SMC (OR) (SMCN) Ratios
SMC (OR) Ratios
MX:SMCN's free cash flow for Q2 2026 was $0.00. For the 2026 fiscal year, MX:SMCN'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 | 10.48 | 10.33 | 7.95 | 7.01 | 7.43 |
| Quick Ratio | 6.87 | 6.85 | 4.79 | 4.79 | 5.64 |
| Cash Ratio | 3.92 | 4.56 | 3.11 | 3.20 | 4.04 |
| Solvency Ratio | 1.11 | 1.08 | 1.01 | 1.11 | 1.01 |
| Operating Cash Flow Ratio | 1.45 | 1.30 | 0.60 | 0.54 | 0.92 |
| Short-Term Operating Cash Flow Coverage | 38.58 | 37.10 | 13.38 | 14.24 | 22.34 |
| Net Current Asset Value | $ 1.25T | $ 1.31T | $ 1.10T | $ 1.10T | $ 1.05T |
| Leverage Ratios | |||||
| Debt-to-Assets Ratio | 0.00 | 0.00 | 0.01 | 0.01 | 0.01 |
| Debt-to-Equity Ratio | 0.00 | 0.00 | 0.01 | 0.01 | 0.01 |
| Debt-to-Capital Ratio | 0.00 | 0.00 | 0.01 | 0.01 | 0.01 |
| Long-Term Debt-to-Capital Ratio | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Financial Leverage Ratio | 1.09 | 1.09 | 1.11 | 1.14 | 1.14 |
| Debt Service Coverage Ratio | 36.90 | 37.98 | 28.53 | 27.63 | 29.86 |
| Interest Coverage Ratio | 2570.89 | 375.12 | 2393.00 | 2459.05 | 1251.96 |
| Debt to Market Cap | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Interest Debt Per Share | 82.07 | 88.37 | 204.07 | 188.49 | 177.63 |
| Net Debt to EBITDA | -2.14 | -2.33 | -1.74 | -2.08 | -2.29 |
| Profitability Margins | |||||
| Gross Profit Margin | 45.83% | 45.27% | 46.74% | 51.06% | 50.02% |
| EBIT Margin | 26.66% | 28.19% | 32.53% | 31.31% | 37.54% |
| EBITDA Margin | 30.99% | 33.51% | 36.83% | 34.43% | 40.36% |
| Operating Profit Margin | 24.02% | 22.62% | 25.26% | 31.31% | 31.32% |
| Pretax Profit Margin | 26.65% | 28.13% | 32.52% | 37.44% | 37.51% |
| Net Profit Margin | 19.74% | 19.86% | 22.95% | 27.23% | 26.53% |
| Continuous Operations Profit Margin | 19.75% | 19.86% | 22.96% | 27.27% | 26.58% |
| Net Income Per EBT | 74.07% | 70.59% | 70.58% | 72.74% | 70.73% |
| EBT Per EBIT | 110.94% | 124.37% | 128.76% | 119.59% | 119.75% |
| Return on Assets (ROA) | 7.44% | 7.24% | 8.51% | 11.65% | 10.90% |
| Return on Equity (ROE) | 8.11% | 7.91% | 9.48% | 13.22% | 12.41% |
| Return on Capital Employed (ROCE) | 9.68% | 8.80% | 10.17% | 14.85% | 14.24% |
| Return on Invested Capital (ROIC) | 7.16% | 6.20% | 7.15% | 10.77% | 10.04% |
| Return on Tangible Assets | 7.50% | 7.29% | 8.58% | 11.75% | 11.00% |
| Earnings Yield | 4.61% | 4.41% | 3.19% | 4.93% | 4.25% |
| Efficiency Ratios | |||||
| Receivables Turnover | 3.83 | 3.59 | 3.59 | 3.62 | 3.45 |
| Payables Turnover | 9.15 | 14.49 | 7.04 | 5.48 | 5.85 |
| Inventory Turnover | 0.88 | 0.91 | 0.80 | 0.96 | 1.20 |
| Fixed Asset Turnover | 1.65 | 1.36 | 1.88 | 2.52 | 2.69 |
