Nippon Aqua Co., Ltd. (FRA:N3A)

Nippon Aqua Statistics

Total Valuation

Nippon Aqua has a market cap or net worth of EUR 147.54 million. The enterprise value is 160.67 million.

Market Cap	147.54M
Enterprise Value	160.67M

Important Dates

The last earnings date was Friday, February 13, 2026.

Earnings Date	Feb 13, 2026
Ex-Dividend Date	Dec 29, 2025

Share Statistics

Current Share Class	32.21M
Shares Outstanding	n/a
Shares Change (YoY)	+1.55%
Shares Change (QoQ)	+0.06%
Owned by Insiders (%)	n/a
Owned by Institutions (%)	n/a
Float	12.58M

Valuation Ratios

The trailing PE ratio is 14.33.

PE Ratio	14.33
Forward PE	n/a
PS Ratio	0.81
PB Ratio	2.33
P/TBV Ratio	2.35
P/FCF Ratio	26.16
P/OCF Ratio	17.98
PEG Ratio	n/a

Enterprise Valuation

The stock's EV/EBITDA ratio is 9.81, with an EV/FCF ratio of 28.49.

EV / Earnings	15.60
EV / Sales	0.87
EV / EBITDA	9.81
EV / EBIT	10.57
EV / FCF	28.49

Financial Position

The company has a current ratio of 1.42, with a Debt / Equity ratio of 0.41.

Current Ratio	1.42
Quick Ratio	1.19
Debt / Equity	0.41
Debt / EBITDA	1.61
Debt / FCF	4.64
Interest Coverage	64.59

Financial Efficiency

Return on equity (ROE) is 17.10% and return on invested capital (ROIC) is 13.78%.

Return on Equity (ROE)	17.10%
Return on Assets (ROA)	6.95%
Return on Invested Capital (ROIC)	13.78%
Return on Capital Employed (ROCE)	23.67%
Weighted Average Cost of Capital (WACC)	n/a
Revenue Per Employee	298,866
Profits Per Employee	16,828
Employee Count	612
Asset Turnover	1.35
Inventory Turnover	10.14

Taxes

In the past 12 months, Nippon Aqua has paid 4.89 million in taxes.

Income Tax	4.89M
Effective Tax Rate	32.20%

Stock Price Statistics

The stock price has increased by +1.80% in the last 52 weeks.

Beta (5Y)	n/a
52-Week Price Change	+1.80%
50-Day Moving Average	4.73
200-Day Moving Average	4.84
Relative Strength Index (RSI)	39.39
Average Volume (20 Days)	n/a

Short Selling Information

Short Interest	n/a
Short Previous Month	n/a
Short % of Shares Out	n/a
Short % of Float	n/a
Short Ratio (days to cover)	n/a

Income Statement

In the last 12 months, Nippon Aqua had revenue of EUR 182.91 million and earned 10.30 million in profits. Earnings per share was 0.32.

Revenue	182.91M
Gross Profit	42.04M
Operating Income	15.07M
Pretax Income	15.19M
Net Income	10.30M
EBITDA	16.23M
EBIT	15.07M
Earnings Per Share (EPS)	0.32

Balance Sheet

The company has 13.12 million in cash and 26.14 million in debt, with a net cash position of -13.02 million.

Cash & Cash Equivalents	13.12M
Total Debt	26.14M
Net Cash	-13.02M
Net Cash Per Share	n/a
Equity (Book Value)	63.20M
Book Value Per Share	1.96
Working Capital	32.18M

Cash Flow

In the last 12 months, operating cash flow was 8.21 million and capital expenditures -2.57 million, giving a free cash flow of 5.64 million.

Operating Cash Flow	8.21M
Capital Expenditures	-2.57M
Free Cash Flow	5.64M
FCF Per Share	n/a

Margins

Gross margin is 22.98%, with operating and profit margins of 8.24% and 5.63%.

Gross Margin	22.98%
Operating Margin	8.24%
Pretax Margin	8.31%
Profit Margin	5.63%
EBITDA Margin	8.88%
EBIT Margin	8.24%
FCF Margin	3.08%

Dividends & Yields

This stock pays an annual dividend of 0.19, which amounts to a dividend yield of 4.20%.

Dividend Per Share	0.19
Dividend Yield	4.20%
Dividend Growth (YoY)	-8.07%
Years of Dividend Growth	n/a
Payout Ratio	57.22%
Buyback Yield	-1.55%
Shareholder Yield	2.66%
Earnings Yield	6.98%
FCF Yield	3.82%

Fair Value

There are several formulas that can be used to estimate the intrinsic value of a stock.

Lynch Fair Value
Lynch Upside
Graham Number
Graham Upside

Stock Splits

The last stock split was on December 26, 2014. It was a forward split with a ratio of 5.

Last Split Date	Dec 26, 2014
Split Type	Forward
Split Ratio	5

Scores

Nippon Aqua has an Altman Z-Score of 3.53 and a Piotroski F-Score of 5.

Altman Z-Score	3.53
Piotroski F-Score	5