Kose (KOSCF) Ratios
Kose Ratios
KOSCF's free cash flow for Q2 2026 was $0.00. For the 2026 fiscal year, KOSCF'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 | Dec 25 | Dec 24 | Dec 23 | Dec 22 | Mar 21 |
|---|---|---|---|---|---|
| Liquidity Ratios | |||||
| Current Ratio | 3.62 | 3.38 | 3.66 | 3.62 | 3.67 |
| Quick Ratio | 2.47 | 2.40 | 2.65 | 2.60 | 2.60 |
| Cash Ratio | 1.46 | 1.60 | 1.50 | 1.72 | 1.38 |
| Solvency Ratio | 0.31 | 0.20 | 0.25 | 0.35 | 0.44 |
| Operating Cash Flow Ratio | 0.18 | 0.26 | 0.43 | 0.30 | 0.30 |
| Short-Term Operating Cash Flow Coverage | 13.94 | 22.12 | 19.64 | 9.26 | 22.91 |
| Net Current Asset Value | $ 140.28B | $ 147.85B | $ 168.11B | $ 160.23B | $ 151.57B |
| Leverage Ratios | |||||
| Debt-to-Assets Ratio | 0.03 | 0.03 | 0.03 | 0.03 | 0.00 |
| Debt-to-Equity Ratio | 0.04 | 0.04 | 0.04 | 0.04 | 0.01 |
| Debt-to-Capital Ratio | 0.04 | 0.04 | 0.04 | 0.04 | 0.01 |
| Long-Term Debt-to-Capital Ratio | 0.00 | 0.00 | 0.03 | 0.03 | 0.00 |
| Financial Leverage Ratio | 1.38 | 1.41 | 1.40 | 1.39 | 1.34 |
| Debt Service Coverage Ratio | 34.00 | 23.65 | 14.81 | 13.44 | 37.23 |
| Interest Coverage Ratio | 419.70 | 2480.57 | 1453.18 | 368.67 | 1577.25 |
| Debt to Market Cap | 0.00 | 0.00 | 0.02 | 0.01 | 0.00 |
| Interest Debt Per Share | 187.47 | 196.78 | 179.21 | 176.01 | 25.10 |
| Net Debt to EBITDA | -2.29 | -3.48 | -3.17 | -2.76 | -2.03 |
| Profitability Margins | |||||
| Gross Profit Margin | 69.04% | 68.96% | 70.30% | 71.08% | 68.05% |
| EBIT Margin | 7.05% | 5.78% | 6.50% | 9.66% | 9.49% |
| EBITDA Margin | 10.84% | 9.15% | 10.02% | 13.36% | 13.23% |
| Operating Profit Margin | 5.59% | 5.38% | 5.32% | 7.65% | 8.41% |
| Pretax Profit Margin | 7.03% | 5.78% | 6.49% | 9.64% | 9.48% |
| Net Profit Margin | 4.58% | 2.33% | 3.88% | 6.49% | 5.93% |
| Continuous Operations Profit Margin | 4.87% | 2.77% | 4.17% | 6.73% | 6.09% |
| Net Income Per EBT | 65.08% | 40.26% | 59.79% | 67.36% | 62.54% |
| EBT Per EBIT | 125.75% | 107.44% | 122.03% | 125.98% | 112.72% |
| Return on Assets (ROA) | 3.84% | 1.96% | 3.14% | 5.22% | 5.56% |
| Return on Equity (ROE) | 5.32% | 2.76% | 4.38% | 7.25% | 7.46% |
| Return on Capital Employed (ROCE) | 5.59% | 5.57% | 5.30% | 7.57% | 9.67% |
| Return on Invested Capital (ROIC) | 3.85% | 2.64% | 3.39% | 5.25% | 6.19% |
| Return on Tangible Assets | 4.11% | 2.09% | 3.26% | 5.44% | 5.64% |
| Earnings Yield | 5.05% | 1.83% | 1.93% | 2.28% | 2.39% |
| Efficiency Ratios | |||||
| Receivables Turnover | 5.90 | 6.45 | 6.77 | 5.51 | 6.81 |
| Payables Turnover | 11.11 | 13.62 | 3.29 | 10.57 | 4.03 |
| Inventory Turnover | 1.40 | 1.44 | 1.26 | 1.21 | 1.50 |
| Fixed Asset Turnover | 4.04 | 4.38 | 4.90 | 4.52 | 5.04 |
