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Art Vivant Co., Ltd. (JP:7523)
:7523
Japanese Market
7523
Art Vivant Co., Ltd.
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Art Vivant Co., Ltd. (7523) Ratios

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Art Vivant Co., Ltd. Ratios

JP:7523's free cash flow for Q1 2026 was ¥0.77. For the 2026 fiscal year, JP:7523's free cash flow was decreased by ¥ and operating cash flow was ¥0.21. See a summary of the company’s cash flow.
Ratios
TTM
Mar 26Mar 25Mar 24Mar 23
Liquidity Ratios
Current Ratio
 1.78 1.78 1.80 1.72 1.71
Quick Ratio
 1.49 1.49 1.36 1.27 1.36
Cash Ratio
 0.46 0.49 0.35 0.28 0.34
Solvency Ratio
 0.08 0.09 0.07 0.10 0.08
Operating Cash Flow Ratio
 0.00 0.20 0.12 -0.03 <0.01
Short-Term Operating Cash Flow Coverage
 0.00 0.40 0.22 -0.05 0.02
Net Current Asset Value
¥ 12.96B¥ 12.85B¥ 10.14B¥ 11.14B¥ 10.42B
Leverage Ratios
Debt-to-Assets Ratio
 0.29 0.29 0.34 0.31 0.30
Debt-to-Equity Ratio
 0.66 0.66 0.77 0.66 0.65
Debt-to-Capital Ratio
 0.40 0.40 0.43 0.40 0.39
Long-Term Debt-to-Capital Ratio
 0.09 0.07 0.14 0.06 0.06
Financial Leverage Ratio
 2.28 2.26 2.28 2.15 2.14
Debt Service Coverage Ratio
 0.19 0.20 0.16 0.21 0.17
Interest Coverage Ratio
 26.66 25.37 25.01 34.36 34.43
Debt to Market Cap
 0.62 0.79 1.12 0.91 1.46
Interest Debt Per Share
 1.19K 1.18K 1.22K 983.12 916.22
Net Debt to EBITDA
 0.73 0.57 2.50 1.89 2.19
Profitability Margins
Gross Profit Margin
64.41%63.68%66.83%64.54%64.88%
EBIT Margin
21.04%21.41%21.45%26.52%17.78%
EBITDA Margin
21.76%22.15%22.37%27.63%19.04%
Operating Profit Margin
20.80%21.29%19.70%21.48%20.96%
Pretax Profit Margin
20.07%20.57%20.66%25.89%17.17%
Net Profit Margin
12.19%13.31%11.80%16.05%12.63%
Continuous Operations Profit Margin
12.19%13.31%11.80%16.05%12.63%
Net Income Per EBT
60.77%64.73%57.11%62.01%73.53%
EBT Per EBIT
96.46%96.62%104.87%120.51%81.93%
Return on Assets (ROA)
4.24%4.61%3.63%5.16%4.11%
Return on Equity (ROE)
9.82%10.39%8.27%11.12%8.80%
Return on Capital Employed (ROCE)
14.78%15.04%11.50%13.83%13.53%
Return on Invested Capital (ROIC)
5.97%6.41%4.39%5.52%6.47%
Return on Tangible Assets
4.25%4.62%3.64%5.17%4.12%
Earnings Yield
9.21%12.63%12.18%15.34%19.97%
Efficiency Ratios
Receivables Turnover
 0.70 0.71 0.68 0.70 0.70
Payables Turnover
 10.31 9.86 9.03 10.70 9.19
Inventory Turnover
 0.82 0.85 0.49 0.50 0.65
Fixed Asset Turnover
 26.36 25.24 19.86 14.67 11.73
Asset Turnover
 0.35 0.35 0.31 0.32 0.33
Working Capital Turnover Ratio
 0.88 0.91 0.84 0.92 0.92
Cash Conversion Cycle
 932.55 906.73 1.25K 1.21K 1.05K
Days of Sales Outstanding
 522.94 514.77 538.99 523.86 523.81
Days of Inventory Outstanding
 445.02 428.99 748.12 724.91 561.01
Days of Payables Outstanding
 35.40 37.03 40.42 34.10 39.72
Operating Cycle
 967.96 943.76 1.29K 1.25K 1.08K
Cash Flow Ratios
Operating Cash Flow Per Share
 0.00 411.26 208.06 -45.95 14.87
Free Cash Flow Per Share
 0.00 408.54 205.47 -54.52 5.17
CapEx Per Share
 0.00 2.73 2.60 8.57 9.70
Free Cash Flow to Operating Cash Flow
 0.00 0.99 0.99 1.19 0.35
Dividend Paid and CapEx Coverage Ratio
 0.00 4.02 3.32 -0.86 0.37
Capital Expenditure Coverage Ratio
 0.00 150.79 80.12 -5.37 1.53
Operating Cash Flow Coverage Ratio
 0.00 0.35 0.17 -0.05 0.02
Operating Cash Flow to Sales Ratio
 0.00 0.30 0.19 -0.05 0.02
Free Cash Flow Yield
0.00%27.89%19.17%-5.10%0.83%
Valuation Ratios
Price-to-Earnings (P/E) Ratio
 10.84 7.92 8.21 6.52 5.01
Price-to-Sales (P/S) Ratio
 1.32 1.05 0.97 1.05 0.63
Price-to-Book (P/B) Ratio
 1.05 0.82 0.68 0.72 0.44
Price-to-Free Cash Flow (P/FCF) Ratio
 0.00 3.59 5.22 -19.59 119.84
Price-to-Operating Cash Flow Ratio
 0.00 3.56 5.15 -23.24 41.69
Price-to-Earnings Growth (PEG) Ratio
 0.30 0.19 -0.40 0.20 0.32
Price-to-Fair Value
 1.05 0.82 0.68 0.72 0.44
Enterprise Value Multiple
 6.81 5.32 6.83 5.68 5.51
Enterprise Value
 19.22B 14.95B 16.39B 17.28B 11.26B
EV to EBITDA
 6.81 5.32 6.83 5.68 5.51
EV to Sales
 1.48 1.18 1.53 1.57 1.05
EV to Free Cash Flow
 0.00 4.01 8.23 -29.39 198.93
EV to Operating Cash Flow
 0.00 3.99 8.13 -34.86 69.20
Tangible Book Value Per Share
 1.77K 1.77K 1.57K 1.47K 1.40K
Shareholders’ Equity Per Share
 1.78K 1.78K 1.58K 1.47K 1.41K
Tax and Other Ratios
Effective Tax Rate
 0.39 0.35 0.43 0.38 0.26
Revenue Per Share
 1.42K 1.39K 1.11K 1.02K 980.59
Net Income Per Share
 172.73 185.00 130.61 163.86 123.83
Tax Burden
 0.61 0.65 0.57 0.62 0.74
Interest Burden
 0.95 0.96 0.96 0.98 0.97
Research & Development to Revenue
 0.00 0.00 0.00 0.00 0.00
SG&A to Revenue
 0.44 0.42 0.47 0.29 0.30
Stock-Based Compensation to Revenue
 0.00 0.00 0.00 0.00 0.00
Income Quality
 0.00 2.22 1.59 -0.28 0.12
Currency in JPY