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FP Partner, Inc. (JP:7388)
:7388
Japanese Market
7388
FP Partner, Inc.
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FP Partner, Inc. (7388) Ratios

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FP Partner, Inc. Ratios

JP:7388's free cash flow for Q2 2026 was ¥0.32. For the 2026 fiscal year, JP:7388's free cash flow was decreased by ¥ and operating cash flow was ¥0.08. See a summary of the company’s cash flow.
Ratios
TTM
Nov 25Nov 24Nov 23Nov 22
Liquidity Ratios
Current Ratio
 1.56 1.85 1.93 2.53 2.14
Quick Ratio
 1.55 1.85 1.93 2.52 2.14
Cash Ratio
 1.11 1.40 1.49 2.11 1.87
Solvency Ratio
 0.34 0.39 0.64 0.66 0.46
Operating Cash Flow Ratio
 0.00 0.42 0.75 0.69 0.75
Short-Term Operating Cash Flow Coverage
 0.00 13.02 81.84 72.98 796.94
Net Current Asset Value
¥ 1.82B¥ 3.32B¥ 4.68B¥ 7.81B¥ 4.54B
Leverage Ratios
Debt-to-Assets Ratio
 0.06 0.06 0.03 0.03 0.05
Debt-to-Equity Ratio
 0.09 0.09 0.05 0.05 0.07
Debt-to-Capital Ratio
 0.09 0.09 0.05 0.05 0.07
Long-Term Debt-to-Capital Ratio
 0.07 0.07 0.04 0.04 0.07
Financial Leverage Ratio
 1.62 1.56 1.57 1.51 1.65
Debt Service Coverage Ratio
 12.82 14.28 75.52 76.64 222.88
Interest Coverage Ratio
 257.65 486.74 1.61K 2.12K 540.45
Debt to Market Cap
 0.02 0.02 <0.01 <0.01 0.01
Interest Debt Per Share
 45.13 48.84 25.86 28.11 28.53
Net Debt to EBITDA
 -1.57 -1.77 -1.39 -1.90 -2.04
Profitability Margins
Gross Profit Margin
32.90%33.25%34.11%38.13%34.39%
EBIT Margin
8.61%9.68%15.43%18.36%14.92%
EBITDA Margin
10.46%11.30%16.54%19.52%15.70%
Operating Profit Margin
8.26%9.30%14.96%18.18%14.94%
Pretax Profit Margin
8.59%9.66%15.42%18.35%14.89%
Net Profit Margin
5.67%6.36%10.96%12.94%9.24%
Continuous Operations Profit Margin
5.67%6.36%10.96%12.94%9.24%
Net Income Per EBT
65.94%65.85%71.05%70.50%62.06%
EBT Per EBIT
104.03%103.93%103.06%100.97%99.70%
Return on Assets (ROA)
9.90%11.10%21.07%20.65%16.59%
Return on Equity (ROE)
15.95%17.28%32.99%31.26%27.34%
Return on Capital Employed (ROCE)
20.94%22.88%42.19%41.19%40.17%
Return on Invested Capital (ROIC)
13.61%14.87%29.85%28.93%24.92%
Return on Tangible Assets
10.32%11.60%21.74%21.23%16.86%
Earnings Yield
3.30%4.20%5.95%3.43%4.51%
Efficiency Ratios
Receivables Turnover
 19.88 19.19 18.34 17.21 32.94
Payables Turnover
 8.14 8.17 8.67 8.03 8.80
Inventory Turnover
 1.81K 1.66K 1.47K 1.47K 1.26K
Fixed Asset Turnover
 5.22 5.91 7.45 9.92 8.83
Asset Turnover
 1.75 1.74 1.92 1.60 1.79
Working Capital Turnover Ratio
 10.16 6.41 5.04 4.35 8.50
Cash Conversion Cycle
 -26.29 -25.45 -21.96 -23.99 -30.13
Days of Sales Outstanding
 18.36 19.02 19.90 21.21 11.08
Days of Inventory Outstanding
 0.20 0.22 0.25 0.25 0.29
Days of Payables Outstanding
 44.86 44.69 42.10 45.46 41.50
Operating Cycle
 18.56 19.24 20.15 21.46 11.37
Cash Flow Ratios
Operating Cash Flow Per Share
 0.00 98.27 191.04 170.04 154.89
Free Cash Flow Per Share
 0.00 41.47 98.78 138.64 143.71
CapEx Per Share
 0.00 56.80 92.25 31.40 11.17
Free Cash Flow to Operating Cash Flow
 0.00 0.42 0.52 0.82 0.93
Dividend Paid and CapEx Coverage Ratio
 0.00 0.65 0.84 3.66 13.86
Capital Expenditure Coverage Ratio
 0.00 1.73 2.07 5.41 13.86
Operating Cash Flow Coverage Ratio
 0.00 2.02 7.43 6.07 5.49
Operating Cash Flow to Sales Ratio
 0.00 0.07 0.12 0.13 0.14
Free Cash Flow Yield
0.00%1.96%3.46%2.77%6.30%
Valuation Ratios
Price-to-Earnings (P/E) Ratio
 30.25 23.79 16.81 29.11 22.18
Price-to-Sales (P/S) Ratio
 1.72 1.51 1.84 3.77 2.05
Price-to-Book (P/B) Ratio
 4.85 4.11 5.54 9.10 6.06
Price-to-Free Cash Flow (P/FCF) Ratio
 0.00 50.93 28.90 36.06 15.88
Price-to-Operating Cash Flow Ratio
 0.00 21.49 14.94 29.40 14.74
Price-to-Earnings Growth (PEG) Ratio
 -0.73 -0.50 -15.44 0.59 0.25
Price-to-Fair Value
 4.85 4.11 5.54 9.10 6.06
Enterprise Value Multiple
 14.85 11.63 9.75 17.40 11.02
Enterprise Value
 48.53B 42.18B 57.44B 103.80B 44.30B
EV to EBITDA
 14.84 11.63 9.75 17.40 11.02
EV to Sales
 1.55 1.31 1.61 3.40 1.73
EV to Free Cash Flow
 0.00 44.22 25.31 32.52 13.40
EV to Operating Cash Flow
 0.00 18.66 13.08 26.51 12.43
Tangible Book Value Per Share
 448.42 479.56 489.90 526.46 366.49
Shareholders’ Equity Per Share
 480.05 513.95 514.91 549.36 376.38
Tax and Other Ratios
Effective Tax Rate
 0.34 0.34 0.29 0.30 0.38
Revenue Per Share
 1.36K 1.40K 1.55K 1.33K 1.11K
Net Income Per Share
 76.87 88.79 169.85 171.74 102.91
Tax Burden
 0.66 0.66 0.71 0.70 0.62
Interest Burden
 1.00 1.00 1.00 1.00 1.00
Research & Development to Revenue
 0.00 0.00 <0.01 <0.01 0.00
SG&A to Revenue
 0.25 0.24 0.18 0.15 0.19
Stock-Based Compensation to Revenue
 0.00 0.00 0.00 0.00 0.00
Income Quality
 0.00 1.11 0.80 0.99 1.51
Currency in JPY