| Asset Turnover | 0.84 | 0.84 | 0.81 | 0.80 | 0.94 |
| Working Capital Turnover Ratio | 1.97 | 1.81 | 1.65 | 1.73 | 1.99 |
| Cash Conversion Cycle | 289.70 | 283.45 | 233.01 | 333.19 | 205.83 |
| Days of Sales Outstanding | 61.83 | 56.57 | 53.95 | 66.21 | 53.60 |
| Days of Inventory Outstanding | 260.73 | 253.69 | 290.01 | 301.52 | 242.79 |
| Days of Payables Outstanding | 32.87 | 26.80 | 110.96 | 34.54 | 90.56 |
| Operating Cycle | 322.56 | 310.25 | 343.96 | 367.73 | 296.40 |
| Cash Flow Ratios | |||||
| Operating Cash Flow Per Share | 195.16 | 322.08 | 533.56 | 355.13 | 312.00 |
| Free Cash Flow Per Share | -103.80 | -6.69 | 436.71 | 230.65 | 227.74 |
| Dividend Paid and CapEx Coverage Ratio | 0.44 | 0.69 | 2.25 | 1.40 | 1.53 |
| Capital Expenditure Coverage Ratio | 0.65 | 0.98 | 5.51 | 2.85 | 3.70 |
| Operating Cash Flow Coverage Ratio | 1.05 | 1.64 | 2.98 | 2.03 | 12.57 |
| Operating Cash Flow to Sales Ratio | 0.03 | 0.06 | 0.10 | 0.07 | 0.06 |
| Free Cash Flow Yield | -1.98% | -0.09% | 4.13% | 1.60% | 1.75% |
| Valuation Ratios | |||||
| Price-to-Earnings (P/E) Ratio | 19.79 | 54.55 | 51.73 | 43.83 | 41.85 |
| Price-to-Sales (P/S) Ratio | 0.91 | 1.27 | 2.01 | 2.85 | 2.48 |
| Price-to-Book (P/B) Ratio | 1.05 | 1.50 | 2.27 | 3.18 | 3.12 |
| Price-to-Free Cash Flow (P/FCF) Ratio | -50.48 | -1072.41 | 24.22 | 62.52 | 57.30 |
| Price-to-Operating Cash Flow Ratio | 26.85 | 22.29 | 19.82 | 40.60 | 41.83 |
| Price-to-Earnings Growth (PEG) Ratio | 0.20 | -1.53 | -1.37 | 7.95 | 0.86 |
| Enterprise Value Multiple | 6.07 | 10.39 | 16.87 | 18.54 | 16.73 |
| Enterprise Value | 217.25B | 306.91B | 507.91B | 716.14B | 664.02B |
| EV to EBITDA | 6.07 | 10.39 | 16.87 | 18.54 | 16.73 |
| EV to Sales | 0.66 | 0.95 | 1.69 | 2.48 | 2.21 |
| EV to Free Cash Flow | -36.67 | -803.44 | 20.38 | 54.42 | 51.11 |
| EV to Operating Cash Flow | 19.50 | 16.70 | 16.68 | 35.35 | 37.31 |
| Tangible Book Value Per Share | 4893.80 | 4685.63 | 4713.51 | 4572.99 | 4376.21 |
| Shareholders’ Equity Per Share | 4979.64 | 4771.77 | 4664.84 | 4539.58 | 4178.20 |
| Tax and Other Ratios | |||||
| Effective Tax Rate | 0.31 | 0.52 | 0.36 | 0.30 | 0.36 |
| Revenue Per Share | 5785.65 | 5656.07 | 5265.11 | 5067.94 | 5258.32 |
| Net Income Per Share | 264.83 | 131.61 | 204.41 | 329.02 | 311.83 |
| Tax Burden | 0.65 | 0.40 | 0.60 | 0.67 | 0.63 |
| Interest Burden | 1.00 | 1.00 | 1.00 | 1.00 | 1.00 |
| Research & Development to Revenue | 0.00 | 0.00 | 0.00 | 0.00 | 0.02 |
| SG&A to Revenue | 0.62 | 0.62 | 0.06 | 0.06 | 0.00 |
| Stock-Based Compensation to Revenue | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Income Quality | 0.74 | 2.45 | 2.61 | 0.73 | 1.00 |
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