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TEAR Corp. (JP:2485)
:2485
Japanese Market

TEAR Corp. (2485) Ratios

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TEAR Corp. Ratios

JP:2485's free cash flow for Q3 2025 was ¥0.37. For the 2025 fiscal year, JP:2485's free cash flow was decreased by ¥ and operating cash flow was ¥0.05. See a summary of the company’s cash flow.
Ratios
TTM
Dec 25Dec 24Dec 23Dec 22
Liquidity Ratios
Current Ratio
0.99 0.99 0.98 0.82 0.90
Quick Ratio
0.96 0.96 0.94 0.79 0.87
Cash Ratio
0.74 0.74 0.73 0.62 0.72
Solvency Ratio
0.12 0.12 0.10 0.19 0.17
Operating Cash Flow Ratio
0.00 0.39 0.34 0.27 0.32
Short-Term Operating Cash Flow Coverage
0.00 1.76 1.88 1.13 2.01
Net Current Asset Value
¥ -13.21B¥ -13.21B¥ -13.40B¥ -3.61B¥ -2.83B
Leverage Ratios
Debt-to-Assets Ratio
0.44 0.44 0.45 0.18 0.17
Debt-to-Equity Ratio
1.43 1.43 1.49 0.36 0.32
Debt-to-Capital Ratio
0.59 0.59 0.60 0.26 0.24
Long-Term Debt-to-Capital Ratio
0.55 0.55 0.57 0.15 0.15
Financial Leverage Ratio
3.24 3.24 3.34 1.95 1.89
Debt Service Coverage Ratio
1.59 1.67 1.77 1.25 1.67
Interest Coverage Ratio
9.23 9.24 14.67 42.04 45.96
Debt to Market Cap
1.01 1.06 1.16 0.24 0.21
Interest Debt Per Share
555.22 555.22 548.42 126.75 106.72
Net Debt to EBITDA
2.65 2.54 3.02 -0.07 -0.48
Profitability Margins
Gross Profit Margin
37.82%37.82%39.48%41.02%39.57%
EBIT Margin
6.95%7.30%7.52%8.24%6.96%
EBITDA Margin
13.63%14.22%13.96%12.68%11.25%
Operating Profit Margin
7.62%7.62%7.63%8.07%7.96%
Pretax Profit Margin
6.49%6.49%7.00%8.05%6.79%
Net Profit Margin
4.13%4.13%3.99%5.61%4.28%
Continuous Operations Profit Margin
4.14%4.14%3.99%5.61%4.28%
Net Income Per EBT
63.69%63.69%57.01%69.70%62.97%
EBT Per EBIT
85.15%85.10%91.72%99.74%85.34%
Return on Assets (ROA)
3.20%3.20%2.75%5.13%4.01%
Return on Equity (ROE)
10.26%10.36%9.19%10.02%7.57%
Return on Capital Employed (ROCE)
7.55%7.55%6.71%10.67%10.66%
Return on Invested Capital (ROIC)
4.53%4.53%3.64%6.71%6.27%
Return on Tangible Assets
4.23%4.23%3.73%5.18%4.03%
Earnings Yield
7.44%7.86%7.33%7.69%6.01%
Efficiency Ratios
Receivables Turnover
22.25 22.25 19.66 23.41 28.57
Payables Turnover
29.60 29.60 24.42 22.99 24.85
Inventory Turnover
70.57 70.57 52.06 61.47 63.71
Fixed Asset Turnover
1.65 1.65 1.51 1.44 1.51
Asset Turnover
0.77 0.77 0.69 0.91 0.94
Working Capital Turnover Ratio
94.16 -216.71 -37.94 -22.26 39.13
Cash Conversion Cycle
9.24 9.24 10.62 5.65 3.82
Days of Sales Outstanding
16.40 16.40 18.56 15.59 12.78
Days of Inventory Outstanding
5.17 5.17 7.01 5.94 5.73
Days of Payables Outstanding
12.33 12.33 14.95 15.88 14.69
Operating Cycle
21.57 21.57 25.57 21.53 18.51
Cash Flow Ratios
Operating Cash Flow Per Share
0.00 105.62 89.11 56.63 60.39
Free Cash Flow Per Share
0.00 48.39 35.53 -3.65 19.86
CapEx Per Share
0.00 57.23 53.58 60.28 40.53
Free Cash Flow to Operating Cash Flow
0.00 0.46 0.40 -0.06 0.33
Dividend Paid and CapEx Coverage Ratio
0.00 1.37 1.21 0.71 1.00
Capital Expenditure Coverage Ratio
0.00 1.85 1.66 0.94 1.49
Operating Cash Flow Coverage Ratio
0.00 0.19 0.16 0.45 0.57
Operating Cash Flow to Sales Ratio
0.00 0.11 0.11 0.09 0.10
Free Cash Flow Yield
0.00%9.60%7.79%-0.80%4.71%
Valuation Ratios
Price-to-Earnings (P/E) Ratio
13.41 12.73 13.64 13.01 16.65
Price-to-Sales (P/S) Ratio
0.55 0.53 0.54 0.73 0.71
Price-to-Book (P/B) Ratio
1.39 1.32 1.25 1.30 1.26
Price-to-Free Cash Flow (P/FCF) Ratio
0.00 10.42 12.83 -125.18 21.25
Price-to-Operating Cash Flow Ratio
0.00 4.77 5.12 8.07 6.99
Price-to-Earnings Growth (PEG) Ratio
-0.51 0.69 -2.83 0.34 3.47
Price-to-Fair Value
1.39 1.32 1.25 1.30 1.26
Enterprise Value Multiple
6.71 6.24 6.92 5.69 5.85
Enterprise Value
19.75B 19.12B 18.20B 10.14B 8.74B
EV to EBITDA
6.72 6.24 6.92 5.69 5.85
EV to Sales
0.92 0.89 0.97 0.72 0.66
EV to Free Cash Flow
0.00 17.56 22.77 -123.71 19.65
EV to Operating Cash Flow
0.00 8.04 9.08 7.97 6.46
Tangible Book Value Per Share
80.07 80.07 45.58 343.78 331.94
Shareholders’ Equity Per Share
382.28 382.28 363.97 350.73 334.75
Tax and Other Ratios
Effective Tax Rate
0.36 0.36 0.43 0.30 0.37
Revenue Per Share
958.16 958.16 837.73 626.30 592.87
Net Income Per Share
39.59 39.59 33.44 35.13 25.35
Tax Burden
0.64 0.64 0.57 0.70 0.63
Interest Burden
0.93 0.89 0.93 0.98 0.98
Research & Development to Revenue
0.00 0.00 0.00 0.00 0.00
SG&A to Revenue
0.00 0.00 0.25 0.25 0.24
Stock-Based Compensation to Revenue
0.00 0.00 0.00 0.00 0.00
Income Quality
0.00 2.67 1.52 1.12 1.50
Currency in JPY