IMAGE MAGIC Inc.(JP:7793)
Â¥1,459.00+20.00 (+1.39%)
JP:7793
IMAGE MAGIC Inc. financials statements
Â¥1,459.00
At close:+20.00 (+1.39%)
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IMAGE MAGIC Inc. (7793) Ratios
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IMAGE MAGIC Inc. Ratios
JP:7793's free cash flow for Q2 2026 was ¥0.00. For the 2026 fiscal year, JP:7793'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 | Dec 25 | Dec 24 | Dec 23 | Apr 23 | Apr 22 |
|---|---|---|---|---|---|
| Liquidity Ratios | |||||
| Current Ratio | 1.75 | 1.93 | 2.15 | 1.83 | 2.31 |
| Quick Ratio | 1.43 | 1.64 | 1.78 | 1.51 | 1.85 |
| Cash Ratio | 0.90 | 0.97 | 1.05 | 0.87 | 1.30 |
| Solvency Ratio | 0.41 | 0.37 | 0.38 | 0.24 | 0.37 |
| Operating Cash Flow Ratio | 0.64 | 0.61 | 0.78 | 0.17 | 0.48 |
| Short-Term Operating Cash Flow Coverage | 11.58 | 6.27 | 6.57 | 1.63 | 3.04 |
| Net Current Asset Value | ¥ 803.65M | ¥ 639.91M | ¥ 611.00M | ¥ 410.72M | ¥ 608.96M |
| Leverage Ratios | |||||
| Debt-to-Assets Ratio | 0.05 | 0.09 | 0.15 | 0.13 | 0.20 |
| Debt-to-Equity Ratio | 0.08 | 0.16 | 0.27 | 0.23 | 0.37 |
| Debt-to-Capital Ratio | 0.07 | 0.14 | 0.21 | 0.19 | 0.27 |
| Long-Term Debt-to-Capital Ratio | 0.04 | 0.08 | 0.14 | 0.10 | 0.15 |
| Financial Leverage Ratio | 1.71 | 1.68 | 1.75 | 1.78 | 1.86 |
| Debt Service Coverage Ratio | 9.85 | 5.29 | 4.97 | 2.90 | 3.39 |
| Interest Coverage Ratio | 234.36 | 146.33 | 0.00 | 18.61 | 56.31 |
| Debt to Market Cap | 0.04 | 0.08 | 0.09 | 0.10 | 0.10 |
| Interest Debt Per Share | 67.38 | 114.48 | 164.31 | 133.34 | 278.85 |
| Net Debt to EBITDA | -1.22 | -1.03 | -0.81 | -1.38 | -0.96 |
| Profitability Margins | |||||
| Gross Profit Margin | 40.36% | 38.11% | 35.74% | 32.02% | 34.07% |
| EBIT Margin | 5.93% | 5.66% | 5.85% | 1.50% | 6.74% |
| EBITDA Margin | 8.79% | 8.19% | 9.10% | 5.13% | 10.23% |
| Operating Profit Margin | 5.93% | 5.65% | 5.86% | 1.31% | 6.23% |
| Pretax Profit Margin | 4.63% | 4.88% | 5.17% | 1.43% | 6.62% |
| Net Profit Margin | 3.51% | 3.32% | 3.93% | 0.93% | 4.79% |
| Continuous Operations Profit Margin | 3.51% | 3.32% | 3.93% | 0.93% | 4.79% |
| Net Income Per EBT | 75.77% | 68.07% | 76.05% | 64.95% | 72.27% |
| EBT Per EBIT | 78.12% | 86.33% | 88.23% | 108.56% | 106.26% |
| Return on Assets (ROA) | 9.40% | 8.49% | 8.99% | 2.10% | 9.95% |
| Return on Equity (ROE) | 16.05% | 14.27% | 15.73% | 3.73% | 18.56% |
| Return on Capital Employed (ROCE) | 25.14% | 21.21% | 19.27% | 4.48% | 18.86% |
| Return on Invested Capital (ROIC) | 18.41% | 13.71% | 13.81% | 2.73% | 12.51% |
| Return on Tangible Assets | 9.55% | 8.74% | 9.22% | 2.15% | 10.11% |
| Earnings Yield | 9.40% | 7.83% | 6.15% | 2.08% | 7.12% |
| Efficiency Ratios | |||||
| Receivables Turnover | 18.91 | 17.11 | 13.48 | 13.63 | 14.83 |
