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CELM, Inc. (7367) Ratios
CELM, Inc. Ratios
JP:7367's free cash flow for Q1 2026 was $0.00. For the 2026 fiscal year, JP:7367'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 | 1.61 | 1.47 | 1.56 | 1.79 | 2.12 |
| Quick Ratio | 1.60 | 1.47 | 1.56 | 1.79 | 2.11 |
| Cash Ratio | 0.96 | 0.87 | 1.14 | 1.08 | 1.74 |
| Solvency Ratio | 0.26 | 0.19 | 0.48 | 0.45 | 0.29 |
| Operating Cash Flow Ratio | 0.54 | 0.54 | 0.41 | 0.44 | 0.65 |
| Short-Term Operating Cash Flow Coverage | 3.62 | 3.73 | 1.27 | 2.89 | 4.55 |
| Net Current Asset Value | $ -863.94M | $ -1.61B | $ 942.55M | $ 1.19B | $ 1.55B |
| Leverage Ratios | |||||
| Debt-to-Assets Ratio | 0.31 | 0.37 | 0.12 | 0.06 | 0.09 |
| Debt-to-Equity Ratio | 0.70 | 0.97 | 0.18 | 0.09 | 0.14 |
| Debt-to-Capital Ratio | 0.41 | 0.49 | 0.15 | 0.08 | 0.12 |
| Long-Term Debt-to-Capital Ratio | 0.38 | 0.47 | 0.00 | 0.02 | 0.07 |
| Financial Leverage Ratio | 2.26 | 2.60 | 1.56 | 1.51 | 1.53 |
| Debt Service Coverage Ratio | 3.53 | 2.90 | 1.51 | 3.13 | 2.40 |
| Interest Coverage Ratio | 24.54 | 50.97 | 347.99 | 303.70 | 151.36 |
| Debt to Market Cap | 0.32 | 0.36 | 0.07 | 0.06 | 0.18 |
| Interest Debt Per Share | 103.95 | 125.31 | 24.31 | 24.29 | 42.39 |
| Net Debt to EBITDA | 0.22 | 0.79 | -1.15 | -1.48 | -2.63 |
| Profitability Margins | |||||
| Gross Profit Margin | 49.87% | 51.64% | 51.36% | 51.71% | 51.62% |
| EBIT Margin | 11.27% | 12.18% | 13.40% | 10.18% | 10.85% |
| EBITDA Margin | 15.71% | 15.95% | 16.28% | 13.22% | 14.20% |
| Operating Profit Margin | 11.27% | 13.13% | 13.82% | 12.89% | 11.27% |
| Pretax Profit Margin | 10.02% | 11.92% | 13.37% | 10.14% | 10.78% |
| Net Profit Margin | 5.64% | 6.75% | 8.42% | 7.47% | 5.77% |
| Continuous Operations Profit Margin | 5.64% | 6.75% | 8.41% | 7.47% | 5.77% |
| Net Income Per EBT | 56.29% | 56.63% | 62.96% | 73.67% | 53.55% |
| EBT Per EBIT | 88.87% | 90.79% | 96.69% | 78.69% | 95.66% |
| Return on Assets (ROA) | 8.24% | 7.59% | 12.97% | 10.85% | 6.22% |
| Return on Equity (ROE) | 18.65% | 19.69% | 20.24% | 16.41% | 9.49% |
| Return on Capital Employed (ROCE) | 22.59% | 20.14% | 32.99% | 27.59% | 16.97% |
| Return on Invested Capital (ROIC) | 12.05% | 10.83% | 17.62% | 18.98% | 8.60% |
| Return on Tangible Assets | 15.85% | 15.87% | 19.79% | 16.00% | 8.89% |
| Earnings Yield | 8.58% | 7.36% | 7.76% | 10.69% | 12.37% |
| Efficiency Ratios | |||||
| Receivables Turnover | 9.00 | 7.56 | 11.64 | 11.71 | 11.06 |
| Payables Turnover | 7.40 | 5.41 | 6.35 | 6.52 | 6.30 |
| Inventory Turnover | 783.83 | 460.78 | 519.37 | 426.62 | 347.93 |
| Fixed Asset Turnover | 74.96 | 58.16 | 123.50 | 116.12 | 50.58 |
