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Sigma Koki Co., Ltd. (7713) Ratios
Sigma Koki Co., Ltd. Ratios
JP:7713's free cash flow for Q1 2026 was $0.00. For the 2026 fiscal year, JP:7713'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 | May 25 | May 24 | May 23 | May 22 | May 21 |
|---|---|---|---|---|---|
| Liquidity Ratios | |||||
| Current Ratio | 7.21 | 6.80 | 4.53 | 4.36 | 4.57 |
| Quick Ratio | 5.36 | 5.11 | 3.44 | 3.28 | 3.52 |
| Cash Ratio | 2.01 | 1.78 | 1.25 | 1.29 | 1.16 |
| Solvency Ratio | 0.52 | 0.52 | 0.28 | 0.44 | 0.43 |
| Operating Cash Flow Ratio | 0.53 | 0.22 | 0.51 | 0.32 | 0.37 |
| Short-Term Operating Cash Flow Coverage | 16.77 | 2.48 | 6.13 | 3.46 | 3.86 |
| Net Current Asset Value | $ 9.90B | $ 9.23B | $ 8.73B | $ 8.95B | $ 8.05B |
| Leverage Ratios | |||||
| Debt-to-Assets Ratio | 0.00 | 0.01 | 0.02 | 0.04 | 0.02 |
| Debt-to-Equity Ratio | 0.00 | 0.01 | 0.03 | 0.05 | 0.03 |
| Debt-to-Capital Ratio | 0.00 | 0.01 | 0.03 | 0.05 | 0.03 |
| Long-Term Debt-to-Capital Ratio | 0.00 | 0.00 | 0.01 | 0.02 | 0.01 |
| Financial Leverage Ratio | 1.14 | 1.16 | 1.23 | 1.27 | 1.24 |
| Debt Service Coverage Ratio | 22.17 | 8.99 | 4.51 | 6.48 | 6.23 |
| Interest Coverage Ratio | 1250.65 | 254.57 | 107.65 | 204.00 | 330.31 |
| Debt to Market Cap | 0.00 | 0.02 | 0.04 | 0.06 | 0.04 |
| Interest Debt Per Share | 8.45 | 29.45 | 73.30 | 116.58 | 58.58 |
| Net Debt to EBITDA | -2.08 | -1.62 | -2.14 | -1.22 | -1.29 |
| Profitability Margins | |||||
| Gross Profit Margin | 37.81% | 37.35% | 38.21% | 39.06% | 39.45% |
| EBIT Margin | 10.31% | 12.01% | 8.83% | 19.10% | 15.42% |
| EBITDA Margin | 14.31% | 15.62% | 12.28% | 22.46% | 18.98% |
| Operating Profit Margin | 10.31% | 9.77% | 10.51% | 13.23% | 13.89% |
| Pretax Profit Margin | 10.94% | 11.97% | 8.73% | 19.03% | 15.38% |
| Net Profit Margin | 7.27% | 8.51% | 6.13% | 13.14% | 11.30% |
| Continuous Operations Profit Margin | 7.32% | 8.58% | 6.13% | 13.21% | 11.37% |
| Net Income Per EBT | 66.42% | 71.12% | 70.19% | 69.03% | 73.48% |
| EBT Per EBIT | 106.11% | 122.57% | 83.08% | 143.81% | 110.76% |
| Return on Assets (ROA) | 3.92% | 4.81% | 3.28% | 7.24% | 6.32% |
| Return on Equity (ROE) | 4.47% | 5.58% | 4.03% | 9.19% | 7.86% |
| Return on Capital Employed (ROCE) | 6.05% | 6.04% | 6.48% | 8.55% | 9.00% |
| Return on Invested Capital (ROIC) | 4.04% | 4.30% | 4.48% | 5.80% | 6.55% |
| Return on Tangible Assets | 3.93% | 4.83% | 3.29% | 7.27% | 6.36% |
| Earnings Yield | 5.05% | 10.21% | 6.26% | 13.84% | 11.07% |
| Efficiency Ratios | |||||
| Receivables Turnover | 3.56 | 5.57 | 3.99 | 3.90 | 3.38 |
| Payables Turnover | 13.32 | 17.18 | 12.59 | 13.46 | 10.06 |
| Inventory Turnover | 2.25 | 2.45 | 2.30 | 2.11 | 2.35 |
