Want to see JP:9997 full AI Analyst Report?
Belluna Co., Ltd. (9997) Ratios
Belluna Co., Ltd. Ratios
JP:9997's free cash flow for Q4 2025 was $0.00. For the 2025 fiscal year, JP:9997'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 | 2.46 | 2.13 | 2.20 | 1.90 | 1.82 |
| Quick Ratio | 1.83 | 1.55 | 1.59 | 1.30 | 1.23 |
| Cash Ratio | 0.65 | 0.59 | 0.61 | 0.50 | 0.44 |
| Solvency Ratio | 0.10 | 0.09 | 0.07 | 0.08 | 0.11 |
| Operating Cash Flow Ratio | 0.35 | 0.16 | 0.22 | 0.13 | 0.11 |
| Short-Term Operating Cash Flow Coverage | 0.96 | 0.39 | 0.71 | 0.41 | 0.40 |
| Net Current Asset Value | $ -57.22B | $ -39.36B | $ -34.55B | $ -36.49B | $ -17.00B |
| Leverage Ratios | |||||
| Debt-to-Assets Ratio | 0.44 | 0.42 | 0.40 | 0.39 | 0.33 |
| Debt-to-Equity Ratio | 0.99 | 0.92 | 0.88 | 0.89 | 0.71 |
| Debt-to-Capital Ratio | 0.50 | 0.48 | 0.47 | 0.47 | 0.42 |
| Long-Term Debt-to-Capital Ratio | 0.46 | 0.42 | 0.42 | 0.42 | 0.36 |
| Financial Leverage Ratio | 2.25 | 2.21 | 2.22 | 2.28 | 2.15 |
| Debt Service Coverage Ratio | 0.92 | 0.62 | 0.65 | 0.60 | 0.72 |
| Interest Coverage Ratio | 11.61 | 15.15 | 20.35 | 32.70 | 56.21 |
| Debt to Market Cap | 1.75 | 1.40 | 1.96 | 1.63 | 1.19 |
| Interest Debt Per Share | 1573.75 | 1359.19 | 1241.31 | 1155.09 | 874.70 |
| Net Debt to EBITDA | 4.78 | 4.63 | 5.17 | 4.70 | 3.07 |
| Profitability Margins | |||||
| Gross Profit Margin | 62.91% | 61.29% | 60.66% | 59.19% | 58.74% |
| EBIT Margin | 7.55% | 6.64% | 4.92% | 5.79% | 6.27% |
| EBITDA Margin | 11.08% | 9.64% | 7.77% | 7.94% | 8.25% |
| Operating Profit Margin | 7.55% | 5.63% | 4.70% | 5.28% | 6.28% |
| Pretax Profit Margin | 7.64% | 6.27% | 4.69% | 5.63% | 6.96% |
| Net Profit Margin | 5.29% | 4.17% | 2.80% | 3.49% | 4.64% |
| Continuous Operations Profit Margin | 5.26% | 4.19% | 2.74% | 3.51% | 4.66% |
| Net Income Per EBT | 69.23% | 66.59% | 59.75% | 62.05% | 66.64% |
| EBT Per EBIT | 101.29% | 111.33% | 99.85% | 106.56% | 110.75% |
| Return on Assets (ROA) | 3.39% | 2.82% | 1.94% | 2.60% | 4.01% |
| Return on Equity (ROE) | 7.63% | 6.23% | 4.32% | 5.91% | 8.63% |
| Return on Capital Employed (ROCE) | 5.74% | 4.73% | 4.05% | 5.08% | 7.31% |
| Return on Invested Capital (ROIC) | 3.70% | 2.87% | 2.20% | 2.90% | 4.47% |
| Return on Tangible Assets | 3.50% | 2.93% | 2.01% | 2.70% | 4.18% |
| Earnings Yield | 13.78% | 9.65% | 9.79% | 10.93% | 14.54% |
| Efficiency Ratios | |||||
| Receivables Turnover | 4.53 | 4.75 | 5.03 | 5.45 | 5.89 |
| Payables Turnover | 7.38 | 6.35 | 7.50 | 4.52 | 4.07 |
| Inventory Turnover | 2.39 | 2.27 | 2.28 | 2.25 | 2.37 |
| Fixed Asset Turnover | 1.26 | 1.44 | 1.52 | 1.64 | 2.13 |