| Asset Turnover | 1.46 | 1.12 | 1.54 | 1.45 | 1.08 |
| Working Capital Turnover Ratio | 9.91 | 8.69 | 6.70 | 4.57 | 7.12 |
| Cash Conversion Cycle | -8.30 | -18.35 | -25.41 | -23.95 | -23.90 |
| Days of Sales Outstanding | 40.54 | 48.27 | 31.35 | 31.17 | 32.99 |
| Days of Inventory Outstanding | 0.47 | 0.79 | 0.70 | 0.86 | 1.05 |
| Days of Payables Outstanding | 49.31 | 67.41 | 57.47 | 55.98 | 57.94 |
| Operating Cycle | 41.01 | 49.06 | 32.05 | 32.02 | 34.04 |
| Cash Flow Ratios | |||||
| Operating Cash Flow Per Share | 47.54 | 48.11 | 30.62 | 55.55 | 85.20 |
| Free Cash Flow Per Share | 47.30 | 47.03 | 26.07 | 52.20 | 85.13 |
| Dividend Paid and CapEx Coverage Ratio | 2.93 | 4.09 | 2.51 | 2.96 | 18.65 |
| Capital Expenditure Coverage Ratio | 197.97 | 44.43 | 6.74 | 16.61 | 1239.27 |
| Operating Cash Flow Coverage Ratio | 0.47 | 0.39 | 1.27 | 2.31 | 2.03 |
| Operating Cash Flow to Sales Ratio | 0.10 | 0.13 | 0.09 | 0.10 | 0.17 |
| Free Cash Flow Yield | 15.06% | 13.75% | 7.44% | 12.95% | 36.61% |
| Valuation Ratios | |||||
| Price-to-Earnings (P/E) Ratio | 11.66 | 13.58 | 12.88 | 9.35 | 8.09 |
| Price-to-Sales (P/S) Ratio | 0.66 | 0.92 | 1.08 | 0.70 | 0.47 |
| Price-to-Book (P/B) Ratio | 2.17 | 2.67 | 2.61 | 1.54 | 0.77 |
| Price-to-Free Cash Flow (P/FCF) Ratio | 6.64 | 7.27 | 13.44 | 7.72 | 2.73 |
| Price-to-Operating Cash Flow Ratio | 6.60 | 7.11 | 11.45 | 7.25 | 2.73 |
| Price-to-Earnings Growth (PEG) Ratio | 1.67 | -1.84 | 0.49 | 0.19 | -2.90 |
| Enterprise Value Multiple | 4.40 | 6.54 | 5.50 | 3.80 | 0.66 |
| Enterprise Value | 7.13B | 8.53B | 6.72B | 3.65B | 602.79M |
| EV to EBITDA | 4.40 | 6.54 | 5.50 | 3.80 | 0.66 |
| EV to Sales | 0.69 | 1.04 | 0.90 | 0.50 | 0.09 |
| EV to Free Cash Flow | 6.99 | 8.27 | 11.11 | 5.55 | 0.55 |
| EV to Operating Cash Flow | 6.95 | 8.08 | 9.46 | 5.22 | 0.54 |
| Tangible Book Value Per Share | -12.65 | -45.30 | 62.14 | 134.89 | 164.34 |
| Shareholders’ Equity Per Share | 144.44 | 127.87 | 134.45 | 262.53 | 302.96 |
| Tax and Other Ratios | |||||
| Effective Tax Rate | 0.44 | 0.43 | 0.37 | 0.26 | 0.46 |
| Revenue Per Share | 477.73 | 372.93 | 323.40 | 576.80 | 498.23 |
| Net Income Per Share | 26.94 | 25.18 | 27.21 | 43.09 | 28.76 |
| Tax Burden | 0.56 | 0.57 | 0.63 | 0.74 | 0.54 |
| Interest Burden | 0.89 | 0.98 | 1.00 | 1.00 | 0.99 |
| Research & Development to Revenue | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| SG&A to Revenue | 0.39 | 0.39 | 0.00 | 0.00 | 0.00 |
| Stock-Based Compensation to Revenue | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Income Quality | 1.76 | 1.91 | 1.13 | 0.95 | 1.59 |
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