Kura Sushi Asia Co., Ltd.(TW:2754)
NT$61.00-0.60 (-0.97%)
TW:2754
Kura Sushi Asia Co., Ltd. financials statements
NT$61.00
At close:-0.60 (-0.97%)
Kura Sushi Asia Co., Ltd. (2754) Ratios
Kura Sushi Asia Co., Ltd. Ratios
TW:2754's free cash flow for Q2 2026 was NT$180.28M. For the 2026 fiscal year, TW:2754's free cash flow was decreased by NT$-112.60M and operating cash flow was NT$292.88M. See a summary of the company’s cash flow.
| Ratios | Dec 25 | Dec 24 | Dec 23 | Dec 22 | Dec 21 |
|---|---|---|---|---|---|
| Liquidity Ratios | |||||
| Current Ratio | 0.74 | 0.52 | 0.42 | 0.67 | 0.75 |
| Quick Ratio | 0.71 | 0.50 | 0.39 | 0.64 | 0.73 |
| Cash Ratio | 0.58 | 0.35 | 0.20 | 0.47 | 0.53 |
| Solvency Ratio | 0.25 | 0.23 | 0.23 | 0.26 | 0.15 |
| Operating Cash Flow Ratio | 0.83 | 0.79 | 0.87 | 1.03 | 0.48 |
| Short-Term Operating Cash Flow Coverage | 4.44 | 3.69 | 6.25 | 8.24 | 1.84 |
| Net Current Asset Value | NT$ -2.50B | NT$ -2.95B | NT$ -3.12B | NT$ -2.32B | NT$ -2.17B |
| Leverage Ratios | |||||
| Debt-to-Assets Ratio | 0.49 | 0.51 | 0.51 | 0.50 | 0.54 |
| Debt-to-Equity Ratio | 1.40 | 1.59 | 1.62 | 1.45 | 1.71 |
| Debt-to-Capital Ratio | 0.58 | 0.61 | 0.62 | 0.59 | 0.63 |
| Long-Term Debt-to-Capital Ratio | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Financial Leverage Ratio | 2.88 | 3.10 | 3.18 | 2.91 | 3.16 |
| Debt Service Coverage Ratio | 3.58 | 2.92 | 4.41 | 5.65 | 1.90 |
| Interest Coverage Ratio | 4.21 | 3.99 | 6.16 | 9.37 | 1.82 |
| Debt to Market Cap | 0.05 | 0.06 | 0.03 | 0.02 | 0.06 |
| Interest Debt Per Share | 53.66 | 58.71 | 57.88 | 47.59 | 48.06 |
| Net Debt to EBITDA | 1.89 | 2.49 | 2.62 | 2.16 | 4.04 |
| Profitability Margins | |||||
| Gross Profit Margin | 32.00% | 40.50% | 39.85% | 41.81% | 39.26% |
| EBIT Margin | 4.61% | 3.71% | 6.24% | 8.74% | 1.29% |
| EBITDA Margin | 16.97% | 17.03% | 18.48% | 21.49% | 17.21% |
| Operating Profit Margin | 4.61% | 4.76% | 5.94% | 8.74% | 2.04% |
| Pretax Profit Margin | 2.41% | 2.51% | 5.28% | 7.81% | 0.92% |
| Net Profit Margin | 1.93% | 2.01% | 4.22% | 6.26% | 0.88% |
| Continuous Operations Profit Margin | 1.93% | 2.01% | 4.22% | 6.26% | 0.88% |
| Net Income Per EBT | 80.08% | 79.83% | 79.92% | 80.24% | 96.22% |
| EBT Per EBIT | 52.22% | 52.74% | 88.90% | 89.32% | 45.11% |
| Return on Assets (ROA) | 2.19% | 2.07% | 4.07% | 5.54% | 0.56% |
| Return on Equity (ROE) | 6.29% | 6.42% | 12.95% | 16.11% | 1.76% |
| Return on Capital Employed (ROCE) | 6.63% | 6.27% | 7.22% | 9.48% | 1.59% |
| Return on Invested Capital (ROIC) | 4.72% | 4.40% | 5.19% | 6.94% | 1.35% |
| Return on Tangible Assets | 2.19% | 2.08% | 4.08% | 5.55% | 0.56% |
| Earnings Yield | 2.80% | 2.69% | 3.60% | 3.74% | 0.65% |
| Efficiency Ratios | |||||
| Receivables Turnover | 55.16 | 54.25 | 35.32 | 37.78 | 21.32 |
