Akatsuki, Inc. (3932N) Ratios
Akatsuki, Inc. Ratios
MX:3932N's free cash flow for Q2 2026 was $0.00. For the 2026 fiscal year, MX:3932N'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 26 | Mar 25 | Mar 24 | Mar 23 |
|---|---|---|---|---|---|
| Liquidity Ratios | |||||
| Current Ratio | 5.59 | 8.20 | 7.69 | 5.56 | 9.21 |
| Quick Ratio | 5.59 | 8.20 | 7.57 | 5.52 | 9.21 |
| Cash Ratio | 4.21 | 5.64 | 6.05 | 4.62 | 6.34 |
| Solvency Ratio | 0.13 | 0.36 | 0.12 | 0.10 | 0.68 |
| Operating Cash Flow Ratio | 0.52 | 0.50 | -0.02 | 0.69 | 1.34 |
| Short-Term Operating Cash Flow Coverage | 3.87 | 3.91 | -0.08 | 1.58 | 599.13 |
| Net Current Asset Value | $ 28.08B | $ 27.50B | $ 27.55B | $ 26.46B | $ 25.01B |
| Leverage Ratios | |||||
| Debt-to-Assets Ratio | 0.11 | 0.19 | 0.14 | 0.19 | 0.09 |
| Debt-to-Equity Ratio | 0.15 | 0.26 | 0.18 | 0.26 | 0.11 |
| Debt-to-Capital Ratio | 0.13 | 0.20 | 0.15 | 0.21 | 0.10 |
| Long-Term Debt-to-Capital Ratio | 0.11 | 0.19 | 0.13 | 0.15 | 0.10 |
| Financial Leverage Ratio | 1.32 | 1.37 | 1.29 | 1.37 | 1.21 |
| Debt Service Coverage Ratio | 1.06 | 6.79 | 1.44 | 0.48 | 199.04 |
| Interest Coverage Ratio | 105.84 | 111.12 | 59.49 | 89.08 | 392.05 |
| Debt to Market Cap | 0.14 | 0.30 | 0.22 | 0.34 | 0.11 |
| Interest Debt Per Share | 141.87 | 270.92 | 576.66 | 756.81 | 310.63 |
| Net Debt to EBITDA | -6.18 | -2.41 | -9.82 | -5.96 | -2.47 |
| Profitability Margins | |||||
| Gross Profit Margin | 57.91% | 54.26% | 56.29% | 58.97% | 59.00% |
| EBIT Margin | 16.56% | 28.79% | 9.42% | 15.78% | 27.78% |
| EBITDA Margin | 17.07% | 30.38% | 10.14% | 16.39% | 28.40% |
| Operating Profit Margin | 16.56% | 28.79% | 11.17% | 23.43% | 28.35% |
| Pretax Profit Margin | 19.37% | 32.12% | 9.23% | 15.52% | 27.71% |
| Net Profit Margin | 6.96% | 21.86% | 5.37% | 5.51% | 19.77% |
| Continuous Operations Profit Margin | 6.96% | 21.85% | 5.37% | 5.51% | 19.77% |
| Net Income Per EBT | 35.93% | 68.05% | 58.23% | 35.54% | 71.33% |
| EBT Per EBIT | 116.98% | 111.56% | 82.63% | 66.23% | 97.73% |
| Return on Assets (ROA) | 3.01% | 9.07% | 2.47% | 2.52% | 11.27% |
| Return on Equity (ROE) | 3.97% | 12.46% | 3.20% | 3.46% | 13.58% |
| Return on Capital Employed (ROCE) | 8.29% | 13.08% | 5.71% | 12.45% | 17.52% |
| Return on Invested Capital (ROIC) | 2.91% | 8.79% | 3.25% | 4.13% | 12.50% |
| Return on Tangible Assets | 3.01% | 9.66% | 2.48% | 2.53% | 11.29% |
| Earnings Yield | 3.66% | 14.46% | 3.99% | 4.45% | 13.13% |
| Efficiency Ratios | |||||
| Receivables Turnover | 4.21 | 3.85 | 4.77 | 6.18 | 4.89 |
| Payables Turnover | 13.05 | 10.20 | 8.82 | 16.03 | 10.94 |
| Inventory Turnover | 0.00 | 0.00 | 16.74 | 37.39 | 0.00 |
