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Chofu Seisakusho Co (5946) Ratios
Chofu Seisakusho Co Ratios
JP:5946's free cash flow for Q2 2026 was $0.00. For the 2026 fiscal year, JP:5946's free cash flow was increased by $0.00 and operating cash flow was $0.00. See a summary of the company’s cash flow.
| Ratios | Dec 25 | Dec 24 | Dec 23 | Dec 22 | Dec 21 |
|---|---|---|---|---|---|
| Liquidity Ratios | |||||
| Current Ratio | 3.49 | 5.07 | 4.78 | 3.25 | 3.75 |
| Quick Ratio | 2.51 | 3.83 | 3.72 | 2.22 | 2.86 |
| Cash Ratio | 0.42 | 0.64 | 0.48 | 0.58 | 0.42 |
| Solvency Ratio | 0.36 | 0.55 | 0.57 | 0.53 | 0.45 |
| Operating Cash Flow Ratio | 0.54 | 0.40 | 0.64 | 0.34 | 0.58 |
| Short-Term Operating Cash Flow Coverage | 0.00 | 0.00 | 0.00 | 2918.00 | 150.83 |
| Net Current Asset Value | $ 20.66B | $ 24.83B | $ 27.30B | $ 18.52B | $ 19.85B |
| Leverage Ratios | |||||
| Debt-to-Assets Ratio | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Debt-to-Equity Ratio | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Debt-to-Capital Ratio | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Long-Term Debt-to-Capital Ratio | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Financial Leverage Ratio | 1.08 | 1.06 | 1.07 | 1.07 | 1.07 |
| Debt Service Coverage Ratio | 535.86 | 276.17 | 403.00 | 629.75 | 112.49 |
| Interest Coverage Ratio | 244.71 | 290.83 | 477.57 | 424.14 | 317.00 |
| Debt to Market Cap | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Interest Debt Per Share | 0.21 | 0.18 | 0.20 | 0.23 | 1.07 |
| Net Debt to EBITDA | -0.80 | -1.38 | -0.81 | -0.76 | -0.60 |
| Profitability Margins | |||||
| Gross Profit Margin | 22.28% | 22.54% | 24.45% | 23.97% | 24.79% |
| EBIT Margin | 6.63% | 3.79% | 6.89% | 10.86% | 9.25% |
| EBITDA Margin | 10.01% | 6.53% | 9.27% | 13.19% | 12.02% |
| Operating Profit Margin | 3.68% | 3.78% | 6.89% | 5.96% | 4.95% |
| Pretax Profit Margin | 6.62% | 9.74% | 11.69% | 10.84% | 9.24% |
| Net Profit Margin | 4.68% | 6.81% | 8.24% | 7.76% | 6.49% |
| Continuous Operations Profit Margin | 4.68% | 6.81% | 8.24% | 7.77% | 6.50% |
| Net Income Per EBT | 70.65% | 69.85% | 70.49% | 71.61% | 70.31% |
| EBT Per EBIT | 179.63% | 257.54% | 169.67% | 181.85% | 186.71% |
| Return on Assets (ROA) | 1.47% | 2.19% | 2.82% | 2.80% | 2.12% |
| Return on Equity (ROE) | 1.58% | 2.32% | 3.01% | 3.01% | 2.27% |
| Return on Capital Employed (ROCE) | 1.23% | 1.28% | 2.49% | 2.29% | 1.71% |
| Return on Invested Capital (ROIC) | 0.87% | 0.89% | 1.75% | 1.64% | 1.20% |
| Return on Tangible Assets | 1.48% | 2.20% | 2.83% | 2.81% | 2.12% |
| Earnings Yield | 3.17% | 4.77% | 5.76% | 5.81% | 4.11% |
| Efficiency Ratios | |||||
| Receivables Turnover | 4.93 | 4.64 | 5.32 | 5.49 | 5.41 |
| Payables Turnover | 11.52 | 12.04 | 10.64 | 8.80 | 7.41 |
