Starts Proceed Investment Corporation(JP:8979)
Â¥159,600.00-700.00 (-0.44%)
JP:8979
Starts Proceed Investment Corporation financials statements
Â¥159,600.00
At close:-700.00 (-0.44%)
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Starts Proceed Investment Corporation (8979) Ratios
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Starts Proceed Investment Corporation Ratios
JP:8979's free cash flow for Q2 2026 was ¥-1.36B. For the 2026 fiscal year, JP:8979's free cash flow was decreased by ¥-3.30B and operating cash flow was ¥1.95B. See a summary of the company’s cash flow.
| Ratios | Oct 25 | Oct 24 | Oct 23 | Oct 22 | Oct 21 |
|---|---|---|---|---|---|
| Liquidity Ratios | |||||
| Current Ratio | 0.58 | 0.44 | 0.39 | 0.36 | 0.35 |
| Quick Ratio | 0.58 | 0.44 | 0.38 | 0.15 | 0.15 |
| Cash Ratio | 0.57 | 0.14 | 0.14 | 0.15 | 0.15 |
| Solvency Ratio | 0.07 | 0.08 | 0.07 | 0.08 | 0.08 |
| Operating Cash Flow Ratio | 0.95 | 0.83 | 0.52 | 0.74 | 0.44 |
| Short-Term Operating Cash Flow Coverage | 0.95 | 0.89 | 0.55 | 0.79 | 0.46 |
| Net Current Asset Value | ¥ -51.07B | ¥ -51.19B | ¥ -50.80B | ¥ -43.61B | ¥ -43.26B |
| Leverage Ratios | |||||
| Debt-to-Assets Ratio | 0.52 | 0.51 | 0.51 | 0.50 | 0.51 |
| Debt-to-Equity Ratio | 1.14 | 1.09 | 1.08 | 1.05 | 1.05 |
| Debt-to-Capital Ratio | 0.53 | 0.52 | 0.52 | 0.51 | 0.51 |
| Long-Term Debt-to-Capital Ratio | 0.50 | 0.48 | 0.47 | 0.46 | 0.45 |
| Financial Leverage Ratio | 2.18 | 2.13 | 2.12 | 2.08 | 2.08 |
| Debt Service Coverage Ratio | 0.69 | 0.54 | 0.48 | 0.43 | 0.39 |
| Interest Coverage Ratio | 0.00 | 6.47 | 7.08 | 7.96 | 8.01 |
| Debt to Market Cap | 0.95 | 1.08 | 0.90 | 0.76 | 0.75 |
| Interest Debt Per Share | 191934.19 | 190419.45 | 188674.48 | 181319.59 | 181211.44 |
| Net Debt to EBITDA | 10.48 | 11.05 | 11.35 | 10.61 | 10.93 |
| Profitability Margins | |||||
| Gross Profit Margin | 29.30% | 58.62% | 56.99% | 57.29% | 56.50% |
| EBIT Margin | 44.12% | 44.18% | 44.23% | 43.67% | 43.27% |
| EBITDA Margin | 63.05% | 62.54% | 62.98% | 63.41% | 63.63% |
| Operating Profit Margin | 44.12% | 45.38% | 44.23% | 44.62% | 43.14% |
| Pretax Profit Margin | 34.71% | 37.17% | 36.75% | 38.07% | 37.01% |
| Net Profit Margin | 34.69% | 37.04% | 36.53% | 38.01% | 36.94% |
| Continuous Operations Profit Margin | 34.69% | 37.04% | 36.53% | 38.01% | 36.94% |
| Net Income Per EBT | 99.93% | 99.65% | 99.40% | 99.84% | 99.83% |
| EBT Per EBIT | 78.67% | 81.91% | 83.08% | 85.32% | 85.78% |
| Return on Assets (ROA) | 2.55% | 2.68% | 2.55% | 2.76% | 2.59% |
| Return on Equity (ROE) | 5.55% | 5.71% | 5.39% | 5.75% | 5.40% |
| Return on Capital Employed (ROCE) | 3.47% | 3.59% | 3.40% | 3.63% | 3.43% |
| Return on Invested Capital (ROIC) | 3.24% | 3.30% | 3.08% | 3.25% | 3.04% |
| Return on Tangible Assets | 2.57% | 2.71% | 2.57% | 2.78% | 2.59% |
| Earnings Yield | 4.62% | 5.66% | 4.49% | 4.15% | 3.84% |
| Efficiency Ratios | |||||
| Receivables Turnover | 104.43 | 245.98 | 256.45 | 248.44 | 265.89 |