| Payables Turnover | 15.67 | 19.23 | 17.45 | 19.37 | 20.77 |
| Inventory Turnover | 13.65 | 17.21 | 13.05 | 14.26 | 9.47 |
| Fixed Asset Turnover | 8.99 | 8.67 | 8.63 | 6.66 | 8.28 |
| Asset Turnover | 2.68 | 2.55 | 2.28 | 2.27 | 2.08 |
| Working Capital Turnover Ratio | 10.08 | 8.43 | 7.70 | 6.56 | 7.34 |
| Cash Conversion Cycle | 22.74 | 23.56 | 34.12 | 33.53 | 45.57 |
| Days of Sales Outstanding | 19.30 | 21.34 | 27.07 | 26.79 | 24.60 |
| Days of Inventory Outstanding | 26.74 | 21.20 | 27.97 | 25.59 | 38.54 |
| Days of Payables Outstanding | 23.30 | 18.98 | 20.92 | 18.85 | 17.57 |
| Operating Cycle | 46.04 | 42.54 | 55.04 | 52.38 | 63.15 |
| Cash Flow Ratios | |||||
| Operating Cash Flow Per Share | 336.04 | 235.64 | 257.36 | 56.84 | 205.36 |
| Free Cash Flow Per Share | 184.53 | 107.26 | 72.67 | -54.27 | 136.12 |
| Dividend Paid and CapEx Coverage Ratio | 1.86 | 1.49 | 1.39 | 0.51 | 2.97 |
| Capital Expenditure Coverage Ratio | 2.22 | 1.84 | 1.39 | 0.51 | 2.97 |
| Operating Cash Flow Coverage Ratio | 5.06 | 2.08 | 1.57 | 0.43 | 0.74 |
| Operating Cash Flow to Sales Ratio | 0.09 | 0.08 | 0.10 | 0.02 | 0.07 |
| Free Cash Flow Yield | 12.83% | 8.17% | 4.59% | -5.32% | 7.09% |
| Valuation Ratios | |||||
| Price-to-Earnings (P/E) Ratio | 10.64 | 12.76 | 16.25 | 48.18 | 14.04 |
| Price-to-Sales (P/S) Ratio | 0.37 | 0.42 | 0.64 | 0.45 | 0.67 |
| Price-to-Book (P/B) Ratio | 1.71 | 1.82 | 2.56 | 1.80 | 2.61 |
| Price-to-Free Cash Flow (P/FCF) Ratio | 7.79 | 12.24 | 21.78 | -18.81 | 14.11 |
| Price-to-Operating Cash Flow Ratio | 4.28 | 5.57 | 6.15 | 17.96 | 9.35 |
| Price-to-Earnings Growth (PEG) Ratio | 0.34 | 2.29 | 0.05 | -0.57 | 0.59 |
| Enterprise Value Multiple | 3.03 | 4.15 | 6.21 | 7.32 | 5.60 |
| Enterprise Value | 2.51B | 2.64B | 3.47B | 1.99B | 2.81B |
| EV to EBITDA | 3.03 | 4.15 | 6.21 | 7.32 | 5.60 |
| EV to Sales | 0.27 | 0.34 | 0.57 | 0.38 | 0.57 |
| EV to Free Cash Flow | 5.56 | 9.80 | 19.26 | -15.82 | 12.03 |
| EV to Operating Cash Flow | 3.05 | 4.46 | 5.44 | 15.11 | 7.98 |
| Tangible Book Value Per Share | 820.58 | 685.93 | 592.23 | 542.21 | 715.39 |
| Shareholders’ Equity Per Share | 842.12 | 721.11 | 619.27 | 568.06 | 736.88 |
| Tax and Other Ratios | |||||
| Effective Tax Rate | 0.24 | 0.32 | 0.24 | 0.35 | 0.28 |
| Revenue Per Share | 3851.21 | 3096.87 | 2476.29 | 2288.77 | 2856.16 |
| Net Income Per Share | 135.12 | 102.87 | 97.43 | 21.19 | 136.75 |
| Tax Burden | 0.76 | 0.68 | 0.76 | 0.65 | 0.72 |
| Interest Burden | 0.78 | 0.86 | 0.88 | 0.95 | 0.98 |
| Research & Development to Revenue | 0.00 | 0.00 | 0.01 | 0.00 | 0.00 |
| SG&A to Revenue | 0.34 | 0.32 | 0.13 | 0.00 | 0.18 |
| Stock-Based Compensation to Revenue | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Income Quality | 2.49 | 2.29 | 2.64 | 1.74 | 1.09 |
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