| Inventory Turnover | 4.17 | 4.47 | 4.53 | 4.26 | 4.92 |
| Fixed Asset Turnover | 2.01 | 1.98 | 2.09 | 2.15 | 1.93 |
| Asset Turnover | 0.31 | 0.32 | 0.34 | 0.36 | 0.33 |
| Working Capital Turnover Ratio | 1.92 | 1.67 | 2.01 | 2.45 | 2.30 |
| Cash Conversion Cycle | 129.98 | 130.08 | 114.87 | 110.80 | 92.45 |
| Days of Sales Outstanding | 74.06 | 78.65 | 68.57 | 66.54 | 67.50 |
| Days of Inventory Outstanding | 87.60 | 81.75 | 80.59 | 85.76 | 74.22 |
| Days of Payables Outstanding | 31.68 | 30.31 | 34.29 | 41.50 | 49.27 |
| Operating Cycle | 161.66 | 160.39 | 149.16 | 152.30 | 141.72 |
| Cash Flow Ratios | |||||
| Operating Cash Flow Per Share | 141.37 | 76.03 | 143.14 | 84.18 | 130.26 |
| Free Cash Flow Per Share | 100.73 | 31.68 | 99.45 | 51.09 | 93.41 |
| Dividend Paid and CapEx Coverage Ratio | 1.63 | 0.84 | 1.71 | 1.22 | 1.84 |
| Capital Expenditure Coverage Ratio | 3.48 | 1.71 | 3.28 | 2.54 | 3.54 |
| Operating Cash Flow Coverage Ratio | 0.00 | 0.00 | 0.00 | 2918.00 | 150.83 |
| Operating Cash Flow to Sales Ratio | 0.10 | 0.06 | 0.10 | 0.06 | 0.10 |
| Free Cash Flow Yield | 4.99% | 1.64% | 4.89% | 2.66% | 4.58% |
| Valuation Ratios | |||||
| Price-to-Earnings (P/E) Ratio | 31.55 | 20.95 | 17.37 | 17.22 | 24.33 |
| Price-to-Sales (P/S) Ratio | 1.47 | 1.43 | 1.43 | 1.34 | 1.58 |
| Price-to-Book (P/B) Ratio | 0.50 | 0.49 | 0.52 | 0.52 | 0.55 |
| Price-to-Free Cash Flow (P/FCF) Ratio | 20.02 | 61.10 | 20.45 | 37.60 | 21.84 |
| Price-to-Operating Cash Flow Ratio | 14.27 | 25.46 | 14.21 | 22.82 | 15.66 |
| Price-to-Earnings Growth (PEG) Ratio | -1.02 | -0.99 | 3.48 | 0.52 | 2.07 |
| Enterprise Value Multiple | 13.94 | 20.46 | 14.64 | 9.38 | 12.55 |
| Enterprise Value | 64.85B | 61.59B | 65.81B | 61.62B | 67.64B |
| EV to EBITDA | 13.94 | 20.46 | 14.64 | 9.38 | 12.55 |
| EV to Sales | 1.39 | 1.34 | 1.36 | 1.24 | 1.51 |
| EV to Free Cash Flow | 18.93 | 57.24 | 19.38 | 34.79 | 20.84 |
| EV to Operating Cash Flow | 13.49 | 23.85 | 13.46 | 21.12 | 14.95 |
| Tangible Book Value Per Share | 4013.35 | 3958.38 | 3869.98 | 3699.96 | 3686.95 |
| Shareholders’ Equity Per Share | 4050.58 | 3982.53 | 3891.97 | 3709.19 | 3693.28 |
| Tax and Other Ratios | |||||
| Effective Tax Rate | 0.29 | 0.30 | 0.30 | 0.28 | 0.30 |
| Revenue Per Share | 1367.56 | 1358.12 | 1420.42 | 1436.38 | 1291.29 |
| Net Income Per Share | 63.94 | 92.43 | 117.08 | 111.52 | 83.85 |
| Tax Burden | 0.71 | 0.70 | 0.70 | 0.72 | 0.70 |
| Interest Burden | 1.00 | 2.57 | 1.70 | 1.00 | 1.00 |
| Research & Development to Revenue | 0.02 | 0.03 | 0.03 | 0.03 | 0.03 |
| SG&A to Revenue | 0.19 | 0.19 | 0.14 | 0.11 | 0.12 |
| Stock-Based Compensation to Revenue | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Income Quality | 2.21 | 0.82 | 1.22 | 0.54 | 1.09 |
Currency in JPY