| Fixed Asset Turnover | 58.69 | 37.26 | 44.89 | 37.27 | 34.89 |
| Asset Turnover | 0.43 | 0.41 | 0.46 | 0.46 | 0.57 |
| Working Capital Turnover Ratio | 0.69 | 0.71 | 0.71 | 0.77 | 0.85 |
| Cash Conversion Cycle | 58.80 | 59.05 | 56.90 | 46.08 | 41.23 |
| Days of Sales Outstanding | 86.77 | 94.85 | 76.48 | 59.09 | 74.60 |
| Days of Inventory Outstanding | 0.00 | 0.00 | 21.81 | 9.76 | 0.00 |
| Days of Payables Outstanding | 27.98 | 35.80 | 41.38 | 22.78 | 33.37 |
| Operating Cycle | 86.77 | 94.85 | 98.29 | 68.85 | 74.60 |
| Cash Flow Ratios | |||||
| Operating Cash Flow Per Share | 89.53 | 63.13 | -6.78 | 372.14 | 352.22 |
| Free Cash Flow Per Share | 87.89 | 60.86 | -26.23 | 368.01 | 319.37 |
| Dividend Paid and CapEx Coverage Ratio | 3.15 | 1.62 | -0.07 | 4.41 | 3.09 |
| Capital Expenditure Coverage Ratio | 54.55 | 27.87 | -0.35 | 90.13 | 10.72 |
| Operating Cash Flow Coverage Ratio | 0.63 | 0.23 | -0.01 | 0.49 | 1.14 |
| Operating Cash Flow to Sales Ratio | 0.16 | 0.11 | -0.00 | 0.21 | 0.18 |
| Free Cash Flow Yield | 8.46% | 6.73% | -1.01% | 16.55% | 10.99% |
| Valuation Ratios | |||||
| Price-to-Earnings (P/E) Ratio | 27.29 | 6.92 | 25.04 | 22.48 | 7.61 |
| Price-to-Sales (P/S) Ratio | 1.90 | 1.51 | 1.35 | 1.24 | 1.51 |
| Price-to-Book (P/B) Ratio | 1.08 | 0.86 | 0.80 | 0.78 | 1.03 |
| Price-to-Free Cash Flow (P/FCF) Ratio | 11.81 | 14.85 | -99.24 | 6.04 | 9.10 |
| Price-to-Operating Cash Flow Ratio | 11.60 | 14.32 | -383.95 | 5.98 | 8.25 |
| Price-to-Earnings Growth (PEG) Ratio | 2.78 | 0.03 | 4.96 | -0.30 | -0.48 |
| Enterprise Value Multiple | 4.94 | 2.57 | 3.45 | 1.60 | 2.83 |
| Enterprise Value | 19.95B | 20.19B | 8.39B | 6.39B | 21.13B |
| EV to EBITDA | 4.94 | 2.57 | 3.45 | 1.60 | 2.83 |
| EV to Sales | 0.84 | 0.78 | 0.35 | 0.26 | 0.80 |
| EV to Free Cash Flow | 5.25 | 7.67 | -25.81 | 1.28 | 4.86 |
| EV to Operating Cash Flow | 5.15 | 7.39 | -99.86 | 1.27 | 4.41 |
| Tangible Book Value Per Share | 958.33 | 960.98 | 3244.71 | 2856.76 | 2804.19 |
| Shareholders’ Equity Per Share | 957.91 | 1048.49 | 3243.90 | 2857.35 | 2809.85 |
| Tax and Other Ratios | |||||
| Effective Tax Rate | 0.64 | 0.32 | 0.42 | 0.64 | 0.29 |
| Revenue Per Share | 546.76 | 597.64 | 1934.74 | 1794.40 | 1930.72 |
| Net Income Per Share | 38.05 | 130.64 | 103.95 | 98.95 | 381.62 |
| Tax Burden | 0.36 | 0.68 | 0.58 | 0.36 | 0.71 |
| Interest Burden | 1.17 | 1.12 | 0.98 | 0.98 | 1.00 |
| Research & Development to Revenue | 0.22 | 0.00 | 0.20 | 0.15 | 0.08 |
| SG&A to Revenue | 0.19 | 0.25 | 0.19 | 0.17 | 0.18 |
| Stock-Based Compensation to Revenue | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Income Quality | 2.35 | 0.48 | -0.07 | 3.76 | 0.92 |
Currency in JPY