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NIHON ISK Co., Ltd. (7986) Ratios
NIHON ISK Co., Ltd. Ratios
JP:7986's free cash flow for Q2 2026 was $0.00. For the 2026 fiscal year, JP:7986'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 | 2.53 | 2.20 | 1.99 | 2.27 | 2.09 |
| Quick Ratio | 2.26 | 1.98 | 1.79 | 2.05 | 1.94 |
| Cash Ratio | 1.20 | 0.92 | 0.73 | 0.93 | 1.00 |
| Solvency Ratio | 0.26 | 0.28 | 0.25 | 0.16 | 0.22 |
| Operating Cash Flow Ratio | 0.34 | 0.26 | 0.28 | -0.02 | 0.06 |
| Short-Term Operating Cash Flow Coverage | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Net Current Asset Value | $ 1.10B | $ 956.47M | $ 816.11M | $ 1.24B | $ 1.23B |
| Leverage Ratios | |||||
| Debt-to-Assets Ratio | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Debt-to-Equity Ratio | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Debt-to-Capital Ratio | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Long-Term Debt-to-Capital Ratio | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Financial Leverage Ratio | 1.42 | 1.45 | 1.49 | 1.49 | 1.54 |
| Debt Service Coverage Ratio | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Interest Coverage Ratio | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Debt to Market Cap | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Interest Debt Per Share | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Net Debt to EBITDA | -2.11 | -1.96 | -1.52 | -5.58 | -2.87 |
| Profitability Margins | |||||
| Gross Profit Margin | 30.60% | 29.27% | 29.18% | 25.64% | 29.92% |
| EBIT Margin | 9.83% | 8.80% | 9.69% | 2.48% | 8.07% |
| EBITDA Margin | 11.05% | 10.12% | 11.29% | 4.15% | 9.44% |
| Operating Profit Margin | 9.83% | 8.79% | 8.89% | 2.48% | 8.07% |
| Pretax Profit Margin | 9.95% | 10.19% | 9.69% | 5.09% | 8.61% |
| Net Profit Margin | 6.90% | 7.35% | 6.57% | 3.46% | 6.03% |
| Continuous Operations Profit Margin | 7.08% | 7.42% | 6.72% | 3.48% | 6.14% |
| Net Income Per EBT | 69.39% | 72.12% | 67.74% | 67.88% | 70.03% |
| EBT Per EBIT | 101.27% | 115.90% | 109.05% | 205.44% | 106.71% |
| Return on Assets (ROA) | 6.37% | 6.99% | 6.38% | 3.33% | 6.03% |
| Return on Equity (ROE) | 9.04% | 10.12% | 9.52% | 4.96% | 9.29% |
| Return on Capital Employed (ROCE) | 11.04% | 10.53% | 11.21% | 3.14% | 11.06% |
| Return on Invested Capital (ROIC) | 7.85% | 7.66% | 7.77% | 2.14% | 7.89% |
| Return on Tangible Assets | 6.37% | 6.99% | 6.39% | 3.33% | 6.03% |
| Earnings Yield | 15.26% | 18.06% | 15.88% | 8.20% | 14.92% |
| Efficiency Ratios | |||||
| Receivables Turnover | 4.88 | 4.45 | 4.01 | 3.62 | 3.96 |
| Payables Turnover | 8.06 | 6.88 | 5.24 | 5.04 | 5.07 |
| Inventory Turnover | 13.53 | 14.61 | 14.43 | 13.21 | 17.15 |
