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JMS Co., Ltd. (7702) Ratios
JMS Co., Ltd. Ratios
JP:7702's free cash flow for Q1 2026 was $0.00. For the 2026 fiscal year, JP:7702'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 | 1.78 | 1.79 | 1.63 | 1.88 | 1.75 |
| Quick Ratio | 1.02 | 0.98 | 0.99 | 1.09 | 1.03 |
| Cash Ratio | 0.29 | 0.22 | 0.34 | 0.28 | 0.29 |
| Solvency Ratio | 0.07 | 0.10 | 0.08 | 0.11 | 0.12 |
| Operating Cash Flow Ratio | 0.06 | 0.06 | 0.10 | 0.11 | 0.19 |
| Short-Term Operating Cash Flow Coverage | 0.11 | 0.13 | 0.22 | 0.31 | 0.55 |
| Net Current Asset Value | $ 6.11B | $ 5.27B | $ 4.70B | $ 6.55B | $ 5.16B |
| Leverage Ratios | |||||
| Debt-to-Assets Ratio | 0.34 | 0.30 | 0.32 | 0.27 | 0.26 |
| Debt-to-Equity Ratio | 0.67 | 0.60 | 0.66 | 0.51 | 0.51 |
| Debt-to-Capital Ratio | 0.40 | 0.38 | 0.40 | 0.34 | 0.34 |
| Long-Term Debt-to-Capital Ratio | 0.22 | 0.22 | 0.21 | 0.23 | 0.21 |
| Financial Leverage Ratio | 1.99 | 1.99 | 2.09 | 1.93 | 1.95 |
| Debt Service Coverage Ratio | 0.25 | 0.37 | 0.27 | 0.50 | 0.53 |
| Interest Coverage Ratio | 0.94 | 2.57 | -1.22 | 4.34 | 6.16 |
| Debt to Market Cap | 2.57 | 2.02 | 1.96 | 1.53 | 1.22 |
| Interest Debt Per Share | 1158.71 | 1016.07 | 1109.21 | 814.74 | 772.64 |
| Net Debt to EBITDA | 4.81 | 3.97 | 4.07 | 3.06 | 2.64 |
| Profitability Margins | |||||
| Gross Profit Margin | 23.32% | 22.83% | 21.59% | 22.90% | 24.53% |
| EBIT Margin | 0.58% | 1.29% | 0.56% | 1.23% | 2.12% |
| EBITDA Margin | 6.40% | 6.87% | 6.25% | 6.87% | 7.90% |
| Operating Profit Margin | 0.58% | 1.25% | -0.41% | 1.14% | 1.68% |
| Pretax Profit Margin | -0.56% | 0.80% | 0.22% | 0.97% | 1.85% |
| Net Profit Margin | -1.19% | 0.13% | -0.06% | 0.44% | 1.42% |
| Continuous Operations Profit Margin | -1.24% | 0.01% | -0.07% | 0.41% | 1.40% |
| Net Income Per EBT | 213.04% | 15.86% | -24.83% | 45.32% | 76.84% |
| EBT Per EBIT | -96.08% | 64.19% | -54.10% | 85.64% | 109.69% |
| Return on Assets (ROA) | -0.94% | 0.11% | -0.04% | 0.38% | 1.15% |
| Return on Equity (ROE) | -1.88% | 0.22% | -0.09% | 0.73% | 2.23% |
| Return on Capital Employed (ROCE) | 0.68% | 1.57% | -0.49% | 1.39% | 1.99% |
| Return on Invested Capital (ROIC) | 0.54% | 0.02% | 0.12% | 0.51% | 1.29% |
| Return on Tangible Assets | -0.96% | 0.11% | -0.04% | 0.38% | 1.16% |
| Earnings Yield | -7.52% | 0.79% | -0.28% | 2.20% | 5.54% |
| Efficiency Ratios | |||||
| Receivables Turnover | 3.53 | 3.74 | 3.57 | 3.71 | 3.62 |
| Payables Turnover | 8.85 | 6.77 | 5.84 | 5.65 | 5.18 |
| Inventory Turnover | 2.50 | 2.60 | 2.68 | 2.77 | 2.66 |
| Fixed Asset Turnover | 2.38 | 2.47 | 2.25 | 2.45 | 2.28 |
| Asset Turnover | 0.79 | 0.86 | 0.77 | 0.86 | 0.81 |
