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Sankyo Frontier Co., Ltd. (9639) Ratios
Sankyo Frontier Co., Ltd. Ratios
JP:9639's free cash flow for Q1 2026 was $0.00. For the 2026 fiscal year, JP:9639'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 | Mar 26 | Mar 25 | Mar 24 | Mar 23 | Mar 22 |
|---|---|---|---|---|---|
| Liquidity Ratios | |||||
| Current Ratio | 1.04 | 1.31 | 1.08 | 1.02 | 1.07 |
| Quick Ratio | 1.04 | 1.01 | 0.88 | 0.76 | 0.89 |
| Cash Ratio | 0.36 | 0.33 | 0.25 | 0.22 | 0.35 |
| Solvency Ratio | 0.67 | 0.70 | 0.49 | 0.50 | 0.45 |
| Operating Cash Flow Ratio | 0.36 | 0.36 | 0.29 | 0.20 | 0.43 |
| Short-Term Operating Cash Flow Coverage | 1.51 | 2.37 | 2.10 | 1.22 | 4.47 |
| Net Current Asset Value | $ -1.42B | $ 2.12B | $ -791.00M | $ -2.64B | $ -4.56B |
| Leverage Ratios | |||||
| Debt-to-Assets Ratio | 0.05 | 0.04 | 0.05 | 0.07 | 0.10 |
| Debt-to-Equity Ratio | 0.07 | 0.05 | 0.08 | 0.10 | 0.16 |
| Debt-to-Capital Ratio | 0.07 | 0.05 | 0.07 | 0.09 | 0.14 |
| Long-Term Debt-to-Capital Ratio | 0.00 | 0.00 | 0.01 | 0.02 | 0.09 |
| Financial Leverage Ratio | 1.33 | 1.34 | 1.53 | 1.48 | 1.67 |
| Debt Service Coverage Ratio | 3.15 | 5.37 | 3.91 | 3.60 | 5.99 |
| Interest Coverage Ratio | 232.40 | 383.52 | 576.57 | 470.29 | 543.94 |
| Debt to Market Cap | 0.08 | 0.05 | 0.04 | 0.05 | 0.05 |
| Interest Debt Per Share | 170.44 | 110.28 | 156.41 | 181.47 | 278.35 |
| Net Debt to EBITDA | -0.12 | -0.16 | -0.13 | 0.03 | -0.05 |
| Profitability Margins | |||||
| Gross Profit Margin | 27.70% | 39.28% | 40.66% | 40.22% | 43.05% |
| EBIT Margin | 15.15% | 14.36% | 15.04% | 13.17% | 18.34% |
| EBITDA Margin | 26.53% | 25.25% | 27.17% | 24.19% | 28.10% |
| Operating Profit Margin | 14.99% | 14.36% | 15.41% | 13.17% | 18.35% |
| Pretax Profit Margin | 15.09% | 14.20% | 15.02% | 13.24% | 18.31% |
| Net Profit Margin | 10.25% | 9.81% | 10.10% | 8.67% | 11.91% |
| Continuous Operations Profit Margin | 10.25% | 9.81% | 10.10% | 8.68% | 11.91% |
| Net Income Per EBT | 67.92% | 69.06% | 67.23% | 65.51% | 65.05% |
| EBT Per EBIT | 100.69% | 98.92% | 97.42% | 100.55% | 99.75% |
| Return on Assets (ROA) | 7.94% | 8.42% | 7.71% | 7.10% | 9.85% |
| Return on Equity (ROE) | 10.59% | 11.28% | 11.78% | 10.50% | 16.44% |
| Return on Capital Employed (ROCE) | 14.90% | 15.78% | 17.04% | 14.86% | 21.95% |
| Return on Invested Capital (ROIC) | 9.48% | 10.45% | 10.76% | 9.14% | 13.62% |
| Return on Tangible Assets | 8.19% | 8.58% | 7.80% | 7.16% | 9.92% |
| Earnings Yield | 11.56% | 12.34% | 5.69% | 5.47% | 5.74% |
| Efficiency Ratios | |||||
| Receivables Turnover | 6.45 | 6.28 | 5.10 | 6.13 | 5.30 |
| Payables Turnover | 23.58 | 24.75 | 8.48 | 13.84 | 15.30 |
| Inventory Turnover | 0.00 | 8.07 | 7.17 | 6.84 | 8.24 |
