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Sumitomo Osaka Cement Co Ltd (JP:5232)
:5232
Japanese Market
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Sumitomo Osaka Cement Co (5232) Ratios

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Sumitomo Osaka Cement Co Ratios

JP:5232's free cash flow for Q1 2026 was ¥0.23. For the 2026 fiscal year, JP:5232's free cash flow was decreased by ¥ and operating cash flow was ¥0.03. See a summary of the company’s cash flow.
Ratios
TTM
Dec 25Dec 24Dec 23Dec 22
Liquidity Ratios
Current Ratio
1.16 1.22 1.22 1.15 1.16
Quick Ratio
0.76 0.82 0.82 0.67 0.83
Cash Ratio
0.17 0.21 0.21 0.14 0.17
Solvency Ratio
0.20 0.23 0.23 0.08 0.23
Operating Cash Flow Ratio
0.00 0.49 0.49 -0.16 0.24
Short-Term Operating Cash Flow Coverage
0.00 1.31 1.31 -0.30 0.59
Net Current Asset Value
¥ -60.55B¥ -50.35B¥ -50.35B¥ -54.99B¥ -40.18B
Leverage Ratios
Debt-to-Assets Ratio
0.24 0.22 0.22 0.28 0.17
Debt-to-Equity Ratio
0.46 0.41 0.41 0.55 0.28
Debt-to-Capital Ratio
0.31 0.29 0.29 0.35 0.22
Long-Term Debt-to-Capital Ratio
0.21 0.19 0.19 0.20 0.11
Financial Leverage Ratio
1.88 1.83 1.83 1.95 1.65
Debt Service Coverage Ratio
0.76 1.11 1.11 0.28 0.77
Interest Coverage Ratio
9.08 8.12 8.12 -10.90 11.92
Debt to Market Cap
0.71 0.61 0.61 0.78 0.46
Interest Debt Per Share
2.68K 2.35K 2.35K 2.93K 1.55K
Net Debt to EBITDA
2.16 1.48 1.48 4.75 1.66
Profitability Margins
Gross Profit Margin
23.15%20.74%20.74%14.10%22.85%
EBIT Margin
4.84%8.78%8.78%-1.14%6.83%
EBITDA Margin
15.15%18.52%18.52%8.75%14.25%
Operating Profit Margin
4.51%3.26%3.26%-4.18%3.73%
Pretax Profit Margin
6.08%8.37%8.37%-1.52%6.52%
Net Profit Margin
4.50%6.89%6.89%-2.79%5.25%
Continuous Operations Profit Margin
4.61%6.97%6.97%-2.74%5.32%
Net Income Per EBT
74.08%82.32%82.32%183.83%80.53%
EBT Per EBIT
134.64%256.97%256.97%36.36%174.66%
Return on Assets (ROA)
2.74%4.31%4.31%-1.60%2.92%
Return on Equity (ROE)
5.17%7.89%7.89%-3.13%4.81%
Return on Capital Employed (ROCE)
3.67%2.72%2.72%-3.36%2.69%
Return on Invested Capital (ROIC)
2.34%2.01%2.01%-5.02%1.98%
Return on Tangible Assets
2.76%4.35%4.35%-1.62%2.95%
Earnings Yield
7.98%11.75%11.75%-4.47%7.82%
Efficiency Ratios
Receivables Turnover
5.50 5.26 5.26 4.10 4.05
Payables Turnover
5.66 5.24 5.24 5.93 4.73
Inventory Turnover
4.68 4.96 4.96 3.66 5.63
Fixed Asset Turnover
1.12 1.21 1.21 1.16 1.09
Asset Turnover
0.61 0.62 0.62 0.57 0.56
Working Capital Turnover Ratio
12.52 12.81 12.81 15.05 11.64
Cash Conversion Cycle
79.82 73.44 73.44 127.24 77.91
Days of Sales Outstanding
66.31 69.39 69.39 88.98 90.22
Days of Inventory Outstanding
78.02 73.65 73.65 99.86 64.87
Days of Payables Outstanding
64.51 69.60 69.60 61.60 77.18
Operating Cycle
144.33 143.04 143.04 188.84 155.09
Cash Flow Ratios
Operating Cash Flow Per Share
0.00 1.28K 1.28K -470.79 495.84
Free Cash Flow Per Share
0.00 433.54 433.54 -1.28K -72.41
CapEx Per Share
0.00 843.25 843.25 813.90 568.25
Free Cash Flow to Operating Cash Flow
0.00 0.34 0.34 2.73 -0.15
Dividend Paid and CapEx Coverage Ratio
0.00 1.33 1.33 -0.50 0.72
Capital Expenditure Coverage Ratio
0.00 1.51 1.51 -0.58 0.87
Operating Cash Flow Coverage Ratio
0.00 0.55 0.55 -0.16 0.32
Operating Cash Flow to Sales Ratio
0.00 0.20 0.20 -0.08 0.10
Free Cash Flow Yield
0.00%11.37%11.37%-34.44%-2.16%
Valuation Ratios
Price-to-Earnings (P/E) Ratio
12.59 8.51 8.51 -22.37 12.79
Price-to-Sales (P/S) Ratio
0.56 0.59 0.59 0.62 0.67
Price-to-Book (P/B) Ratio
0.65 0.67 0.67 0.70 0.62
Price-to-Free Cash Flow (P/FCF) Ratio
0.00 8.79 8.79 -2.90 -46.40
Price-to-Operating Cash Flow Ratio
0.00 2.99 2.99 -7.92 6.78
Price-to-Earnings Growth (PEG) Ratio
1.37 -0.02 -0.02 0.14 -0.93
Price-to-Fair Value
0.65 0.67 0.67 0.70 0.62
Enterprise Value Multiple
5.86 4.64 4.64 11.89 6.37
Enterprise Value
192.87B 191.37B 191.37B 213.10B 167.20B
EV to EBITDA
5.85 4.64 4.64 11.89 6.37
EV to Sales
0.89 0.86 0.86 1.04 0.91
EV to Free Cash Flow
0.00 12.89 12.89 -4.84 -62.71
EV to Operating Cash Flow
0.00 4.38 4.38 -13.20 9.16
Tangible Book Value Per Share
5.78K 5.64K 5.64K 5.28K 5.42K
Shareholders’ Equity Per Share
5.80K 5.67K 5.67K 5.32K 5.46K
Tax and Other Ratios
Effective Tax Rate
0.27 0.17 0.17 -0.81 0.18
Revenue Per Share
6.64K 6.50K 6.50K 5.97K 5.00K
Net Income Per Share
298.83 447.84 447.84 -166.76 262.76
Tax Burden
0.74 0.82 0.82 1.84 0.81
Interest Burden
1.26 0.95 0.95 1.34 0.95
Research & Development to Revenue
0.00 0.02 0.02 0.02 0.02
SG&A to Revenue
0.00 0.10 0.10 0.11 0.11
Stock-Based Compensation to Revenue
0.00 0.00 0.00 0.00 0.00
Income Quality
0.00 2.85 2.85 5.19 1.52
Currency in JPY
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