SMC (OR) (SMECF) Ratios

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SMC (OR) Ratios

SMECF's free cash flow for Q2 2026 was ¥0.46. For the 2026 fiscal year, SMECF's free cash flow was decreased by ¥ and operating cash flow was ¥0.31. See a summary of the company’s cash flow.

Ratios	TTM	Mar 26	Mar 26	Mar 25	Mar 24
Liquidity Ratios
Current Ratio	―	10.48	10.33	7.95	7.01
Quick Ratio	―	6.87	6.85	4.79	4.79
Cash Ratio	―	3.92	4.56	3.11	3.20
Solvency Ratio	―	1.11	1.08	1.01	1.11
Operating Cash Flow Ratio	―	1.45	1.30	0.60	0.54
Short-Term Operating Cash Flow Coverage	―	38.58	37.10	13.38	14.24
Net Current Asset Value	¥ ―	¥ 1.25T	¥ 1.31T	¥ 1.10T	¥ 1.10T
Leverage Ratios
Debt-to-Assets Ratio	―	<0.01	<0.01	<0.01	<0.01
Debt-to-Equity Ratio	―	<0.01	<0.01	<0.01	<0.01
Debt-to-Capital Ratio	―	<0.01	<0.01	<0.01	<0.01
Long-Term Debt-to-Capital Ratio	―	0.00	0.00	<0.01	<0.01
Financial Leverage Ratio	―	1.09	1.09	1.11	1.14
Debt Service Coverage Ratio	―	36.90	37.98	28.53	27.63
Interest Coverage Ratio	―	2.57K	375.12	2.39K	2.46K
Debt to Market Cap	―	<0.01	<0.01	<0.01	<0.01
Interest Debt Per Share	―	82.07	88.37	204.07	188.49
Net Debt to EBITDA	―	-2.14	-2.33	-1.74	-2.08
Profitability Margins
Gross Profit Margin	―	45.83%	45.27%	46.74%	51.06%
EBIT Margin	―	26.66%	28.19%	32.53%	31.31%
EBITDA Margin	―	30.99%	33.51%	36.83%	34.43%
Operating Profit Margin	―	24.02%	22.62%	25.26%	31.31%
Pretax Profit Margin	―	26.65%	28.13%	32.52%	37.44%
Net Profit Margin	―	19.74%	19.86%	22.95%	27.23%
Continuous Operations Profit Margin	―	19.75%	19.86%	22.96%	27.27%
Net Income Per EBT	―	74.07%	70.59%	70.58%	72.74%
EBT Per EBIT	―	110.94%	124.37%	128.76%	119.59%
Return on Assets (ROA)	―	7.44%	7.24%	8.51%	11.65%
Return on Equity (ROE)	―	8.11%	7.91%	9.48%	13.22%
Return on Capital Employed (ROCE)	―	9.68%	8.80%	10.17%	14.85%
Return on Invested Capital (ROIC)	―	7.16%	6.20%	7.15%	10.77%
Return on Tangible Assets	―	7.50%	7.29%	8.58%	11.75%
Earnings Yield	―	4.61%	4.41%	3.19%	4.93%
Efficiency Ratios
Receivables Turnover	―	3.83	3.59	3.59	3.62
Payables Turnover	―	9.15	14.49	7.04	5.48
Inventory Turnover	―	0.88	0.91	0.80	0.96
Fixed Asset Turnover	―	1.65	1.36	1.88	2.52
Asset Turnover	―	0.38	0.36	0.37	0.43
Working Capital Turnover Ratio	―	0.65	0.64	0.68	0.74
Cash Conversion Cycle	―	471.91	477.44	508.19	412.91
Days of Sales Outstanding	―	95.26	101.53	101.78	100.95
Days of Inventory Outstanding	―	416.54	401.10	458.29	378.55
Days of Payables Outstanding	―	39.90	25.19	51.88	66.59
Operating Cycle	―	511.81	502.63	560.07	479.50
Cash Flow Ratios
Operating Cash Flow Per Share	―	3.07K	2.98K	1.52K	1.56K
Free Cash Flow Per Share	―	1.41K	571.49	-94.67	417.75
CapEx Per Share	―	1.67K	2.41K	1.62K	1.14K
Free Cash Flow to Operating Cash Flow	―	0.46	0.19	-0.06	0.27
Dividend Paid and CapEx Coverage Ratio	―	1.15	0.87	0.60	0.76
Capital Expenditure Coverage Ratio	―	1.84	1.24	0.94	1.37
Operating Cash Flow Coverage Ratio	―	38.00	37.10	7.51	8.34
Operating Cash Flow to Sales Ratio	―	0.25	0.22	0.13	0.12
Free Cash Flow Yield	―	2.65%	0.95%	-0.11%	0.60%
Valuation Ratios
Price-to-Earnings (P/E) Ratio	―	21.71	22.68	31.36	20.27
Price-to-Sales (P/S) Ratio	―	4.28	4.50	7.20	5.52
Price-to-Book (P/B) Ratio	―	1.76	1.79	2.97	2.68
Price-to-Free Cash Flow (P/FCF) Ratio	―	37.75	104.76	-916.58	167.16
Price-to-Operating Cash Flow Ratio	―	17.26	20.08	56.94	44.81
Price-to-Earnings Growth (PEG) Ratio	―	-1.86	2.84	-1.59	1.14
Price-to-Fair Value	―	1.76	1.79	2.97	2.68
Enterprise Value Multiple	―	11.68	11.10	17.81	13.95
Enterprise Value	―	2.87T	3.14T	5.09T	3.96T
EV to EBITDA	―	11.68	11.10	17.81	13.95
EV to Sales	―	3.62	3.72	6.56	4.80
EV to Free Cash Flow	―	31.89	86.57	-834.93	145.45
EV to Operating Cash Flow	―	14.58	16.60	51.87	38.99
Tangible Book Value Per Share	―	29.90K	33.12K	28.99K	25.85K
Shareholders’ Equity Per Share	―	30.15K	33.38K	29.20K	26.05K
Tax and Other Ratios
Effective Tax Rate	―	0.26	0.29	0.29	0.27
Revenue Per Share	―	12.39K	13.30K	12.05K	12.65K
Net Income Per Share	―	2.44K	2.64K	2.77K	3.44K
Tax Burden	―	0.74	0.71	0.71	0.73
Interest Burden	―	1.00	1.00	1.00	1.20
Research & Development to Revenue	―	0.04	0.05	0.04	0.03
SG&A to Revenue	―	0.18	0.18	0.00	0.00
Stock-Based Compensation to Revenue	―	0.00	0.00	0.00	0.00
Income Quality	―	1.26	1.13	0.55	0.33

Currency in JPY