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CEL Corporation (JP:5078)
:5078
Japanese Market
5078
CEL Corporation
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CEL Corporation (5078) Ratios

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CEL Corporation Ratios

JP:5078's free cash flow for Q1 2026 was ¥0.19. For the 2026 fiscal year, JP:5078's free cash flow was decreased by ¥ and operating cash flow was ¥0.07. See a summary of the company’s cash flow.
Ratios
TTM
Feb 26Feb 25Feb 24Feb 23
Liquidity Ratios
Current Ratio
 6.05 6.85 5.27 4.94 6.23
Quick Ratio
 4.79 5.26 4.56 4.34 5.44
Cash Ratio
 4.63 4.98 4.44 4.11 4.48
Solvency Ratio
 0.31 0.38 0.35 0.27 0.28
Operating Cash Flow Ratio
 0.00 -0.51 0.36 1.01 -1.32
Short-Term Operating Cash Flow Coverage
 0.00 0.00 0.00 21.71 -20.91
Net Current Asset Value
¥ 17.55B¥ 18.32B¥ 17.58B¥ 16.56B¥ 16.15B
Leverage Ratios
Debt-to-Assets Ratio
 <0.01 0.00 0.00 <0.01 <0.01
Debt-to-Equity Ratio
 0.01 0.00 0.00 0.01 0.01
Debt-to-Capital Ratio
 <0.01 0.00 0.00 0.01 0.01
Long-Term Debt-to-Capital Ratio
 0.00 0.00 0.00 0.00 0.00
Financial Leverage Ratio
 1.19 1.16 1.22 1.24 1.19
Debt Service Coverage Ratio
 6.49 1.18K 1.97K 6.29 5.03
Interest Coverage Ratio
 1.10K 1.36K 2.52K 774.04 1.02K
Debt to Market Cap
 0.01 0.00 0.00 0.02 0.02
Interest Debt Per Share
 62.16 0.37 0.24 58.75 58.38
Net Debt to EBITDA
 -9.77 -8.53 -8.34 -9.64 -9.93
Profitability Margins
Gross Profit Margin
20.35%21.66%19.70%17.15%15.96%
EBIT Margin
7.33%8.40%8.63%7.19%5.88%
EBITDA Margin
8.19%9.20%9.30%7.88%6.61%
Operating Profit Margin
7.32%8.40%8.44%7.09%5.77%
Pretax Profit Margin
6.54%7.61%8.62%7.18%5.87%
Net Profit Margin
4.98%5.68%5.92%4.80%3.99%
Continuous Operations Profit Margin
4.98%5.68%5.92%4.80%3.99%
Net Income Per EBT
76.18%74.73%68.65%66.90%68.02%
EBT Per EBIT
89.37%90.57%102.22%101.26%101.74%
Return on Assets (ROA)
4.15%4.67%5.69%4.59%3.81%
Return on Equity (ROE)
4.84%5.43%6.94%5.71%4.54%
Return on Capital Employed (ROCE)
7.14%7.92%9.75%8.25%6.41%
Return on Invested Capital (ROIC)
5.38%5.92%6.70%5.46%4.31%
Return on Tangible Assets
4.17%4.70%5.72%4.61%3.82%
Earnings Yield
6.42%6.80%9.62%9.50%9.87%
Efficiency Ratios
Receivables Turnover
 42.66 43.05 59.02 27.28 7.29
Payables Turnover
 33.75 21.71 25.07 25.12 29.71
Inventory Turnover
 3.60 3.12 6.47 7.46 7.17
Fixed Asset Turnover
 11.03 11.29 13.05 12.10 11.38
Asset Turnover
 0.83 0.82 0.96 0.96 0.95
Working Capital Turnover Ratio
 1.11 1.11 1.37 1.38 1.34
Cash Conversion Cycle
 99.15 108.76 48.02 47.78 88.67
Days of Sales Outstanding
 8.56 8.48 6.18 13.38 50.08
Days of Inventory Outstanding
 101.41 117.09 56.39 48.93 50.88
Days of Payables Outstanding
 10.82 16.81 14.56 14.53 12.28
Operating Cycle
 109.96 125.57 62.58 62.31 100.95
Cash Flow Ratios
Operating Cash Flow Per Share
 0.00 -480.15 449.97 1.26K -1.21K
Free Cash Flow Per Share
 0.00 -552.82 433.73 1.17K -1.29K
CapEx Per Share
 0.00 72.67 16.24 92.56 74.42
Free Cash Flow to Operating Cash Flow
 0.00 1.15 0.96 0.93 1.06
Dividend Paid and CapEx Coverage Ratio
 0.00 -2.28 3.65 7.29 -8.12
Capital Expenditure Coverage Ratio
 0.00 -6.61 27.71 13.64 -16.30
Operating Cash Flow Coverage Ratio
 0.00 0.00 0.00 21.71 -20.91
Operating Cash Flow to Sales Ratio
 0.00 -0.08 0.06 0.19 -0.20
Free Cash Flow Yield
0.00%-11.10%9.99%34.46%-51.30%
Valuation Ratios
Price-to-Earnings (P/E) Ratio
 15.84 14.70 10.39 10.53 10.14
Price-to-Sales (P/S) Ratio
 0.79 0.84 0.62 0.51 0.40
Price-to-Book (P/B) Ratio
 0.77 0.80 0.72 0.60 0.46
Price-to-Free Cash Flow (P/FCF) Ratio
 0.00 -9.01 10.01 2.90 -1.95
Price-to-Operating Cash Flow Ratio
 0.00 -10.37 9.65 2.69 -2.07
Price-to-Earnings Growth (PEG) Ratio
 -0.44 -0.78 0.35 0.35 -0.11
Price-to-Fair Value
 0.77 0.80 0.72 0.60 0.46
Enterprise Value Multiple
 -0.08 0.55 -1.73 -3.22 -3.80
Enterprise Value
 -128.55M 1.02B -3.84B -5.86B -5.37B
EV to EBITDA
 -0.08 0.55 -1.73 -3.22 -3.80
EV to Sales
 >-0.01 0.05 -0.16 -0.25 -0.25
EV to Free Cash Flow
 0.00 -0.55 -2.61 -1.46 1.21
EV to Operating Cash Flow
 0.00 -0.63 -2.52 -1.35 1.28
Tangible Book Value Per Share
 6.11K 6.19K 5.99K 5.62K 5.42K
Shareholders’ Equity Per Share
 6.15K 6.23K 6.02K 5.65K 5.45K
Tax and Other Ratios
Effective Tax Rate
 0.24 0.25 0.31 0.33 0.32
Revenue Per Share
 6.08K 5.96K 7.05K 6.72K 6.20K
Net Income Per Share
 303.13 338.75 417.62 322.54 247.64
Tax Burden
 0.76 0.75 0.69 0.67 0.68
Interest Burden
 0.89 0.91 1.00 1.00 1.00
Research & Development to Revenue
 0.00 <0.01 <0.01 <0.01 <0.01
SG&A to Revenue
 0.13 0.13 0.11 0.00 0.00
Stock-Based Compensation to Revenue
 0.00 0.00 0.00 0.00 0.00
Income Quality
 0.00 -1.42 1.08 2.62 -4.90
Currency in JPY