| Payables Turnover | 20.21 | 16.10 | 15.98 | 15.82 | 13.11 |
| Inventory Turnover | 115.34 | 100.68 | 77.42 | 86.24 | 95.45 |
| Fixed Asset Turnover | 1.41 | 1.21 | 1.09 | 1.03 | 0.75 |
| Asset Turnover | 1.13 | 1.03 | 0.96 | 0.88 | 0.63 |
| Working Capital Turnover Ratio | -14.08 | -9.30 | -11.31 | -16.74 | 101.63 |
| Cash Conversion Cycle | -8.28 | -12.32 | -7.79 | -9.17 | -6.90 |
| Days of Sales Outstanding | 6.62 | 6.73 | 10.34 | 9.66 | 17.12 |
| Days of Inventory Outstanding | 3.16 | 3.63 | 4.71 | 4.23 | 3.82 |
| Days of Payables Outstanding | 18.06 | 22.67 | 22.84 | 23.07 | 27.84 |
| Operating Cycle | 9.78 | 10.35 | 15.05 | 13.89 | 20.94 |
| Cash Flow Ratios | |||||
| Operating Cash Flow Per Share | 18.95 | 18.94 | 20.07 | 17.81 | 8.06 |
| Free Cash Flow Per Share | 13.26 | 10.15 | 3.01 | 7.07 | -4.73 |
| Dividend Paid and CapEx Coverage Ratio | 2.92 | 1.84 | 1.08 | 1.59 | 0.61 |
| Capital Expenditure Coverage Ratio | 3.33 | 2.15 | 1.18 | 1.66 | 0.63 |
| Operating Cash Flow Coverage Ratio | 0.36 | 0.33 | 0.35 | 0.38 | 0.17 |
| Operating Cash Flow to Sales Ratio | 0.16 | 0.16 | 0.19 | 0.21 | 0.15 |
| Free Cash Flow Yield | 15.81% | 11.83% | 2.39% | 5.06% | -6.30% |
| Valuation Ratios | |||||
| Price-to-Earnings (P/E) Ratio | 35.70 | 37.14 | 27.75 | 26.78 | 153.27 |
| Price-to-Sales (P/S) Ratio | 0.69 | 0.75 | 1.17 | 1.68 | 1.36 |
| Price-to-Book (P/B) Ratio | 2.25 | 2.39 | 3.60 | 4.31 | 2.70 |
| Price-to-Free Cash Flow (P/FCF) Ratio | 6.33 | 8.46 | 41.90 | 19.74 | -15.87 |
| Price-to-Operating Cash Flow Ratio | 4.43 | 4.53 | 6.28 | 7.83 | 9.32 |
| Price-to-Earnings Growth (PEG) Ratio | 20.62 | -0.76 | -2.16 | 0.03 | -4.04 |
| Enterprise Value Multiple | 5.95 | 6.87 | 8.96 | 9.97 | 11.95 |
| Enterprise Value | 5.76B | 6.30B | 8.33B | 8.24B | 5.20B |
| EV to EBITDA | 5.95 | 6.87 | 8.96 | 9.97 | 11.95 |
| EV to Sales | 1.01 | 1.17 | 1.66 | 2.14 | 2.06 |
| EV to Free Cash Flow | 9.27 | 13.27 | 59.24 | 25.22 | -23.99 |
| EV to Operating Cash Flow | 6.49 | 7.11 | 8.88 | 10.00 | 14.09 |
| Tangible Book Value Per Share | 37.22 | 35.64 | 34.71 | 32.29 | 27.74 |
| Shareholders’ Equity Per Share | 37.35 | 35.97 | 35.05 | 32.34 | 27.80 |
| Tax and Other Ratios | |||||
| Effective Tax Rate | 0.20 | 0.20 | 0.20 | 0.20 | 0.04 |
| Revenue Per Share | 121.80 | 115.09 | 107.61 | 83.20 | 55.21 |
| Net Income Per Share | 2.35 | 2.31 | 4.54 | 5.21 | 0.49 |
| Tax Burden | 0.80 | 0.80 | 0.80 | 0.80 | 0.96 |
| Interest Burden | 0.52 | 0.68 | 0.85 | 0.89 | 0.71 |
| Research & Development to Revenue | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| SG&A to Revenue | 0.36 | 0.36 | 0.34 | 0.33 | 0.38 |
| Stock-Based Compensation to Revenue | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Income Quality | 6.46 | 6.55 | 4.42 | 2.74 | 15.88 |
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