| Asset Turnover | 0.38 | 0.36 | 0.37 | 0.43 | 0.41 |
| Working Capital Turnover Ratio | 0.65 | 0.64 | 0.68 | 0.74 | 0.70 |
| Cash Conversion Cycle | 471.91 | 477.44 | 508.19 | 412.91 | 348.31 |
| Days of Sales Outstanding | 95.26 | 101.53 | 101.78 | 100.95 | 105.90 |
| Days of Inventory Outstanding | 416.54 | 401.10 | 458.29 | 378.55 | 304.76 |
| Days of Payables Outstanding | 39.90 | 25.19 | 51.88 | 66.59 | 62.35 |
| Operating Cycle | 511.81 | 502.63 | 560.07 | 479.50 | 410.66 |
| Cash Flow Ratios | |||||
| Operating Cash Flow Per Share | 3074.96 | 2981.13 | 1523.84 | 1558.38 | 2364.79 |
| Free Cash Flow Per Share | 1405.96 | 571.49 | -94.67 | 417.75 | 1138.70 |
| Dividend Paid and CapEx Coverage Ratio | 1.15 | 0.87 | 0.60 | 0.76 | 1.29 |
| Capital Expenditure Coverage Ratio | 1.84 | 1.24 | 0.94 | 1.37 | 1.93 |
| Operating Cash Flow Coverage Ratio | 38.00 | 37.10 | 7.51 | 8.34 | 13.52 |
| Operating Cash Flow to Sales Ratio | 0.25 | 0.22 | 0.13 | 0.12 | 0.21 |
| Free Cash Flow Yield | 2.65% | 0.95% | -0.11% | 0.60% | 1.65% |
| Valuation Ratios | |||||
| Price-to-Earnings (P/E) Ratio | 21.71 | 22.68 | 31.36 | 20.27 | 23.54 |
| Price-to-Sales (P/S) Ratio | 4.28 | 4.50 | 7.20 | 5.52 | 6.25 |
| Price-to-Book (P/B) Ratio | 1.76 | 1.79 | 2.97 | 2.68 | 2.92 |
| Price-to-Free Cash Flow (P/FCF) Ratio | 37.75 | 104.76 | -916.58 | 167.16 | 60.46 |
| Price-to-Operating Cash Flow Ratio | 17.26 | 20.08 | 56.94 | 44.81 | 29.11 |
| Price-to-Earnings Growth (PEG) Ratio | -1.86 | 2.84 | -1.59 | 1.14 | 0.40 |
| Enterprise Value Multiple | 11.68 | 11.10 | 17.81 | 13.95 | 13.18 |
| Enterprise Value | 2.87T | 3.14T | 5.09T | 3.96T | 3.87T |
| EV to EBITDA | 11.68 | 11.10 | 17.81 | 13.95 | 13.18 |
| EV to Sales | 3.62 | 3.72 | 6.56 | 4.80 | 5.32 |
| EV to Free Cash Flow | 31.89 | 86.57 | -834.93 | 145.45 | 51.50 |
| EV to Operating Cash Flow | 14.58 | 16.60 | 51.87 | 38.99 | 24.80 |
| Tangible Book Value Per Share | 29899.58 | 33124.00 | 28993.41 | 25852.03 | 23392.82 |
| Shareholders’ Equity Per Share | 30151.06 | 33376.32 | 29195.88 | 26046.47 | 23567.62 |
| Tax and Other Ratios | |||||
| Effective Tax Rate | 0.26 | 0.29 | 0.29 | 0.27 | 0.29 |
| Revenue Per Share | 12385.59 | 13295.37 | 12054.45 | 12648.52 | 11020.00 |
| Net Income Per Share | 2444.63 | 2640.04 | 2766.94 | 3444.57 | 2923.83 |
| Tax Burden | 0.74 | 0.71 | 0.71 | 0.73 | 0.71 |
| Interest Burden | 1.00 | 1.00 | 1.00 | 1.20 | 1.00 |
| Research & Development to Revenue | 0.04 | 0.05 | 0.04 | 0.03 | 0.03 |
| SG&A to Revenue | 0.18 | 0.18 | 0.00 | 0.00 | 0.00 |
| Stock-Based Compensation to Revenue | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Income Quality | 1.26 | 1.13 | 0.55 | 0.33 | 0.57 |
Currency in JPY