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Land Business Co., Ltd. (8944) Ratios
Land Business Co., Ltd. Ratios
JP:8944's free cash flow for Q3 2026 was $0.00. For the 2026 fiscal year, JP:8944'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 | Sep 25 | Sep 24 | Sep 23 | Sep 22 | Sep 21 |
|---|---|---|---|---|---|
| Liquidity Ratios | |||||
| Current Ratio | 5.32 | 6.32 | 2.88 | 3.25 | 3.32 |
| Quick Ratio | 1.17 | 1.14 | 1.77 | 3.24 | 3.32 |
| Cash Ratio | 1.03 | 0.94 | 1.71 | 3.20 | 3.26 |
| Solvency Ratio | 0.02 | -0.03 | 0.04 | 0.03 | 0.04 |
| Operating Cash Flow Ratio | 0.41 | -0.41 | -0.00 | 0.24 | 0.33 |
| Short-Term Operating Cash Flow Coverage | 0.62 | -0.68 | -0.00 | 0.33 | 0.49 |
| Net Current Asset Value | $ -1.33B | $ 5.32B | $ -17.15B | $ -24.71B | $ -25.61B |
| Leverage Ratios | |||||
| Debt-to-Assets Ratio | 0.59 | 0.57 | 0.55 | 0.58 | 0.59 |
| Debt-to-Equity Ratio | 2.08 | 1.80 | 1.59 | 1.71 | 1.74 |
| Debt-to-Capital Ratio | 0.68 | 0.64 | 0.61 | 0.63 | 0.64 |
| Long-Term Debt-to-Capital Ratio | 0.64 | 0.61 | 0.58 | 0.61 | 0.62 |
| Financial Leverage Ratio | 3.51 | 3.15 | 2.88 | 2.94 | 2.94 |
| Debt Service Coverage Ratio | 0.23 | -0.18 | 0.37 | 0.31 | 0.70 |
| Interest Coverage Ratio | 1.35 | -4.26 | -0.11 | 0.75 | 1.75 |
| Debt to Market Cap | 7.03 | 7.47 | 4.58 | 7.17 | 5.92 |
| Interest Debt Per Share | 1708.68 | 1513.17 | 1520.89 | 1613.94 | 1621.67 |
| Net Debt to EBITDA | 15.90 | -105.14 | 10.96 | 16.41 | 12.26 |
| Profitability Margins | |||||
| Gross Profit Margin | 47.31% | 44.14% | 36.55% | 34.27% | 39.34% |
| EBIT Margin | 2.86% | -12.13% | 19.06% | 6.59% | 19.04% |
| EBITDA Margin | 8.75% | -2.25% | 38.79% | 27.23% | 39.54% |
| Operating Profit Margin | 3.41% | -15.56% | -0.94% | 6.59% | 16.72% |
| Pretax Profit Margin | 0.32% | -15.78% | 10.44% | 13.59% | 9.49% |
| Net Profit Margin | -1.93% | -21.04% | 7.78% | 5.75% | 6.88% |
| Continuous Operations Profit Margin | -1.93% | -21.04% | 7.78% | 5.75% | 6.88% |
| Net Income Per EBT | -596.70% | 133.32% | 74.54% | 42.27% | 72.50% |
| EBT Per EBIT | 9.46% | 101.46% | -1114.81% | 206.42% | 56.76% |
| Return on Assets (ROA) | -0.64% | -4.03% | 0.65% | 0.49% | 0.59% |
| Return on Equity (ROE) | -2.23% | -12.72% | 1.87% | 1.45% | 1.73% |
| Return on Capital Employed (ROCE) | 1.29% | -3.41% | -0.09% | 0.60% | 1.51% |
| Return on Invested Capital (ROIC) | -7.02% | -3.14% | -0.06% | 0.24% | 1.06% |
| Return on Tangible Assets | -0.67% | -4.21% | 0.67% | 0.51% | 0.60% |
| Earnings Yield | -7.56% | -52.89% | 5.37% | 6.06% | 5.88% |
| Efficiency Ratios | |||||
| Receivables Turnover | 28.42 | 15.10 | 42.05 | 118.37 | 100.77 |
| Payables Turnover | 16.45 | 7.47 | 45.70 | 60.04 | 67.95 |
| Inventory Turnover | 0.32 | 0.17 | 0.41 | 100.16 | 203.03 |
