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Koken Ltd. (7963) Ratios
Koken Ltd. Ratios
JP:7963's free cash flow for Q2 2026 was $0.00. For the 2026 fiscal year, JP:7963'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 | Dec 22 | Dec 21 |
|---|---|---|---|---|---|
| Liquidity Ratios | |||||
| Current Ratio | 2.22 | 2.43 | 2.26 | 2.10 | 1.94 |
| Quick Ratio | 1.68 | 1.84 | 1.73 | 1.55 | 1.51 |
| Cash Ratio | 0.52 | 0.61 | 0.69 | 0.54 | 0.53 |
| Solvency Ratio | 0.15 | 0.15 | 0.14 | 0.16 | 0.18 |
| Operating Cash Flow Ratio | 0.03 | 0.16 | 0.25 | 0.14 | 0.16 |
| Short-Term Operating Cash Flow Coverage | 0.04 | 0.27 | 0.38 | 0.24 | 0.26 |
| Net Current Asset Value | $ 2.88B | $ 2.11B | $ 1.31B | $ 500.60M | $ -498.45M |
| Leverage Ratios | |||||
| Debt-to-Assets Ratio | 0.26 | 0.25 | 0.29 | 0.30 | 0.31 |
| Debt-to-Equity Ratio | 0.42 | 0.40 | 0.49 | 0.52 | 0.55 |
| Debt-to-Capital Ratio | 0.30 | 0.28 | 0.33 | 0.34 | 0.36 |
| Long-Term Debt-to-Capital Ratio | 0.15 | 0.17 | 0.20 | 0.22 | 0.23 |
| Financial Leverage Ratio | 1.63 | 1.61 | 1.69 | 1.74 | 1.76 |
| Debt Service Coverage Ratio | 0.40 | 0.48 | 0.43 | 0.56 | 0.62 |
| Interest Coverage Ratio | 21.29 | 21.28 | 22.02 | 27.74 | 22.96 |
| Debt to Market Cap | 0.63 | 0.68 | 0.76 | 0.71 | 0.64 |
| Interest Debt Per Share | 1188.48 | 1058.29 | 1233.55 | 1244.00 | 1232.65 |
| Net Debt to EBITDA | 1.83 | 1.78 | 2.03 | 2.08 | 2.09 |
| Profitability Margins | |||||
| Gross Profit Margin | 45.40% | 45.73% | 45.71% | 47.08% | 45.55% |
| EBIT Margin | 10.80% | 9.76% | 9.68% | 11.34% | 11.94% |
| EBITDA Margin | 14.31% | 13.86% | 14.31% | 16.95% | 18.47% |
| Operating Profit Margin | 10.72% | 9.38% | 9.52% | 11.17% | 9.27% |
| Pretax Profit Margin | 10.30% | 9.32% | 9.25% | 10.94% | 11.53% |
| Net Profit Margin | 7.47% | 6.71% | 6.62% | 7.86% | 8.45% |
| Continuous Operations Profit Margin | 7.47% | 6.71% | 6.62% | 7.86% | 8.45% |
| Net Income Per EBT | 72.52% | 72.00% | 71.62% | 71.82% | 73.29% |
| EBT Per EBIT | 96.00% | 99.32% | 97.15% | 97.94% | 124.42% |
| Return on Assets (ROA) | 3.94% | 3.45% | 3.37% | 4.05% | 4.40% |
| Return on Equity (ROE) | 6.42% | 5.54% | 5.68% | 7.05% | 7.76% |
| Return on Capital Employed (ROCE) | 7.38% | 6.00% | 6.11% | 7.33% | 6.10% |
| Return on Invested Capital (ROIC) | 4.48% | 3.77% | 3.73% | 4.51% | 3.82% |
| Return on Tangible Assets | 3.96% | 3.46% | 3.38% | 4.06% | 4.41% |
| Earnings Yield | 9.69% | 9.55% | 8.85% | 9.95% | 9.50% |
| Efficiency Ratios | |||||
| Receivables Turnover | 2.05 | 2.22 | 3.81 | 3.38 | 2.65 |
| Payables Turnover | 17.22 | 17.13 | 21.07 | 18.43 | 23.20 |
| Inventory Turnover | 2.31 | 2.41 | 2.49 | 2.32 | 3.09 |
| Fixed Asset Turnover | 1.28 | 1.16 | 1.12 | 1.09 | 1.01 |