| Payables Turnover | 0.00 | 16.67 | 13.33 | 13.86 | 11.73 |
| Inventory Turnover | 0.00 | 0.00 | 35.33 | 1.36 | 1.34 |
| Fixed Asset Turnover | 0.08 | 0.08 | 0.07 | 0.08 | 0.07 |
| Asset Turnover | 0.07 | 0.07 | 0.07 | 0.07 | 0.07 |
| Working Capital Turnover Ratio | -1.92 | -1.40 | -1.19 | -1.00 | -1.08 |
| Cash Conversion Cycle | 3.50 | -20.41 | -15.63 | 243.42 | 242.70 |
| Days of Sales Outstanding | 3.50 | 1.48 | 1.42 | 1.47 | 1.37 |
| Days of Inventory Outstanding | 0.00 | 0.00 | 10.33 | 268.28 | 272.43 |
| Days of Payables Outstanding | 0.00 | 21.89 | 27.38 | 26.33 | 31.11 |
| Operating Cycle | 3.50 | 1.48 | 11.75 | 269.75 | 273.80 |
| Cash Flow Ratios | |||||
| Operating Cash Flow Per Share | 23392.35 | 25792.67 | 17786.68 | 28548.85 | 18436.97 |
| Free Cash Flow Per Share | 17893.35 | 8683.65 | -34472.79 | 9093.51 | 10679.57 |
| Dividend Paid and CapEx Coverage Ratio | 1.44 | 0.95 | 0.28 | 0.99 | 1.03 |
| Capital Expenditure Coverage Ratio | 4.25 | 1.51 | 0.34 | 1.47 | 2.38 |
| Operating Cash Flow Coverage Ratio | 0.12 | 0.14 | 0.10 | 0.16 | 0.10 |
| Operating Cash Flow to Sales Ratio | 0.87 | 0.97 | 0.70 | 1.10 | 0.74 |
| Free Cash Flow Yield | 8.84% | 4.98% | -16.60% | 3.84% | 4.45% |
| Valuation Ratios | |||||
| Price-to-Earnings (P/E) Ratio | 21.66 | 17.68 | 22.28 | 24.08 | 26.01 |
| Price-to-Sales (P/S) Ratio | 7.51 | 6.55 | 8.14 | 9.15 | 9.61 |
| Price-to-Book (P/B) Ratio | 1.20 | 1.01 | 1.20 | 1.38 | 1.41 |
| Price-to-Free Cash Flow (P/FCF) Ratio | 11.31 | 20.10 | -6.03 | 26.07 | 22.47 |
| Price-to-Operating Cash Flow Ratio | 8.65 | 6.77 | 11.68 | 8.31 | 13.02 |
| Price-to-Earnings Growth (PEG) Ratio | -4.04 | 3.02 | -4.20 | 3.59 | -1.09 |
| Enterprise Value Multiple | 22.40 | 21.52 | 24.27 | 25.04 | 26.04 |
| Enterprise Value | 105.49B | 101.29B | 110.21B | 104.38B | 104.99B |
| EV to EBITDA | 22.40 | 21.52 | 24.27 | 25.04 | 26.04 |
| EV to Sales | 14.12 | 13.46 | 15.29 | 15.88 | 16.57 |
| EV to Free Cash Flow | 21.25 | 41.29 | -11.32 | 45.23 | 38.74 |
| EV to Operating Cash Flow | 16.26 | 13.90 | 21.94 | 14.41 | 22.44 |
| Tangible Book Value Per Share | 164737.30 | 169230.72 | 169288.67 | 167914.92 | 170786.63 |
| Shareholders’ Equity Per Share | 168344.25 | 172833.01 | 172949.68 | 171350.77 | 170786.63 |
| Tax and Other Ratios | |||||
| Effective Tax Rate | 0.00 | 0.00 | 0.01 | 0.00 | 0.00 |
| Revenue Per Share | 26924.74 | 26640.64 | 25521.50 | 25902.90 | 24972.41 |
| Net Income Per Share | 9339.09 | 9868.32 | 9322.90 | 9845.18 | 9225.86 |
| Tax Burden | 1.00 | 1.00 | 0.99 | 1.00 | 1.00 |
| Interest Burden | 0.79 | 0.84 | 0.83 | 0.87 | 0.86 |
| Research & Development to Revenue | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| SG&A to Revenue | 0.00 | 0.10 | 0.09 | 0.09 | 0.09 |
| Stock-Based Compensation to Revenue | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Income Quality | 2.50 | 2.60 | 1.91 | 2.90 | 2.00 |
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