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SHIKIGAKU Co., Ltd. (7049) Ratios
SHIKIGAKU Co., Ltd. Ratios
JP:7049's free cash flow for Q2 2026 was $0.00. For the 2026 fiscal year, JP:7049'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 | Feb 26 | Feb 25 | Feb 24 | Feb 23 | Feb 22 |
|---|---|---|---|---|---|
| Liquidity Ratios | |||||
| Current Ratio | 3.60 | 3.08 | 3.38 | 3.62 | 2.92 |
| Quick Ratio | 3.59 | 3.08 | 3.37 | 3.61 | 2.90 |
| Cash Ratio | 1.82 | 1.72 | 2.09 | 2.37 | 2.36 |
| Solvency Ratio | 0.30 | 0.34 | -0.02 | -0.10 | 0.22 |
| Operating Cash Flow Ratio | 0.26 | 0.13 | -0.15 | -0.84 | 0.42 |
| Short-Term Operating Cash Flow Coverage | 4.71 | 0.70 | -0.58 | -2.57 | 3.21 |
| Net Current Asset Value | $ 2.95B | $ 2.69B | $ 2.33B | $ 2.26B | $ 1.89B |
| Leverage Ratios | |||||
| Debt-to-Assets Ratio | 0.02 | 0.07 | 0.14 | 0.21 | 0.09 |
| Debt-to-Equity Ratio | 0.04 | 0.14 | 0.28 | 0.42 | 0.16 |
| Debt-to-Capital Ratio | 0.04 | 0.12 | 0.22 | 0.30 | 0.14 |
| Long-Term Debt-to-Capital Ratio | 0.01 | 0.04 | 0.13 | 0.21 | 0.09 |
| Financial Leverage Ratio | 1.69 | 1.93 | 2.00 | 1.97 | 1.73 |
| Debt Service Coverage Ratio | 6.35 | 1.73 | -0.16 | -0.74 | 2.94 |
| Interest Coverage Ratio | 174.93 | 73.15 | -21.93 | -15.36 | 78.33 |
| Debt to Market Cap | 0.01 | 0.05 | 0.14 | 0.23 | 0.05 |
| Interest Debt Per Share | 12.97 | 41.03 | 73.51 | 124.92 | 50.32 |
| Net Debt to EBITDA | -3.59 | -3.08 | 59.59 | 7.69 | -3.60 |
| Profitability Margins | |||||
| Gross Profit Margin | 66.88% | 69.61% | 71.11% | 77.11% | 72.33% |
| EBIT Margin | 7.52% | 10.69% | -2.16% | -6.60% | 14.52% |
| EBITDA Margin | 8.50% | 11.90% | -0.60% | -4.76% | 16.29% |
| Operating Profit Margin | 7.52% | 6.16% | -2.34% | -1.29% | 9.41% |
| Pretax Profit Margin | 5.18% | 10.61% | -2.26% | -6.69% | 14.40% |
| Net Profit Margin | 4.50% | 7.94% | -2.02% | -5.65% | 5.88% |
| Continuous Operations Profit Margin | 3.15% | 6.56% | -2.67% | -8.04% | 9.73% |
| Net Income Per EBT | 86.88% | 74.89% | 89.47% | 84.58% | 40.85% |
| EBT Per EBIT | 68.87% | 172.14% | 96.50% | 518.76% | 152.96% |
| Return on Assets (ROA) | 6.05% | 8.71% | -2.14% | -5.34% | 5.50% |
| Return on Equity (ROE) | 10.24% | 16.82% | -4.28% | -10.53% | 9.51% |
| Return on Capital Employed (ROCE) | 13.25% | 9.32% | -3.30% | -1.59% | 12.09% |
| Return on Invested Capital (ROIC) | 7.94% | 5.40% | -3.04% | -1.44% | 7.79% |
| Return on Tangible Assets | 6.15% | 8.90% | -2.19% | -5.54% | 5.81% |
| Earnings Yield | 4.14% | 6.01% | -2.21% | -5.79% | 2.76% |
| Efficiency Ratios | |||||
| Receivables Turnover | 10.06 | 9.51 | 9.19 | 10.63 | 12.69 |
| Payables Turnover | 0.00 | 0.00 | 0.00 | 0.00 | 53.77 |
| Inventory Turnover | 125.28 | 154.69 | 246.66 | 118.81 | 55.52 |