| Fixed Asset Turnover | 3.26 | 3.08 | 2.93 | 3.31 | 3.59 |
| Asset Turnover | 0.92 | 0.95 | 0.97 | 0.96 | 1.00 |
| Working Capital Turnover Ratio | 3.65 | 4.11 | 3.81 | 3.20 | 3.58 |
| Cash Conversion Cycle | 56.51 | 54.01 | 46.70 | 55.89 | 41.46 |
| Days of Sales Outstanding | 74.84 | 82.08 | 91.05 | 100.72 | 92.15 |
| Days of Inventory Outstanding | 26.98 | 24.98 | 25.29 | 27.64 | 21.29 |
| Days of Payables Outstanding | 45.31 | 53.04 | 69.63 | 72.46 | 71.97 |
| Operating Cycle | 101.82 | 107.06 | 116.34 | 128.35 | 113.43 |
| Cash Flow Ratios | |||||
| Operating Cash Flow Per Share | 259.78 | 205.32 | 233.01 | -17.82 | 49.40 |
| Free Cash Flow Per Share | 229.11 | 193.86 | -115.06 | -96.06 | 36.97 |
| Dividend Paid and CapEx Coverage Ratio | 4.26 | 4.92 | 0.61 | -0.16 | 1.16 |
| Capital Expenditure Coverage Ratio | 8.47 | 17.91 | 0.67 | -0.23 | 3.97 |
| Operating Cash Flow Coverage Ratio | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Operating Cash Flow to Sales Ratio | 0.07 | 0.06 | 0.07 | -0.01 | 0.02 |
| Free Cash Flow Yield | 12.88% | 12.95% | -7.91% | -7.45% | 2.85% |
| Valuation Ratios | |||||
| Price-to-Earnings (P/E) Ratio | 6.55 | 5.55 | 6.30 | 12.19 | 6.70 |
| Price-to-Sales (P/S) Ratio | 0.45 | 0.41 | 0.41 | 0.42 | 0.40 |
| Price-to-Book (P/B) Ratio | 0.59 | 0.56 | 0.60 | 0.60 | 0.62 |
| Price-to-Free Cash Flow (P/FCF) Ratio | 7.76 | 7.72 | -12.64 | -13.43 | 35.14 |
| Price-to-Operating Cash Flow Ratio | 6.85 | 7.29 | 6.24 | -72.41 | 26.29 |
| Price-to-Earnings Growth (PEG) Ratio | 10.59 | 0.33 | 0.05 | -0.27 | 0.23 |
| Enterprise Value Multiple | 1.99 | 2.06 | 2.14 | 4.57 | 1.41 |
| Enterprise Value | 1.33B | 1.23B | 1.38B | 994.67M | 735.12M |
| EV to EBITDA | 1.99 | 2.06 | 2.14 | 4.57 | 1.41 |
| EV to Sales | 0.22 | 0.21 | 0.24 | 0.19 | 0.13 |
| EV to Free Cash Flow | 3.77 | 3.96 | -7.40 | -6.04 | 11.59 |
| EV to Operating Cash Flow | 3.33 | 3.74 | 3.65 | -32.58 | 8.67 |
| Tangible Book Value Per Share | 3051.53 | 2713.13 | 2463.84 | 2166.89 | 2116.99 |
| Shareholders’ Equity Per Share | 3001.44 | 2670.54 | 2424.68 | 2134.42 | 2085.25 |
| Tax and Other Ratios | |||||
| Effective Tax Rate | 0.29 | 0.27 | 0.31 | 0.32 | 0.29 |
| Revenue Per Share | 3931.93 | 3678.93 | 3515.85 | 3061.84 | 3214.41 |
| Net Income Per Share | 271.48 | 270.31 | 230.88 | 105.84 | 193.75 |
| Tax Burden | 0.69 | 0.72 | 0.68 | 0.68 | 0.70 |
| Interest Burden | 1.01 | 1.16 | 1.00 | 2.05 | 1.07 |
| Research & Development to Revenue | 0.00 | 0.03 | 0.03 | 0.03 | 0.03 |
| SG&A to Revenue | 0.21 | 0.20 | 0.20 | 0.23 | 0.21 |
| Stock-Based Compensation to Revenue | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Income Quality | 0.96 | 0.76 | 0.68 | -0.17 | 0.26 |
Currency in JPY
