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First Juken Co., Ltd. (8917) Ratios
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First Juken Co., Ltd. Ratios
JP:8917's free cash flow for Q3 2026 was ¥0.00. For the 2026 fiscal year, JP:8917'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 | Oct 25 | Oct 24 | Oct 23 | Oct 22 | Oct 21 |
|---|---|---|---|---|---|
| Liquidity Ratios | |||||
| Current Ratio | 3.45 | 3.37 | 3.58 | 3.28 | 3.37 |
| Quick Ratio | 1.76 | 1.62 | 1.72 | 1.55 | 2.17 |
| Cash Ratio | 1.66 | 1.52 | 1.68 | 1.50 | 2.14 |
| Solvency Ratio | 0.09 | 0.14 | 0.15 | 0.15 | 0.17 |
| Operating Cash Flow Ratio | 0.22 | 0.45 | 0.23 | -0.42 | 0.57 |
| Short-Term Operating Cash Flow Coverage | 0.34 | 0.77 | 0.45 | -0.85 | 1.24 |
| Net Current Asset Value | ¥ 26.77B | ¥ 25.99B | ¥ 26.66B | ¥ 26.67B | ¥ 25.43B |
| Leverage Ratios | |||||
| Debt-to-Assets Ratio | 0.23 | 0.22 | 0.14 | 0.16 | 0.16 |
| Debt-to-Equity Ratio | 0.35 | 0.33 | 0.20 | 0.23 | 0.22 |
| Debt-to-Capital Ratio | 0.26 | 0.25 | 0.17 | 0.19 | 0.18 |
| Long-Term Debt-to-Capital Ratio | 0.12 | 0.12 | 0.05 | 0.05 | 0.06 |
| Financial Leverage Ratio | 1.52 | 1.54 | 1.39 | 1.45 | 1.45 |
| Debt Service Coverage Ratio | 0.24 | 0.18 | 0.38 | 0.39 | 0.48 |
| Interest Coverage Ratio | 13.42 | 24.22 | 29.11 | 36.92 | 43.74 |
| Debt to Market Cap | 0.92 | 0.92 | 0.50 | 0.58 | 0.47 |
| Interest Debt Per Share | 1039.91 | 963.26 | 549.72 | 607.20 | 575.87 |
| Net Debt to EBITDA | -2.80 | -3.48 | -3.80 | -3.10 | -4.57 |
| Profitability Margins | |||||
| Gross Profit Margin | 16.38% | 14.65% | 14.79% | 17.32% | 16.71% |
| EBIT Margin | 5.81% | 5.08% | 6.35% | 8.11% | 8.43% |
| EBITDA Margin | 6.68% | 5.77% | 6.92% | 8.73% | 8.99% |
| Operating Profit Margin | 5.81% | 5.08% | 6.28% | 8.06% | 8.31% |
| Pretax Profit Margin | 5.33% | 9.09% | 6.14% | 7.90% | 8.24% |
| Net Profit Margin | 3.35% | 6.94% | 4.04% | 5.13% | 5.36% |
| Continuous Operations Profit Margin | 3.52% | 7.26% | 4.17% | 5.37% | 5.62% |
| Net Income Per EBT | 62.75% | 76.32% | 65.82% | 64.98% | 65.06% |
| EBT Per EBIT | 91.85% | 178.92% | 97.72% | 98.01% | 99.17% |
| Return on Assets (ROA) | 2.32% | 4.08% | 3.33% | 3.87% | 4.49% |
| Return on Equity (ROE) | 3.52% | 6.28% | 4.63% | 5.59% | 6.49% |
| Return on Capital Employed (ROCE) | 5.15% | 3.83% | 6.58% | 8.00% | 9.08% |
| Return on Invested Capital (ROIC) | 2.89% | 2.63% | 3.94% | 4.71% | 5.42% |
| Return on Tangible Assets | 2.33% | 4.10% | 3.35% | 3.89% | 4.52% |
| Earnings Yield | 9.26% | 17.34% | 11.52% | 14.16% | 13.43% |
| Efficiency Ratios | |||||
| Receivables Turnover | 62.53 | 46.65 | 266.90 | 0.00 | 0.00 |
| Payables Turnover | 10.28 | 7.78 | 11.74 | 6.32 | 7.62 |
| Inventory Turnover | 1.57 | 1.30 | 1.77 | 1.50 | 2.48 |
