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Yamashina Corporation (5955) Ratios
Yamashina Corporation Ratios
JP:5955's free cash flow for Q1 2026 was $0.00. For the 2026 fiscal year, JP:5955'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 | Mar 26 | Mar 25 | Mar 24 | Mar 23 | Mar 22 |
|---|---|---|---|---|---|
| Liquidity Ratios | |||||
| Current Ratio | 2.87 | 2.88 | 2.57 | 2.43 | 2.55 |
| Quick Ratio | 2.06 | 2.09 | 1.83 | 1.69 | 1.87 |
| Cash Ratio | 1.25 | 1.12 | 0.84 | 0.61 | 0.82 |
| Solvency Ratio | 0.15 | 0.13 | 0.12 | 0.16 | 0.18 |
| Operating Cash Flow Ratio | 0.40 | 0.36 | 0.28 | 0.15 | 0.21 |
| Short-Term Operating Cash Flow Coverage | 1.09 | 0.96 | 0.79 | 0.57 | 0.78 |
| Net Current Asset Value | $ 3.50B | $ 3.23B | $ 2.84B | $ 2.79B | $ 2.95B |
| Leverage Ratios | |||||
| Debt-to-Assets Ratio | 0.10 | 0.11 | 0.11 | 0.07 | 0.07 |
| Debt-to-Equity Ratio | 0.16 | 0.17 | 0.17 | 0.11 | 0.11 |
| Debt-to-Capital Ratio | 0.13 | 0.15 | 0.15 | 0.10 | 0.10 |
| Long-Term Debt-to-Capital Ratio | 0.05 | 0.06 | 0.06 | 0.02 | 0.01 |
| Financial Leverage Ratio | 1.53 | 1.53 | 1.57 | 1.53 | 1.52 |
| Debt Service Coverage Ratio | 0.72 | 0.64 | 0.61 | 1.01 | 1.18 |
| Interest Coverage Ratio | 31.03 | 33.99 | 41.52 | 100.62 | 109.15 |
| Debt to Market Cap | 0.11 | 0.19 | 0.16 | 0.13 | 0.10 |
| Interest Debt Per Share | 14.08 | 14.92 | 14.91 | 9.25 | 8.59 |
| Net Debt to EBITDA | -2.02 | -1.68 | -0.92 | -0.76 | -1.21 |
| Profitability Margins | |||||
| Gross Profit Margin | 19.49% | 19.39% | 17.98% | 20.41% | 21.85% |
| EBIT Margin | 4.57% | 3.35% | 4.36% | 5.75% | 7.24% |
| EBITDA Margin | 8.33% | 7.27% | 8.13% | 9.30% | 11.10% |
| Operating Profit Margin | 4.57% | 3.78% | 2.63% | 5.44% | 6.84% |
| Pretax Profit Margin | 4.74% | 3.24% | 4.29% | 5.69% | 7.18% |
| Net Profit Margin | 2.92% | 2.21% | 2.02% | 3.65% | 4.97% |
| Continuous Operations Profit Margin | 3.13% | 2.33% | 2.30% | 4.02% | 5.42% |
| Net Income Per EBT | 61.57% | 68.25% | 47.13% | 64.11% | 69.32% |
| EBT Per EBIT | 103.68% | 85.65% | 163.15% | 104.60% | 104.91% |
| Return on Assets (ROA) | 2.03% | 1.46% | 1.36% | 2.51% | 3.26% |
| Return on Equity (ROE) | 3.09% | 2.23% | 2.14% | 3.83% | 4.96% |
| Return on Capital Employed (ROCE) | 3.85% | 3.00% | 2.18% | 4.66% | 5.55% |
| Return on Invested Capital (ROIC) | 2.36% | 2.00% | 1.08% | 3.08% | 3.92% |
| Return on Tangible Assets | 2.06% | 1.48% | 1.38% | 2.52% | 3.27% |
| Earnings Yield | 2.39% | 2.55% | 2.10% | 4.85% | 5.47% |
| Efficiency Ratios | |||||
| Receivables Turnover | 5.25 | 4.27 | 3.81 | 3.39 | 3.39 |
| Payables Turnover | 8.19 | 7.44 | 6.90 | 5.45 | 5.87 |
| Inventory Turnover | 3.94 | 3.91 | 3.89 | 3.74 | 3.89 |
