Cross Plus (NGO:3320) EV-to-OCF: (As of Sep. 21, 2026)

Author: Vera Yuan Vera Yuan
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Director of Data and Quant Analytics at GuruFocus
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Dr. Charlie Tian is the founder and CEO of GuruFocus.com, a leading global investment research platform established in 2004. With a Ph.D. in physics, Dr. Tian transitioned from science to finance, applying a data-driven, disciplined approach to value investing.

NGO:3320 Cross Plus Inc NGO:3320
60 GF Score
Price 円1,170.00
GF Value 円997.62
! 3 Warning Signs
View Full Analysis

What is Cross Plus EV-to-OCF?

EV-to-OCF is calculated as enterprise value divided by its cash flow from operations. As of today, Cross Plus's Enterprise Value is 円9,679 Mil. Cross Plus's Cash Flow from Operations for the trailing twelve months (TTM) ended in Jul. 2026 was 円 Mil. Therefore, Cross Plus's EV-to-OCF for today is .

The historical rank and industry rank for Cross Plus's EV-to-OCF or its related term are showing as below:

NGO:3320' s EV-to-OCF Range Over the Past 10 Years
Min: 10.23   Med: 0   Max: 10.23
Current: 10.23

During the past 13 years, the highest EV-to-OCF of Cross Plus was 10.23. The lowest was 10.23. And the median was .

NGO:3320's EV-to-OCF is ranked worse than
60.43% of 1074 companies
in the Manufacturing - Apparel & Accessories industry
Industry Median: 7.265 vs NGO:3320: 10.23

EV-to-OCF is a valuation multiple that allows analysts and investors to compare stocks, preferably in the same sector or industry. This important multiple is often used in conjunction with, or as an alternative to, the PE Ratio (TTM) to determine the fair market value of a company.

As of today (2026-09-21), Cross Plus's stock price is 円1170.00. Cross Plus's Earnings per Share (Diluted) for the trailing twelve months (TTM) ended in Jul. 2026 was 円130.090. Therefore, Cross Plus's PE Ratio (TTM) for today is 8.99.


Cross Plus  (NGO:3320) EV-to-OCF Explanation

EV-to-OCF is a valuation multiple that allows analysts and investors to compare stocks, preferably in the same sector or industry. This important multiple is often used in conjunction with, or as an alternative to, the PE Ratio (TTM) to determine the fair market value of a company.

Cross Plus's PE Ratio (TTM) for today is calculated as:

PE Ratio (TTM)=Share Price (Today)/Earnings per Share (Diluted) (TTM)
=1170.00/130.090
=8.99

Cross Plus's share price for today is 円1170.00.
Cross Plus's Earnings per Share (Diluted) for the trailing twelve months (TTM) ended in Jul. 2026 adds up the quarterly data reported by the company within the most recent 12 months, which was 円130.090.

* For Operating Data section: All numbers are indicated by the unit behind each term and all currency related amount are in USD.
* For other sections: All numbers are in millions except for per share data, ratio, and percentage. All currency related amount are indicated in the company's associated stock exchange currency.

Enterprise Value is used because it is a more complete measure in reflecting how much an investor pays when buying a company. Cash Flow from Operations is an important financial metric because it represents the cash generated from operating activities at a company's disposal. Companies with a low EV-to-OCF ratio, combined with a strong balance sheet are generally considered as undervalued.


Cross Plus EV-to-OCF Related Terms


Cross Plus EV-to-OCF Historical Data

* Premium members only.

The historical data trend for Cross Plus's EV-to-OCF can be seen below:

* For Operating Data section: All numbers are indicated by the unit behind each term and all currency related amount are in USD.
* For other sections: All numbers are in millions except for per share data, ratio, and percentage. All currency related amount are indicated in the company's associated stock exchange currency.

Cross Plus EV-to-OCF Chart

Cross Plus Annual Data
Trend Jan17 Jan18 Jan19 Jan20 Jan21 Jan22 Jan23 Jan24 Jan25 Jan26
EV-to-OCF
Get a 7-Day Free Trial Premium Member Only Premium Member Only 3.05 7.32 2.59 -11.96 8.78

Cross Plus Quarterly Data
Oct21 Jan22 Apr22 Jul22 Oct22 Jan23 Apr23 Jul23 Oct23 Jan24 Apr24 Jul24 Oct24 Jan25 Apr25 Jul25 Oct25 Jan26 Apr26 Jul26
EV-to-OCF Get a 7-Day Free Trial Premium Member Only Premium Member Only Premium Member Only Premium Member Only Premium Member Only Premium Member Only Premium Member Only Premium Member Only Premium Member Only Premium Member Only Premium Member Only Premium Member Only - - - - -

NGO:3320 vs RL, LEVI, VFC: EV-to-OCF Comparison

For the Apparel Manufacturing subindustry, Cross Plus's EV-to-OCF, along with its competitors' market caps and EV-to-OCF data, can be viewed below:

* Competitive companies are chosen from companies within the same industry, with headquarter located in same country, with closest market capitalization; x-axis shows the market cap, and y-axis shows the term value; the bigger the dot, the larger the market cap. Note that "N/A" values will not show up in the chart.


Cross Plus EV-to-OCF vs Manufacturing - Apparel & Accessories Industry

For the Manufacturing - Apparel & Accessories industry and Consumer Cyclical sector, Cross Plus's EV-to-OCF distribution charts can be found below:

* The bar in red indicates where Cross Plus's EV-to-OCF falls into.


NGO:3320
60GF Score
Cross Plus Inc NGO:3320
EV-to-OCF is just one metric. See GF Score™, valuation, warning signs, and more.
View Full Analysis

Cross Plus EV-to-OCF Calculation

Cross Plus's EV-to-OCF for today is calculated as:

EV-to-OCF=Enterprise Value (Today)/Cash Flow from Operations (TTM)
=9678.899/
=

Cross Plus's current Enterprise Value is 円9,679 Mil.
Cross Plus's Cash Flow from Operations for the trailing twelve months (TTM) ended in Jul. 2026 adds up the quarterly data reported by the company within the most recent 12 months, which was 円 Mil.

* For Operating Data section: All numbers are indicated by the unit behind each term and all currency related amount are in USD.
* For other sections: All numbers are in millions except for per share data, ratio, and percentage. All currency related amount are indicated in the company's associated stock exchange currency.

Is Cross Plus (NGO:3320) Overvalued in 2026?

Based on GuruFocus' analysis, Cross Plus stock appears to be overvalued. The current stock price of 円1,170.00 is trading 17.3% above its estimated GF Value™ of 円997.62.

Key valuation signals for NGO:3320:

  • EV-to-OCF:
  • GF Value™: 円997.62 vs. price of 円1,170.00 (17.3% above fair value)
  • GF Score™: 60/100 with 3 warning signs

No single metric tells the full story. See the NGO:3320 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.


Cross Plus Business Description

Other Exchanges 3320:Japan
Address 3-9-13, Hananoki, Nishiku, Nagoya, JPN, 451-8560
Cross Plus Inc is an apparel manufacturing company based in Japan. It is engaged in the planning, manufacturing and selling of women's apparel, clothing accessories and operating SPA. The company primarily serves widespread business partners such as mass merchandising stores, speciality shop and department stores nationwide.
60GF Score

Get the complete analysis for NGO:3320

EV-to-OCF is just one metric. See GF Value™, 30-year financials, guru trades, warning signs, and more.

円1,170.00
Price
円997.62
GF Value