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Umenohana Co., Ltd. (7604) Ratios
Umenohana Co., Ltd. Ratios
JP:7604's free cash flow for Q1 2026 was $0.00. For the 2026 fiscal year, JP:7604'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 | Apr 26 | Apr 25 | Apr 24 | Apr 23 | Apr 22 |
|---|---|---|---|---|---|
| Liquidity Ratios | |||||
| Current Ratio | 0.64 | 0.74 | 0.81 | 0.46 | 0.53 |
| Quick Ratio | 0.50 | 0.51 | 0.58 | 0.38 | 0.48 |
| Cash Ratio | 0.25 | 0.22 | 0.29 | 0.23 | 0.34 |
| Solvency Ratio | 0.05 | 0.02 | 0.08 | 0.02 | 0.04 |
| Operating Cash Flow Ratio | 0.21 | 0.08 | 0.07 | 0.06 | 0.02 |
| Short-Term Operating Cash Flow Coverage | 0.31 | 0.12 | 0.11 | 0.08 | 0.02 |
| Net Current Asset Value | $ -13.94B | $ -14.28B | $ -14.15B | $ -15.54B | $ -15.50B |
| Leverage Ratios | |||||
| Debt-to-Assets Ratio | 0.69 | 0.73 | 0.67 | 0.69 | 0.71 |
| Debt-to-Equity Ratio | 7.36 | 9.10 | 5.01 | 7.01 | 6.82 |
| Debt-to-Capital Ratio | 0.88 | 0.90 | 0.83 | 0.88 | 0.87 |
| Long-Term Debt-to-Capital Ratio | 0.80 | 0.85 | 0.76 | 0.68 | 0.62 |
| Financial Leverage Ratio | 10.69 | 12.54 | 7.46 | 10.10 | 9.59 |
| Debt Service Coverage Ratio | 0.18 | 0.09 | 0.30 | 0.03 | 0.07 |
| Interest Coverage Ratio | 3.51 | 4.28 | 10.61 | 1.18 | -19.91 |
| Debt to Market Cap | 2.00 | 2.23 | 2.01 | 2.38 | 2.52 |
| Interest Debt Per Share | 1760.91 | 1908.86 | 2111.42 | 2201.83 | 2556.23 |
| Net Debt to EBITDA | 8.81 | 16.72 | 7.45 | 33.00 | 10.48 |
| Profitability Margins | |||||
| Gross Profit Margin | 64.84% | 65.05% | 65.47% | 64.29% | 64.57% |
| EBIT Margin | 2.17% | 0.15% | 3.64% | -1.51% | 1.84% |
| EBITDA Margin | 4.90% | 2.98% | 6.35% | 1.54% | 5.87% |
| Operating Profit Margin | 2.17% | 1.87% | 2.75% | 0.33% | -7.22% |
| Pretax Profit Margin | 1.46% | -0.29% | 3.38% | -1.79% | 1.48% |
| Net Profit Margin | 0.85% | -1.30% | 3.42% | -1.61% | 0.96% |
| Continuous Operations Profit Margin | 0.88% | -1.37% | 3.36% | -1.99% | 0.76% |
| Net Income Per EBT | 58.32% | 456.96% | 101.36% | 89.55% | 65.00% |
| EBT Per EBIT | 66.95% | -15.25% | 122.84% | -547.91% | -20.50% |
| Return on Assets (ROA) | 1.13% | -1.67% | 4.06% | -1.74% | 0.76% |
| Return on Equity (ROE) | 12.05% | -20.95% | 30.33% | -17.59% | 7.26% |
| Return on Capital Employed (ROCE) | 5.23% | 4.01% | 5.22% | 0.93% | -16.63% |
| Return on Invested Capital (ROIC) | 2.02% | 2.75% | 3.74% | 0.41% | -3.28% |
| Return on Tangible Assets | 1.13% | -1.68% | 4.09% | -1.75% | 0.76% |
| Earnings Yield | 3.27% | -5.15% | 12.14% | -5.98% | 2.68% |
| Efficiency Ratios | |||||
| Receivables Turnover | 18.67 | 18.04 | 18.53 | 15.97 | 14.58 |
| Payables Turnover | 13.95 | 15.28 | 13.62 | 13.99 | 13.34 |
| Inventory Turnover | 7.76 | 4.86 | 4.85 | 7.62 | 8.20 |