| Fixed Asset Turnover | 1.63 | 1.49 | 1.50 | 1.47 | 1.43 |
| Asset Turnover | 0.69 | 0.66 | 0.67 | 0.69 | 0.65 |
| Working Capital Turnover Ratio | 2.17 | 2.11 | 2.36 | 2.40 | 2.35 |
| Cash Conversion Cycle | 117.59 | 129.83 | 136.64 | 138.39 | 139.21 |
| Days of Sales Outstanding | 69.46 | 85.50 | 95.74 | 107.78 | 107.54 |
| Days of Inventory Outstanding | 92.71 | 93.42 | 93.78 | 97.54 | 93.90 |
| Days of Payables Outstanding | 44.58 | 49.09 | 52.88 | 66.93 | 62.23 |
| Operating Cycle | 162.17 | 178.92 | 189.51 | 205.32 | 201.44 |
| Cash Flow Ratios | |||||
| Operating Cash Flow Per Share | 9.49 | 8.30 | 7.10 | 3.75 | 4.93 |
| Free Cash Flow Per Share | 7.45 | 6.01 | -0.02 | -2.71 | 2.81 |
| Dividend Paid and CapEx Coverage Ratio | 3.12 | 2.52 | 0.87 | 0.50 | 1.58 |
| Capital Expenditure Coverage Ratio | 4.65 | 3.63 | 1.00 | 0.58 | 2.33 |
| Operating Cash Flow Coverage Ratio | 0.68 | 0.56 | 0.48 | 0.41 | 0.58 |
| Operating Cash Flow to Sales Ratio | 0.10 | 0.09 | 0.08 | 0.04 | 0.06 |
| Free Cash Flow Yield | 6.42% | 7.91% | -0.02% | -4.10% | 3.85% |
| Valuation Ratios | |||||
| Price-to-Earnings (P/E) Ratio | 41.88 | 39.18 | 47.72 | 20.64 | 18.28 |
| Price-to-Sales (P/S) Ratio | 1.22 | 0.87 | 0.97 | 0.75 | 0.91 |
| Price-to-Book (P/B) Ratio | 1.29 | 0.87 | 1.02 | 0.79 | 0.91 |
| Price-to-Free Cash Flow (P/FCF) Ratio | 15.57 | 12.65 | -4216.50 | -24.37 | 25.95 |
| Price-to-Operating Cash Flow Ratio | 12.23 | 9.16 | 12.26 | 17.58 | 14.82 |
| Price-to-Earnings Growth (PEG) Ratio | 0.98 | 5.94 | -1.11 | -1.04 | 0.27 |
| Enterprise Value Multiple | 12.61 | 10.23 | 10.95 | 7.34 | 6.98 |
| Enterprise Value | 13.38B | 8.77B | 10.82B | 8.13B | 8.55B |
| EV to EBITDA | 12.61 | 10.23 | 10.95 | 7.34 | 6.98 |
| EV to Sales | 1.05 | 0.74 | 0.89 | 0.68 | 0.77 |
| EV to Free Cash Flow | 13.42 | 10.86 | -3890.00 | -22.09 | 22.11 |
| EV to Operating Cash Flow | 10.54 | 7.87 | 11.31 | 15.93 | 12.63 |
| Tangible Book Value Per Share | 91.99 | 89.37 | 87.24 | 86.29 | 83.30 |
| Shareholders’ Equity Per Share | 89.74 | 87.22 | 85.30 | 83.42 | 80.54 |
| Tax and Other Ratios | |||||
| Effective Tax Rate | 0.34 | 0.28 | 0.46 | 0.29 | 0.25 |
| Revenue Per Share | 95.09 | 87.81 | 90.14 | 87.63 | 80.29 |
| Net Income Per Share | 2.77 | 1.94 | 1.82 | 3.20 | 3.99 |
| Tax Burden | 0.62 | 0.68 | 0.47 | 0.64 | 0.69 |
| Interest Burden | 1.04 | 0.97 | 0.99 | 0.99 | 0.99 |
| Research & Development to Revenue | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| SG&A to Revenue | 0.15 | 0.16 | 0.14 | 0.13 | 0.13 |
| Stock-Based Compensation to Revenue | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Income Quality | 3.42 | 4.27 | 3.89 | 1.18 | 1.23 |
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