Trends in Financial Indicators (graphs)
- ・Operating Revenues(consolidated/non-consolidated)
- ・Operating Income(consolidated/non-consolidated)
- ・Ordinary Income(consolidated/non-consolidated)
- ・Net Income(consolidated/non-consolidated)
- ・Shareholders' Equity Ratio(consolidated/non-consolidated)
【Shareholders' equity ratio = Shareholders' equity/Total assets】
Graph showing the ratio of shareholders' equity (net assets) to total assets.
A high equity ratio is considered indicative of financial health.
- ・Interest-bearing Debt
- ・Interest Coverage Ratio (ICR)(consolidated/non-consolidated)
【ICR = (Operating income + interest income + dividends received/Interest expense)】
Ratio of business income to financial expenses: An indicator measuring the ability to pay interest on business loans
- ・D/E Ratio(non-consolidated)
【D/E ratio = (Interest-bearing debt - Cash and time deposits)/Shareholders' equity】
Indicates the ratio of debt to shareholders' equity.
- ・Return on Sales (ROS)(consolidated/non-consolidated)
【ROS = Net income/Operating revenue】
Indicates the ratio of net income to sales.
- ・Free Cash Flow(consolidated/non-consolidated)
【Free Cash Flow = Sales cash + Investment cash】
Includes cash flow from operating activities and investment activities.
This can provide for new business investment, return to shareholders, and repayment of interest-bearing debt.
- ・Return on Assets(consolidated/non-consolidated)
【ROA = Net income/Total assets (Average of beginning and end of term)】
Indicates company efficiency at using all assets to increase profit (net income).
- ・Return on Assets (ROA) (consolidated/non-consolidated)
【ROA = Ordinary income + Interest expense/Total assets (Average of beginning and end of term)】
Indicates company efficiency at using all assets to increase profit (business income).
Note: At Kansai Electric Power, "business income" is considered ordinary income before interest and is assumed to indicate regular business profits.
- ・Return on Equity (ROE)(consolidated/non-consolidated)
【ROE = Net income/shareholders' equity (Average of beginning and end of term)】
Indicates ratio of net income for current term to total equity (total assets) of the company.
- ・Asset Turnover and Total Assets(consolidated/non-consolidated)
【Asset Turnover = Operating revenue/Total assets (Average of beginning and end of term)】
Indicates how efficiently a company increases sales by using total assets each fiscal year.
- ・Capital Expenditures and Ratio of Capital Expenditures to Operating Revenues(Consolidated/Non-Consolidated)
- ・Book Value per Share (BPS)(consolidated/non-consolidated)
【BPS = Book value (shareholders' equity)/Total number of shares issued】
Total equity divided by number of shares issued.
- ・Earnings per Share (EPS)(consolidated/non-consolidated)
【EPS = Net income/Shares of common stock issued】
Net income divided by the number of shares of common stock issued.
- ・Dividend Yield
【Dividend Yield = Cash dividend per share/Share price at end of fiscal year】
Indicates ratio of cash dividend to share price.
- ・Price Earnings Ratio (PER)(consolidated/non-Consolidated)
【PER = Share price at end of fiscal year/Net income per shar】
Share price divided by net income per share indicates whether the share price is high or low relative to profitability.
- ・Price Book-Value Ratio (PBR)(consolidated/non-consolidated)
【PBR = Share price at end of fiscal year/Equity per share】
Share price divided by equity per share indicates whether the share price is high or low relative to asset.
- ・Price Cash-Flow Ratio (PCFR)(consolidated)
【PCFR = Share price at end of fiscal year/Operating cash flow per share】
Indicates the ratio of the share price relative to cash flow per share.