Sailor Pen Co., Ltd.(JP:7992)
Â¥90.00-1.00 (-1.10%)
JP:7992
Sailor Pen Co., Ltd. financials statements
Â¥90.00
At close:-1.00 (-1.10%)
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Sailor Pen Co., Ltd. (7992) Ratios
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Sailor Pen Co., Ltd. Ratios
JP:7992's free cash flow for Q1 2026 was ¥0.00. For the 2026 fiscal year, JP:7992'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 | 1.43 | 1.59 | 1.83 | 2.13 | 2.66 |
| Quick Ratio | 0.65 | 0.77 | 0.90 | 1.22 | 1.85 |
| Cash Ratio | 0.22 | 0.24 | 0.33 | 0.60 | 1.22 |
| Solvency Ratio | -0.06 | -0.28 | -0.41 | -0.02 | 0.02 |
| Operating Cash Flow Ratio | 0.01 | -0.17 | -0.22 | -0.14 | 0.08 |
| Short-Term Operating Cash Flow Coverage | 0.02 | -0.24 | -0.36 | -0.35 | 0.17 |
| Net Current Asset Value | ¥ 138.80M | ¥ 387.90M | ¥ 515.29M | ¥ 844.78M | ¥ 313.88M |
| Leverage Ratios | |||||
| Debt-to-Assets Ratio | 0.44 | 0.40 | 0.28 | 0.17 | 0.42 |
| Debt-to-Equity Ratio | 1.84 | 1.53 | 0.64 | 0.31 | 1.43 |
| Debt-to-Capital Ratio | 0.65 | 0.61 | 0.39 | 0.24 | 0.59 |
| Long-Term Debt-to-Capital Ratio | 0.07 | 0.12 | 0.10 | 0.09 | 0.49 |
| Financial Leverage Ratio | 4.16 | 3.79 | 2.32 | 1.84 | 3.41 |
| Debt Service Coverage Ratio | -0.10 | -0.56 | -1.06 | -0.07 | 0.15 |
| Interest Coverage Ratio | -6.80 | -12.34 | -18.79 | -8.29 | 5.06 |
| Debt to Market Cap | 0.55 | 0.62 | 0.38 | 0.32 | 1.21 |
| Interest Debt Per Share | 65.55 | 65.72 | 52.22 | 51.94 | 208.25 |
| Net Debt to EBITDA | -8.46 | -1.42 | -0.67 | -1.12 | 3.00 |
| Profitability Margins | |||||
| Gross Profit Margin | 32.57% | 28.80% | 28.34% | 31.86% | 31.55% |
| EBIT Margin | -4.62% | -23.66% | -33.13% | -3.05% | 2.06% |
| EBITDA Margin | -3.79% | -20.25% | -28.74% | -0.78% | 3.41% |
| Operating Profit Margin | -4.62% | -5.77% | -7.49% | -2.95% | 2.02% |
| Pretax Profit Margin | -4.62% | -24.13% | -33.53% | -3.41% | 1.66% |
| Net Profit Margin | -5.16% | -24.50% | -33.12% | -3.86% | 0.99% |
| Continuous Operations Profit Margin | -5.06% | -24.49% | -33.12% | -3.81% | 1.01% |
| Net Income Per EBT | 111.56% | 101.52% | 98.80% | 113.16% | 59.96% |
| EBT Per EBIT | 100.01% | 417.92% | 447.33% | 115.45% | 82.06% |
| Return on Assets (ROA) | -5.12% | -24.05% | -27.19% | -2.68% | 0.75% |
| Return on Equity (ROE) | -21.32% | -91.11% | -63.20% | -4.94% | 2.54% |
| Return on Capital Employed (ROCE) | -10.21% | -11.66% | -9.62% | -2.81% | 2.11% |
| Return on Invested Capital (ROIC) | -5.29% | -6.70% | -7.09% | -2.44% | 1.08% |
| Return on Tangible Assets | -5.13% | -24.05% | -27.31% | -2.70% | 0.75% |
| Earnings Yield | -6.50% | -37.89% | -38.59% | -5.21% | 2.16% |
| Efficiency Ratios | |||||
| Receivables Turnover | 4.46 | 3.75 | 4.33 | 5.23 | 4.69 |
| Payables Turnover | 9.24 | 7.36 | 6.32 | 5.34 | 5.42 |
