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Espec Corp. (JP:6859)
:6859
Japanese Market

Espec Corp. (6859) Ratios

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Espec Corp. Ratios

JP:6859's free cash flow for Q3 2024 was ¥0.35. For the 2024 fiscal year, JP:6859's free cash flow was decreased by ¥ and operating cash flow was ¥0.11. See a summary of the company’s cash flow.
Ratios
TTM
Mar 24Mar 23Mar 22Mar 21
Liquidity Ratios
Current Ratio
2.44 2.78 3.18 3.73 3.24
Quick Ratio
1.84 2.12 2.55 3.23 2.85
Cash Ratio
0.73 0.81 0.98 1.24 1.05
Solvency Ratio
0.26 0.24 0.20 0.23 0.26
Operating Cash Flow Ratio
0.12 0.11 0.15 0.28 0.38
Short-Term Operating Cash Flow Coverage
0.54 21.29 24.61 13.82 16.07
Net Current Asset Value
¥ 29.15B¥ 27.99B¥ 26.74B¥ 26.56B¥ 26.70B
Leverage Ratios
Debt-to-Assets Ratio
0.07 <0.01 <0.01 <0.01 0.01
Debt-to-Equity Ratio
0.10 <0.01 <0.01 0.01 0.02
Debt-to-Capital Ratio
0.09 <0.01 <0.01 0.01 0.02
Long-Term Debt-to-Capital Ratio
<0.01 <0.01 <0.01 <0.01 <0.01
Financial Leverage Ratio
1.48 1.43 1.36 1.30 1.34
Debt Service Coverage Ratio
1.31 36.25 21.03 11.46 11.69
Interest Coverage Ratio
263.40 128.41 49.20 98.92 374.20
Debt to Market Cap
0.08 <0.01 <0.01 0.01 0.02
Interest Debt Per Share
240.70 14.76 17.41 24.67 29.78
Net Debt to EBITDA
-1.30 -2.35 -3.83 -3.48 -2.67
Profitability Margins
Gross Profit Margin
35.40%33.95%33.46%34.69%34.68%
EBIT Margin
11.17%8.26%4.70%7.41%9.26%
EBITDA Margin
13.94%11.02%8.04%9.56%11.22%
Operating Profit Margin
10.60%8.25%4.70%6.65%8.82%
Pretax Profit Margin
11.13%8.83%6.48%7.34%9.24%
Net Profit Margin
8.00%6.30%4.55%5.07%6.64%
Continuous Operations Profit Margin
8.01%6.31%4.57%5.07%6.64%
Net Income Per EBT
71.85%71.31%70.27%69.05%71.89%
EBT Per EBIT
105.03%106.96%137.75%110.42%104.76%
Return on Assets (ROA)
6.35%4.96%3.08%3.35%4.90%
Return on Equity (ROE)
9.43%7.09%4.20%4.36%6.59%
Return on Capital Employed (ROCE)
11.80%8.75%4.07%5.38%8.37%
Return on Invested Capital (ROIC)
7.79%6.24%2.86%3.70%5.98%
Return on Tangible Assets
6.54%5.05%3.14%3.39%4.96%
Earnings Yield
7.61%7.39%4.31%4.64%7.51%
Efficiency Ratios
Receivables Turnover
2.85 2.70 2.59 2.44 2.44
Payables Turnover
4.48 7.82 8.01 9.20 10.46
Inventory Turnover
3.00 3.05 3.27 4.71 5.46
Fixed Asset Turnover
4.40 4.23 3.38 3.13 3.65
Asset Turnover
0.79 0.79 0.68 0.66 0.74
Working Capital Turnover Ratio
1.97 1.76 1.42 1.33 1.47
Cash Conversion Cycle
168.18 208.27 207.00 187.69 181.34
Days of Sales Outstanding
127.93 135.26 141.04 149.88 149.36
Days of Inventory Outstanding
121.79 119.70 111.55 77.48 66.88
Days of Payables Outstanding
81.55 46.69 45.58 39.67 34.90
Operating Cycle
249.72 254.96 252.59 227.36 216.24
Cash Flow Ratios
Operating Cash Flow Per Share
125.41 86.48 89.88 133.00 213.00
Free Cash Flow Per Share
22.81 42.74 59.59 58.17 135.80
CapEx Per Share
102.60 43.74 30.29 74.83 77.20
Free Cash Flow to Operating Cash Flow
0.18 0.49 0.66 0.44 0.64
Dividend Paid and CapEx Coverage Ratio
0.72 0.78 1.00 1.01 1.46
Capital Expenditure Coverage Ratio
1.22 1.98 2.97 1.78 2.76
Operating Cash Flow Coverage Ratio
0.52 6.54 5.75 5.65 7.26
Operating Cash Flow to Sales Ratio
0.04 0.04 0.05 0.08 0.11
Free Cash Flow Yield
0.76%2.10%3.03%3.15%8.27%
Valuation Ratios
Price-to-Earnings (P/E) Ratio
13.14 13.54 23.20 21.56 13.32
Price-to-Sales (P/S) Ratio
1.05 0.85 1.06 1.09 0.88
Price-to-Book (P/B) Ratio
1.24 0.96 0.97 0.94 0.88
Price-to-Free Cash Flow (P/FCF) Ratio
131.08 47.61 33.03 31.79 12.09
Price-to-Operating Cash Flow Ratio
23.84 23.53 21.90 13.90 7.71
Price-to-Earnings Growth (PEG) Ratio
0.26 0.18 -21.62 -0.71 -0.39
Price-to-Fair Value
1.24 0.96 0.97 0.94 0.88
Enterprise Value Multiple
6.24 5.38 9.29 7.96 5.22
Enterprise Value
54.01B 31.38B 31.28B 29.42B 24.84B
EV to EBITDA
6.24 5.38 9.29 7.96 5.22
EV to Sales
0.87 0.59 0.75 0.76 0.59
EV to Free Cash Flow
108.46 33.14 23.38 22.12 8.00
EV to Operating Cash Flow
19.73 16.38 15.50 9.67 5.10
Tangible Book Value Per Share
2.31K 2.07K 1.97K 1.93K 1.84K
Shareholders’ Equity Per Share
2.41K 2.12K 2.02K 1.97K 1.87K
Tax and Other Ratios
Effective Tax Rate
0.28 0.29 0.30 0.31 0.28
Revenue Per Share
2.85K 2.39K 1.86K 1.69K 1.86K
Net Income Per Share
227.60 150.30 84.84 85.76 123.25
Tax Burden
0.72 0.71 0.70 0.69 0.72
Interest Burden
1.00 1.07 1.38 0.99 1.00
Research & Development to Revenue
0.02 0.02 0.02 0.03 0.03
SG&A to Revenue
0.04 0.03 0.04 0.03 0.03
Stock-Based Compensation to Revenue
0.00 0.00 0.00 0.00 0.00
Income Quality
0.55 0.41 0.74 1.07 1.24
Currency in JPY
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