| Fixed Asset Turnover | 45.87 | 35.74 | 36.38 | 29.79 | 39.00 |
| Asset Turnover | 1.35 | 1.10 | 1.06 | 0.94 | 0.94 |
| Working Capital Turnover Ratio | 2.25 | 1.96 | 1.73 | 1.77 | 2.61 |
| Cash Conversion Cycle | 39.21 | 40.73 | 41.22 | 37.40 | 28.54 |
| Days of Sales Outstanding | 36.30 | 38.37 | 39.74 | 34.33 | 28.75 |
| Days of Inventory Outstanding | 2.91 | 2.36 | 1.48 | 3.07 | 6.57 |
| Days of Payables Outstanding | 0.00 | 0.00 | 0.00 | 0.00 | 6.79 |
| Operating Cycle | 39.21 | 40.73 | 41.22 | 37.40 | 35.33 |
| Cash Flow Ratios | |||||
| Operating Cash Flow Per Share | 35.70 | 19.75 | -19.47 | -116.24 | 60.68 |
| Free Cash Flow Per Share | 32.73 | 55.50 | -20.11 | -127.49 | 43.36 |
| Dividend Paid and CapEx Coverage Ratio | 12.00 | 3.73 | -33.69 | -10.34 | 3.50 |
| Capital Expenditure Coverage Ratio | 12.00 | 3.73 | -33.69 | -10.34 | 3.50 |
| Operating Cash Flow Coverage Ratio | 2.83 | 0.49 | -0.27 | -0.93 | 1.22 |
| Operating Cash Flow to Sales Ratio | 0.05 | 0.03 | -0.04 | -0.21 | 0.12 |
| Free Cash Flow Yield | 3.87% | 6.66% | -4.00% | -23.65% | 4.12% |
| Valuation Ratios | |||||
| Price-to-Earnings (P/E) Ratio | 24.17 | 16.64 | -45.20 | -17.28 | 36.20 |
| Price-to-Sales (P/S) Ratio | 1.09 | 1.32 | 0.91 | 0.98 | 2.13 |
| Price-to-Book (P/B) Ratio | 2.47 | 2.80 | 1.94 | 1.82 | 3.44 |
| Price-to-Free Cash Flow (P/FCF) Ratio | 25.82 | 15.01 | -25.02 | -4.23 | 24.26 |
| Price-to-Operating Cash Flow Ratio | 23.67 | 42.18 | -25.84 | -4.64 | 17.34 |
| Price-to-Earnings Growth (PEG) Ratio | -0.80 | -0.03 | 0.70 | 0.08 | -0.06 |
| Enterprise Value Multiple | 9.21 | 8.03 | -94.14 | -12.84 | 9.47 |
| Enterprise Value | 5.12B | 5.13B | 2.71B | 2.73B | 5.90B |
| EV to EBITDA | 9.21 | 8.03 | -94.14 | -12.84 | 9.47 |
| EV to Sales | 0.78 | 0.96 | 0.56 | 0.61 | 1.54 |
| EV to Free Cash Flow | 18.58 | 10.85 | -15.32 | -2.64 | 17.58 |
| EV to Operating Cash Flow | 17.03 | 30.49 | -15.82 | -2.90 | 12.57 |
| Tangible Book Value Per Share | 425.72 | 391.13 | 340.95 | 344.49 | 324.55 |
| Shareholders’ Equity Per Share | 341.54 | 297.62 | 259.91 | 296.08 | 305.53 |
| Tax and Other Ratios | |||||
| Effective Tax Rate | 0.39 | 0.38 | -0.18 | -0.20 | 0.32 |
| Revenue Per Share | 777.10 | 630.03 | 549.80 | 551.49 | 494.11 |
| Net Income Per Share | 34.96 | 50.06 | -11.13 | -31.18 | 29.06 |
| Tax Burden | 0.87 | 0.75 | 0.89 | 0.85 | 0.41 |
| Interest Burden | 0.69 | 0.99 | 1.05 | 1.01 | 0.99 |
| Research & Development to Revenue | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| SG&A to Revenue | 0.59 | 0.63 | 0.59 | 0.66 | 0.53 |
| Stock-Based Compensation to Revenue | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Income Quality | 1.02 | 0.39 | 1.75 | 3.15 | 2.10 |
Currency in JPY