| Asset Turnover | 0.64 | 0.67 | 0.69 | 0.74 | 0.87 |
| Working Capital Turnover Ratio | 2.95 | 3.00 | 3.23 | 3.82 | 3.89 |
| Cash Conversion Cycle | 183.95 | 179.84 | 183.87 | 148.81 | 126.50 |
| Days of Sales Outstanding | 80.52 | 76.78 | 72.59 | 66.97 | 61.98 |
| Days of Inventory Outstanding | 152.92 | 160.57 | 159.97 | 162.55 | 154.15 |
| Days of Payables Outstanding | 49.49 | 57.50 | 48.70 | 80.71 | 89.63 |
| Operating Cycle | 233.44 | 237.35 | 232.56 | 229.52 | 216.14 |
| Cash Flow Ratios | |||||
| Operating Cash Flow Per Share | 191.87 | 100.50 | 132.06 | 85.23 | 74.00 |
| Free Cash Flow Per Share | -154.22 | -55.41 | -41.48 | -225.10 | -97.99 |
| Dividend Paid and CapEx Coverage Ratio | 0.51 | 0.56 | 0.68 | 0.26 | 0.39 |
| Capital Expenditure Coverage Ratio | 0.55 | 0.64 | 0.76 | 0.27 | 0.43 |
| Operating Cash Flow Coverage Ratio | 0.12 | 0.07 | 0.11 | 0.07 | 0.08 |
| Operating Cash Flow to Sales Ratio | 0.08 | 0.05 | 0.06 | 0.04 | 0.03 |
| Free Cash Flow Yield | -17.73% | -5.86% | -6.72% | -32.06% | -13.50% |
| Valuation Ratios | |||||
| Price-to-Earnings (P/E) Ratio | 7.25 | 10.37 | 10.22 | 9.15 | 6.88 |
| Price-to-Sales (P/S) Ratio | 0.38 | 0.43 | 0.29 | 0.32 | 0.32 |
| Price-to-Book (P/B) Ratio | 0.55 | 0.65 | 0.44 | 0.54 | 0.59 |
| Price-to-Free Cash Flow (P/FCF) Ratio | -5.64 | -17.07 | -14.87 | -3.12 | -7.41 |
| Price-to-Operating Cash Flow Ratio | 4.53 | 9.41 | 4.67 | 8.24 | 9.81 |
| Price-to-Earnings Growth (PEG) Ratio | 0.23 | 0.20 | -0.48 | -0.34 | -0.91 |
| Enterprise Value Multiple | 8.24 | 9.11 | 8.86 | 8.73 | 6.93 |
| Enterprise Value | 199.23B | 185.25B | 143.37B | 147.10B | 125.92B |
| EV to EBITDA | 8.24 | 9.11 | 8.86 | 8.73 | 6.93 |
| EV to Sales | 0.91 | 0.88 | 0.69 | 0.69 | 0.57 |
| EV to Free Cash Flow | -13.42 | -34.68 | -35.74 | -6.76 | -13.29 |
| EV to Operating Cash Flow | 10.79 | 19.12 | 11.23 | 17.85 | 17.60 |
| Tangible Book Value Per Share | 1464.00 | 1346.73 | 1295.69 | 1198.31 | 1125.00 |
| Shareholders’ Equity Per Share | 1572.61 | 1465.75 | 1398.10 | 1297.95 | 1223.29 |
| Tax and Other Ratios | |||||
| Effective Tax Rate | 0.31 | 0.33 | 0.41 | 0.38 | 0.33 |
| Revenue Per Share | 2266.26 | 2187.05 | 2154.15 | 2196.51 | 2276.87 |
| Net Income Per Share | 119.92 | 91.24 | 60.39 | 76.71 | 105.54 |
| Tax Burden | 0.69 | 0.67 | 0.60 | 0.62 | 0.67 |
| Interest Burden | 1.01 | 0.94 | 0.95 | 0.97 | 1.11 |
| Research & Development to Revenue | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| SG&A to Revenue | 0.55 | 0.56 | 0.34 | 0.31 | 0.29 |
| Stock-Based Compensation to Revenue | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Income Quality | 1.60 | 1.10 | 2.19 | 0.69 | 0.47 |
Currency in JPY