| Working Capital Turnover Ratio | 3.22 | 3.59 | 3.39 | 3.44 | 3.46 |
| Cash Conversion Cycle | 208.20 | 183.84 | 175.92 | 165.58 | 167.64 |
| Days of Sales Outstanding | 103.38 | 97.48 | 102.12 | 98.30 | 100.70 |
| Days of Inventory Outstanding | 146.05 | 140.28 | 136.35 | 131.88 | 137.46 |
| Days of Payables Outstanding | 41.24 | 53.92 | 62.55 | 64.61 | 70.52 |
| Operating Cycle | 249.44 | 237.76 | 238.47 | 230.19 | 238.16 |
| Cash Flow Ratios | |||||
| Operating Cash Flow Per Share | 64.60 | 59.89 | 128.32 | 101.66 | 180.08 |
| Free Cash Flow Per Share | -36.38 | -58.05 | 20.35 | -43.82 | 46.59 |
| Dividend Paid and CapEx Coverage Ratio | 0.55 | 0.44 | 1.03 | 0.63 | 1.20 |
| Capital Expenditure Coverage Ratio | 0.64 | 0.51 | 1.19 | 0.70 | 1.35 |
| Operating Cash Flow Coverage Ratio | 0.06 | 0.06 | 0.12 | 0.13 | 0.24 |
| Operating Cash Flow to Sales Ratio | 0.02 | 0.02 | 0.05 | 0.04 | 0.08 |
| Free Cash Flow Yield | -8.56% | -12.59% | 3.85% | -8.38% | 7.64% |
| Valuation Ratios | |||||
| Price-to-Earnings (P/E) Ratio | -13.31 | 127.00 | -359.58 | 45.49 | 18.04 |
| Price-to-Sales (P/S) Ratio | 0.16 | 0.16 | 0.20 | 0.20 | 0.26 |
| Price-to-Book (P/B) Ratio | 0.25 | 0.28 | 0.32 | 0.33 | 0.40 |
| Price-to-Free Cash Flow (P/FCF) Ratio | -11.68 | -7.94 | 25.99 | -11.94 | 13.09 |
| Price-to-Operating Cash Flow Ratio | 6.58 | 7.70 | 4.12 | 5.14 | 3.39 |
| Price-to-Earnings Growth (PEG) Ratio | 0.01 | -0.37 | 3.19 | -0.69 | -0.34 |
| Enterprise Value Multiple | 7.28 | 6.33 | 7.25 | 5.98 | 5.88 |
| Enterprise Value | 30.71B | 30.33B | 29.56B | 26.20B | 27.01B |
| EV to EBITDA | 7.28 | 6.33 | 7.25 | 5.98 | 5.88 |
| EV to Sales | 0.47 | 0.43 | 0.45 | 0.41 | 0.46 |
| EV to Free Cash Flow | -34.42 | -21.33 | 59.37 | -24.47 | 23.74 |
| EV to Operating Cash Flow | 19.39 | 20.68 | 9.42 | 10.54 | 6.14 |
| Tangible Book Value Per Share | 1664.39 | 1632.41 | 1624.44 | 1548.56 | 1476.02 |
| Shareholders’ Equity Per Share | 1701.83 | 1667.03 | 1658.03 | 1576.30 | 1512.94 |
| Tax and Other Ratios | |||||
| Effective Tax Rate | -1.22 | 0.99 | 1.32 | 0.58 | 0.24 |
| Revenue Per Share | 2685.22 | 2847.33 | 2668.18 | 2607.66 | 2381.25 |
| Net Income Per Share | -31.97 | 3.63 | -1.47 | 11.50 | 33.81 |
| Tax Burden | 2.13 | 0.16 | -0.25 | 0.45 | 0.77 |
| Interest Burden | -0.96 | 0.62 | 0.40 | 0.79 | 0.87 |
| Research & Development to Revenue | 0.00 | 0.00 | 0.02 | 0.02 | 0.03 |
| SG&A to Revenue | 0.23 | 0.22 | 0.16 | 0.16 | 0.16 |
| Stock-Based Compensation to Revenue | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Income Quality | -2.02 | 16.48 | -87.22 | 4.01 | 4.09 |
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