| Asset Turnover | 0.53 | 0.51 | 0.51 | 0.52 | 0.52 |
| Working Capital Turnover Ratio | 1.94 | 1.90 | 2.06 | 2.43 | 3.18 |
| Cash Conversion Cycle | 314.76 | 294.40 | 224.99 | 245.17 | 240.25 |
| Days of Sales Outstanding | 178.28 | 164.39 | 95.73 | 107.95 | 137.97 |
| Days of Inventory Outstanding | 157.68 | 151.32 | 146.58 | 157.02 | 118.01 |
| Days of Payables Outstanding | 21.19 | 21.31 | 17.32 | 19.80 | 15.74 |
| Operating Cycle | 335.95 | 315.71 | 242.31 | 264.97 | 255.98 |
| Cash Flow Ratios | |||||
| Operating Cash Flow Per Share | 27.65 | 134.79 | 218.92 | 124.70 | 130.94 |
| Free Cash Flow Per Share | -47.16 | 90.09 | 179.50 | 91.01 | 83.36 |
| Dividend Paid and CapEx Coverage Ratio | 0.25 | 1.68 | 2.57 | 1.80 | 1.41 |
| Capital Expenditure Coverage Ratio | 0.37 | 3.02 | 5.55 | 3.70 | 2.75 |
| Operating Cash Flow Coverage Ratio | 0.02 | 0.13 | 0.18 | 0.10 | 0.11 |
| Operating Cash Flow to Sales Ratio | 0.01 | 0.06 | 0.10 | 0.06 | 0.06 |
| Free Cash Flow Yield | -2.54% | 5.89% | 11.20% | 5.39% | 4.60% |
| Valuation Ratios | |||||
| Price-to-Earnings (P/E) Ratio | 10.32 | 10.48 | 11.30 | 10.05 | 10.53 |
| Price-to-Sales (P/S) Ratio | 0.77 | 0.70 | 0.75 | 0.79 | 0.89 |
| Price-to-Book (P/B) Ratio | 0.66 | 0.58 | 0.64 | 0.71 | 0.82 |
| Price-to-Free Cash Flow (P/FCF) Ratio | -39.36 | 16.98 | 8.93 | 18.54 | 21.76 |
| Price-to-Operating Cash Flow Ratio | 67.12 | 11.35 | 7.32 | 13.53 | 13.85 |
| Price-to-Earnings Growth (PEG) Ratio | 0.45 | 3.57 | -0.73 | -3.92 | 3.57 |
| Enterprise Value Multiple | 7.22 | 6.85 | 7.26 | 6.74 | 6.91 |
| Enterprise Value | 12.24B | 10.22B | 10.99B | 12.12B | 13.02B |
| EV to EBITDA | 7.22 | 6.85 | 7.26 | 6.74 | 6.91 |
| EV to Sales | 1.03 | 0.95 | 1.04 | 1.14 | 1.28 |
| EV to Free Cash Flow | -52.74 | 22.94 | 12.39 | 26.83 | 31.21 |
| EV to Operating Cash Flow | 89.94 | 15.33 | 10.16 | 19.58 | 19.87 |
| Tangible Book Value Per Share | 2789.50 | 2625.38 | 2490.00 | 2369.78 | 2208.84 |
| Shareholders’ Equity Per Share | 2802.53 | 2636.77 | 2499.83 | 2381.13 | 2220.01 |
| Tax and Other Ratios | |||||
| Effective Tax Rate | 0.27 | 0.28 | 0.28 | 0.28 | 0.27 |
| Revenue Per Share | 2408.46 | 2176.92 | 2142.59 | 2136.43 | 2038.26 |
| Net Income Per Share | 179.82 | 146.05 | 141.89 | 167.85 | 172.27 |
| Tax Burden | 0.73 | 0.72 | 0.72 | 0.72 | 0.73 |
| Interest Burden | 0.95 | 0.95 | 0.96 | 0.96 | 0.97 |
| Research & Development to Revenue | 0.00 | 0.00 | 0.07 | 0.07 | 0.08 |
| SG&A to Revenue | 0.35 | 0.36 | 0.00 | 0.00 | 0.00 |
| Stock-Based Compensation to Revenue | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Income Quality | 0.15 | 0.92 | 1.54 | 0.74 | 0.76 |
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