6.79 -6.63 -9.07 -21.52 43.03
Profitability Margins
Gross Profit Margin
75.88%75.87%76.29%75.30%74.36%
EBIT Margin
2.12%2.57%1.57%0.31%-4.27%
EBITDA Margin
4.38%4.91%3.31%1.98%-1.08%
Operating Profit Margin
2.32%2.73%1.93%0.35%-1.70%
Pretax Profit Margin
2.17%2.57%1.57%0.30%-4.27%
Net Profit Margin
1.97%2.31%1.54%-0.31%-4.95%
Continuous Operations Profit Margin
1.97%2.31%1.54%-0.31%-4.95%
Net Income Per EBT
90.73%89.64%97.93%-102.06%115.80%
EBT Per EBIT
93.38%94.09%81.37%87.81%250.76%
Return on Assets (ROA)
2.14%2.48%1.59%-0.30%-4.77%
Return on Equity (ROE)
3.22%3.76%2.39%-0.47%-7.39%
Return on Capital Employed (ROCE)
3.63%4.20%2.80%0.48%-2.35%
Return on Invested Capital (ROIC)
3.29%3.76%2.74%-0.49%-2.35%
Return on Tangible Assets
2.14%2.49%1.59%-0.30%-4.80%
Earnings Yield
3.52%3.99%2.86%-0.42%-6.17%
Efficiency Ratios
Receivables Turnover
 10.00 11.48 9.72 10.09 10.19
Payables Turnover
 17.69 28.78 27.33 23.55 19.32
Inventory Turnover
 2.62 2.80 2.32 2.31 2.27
Fixed Asset Turnover
 3.54 3.61 3.33 4.36 3.80
Asset Turnover
 1.09 1.08 1.03 0.96 0.96
Working Capital Turnover Ratio
 4.27 4.26 3.58 2.77 3.21
Cash Conversion Cycle
 155.17 149.39 181.38 178.68 177.92
Days of Sales Outstanding
 36.51 31.79 37.54 36.16 35.82
Days of Inventory Outstanding
 139.29 130.28 157.19 158.02 160.99
Days of Payables Outstanding
 20.63 12.68 13.35 15.50 18.89
Operating Cycle
 175.80 162.07 194.73 194.18 196.81
Cash Flow Ratios
Operating Cash Flow Per Share
 0.00 179.02 -10.08 64.99 -19.03
Free Cash Flow Per Share
 0.00 129.94 -216.42 -73.21 -163.70
CapEx Per Share
 0.00 49.08 206.34 138.20 144.66
Free Cash Flow to Operating Cash Flow
 0.00 0.73 21.47 -1.13 8.60
Dividend Paid and CapEx Coverage Ratio
 0.00 2.59 -0.04 0.45 -0.12
Capital Expenditure Coverage Ratio
 0.00 3.65 -0.05 0.47 -0.13
Operating Cash Flow Coverage Ratio
 0.00 1.28K 0.00 65.55 -6.14
Operating Cash Flow to Sales Ratio
 0.00 0.08 >-0.01 0.03 >-0.01
Free Cash Flow Yield
0.00%10.35%-19.43%-5.00%-10.26%
Valuation Ratios
Price-to-Earnings (P/E) Ratio
 29.17 25.04 35.00 -237.84 -16.20
Price-to-Sales (P/S) Ratio
 0.56 0.58 0.54 0.74 0.80
Price-to-Book (P/B) Ratio
 0.93 0.94 0.84 1.11 1.20
Price-to-Free Cash Flow (P/FCF) Ratio
 0.00 9.66 -5.15 -20.00 -9.75
Price-to-Operating Cash Flow Ratio
 0.00 7.01 -110.51 22.53 -83.86
Price-to-Earnings Growth (PEG) Ratio
 -1.07 0.44 -0.06 2.54 0.02
Price-to-Fair Value
 0.93 0.94 0.84 1.11 1.20
Enterprise Value Multiple
 5.98 5.13 7.23 15.64 -31.04
Enterprise Value
 2.43B 2.33B 2.12B 2.64B 2.86B
EV to EBITDA
 5.98 5.13 7.23 15.64 -31.04
EV to Sales
 0.26 0.25 0.24 0.31 0.34
EV to Free Cash Flow
 0.00 4.21 -2.28 -8.42 -4.09
EV to Operating Cash Flow
 0.00 3.06 -49.02 9.48 -35.14
Tangible Book Value Per Share
 1.34K 1.33K 1.32K 1.31K 1.32K
Shareholders’ Equity Per Share
 1.35K 1.33K 1.33K 1.32K 1.33K
Tax and Other Ratios
Effective Tax Rate
 0.09 0.10 0.02 2.02 -0.16
Revenue Per Share
 2.24K 2.17K 2.06K 1.99K 1.99K
Net Income Per Share
 44.01 50.11 31.83 -6.16 -98.53
Tax Burden
 0.91 0.90 0.98 -1.02 1.16
Interest Burden
 1.03 1.00 1.00 0.99 1.00
Research & Development to Revenue
 0.00 0.00 0.02 0.02 0.02
SG&A to Revenue
 0.74 0.73 0.72 0.00 0.00
Stock-Based Compensation to Revenue
 0.00 0.00 0.00 0.00 0.00
Income Quality
 0.00 3.57 -0.32 -10.70 0.22
Currency in JPY