| Fixed Asset Turnover | 3.07 | 2.54 | 3.80 | 3.91 | 4.33 |
| Asset Turnover | 0.69 | 0.59 | 0.82 | 0.75 | 0.84 |
| Working Capital Turnover Ratio | 1.32 | 1.18 | 1.49 | 1.40 | 1.53 |
| Cash Conversion Cycle | 202.47 | 242.61 | 176.41 | 185.35 | 99.07 |
| Days of Sales Outstanding | 5.84 | 7.82 | 1.37 | 0.00 | 0.00 |
| Days of Inventory Outstanding | 232.14 | 281.71 | 206.12 | 243.14 | 146.96 |
| Days of Payables Outstanding | 35.51 | 46.93 | 31.08 | 57.79 | 47.89 |
| Operating Cycle | 237.98 | 289.54 | 207.49 | 243.14 | 146.96 |
| Cash Flow Ratios | |||||
| Operating Cash Flow Per Share | 209.89 | 434.28 | 183.32 | -386.67 | 491.15 |
| Free Cash Flow Per Share | 125.98 | 324.46 | 86.49 | -441.07 | 434.15 |
| Dividend Paid and CapEx Coverage Ratio | 1.65 | 2.84 | 1.31 | -3.97 | 4.91 |
| Capital Expenditure Coverage Ratio | 2.50 | 3.95 | 1.89 | -7.11 | 8.62 |
| Operating Cash Flow Coverage Ratio | 0.20 | 0.45 | 0.34 | -0.64 | 0.86 |
| Operating Cash Flow to Sales Ratio | 0.07 | 0.17 | 0.06 | -0.13 | 0.16 |
| Free Cash Flow Yield | 11.31% | 31.32% | 7.91% | -42.33% | 35.44% |
| Valuation Ratios | |||||
| Price-to-Earnings (P/E) Ratio | 10.80 | 5.77 | 8.68 | 7.06 | 7.45 |
| Price-to-Sales (P/S) Ratio | 0.36 | 0.40 | 0.35 | 0.36 | 0.40 |
| Price-to-Book (P/B) Ratio | 0.38 | 0.36 | 0.40 | 0.39 | 0.48 |
| Price-to-Free Cash Flow (P/FCF) Ratio | 8.84 | 3.19 | 12.65 | -2.36 | 2.82 |
| Price-to-Operating Cash Flow Ratio | 5.31 | 2.39 | 5.97 | -2.69 | 2.49 |
| Price-to-Earnings Growth (PEG) Ratio | -0.25 | 0.14 | -0.60 | -0.69 | 0.20 |
| Enterprise Value Multiple | 2.61 | 3.45 | 1.26 | 1.05 | -0.13 |
| Enterprise Value | 7.47B | 7.16B | 3.79B | 3.66B | -507.08M |
| EV to EBITDA | 2.61 | 3.45 | 1.26 | 1.05 | -0.13 |
| EV to Sales | 0.17 | 0.20 | 0.09 | 0.09 | -0.01 |
| EV to Free Cash Flow | 4.26 | 1.59 | 3.15 | -0.60 | -0.08 |
| EV to Operating Cash Flow | 2.56 | 1.19 | 1.49 | -0.68 | -0.07 |
| Tangible Book Value Per Share | 3004.73 | 2963.61 | 2785.80 | 2697.87 | 2584.39 |
| Shareholders’ Equity Per Share | 2929.98 | 2860.39 | 2723.23 | 2638.81 | 2533.94 |
| Tax and Other Ratios | |||||
| Effective Tax Rate | 0.34 | 0.20 | 0.32 | 0.32 | 0.32 |
| Revenue Per Share | 3082.93 | 2589.33 | 3121.35 | 2876.08 | 3067.99 |
| Net Income Per Share | 103.18 | 179.63 | 126.05 | 147.57 | 164.50 |
| Tax Burden | 0.63 | 0.76 | 0.66 | 0.65 | 0.65 |
| Interest Burden | 0.92 | 1.79 | 0.97 | 0.97 | 0.98 |
| Research & Development to Revenue | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| SG&A to Revenue | 0.02 | 0.08 | 0.00 | 0.00 | 0.00 |
| Stock-Based Compensation to Revenue | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Income Quality | 2.03 | 2.42 | 0.96 | -1.70 | 1.94 |
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