| Fixed Asset Turnover | 1.31 | 1.39 | 1.32 | 1.32 | 1.42 |
| Asset Turnover | 0.77 | 0.86 | 0.76 | 0.82 | 0.83 |
| Working Capital Turnover Ratio | 21.67 | 18.45 | 50.04 | 55.59 | 46.61 |
| Cash Conversion Cycle | 41.09 | 88.61 | 79.44 | 86.54 | 89.36 |
| Days of Sales Outstanding | 56.57 | 58.12 | 71.56 | 59.58 | 68.93 |
| Days of Inventory Outstanding | 0.00 | 45.24 | 50.92 | 53.33 | 44.29 |
| Days of Payables Outstanding | 15.48 | 14.75 | 43.04 | 26.37 | 23.86 |
| Operating Cycle | 56.57 | 103.36 | 122.48 | 112.91 | 113.22 |
| Cash Flow Ratios | |||||
| Operating Cash Flow Per Share | 251.29 | 230.37 | 280.24 | 149.52 | 385.35 |
| Free Cash Flow Per Share | 131.97 | 140.83 | 183.90 | 42.79 | 307.78 |
| Dividend Paid and CapEx Coverage Ratio | 1.23 | 1.36 | 1.59 | 0.81 | 2.53 |
| Capital Expenditure Coverage Ratio | 2.11 | 2.57 | 2.91 | 1.40 | 4.97 |
| Operating Cash Flow Coverage Ratio | 1.49 | 2.11 | 1.80 | 0.83 | 1.39 |
| Operating Cash Flow to Sales Ratio | 0.10 | 0.09 | 0.12 | 0.07 | 0.16 |
| Free Cash Flow Yield | 6.10% | 7.02% | 4.40% | 1.20% | 6.18% |
| Valuation Ratios | |||||
| Price-to-Earnings (P/E) Ratio | 8.65 | 8.10 | 17.57 | 18.29 | 17.42 |
| Price-to-Sales (P/S) Ratio | 0.89 | 0.79 | 1.77 | 1.59 | 2.07 |
| Price-to-Book (P/B) Ratio | 0.92 | 0.91 | 2.07 | 1.92 | 2.86 |
| Price-to-Free Cash Flow (P/FCF) Ratio | 16.41 | 14.24 | 22.73 | 83.43 | 16.18 |
| Price-to-Operating Cash Flow Ratio | 8.62 | 8.71 | 14.92 | 23.88 | 12.92 |
| Price-to-Earnings Growth (PEG) Ratio | 7.81 | 2.00 | 0.80 | -0.58 | 0.71 |
| Enterprise Value Multiple | 3.22 | 2.99 | 6.40 | 6.59 | 7.34 |
| Enterprise Value | 46.33B | 42.33B | 91.07B | 79.68B | 109.96B |
| EV to EBITDA | 3.22 | 2.99 | 6.40 | 6.59 | 7.34 |
| EV to Sales | 0.85 | 0.75 | 1.74 | 1.59 | 2.06 |
| EV to Free Cash Flow | 15.79 | 13.52 | 22.28 | 83.79 | 16.08 |
| EV to Operating Cash Flow | 8.29 | 8.27 | 14.62 | 23.98 | 12.84 |
| Tangible Book Value Per Share | 2268.43 | 2141.86 | 1982.90 | 1833.51 | 1717.02 |
| Shareholders’ Equity Per Share | 2363.10 | 2195.58 | 2018.85 | 1858.53 | 1738.30 |
| Tax and Other Ratios | |||||
| Effective Tax Rate | 0.32 | 0.31 | 0.33 | 0.34 | 0.35 |
| Revenue Per Share | 2442.06 | 2523.82 | 2356.42 | 2249.96 | 2400.38 |
| Net Income Per Share | 250.30 | 247.56 | 237.90 | 195.15 | 285.86 |
| Tax Burden | 0.68 | 0.69 | 0.67 | 0.66 | 0.65 |
| Interest Burden | 1.00 | 0.99 | 1.00 | 1.01 | 1.00 |
| Research & Development to Revenue | 0.00 | 0.00 | 0.01 | 0.01 | 0.01 |
| SG&A to Revenue | 0.00 | 0.24 | 0.00 | 0.00 | 0.00 |
| Stock-Based Compensation to Revenue | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Income Quality | 1.00 | 0.93 | 1.18 | 0.50 | 0.88 |
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