| Fixed Asset Turnover | 2.33 | 2.25 | 2.18 | 1.75 | 1.39 |
| Asset Turnover | 1.33 | 1.28 | 1.19 | 1.09 | 0.79 |
| Working Capital Turnover Ratio | -9.88 | -13.97 | -5.80 | -3.18 | -2.23 |
| Cash Conversion Cycle | 40.46 | 71.37 | 68.08 | 44.68 | 42.20 |
| Days of Sales Outstanding | 19.55 | 20.23 | 19.70 | 22.86 | 25.03 |
| Days of Inventory Outstanding | 47.06 | 75.03 | 75.19 | 47.92 | 44.54 |
| Days of Payables Outstanding | 26.16 | 23.89 | 26.81 | 26.10 | 27.37 |
| Operating Cycle | 66.61 | 95.26 | 94.89 | 70.78 | 69.57 |
| Cash Flow Ratios | |||||
| Operating Cash Flow Per Share | 241.89 | 82.43 | 86.11 | 119.36 | 46.12 |
| Free Cash Flow Per Share | 137.69 | -19.92 | -10.71 | 19.50 | -10.99 |
| Dividend Paid and CapEx Coverage Ratio | 2.06 | 0.67 | 0.74 | 1.11 | 0.81 |
| Capital Expenditure Coverage Ratio | 2.32 | 0.81 | 0.89 | 1.20 | 0.81 |
| Operating Cash Flow Coverage Ratio | 0.14 | 0.04 | 0.04 | 0.05 | 0.02 |
| Operating Cash Flow to Sales Ratio | 0.07 | 0.02 | 0.02 | 0.03 | 0.02 |
| Free Cash Flow Yield | 15.79% | -2.35% | -1.02% | 2.12% | -1.08% |
| Valuation Ratios | |||||
| Price-to-Earnings (P/E) Ratio | 30.58 | -19.43 | 8.23 | -16.72 | 37.38 |
| Price-to-Sales (P/S) Ratio | 0.26 | 0.25 | 0.28 | 0.27 | 0.36 |
| Price-to-Book (P/B) Ratio | 3.69 | 4.07 | 2.50 | 2.94 | 2.71 |
| Price-to-Free Cash Flow (P/FCF) Ratio | 6.33 | -42.51 | -97.82 | 47.17 | -92.20 |
| Price-to-Operating Cash Flow Ratio | 3.61 | 10.28 | 12.17 | 7.71 | 21.97 |
| Price-to-Earnings Growth (PEG) Ratio | -0.18 | 0.14 | -0.03 | 0.04 | -0.35 |
| Enterprise Value Multiple | 14.11 | 25.20 | 11.89 | 50.49 | 16.60 |
| Enterprise Value | 20.62B | 22.13B | 22.50B | 21.28B | 22.02B |
| EV to EBITDA | 14.11 | 25.20 | 11.89 | 50.49 | 16.60 |
| EV to Sales | 0.69 | 0.75 | 0.75 | 0.78 | 0.97 |
| EV to Free Cash Flow | 16.87 | -126.26 | -261.86 | 136.15 | -250.15 |
| EV to Operating Cash Flow | 9.61 | 30.52 | 32.58 | 22.25 | 59.59 |
| Tangible Book Value Per Share | 222.32 | 187.05 | 404.32 | 302.88 | 371.54 |
| Shareholders’ Equity Per Share | 236.59 | 208.09 | 419.58 | 312.69 | 373.37 |
| Tax and Other Ratios | |||||
| Effective Tax Rate | 0.40 | -3.81 | 0.00 | -0.11 | 0.49 |
| Revenue Per Share | 3360.30 | 3346.01 | 3718.02 | 3426.43 | 2819.30 |
| Net Income Per Share | 28.52 | -43.59 | 127.28 | -55.01 | 27.10 |
| Tax Burden | 0.58 | 4.57 | 1.01 | 0.90 | 0.65 |
| Interest Burden | 0.67 | -1.87 | 0.93 | 1.18 | 0.80 |
| Research & Development to Revenue | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| SG&A to Revenue | 0.63 | 0.63 | 0.00 | 0.00 | 0.00 |
| Stock-Based Compensation to Revenue | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Income Quality | 8.48 | -1.89 | 0.69 | -2.41 | 1.70 |
Currency in JPY