| Inventory Turnover | 1.55 | 1.66 | 1.75 | 1.95 | 2.24 |
| Fixed Asset Turnover | 5.17 | 5.85 | 2.58 | 1.75 | 3.41 |
| Asset Turnover | 0.99 | 0.98 | 0.82 | 0.70 | 0.75 |
| Working Capital Turnover Ratio | 3.48 | 3.01 | 2.36 | 1.81 | 1.53 |
| Cash Conversion Cycle | 278.10 | 267.11 | 235.21 | 188.80 | 173.16 |
| Days of Sales Outstanding | 81.83 | 97.24 | 84.33 | 69.73 | 77.86 |
| Days of Inventory Outstanding | 235.78 | 219.46 | 208.63 | 187.48 | 162.68 |
| Days of Payables Outstanding | 39.50 | 49.59 | 57.75 | 68.40 | 67.39 |
| Operating Cycle | 317.61 | 316.70 | 292.96 | 257.21 | 240.55 |
| Cash Flow Ratios | |||||
| Operating Cash Flow Per Share | 1.17 | -13.68 | -14.71 | -11.70 | 11.42 |
| Free Cash Flow Per Share | -1.15 | -16.22 | -29.22 | -61.34 | -27.78 |
| Dividend Paid and CapEx Coverage Ratio | 0.50 | -5.39 | -1.01 | -0.24 | 0.29 |
| Capital Expenditure Coverage Ratio | 0.50 | -5.39 | -1.01 | -0.24 | 0.29 |
| Operating Cash Flow Coverage Ratio | 0.02 | -0.21 | -0.29 | -0.23 | 0.06 |
| Operating Cash Flow to Sales Ratio | 0.01 | -0.09 | -0.10 | -0.06 | 0.03 |
| Free Cash Flow Yield | -1.00% | -15.90% | -22.14% | -39.32% | -16.34% |
| Valuation Ratios | |||||
| Price-to-Earnings (P/E) Ratio | -15.37 | -2.64 | -2.59 | -19.19 | 46.31 |
| Price-to-Sales (P/S) Ratio | 0.79 | 0.65 | 0.86 | 0.74 | 0.46 |
| Price-to-Book (P/B) Ratio | 3.28 | 2.40 | 1.64 | 0.95 | 1.18 |
| Price-to-Free Cash Flow (P/FCF) Ratio | -100.24 | -6.29 | -4.52 | -2.54 | -6.12 |
| Price-to-Operating Cash Flow Ratio | 98.32 | -7.46 | -8.98 | -13.34 | 14.89 |
| Price-to-Earnings Growth (PEG) Ratio | 0.19 | 0.11 | -0.00 | 0.06 | -0.33 |
| Enterprise Value Multiple | -29.37 | -4.61 | -3.65 | -96.35 | 16.52 |
| Enterprise Value | 4.79B | 4.37B | 4.79B | 3.77B | 3.03B |
| EV to EBITDA | -29.37 | -4.61 | -3.65 | -96.35 | 16.52 |
| EV to Sales | 1.11 | 0.93 | 1.05 | 0.75 | 0.56 |
| EV to Free Cash Flow | -140.81 | -9.09 | -5.53 | -2.57 | -7.48 |
| EV to Operating Cash Flow | 138.11 | -10.78 | -10.98 | -13.49 | 18.19 |
| Tangible Book Value Per Share | 35.41 | 42.67 | 79.97 | 162.70 | 141.58 |
| Shareholders’ Equity Per Share | 35.08 | 42.42 | 80.59 | 164.42 | 144.27 |
| Tax and Other Ratios | |||||
| Effective Tax Rate | -0.10 | -0.01 | 0.01 | -0.12 | 0.39 |
| Revenue Per Share | 145.08 | 157.78 | 153.78 | 210.78 | 368.98 |
| Net Income Per Share | -7.48 | -38.65 | -50.94 | -8.13 | 3.67 |
| Tax Burden | 1.12 | 1.02 | 0.99 | 1.13 | 0.60 |
| Interest Burden | 1.00 | 1.02 | 1.01 | 1.12 | 0.81 |
| Research & Development to Revenue | 0.00 | 0.03 | 0.03 | 0.02 | 0.02 |
| SG&A to Revenue | 0.37 | 0.34 | 0.31 | 0.31 | 0.26 |
| Stock-Based Compensation to Revenue | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Income Quality | -0.16 | 0.35 | 0.29 | 1.44 | 1.87 |
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