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NAC Co., Ltd. (JP:9788)
:9788
Japanese Market
9788
NAC Co., Ltd.
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NAC Co., Ltd. (9788) Ratios

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NAC Co., Ltd. Ratios

JP:9788's free cash flow for Q1 2026 was ¥0.51. For the 2026 fiscal year, JP:9788's free cash flow was decreased by ¥ and operating cash flow was ¥>-0.01. See a summary of the company’s cash flow.
Ratios
TTM
Mar 26Mar 25Mar 24Mar 23
Liquidity Ratios
Current Ratio
 1.97 2.10 2.04 2.14 2.17
Quick Ratio
 1.12 1.39 1.39 1.42 1.59
Cash Ratio
 0.43 0.72 0.74 0.72 0.96
Solvency Ratio
 0.18 0.17 0.16 0.17 0.21
Operating Cash Flow Ratio
 0.00 0.11 0.36 >-0.01 0.15
Short-Term Operating Cash Flow Coverage
 0.00 0.30 1.02 >-0.01 0.43
Net Current Asset Value
¥ 7.53B¥ 9.13B¥ 7.94B¥ 9.11B¥ 9.34B
Leverage Ratios
Debt-to-Assets Ratio
 0.17 0.18 0.19 0.19 0.19
Debt-to-Equity Ratio
 0.29 0.31 0.32 0.32 0.31
Debt-to-Capital Ratio
 0.23 0.24 0.24 0.24 0.24
Long-Term Debt-to-Capital Ratio
 0.10 0.10 0.10 0.08 0.09
Financial Leverage Ratio
 1.71 1.68 1.71 1.66 1.67
Debt Service Coverage Ratio
 1.14 0.60 0.77 0.59 0.81
Interest Coverage Ratio
 48.63 30.67 45.58 53.44 63.37
Debt to Market Cap
 0.30 0.33 0.26 0.28 0.29
Interest Debt Per Share
 155.14 173.71 169.83 167.13 162.12
Net Debt to EBITDA
 0.24 -0.37 -0.32 -0.25 -0.86
Profitability Margins
Gross Profit Margin
48.31%46.74%45.58%49.47%48.61%
EBIT Margin
7.41%4.22%5.03%4.45%5.67%
EBITDA Margin
9.59%6.00%7.10%6.52%7.75%
Operating Profit Margin
7.41%4.22%5.03%4.22%5.66%
Pretax Profit Margin
4.00%4.14%4.02%4.37%5.61%
Net Profit Margin
2.38%2.77%2.28%2.64%3.51%
Continuous Operations Profit Margin
2.39%2.77%2.28%2.64%3.51%
Net Income Per EBT
59.50%66.84%56.83%60.36%62.48%
EBT Per EBIT
53.97%98.23%79.85%103.52%99.13%
Return on Assets (ROA)
3.79%4.20%3.57%3.82%5.17%
Return on Equity (ROE)
6.25%7.06%6.10%6.32%8.63%
Return on Capital Employed (ROCE)
17.25%9.18%11.32%8.71%11.85%
Return on Invested Capital (ROIC)
8.87%5.27%5.55%4.47%6.42%
Return on Tangible Assets
3.95%4.36%3.72%3.95%5.37%
Earnings Yield
6.51%7.50%5.36%6.23%9.32%
Efficiency Ratios
Receivables Turnover
 12.02 10.63 11.26 9.63 10.83
Payables Turnover
 17.27 16.08 18.41 14.14 14.21
Inventory Turnover
 3.07 3.73 4.32 3.39 4.41
Fixed Asset Turnover
 7.00 7.03 6.87 6.94 6.94
Asset Turnover
 1.59 1.52 1.57 1.45 1.47
Working Capital Turnover Ratio
 4.81 4.68 4.80 4.16 4.40
Cash Conversion Cycle
 128.09 109.43 97.10 119.60 90.82
Days of Sales Outstanding
 30.37 34.34 32.41 37.89 33.70
Days of Inventory Outstanding
 118.85 97.79 84.52 107.52 82.81
Days of Payables Outstanding
 21.13 22.69 19.83 25.81 25.69
Operating Cycle
 149.22 132.13 116.93 145.41 116.51
Cash Flow Ratios
Operating Cash Flow Per Share
 0.00 32.46 96.83 -0.23 38.04
Free Cash Flow Per Share
 0.00 23.78 88.64 -6.87 31.05
CapEx Per Share
 0.00 8.68 8.18 6.64 6.99
Free Cash Flow to Operating Cash Flow
 0.00 0.73 0.92 29.70 0.82
Dividend Paid and CapEx Coverage Ratio
 0.00 1.05 3.30 >-0.01 1.43
Capital Expenditure Coverage Ratio
 0.00 3.74 11.83 -0.03 5.44
Operating Cash Flow Coverage Ratio
 0.00 0.19 0.58 >-0.01 0.24
Operating Cash Flow to Sales Ratio
 0.00 0.02 0.07 >-0.01 0.03
Free Cash Flow Yield
0.00%4.57%14.92%-1.29%6.50%
Valuation Ratios
Price-to-Earnings (P/E) Ratio
 15.61 13.33 18.67 16.05 10.73
Price-to-Sales (P/S) Ratio
 0.36 0.37 0.43 0.42 0.38
Price-to-Book (P/B) Ratio
 0.99 0.94 1.14 1.01 0.93
Price-to-Free Cash Flow (P/FCF) Ratio
 0.00 21.87 6.70 -77.61 15.39
Price-to-Operating Cash Flow Ratio
 0.00 16.02 6.13 -2.31K 12.56
Price-to-Earnings Growth (PEG) Ratio
 -2.02 0.59 -4.49 -0.63 0.63
Price-to-Fair Value
 0.99 0.94 1.14 1.01 0.93
Enterprise Value Multiple
 3.99 5.78 5.68 6.25 4.00
Enterprise Value
 22.46B 20.44B 24.11B 22.18B 17.68B
EV to EBITDA
 4.01 5.78 5.68 6.25 4.00
EV to Sales
 0.38 0.35 0.40 0.41 0.31
EV to Free Cash Flow
 0.00 20.56 6.34 -74.68 12.67
EV to Operating Cash Flow
 0.00 15.06 5.81 -2.22K 10.34
Tangible Book Value Per Share
 486.74 518.34 486.74 496.03 483.65
Shareholders’ Equity Per Share
 520.93 552.93 521.98 525.24 516.53
Tax and Other Ratios
Effective Tax Rate
 0.40 0.33 0.43 0.40 0.38
Revenue Per Share
 1.42K 1.41K 1.39K 1.26K 1.27K
Net Income Per Share
 33.80 39.01 31.82 33.20 44.57
Tax Burden
 0.60 0.67 0.57 0.60 0.62
Interest Burden
 0.54 0.98 0.80 0.98 0.99
Research & Development to Revenue
 0.00 0.00 <0.01 <0.01 <0.01
SG&A to Revenue
 0.41 0.43 0.41 0.34 0.33
Stock-Based Compensation to Revenue
 0.00 0.00 0.00 0.00 0.00
Income Quality
 0.00 0.83 3.04 >-0.01 0.53
Currency in JPY