| Fixed Asset Turnover | 2.43 | 2.44 | 2.36 | 2.93 | 2.89 |
| Asset Turnover | 0.54 | 0.57 | 0.54 | 0.55 | 0.56 |
| Working Capital Turnover Ratio | 1.10 | 1.16 | 1.12 | 1.18 | 1.21 |
| Cash Conversion Cycle | 237.63 | 193.19 | 220.91 | 239.63 | 226.97 |
| Days of Sales Outstanding | 102.50 | 65.49 | 91.42 | 93.70 | 107.99 |
| Days of Inventory Outstanding | 162.54 | 148.95 | 158.48 | 173.06 | 155.28 |
| Days of Payables Outstanding | 27.41 | 21.25 | 28.99 | 27.13 | 36.30 |
| Operating Cycle | 265.04 | 214.44 | 249.90 | 266.76 | 263.27 |
| Cash Flow Ratios | |||||
| Operating Cash Flow Per Share | 128.36 | 53.64 | 199.16 | 138.80 | 133.12 |
| Free Cash Flow Per Share | 93.71 | -10.42 | 18.23 | 73.61 | 111.06 |
| Dividend Paid and CapEx Coverage Ratio | 1.68 | 0.51 | 0.89 | 1.32 | 2.15 |
| Capital Expenditure Coverage Ratio | 3.70 | 0.84 | 1.10 | 2.13 | 6.04 |
| Operating Cash Flow Coverage Ratio | 15.44 | 1.86 | 2.78 | 1.20 | 2.30 |
| Operating Cash Flow to Sales Ratio | 0.08 | 0.03 | 0.13 | 0.09 | 0.09 |
| Free Cash Flow Yield | 4.03% | -0.76% | 1.18% | 4.83% | 7.44% |
| Valuation Ratios | |||||
| Price-to-Earnings (P/E) Ratio | 19.80 | 9.79 | 15.97 | 7.23 | 9.04 |
| Price-to-Sales (P/S) Ratio | 1.44 | 0.83 | 0.98 | 0.95 | 1.02 |
| Price-to-Book (P/B) Ratio | 0.88 | 0.55 | 0.64 | 0.66 | 0.71 |
| Price-to-Free Cash Flow (P/FCF) Ratio | 24.80 | -130.78 | 85.00 | 20.70 | 13.44 |
| Price-to-Operating Cash Flow Ratio | 18.11 | 25.41 | 7.78 | 10.98 | 11.22 |
| Price-to-Earnings Growth (PEG) Ratio | -1.26 | 0.23 | -0.30 | 0.26 | 0.21 |
| Enterprise Value Multiple | 7.98 | 3.72 | 5.83 | 3.01 | 4.09 |
| Enterprise Value | 13.06B | 6.73B | 8.03B | 7.68B | 8.04B |
| EV to EBITDA | 7.98 | 3.72 | 5.83 | 3.01 | 4.09 |
| EV to Sales | 1.14 | 0.58 | 0.72 | 0.68 | 0.78 |
| EV to Free Cash Flow | 19.68 | -91.13 | 62.16 | 14.73 | 10.22 |
| EV to Operating Cash Flow | 14.37 | 17.70 | 5.69 | 7.81 | 8.52 |
| Tangible Book Value Per Share | 2634.33 | 2499.03 | 2411.63 | 2294.89 | 2098.73 |
| Shareholders’ Equity Per Share | 2628.23 | 2494.67 | 2407.12 | 2293.41 | 2101.37 |
| Tax and Other Ratios | |||||
| Effective Tax Rate | 0.33 | 0.28 | 0.30 | 0.31 | 0.26 |
| Revenue Per Share | 1615.24 | 1635.16 | 1583.29 | 1605.09 | 1461.99 |
| Net Income Per Share | 117.36 | 139.23 | 97.04 | 210.85 | 165.24 |
| Tax Burden | 0.66 | 0.71 | 0.70 | 0.69 | 0.73 |
| Interest Burden | 1.06 | 1.00 | 0.99 | 1.00 | 1.00 |
| Research & Development to Revenue | 0.03 | 0.03 | 0.03 | 0.03 | 0.03 |
| SG&A to Revenue | 0.23 | 0.07 | 0.18 | 0.03 | 0.03 |
| Stock-Based Compensation to Revenue | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Income Quality | 1.09 | 0.27 | 2.05 | 0.66 | 0.81 |
Currency in JPY