| Fixed Asset Turnover | 1.48 | 1.43 | 0.14 | 0.11 | 0.11 |
| Asset Turnover | 0.33 | 0.19 | 0.08 | 0.09 | 0.09 |
| Working Capital Turnover Ratio | 0.56 | 0.43 | 0.46 | 0.64 | 0.66 |
| Cash Conversion Cycle | 1124.03 | 2167.14 | 892.14 | 0.65 | 0.05 |
| Days of Sales Outstanding | 12.84 | 24.18 | 8.68 | 3.08 | 3.62 |
| Days of Inventory Outstanding | 1133.37 | 2191.82 | 891.45 | 3.64 | 1.80 |
| Days of Payables Outstanding | 22.19 | 48.85 | 7.99 | 6.08 | 5.37 |
| Operating Cycle | 1146.22 | 2215.99 | 900.13 | 6.73 | 5.42 |
| Cash Flow Ratios | |||||
| Operating Cash Flow Per Share | 153.20 | -133.21 | -0.39 | 41.06 | 48.88 |
| Free Cash Flow Per Share | 27.73 | -242.18 | -84.37 | -10.93 | -2.26 |
| Dividend Paid and CapEx Coverage Ratio | 1.17 | -1.16 | -0.00 | 0.71 | 0.85 |
| Capital Expenditure Coverage Ratio | 1.22 | -1.22 | -0.00 | 0.79 | 0.96 |
| Operating Cash Flow Coverage Ratio | 0.09 | -0.09 | -0.00 | 0.03 | 0.03 |
| Operating Cash Flow to Sales Ratio | 0.16 | -0.27 | -0.00 | 0.18 | 0.21 |
| Free Cash Flow Yield | 11.60% | -121.09% | -25.72% | -4.92% | -0.84% |
| Valuation Ratios | |||||
| Price-to-Earnings (P/E) Ratio | -13.23 | -1.89 | 18.63 | 16.51 | 17.01 |
| Price-to-Sales (P/S) Ratio | 0.25 | 0.40 | 1.45 | 0.95 | 1.17 |
| Price-to-Book (P/B) Ratio | 0.30 | 0.24 | 0.35 | 0.24 | 0.29 |
| Price-to-Free Cash Flow (P/FCF) Ratio | 8.62 | -0.83 | -3.89 | -20.31 | -119.60 |
| Price-to-Operating Cash Flow Ratio | 1.56 | -1.50 | -835.41 | 5.41 | 5.52 |
| Price-to-Earnings Growth (PEG) Ratio | 0.16 | 0.00 | 0.60 | -1.08 | -1.07 |
| Enterprise Value Multiple | 18.81 | -122.82 | 14.69 | 19.89 | 15.22 |
| Enterprise Value | 30.63B | 27.56B | 25.59B | 25.16B | 27.62B |
| EV to EBITDA | 18.81 | -122.82 | 14.69 | 19.89 | 15.22 |
| EV to Sales | 1.65 | 2.76 | 5.70 | 5.42 | 6.02 |
| EV to Free Cash Flow | 55.66 | -5.73 | -15.29 | -116.02 | -615.21 |
| EV to Operating Cash Flow | 10.07 | -10.43 | -3284.68 | 30.88 | 28.42 |
| Tangible Book Value Per Share | 681.26 | 719.50 | 852.00 | 855.25 | 863.10 |
| Shareholders’ Equity Per Share | 809.79 | 831.34 | 943.19 | 930.31 | 917.72 |
| Tax and Other Ratios | |||||
| Effective Tax Rate | 6.97 | -0.33 | 0.25 | 0.58 | 0.27 |
| Revenue Per Share | 937.37 | 502.63 | 226.25 | 234.06 | 230.74 |
| Net Income Per Share | -18.06 | -105.77 | 17.61 | 13.45 | 15.88 |
| Tax Burden | -5.97 | 1.33 | 0.75 | 0.42 | 0.73 |
| Interest Burden | 0.11 | 1.30 | 0.55 | 2.06 | 0.50 |
| Research & Development to Revenue | 0.00 | 0.00 | 0.01 | 0.00 | 0.00 |
| SG&A to Revenue | 0.00 | 0.57 | 0.04 | 0.04 | 0.00 |
| Stock-Based Compensation to Revenue | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Income Quality | -8.48 | 1.68 | -0.02 | 1.29 | 2.23 |
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