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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
1.08- 0.98 0.82 0.90
Quick Ratio
1.05- 0.94 0.79 0.87
Cash Ratio
0.84- 0.73 0.62 0.72
Solvency Ratio
0.13- 0.10 0.19 0.17
Operating Cash Flow Ratio
0.00- 0.34 0.27 0.32
Short-Term Operating Cash Flow Coverage
0.00- 1.88 1.13 2.01
Net Current Asset Value
¥ -12.43B-¥ -13.40B¥ -3.61B¥ -2.83B
Leverage Ratios
Debt-to-Assets Ratio
0.43- 0.45 0.18 0.17
Debt-to-Equity Ratio
1.37- 1.49 0.36 0.32
Debt-to-Capital Ratio
0.58- 0.60 0.26 0.24
Long-Term Debt-to-Capital Ratio
0.54- 0.57 0.15 0.15
Financial Leverage Ratio
3.18- 3.34 1.95 1.89
Debt Service Coverage Ratio
1.54- 1.77 1.25 1.67
Interest Coverage Ratio
13.36- 14.67 42.04 45.96
Debt to Market Cap
1.10- 1.16 0.24 0.21
Interest Debt Per Share
541.89- 548.42 126.75 106.72
Net Debt to EBITDA
2.03- 3.02 -0.07 -0.48
Profitability Margins
Gross Profit Margin
38.82%-39.48%41.02%39.57%
EBIT Margin
9.34%-7.52%8.24%6.96%
EBITDA Margin
15.55%-13.96%12.68%11.25%
Operating Profit Margin
9.24%-7.63%8.07%7.96%
Pretax Profit Margin
9.10%-7.00%8.05%6.79%
Net Profit Margin
5.58%-3.99%5.61%4.28%
Continuous Operations Profit Margin
5.58%-3.99%5.61%4.28%
Net Income Per EBT
61.35%-57.01%69.70%62.97%
EBT Per EBIT
98.50%-91.72%99.74%85.34%
Return on Assets (ROA)
4.33%-2.75%5.13%4.01%
Return on Equity (ROE)
14.12%-9.19%10.02%7.57%
Return on Capital Employed (ROCE)
9.22%-6.71%10.67%10.66%
Return on Invested Capital (ROIC)
5.28%-3.64%6.71%6.27%
Return on Tangible Assets
5.73%-3.73%5.18%4.03%
Earnings Yield
11.03%-7.33%7.69%6.01%
Efficiency Ratios
Receivables Turnover
22.80- 19.66 23.41 28.57
Payables Turnover
31.59- 24.42 22.99 24.85
Inventory Turnover
65.36- 52.06 61.47 63.71
Fixed Asset Turnover
1.72- 1.51 1.44 1.51
Asset Turnover
0.78- 0.69 0.91 0.94
Working Capital Turnover Ratio
39.98- -37.94 -22.26 39.13
Cash Conversion Cycle
10.04- 10.62 5.65 3.82
Days of Sales Outstanding
16.01- 18.56 15.59 12.78
Days of Inventory Outstanding
5.58- 7.01 5.94 5.73
Days of Payables Outstanding
11.55- 14.95 15.88 14.69
Operating Cycle
21.59- 25.57 21.53 18.51
Cash Flow Ratios
Operating Cash Flow Per Share
0.00- 89.11 56.63 60.39
Free Cash Flow Per Share
0.00- 35.53 -3.65 19.86
CapEx Per Share
0.00- 53.58 60.28 40.53
Free Cash Flow to Operating Cash Flow
0.00- 0.40 -0.06 0.33
Dividend Paid and CapEx Coverage Ratio
0.00- 1.21 0.71 1.00
Capital Expenditure Coverage Ratio
0.00- 1.66 0.94 1.49
Operating Cash Flow Coverage Ratio
0.00- 0.16 0.45 0.57
Operating Cash Flow to Sales Ratio
0.00- 0.11 0.09 0.10
Free Cash Flow Yield
0.00%-7.79%-0.80%4.71%
Valuation Ratios
Price-to-Earnings (P/E) Ratio
9.07- 13.64 13.01 16.65
Price-to-Sales (P/S) Ratio
0.51- 0.54 0.73 0.71
Price-to-Book (P/B) Ratio
1.25- 1.25 1.30 1.26
Price-to-Free Cash Flow (P/FCF) Ratio
0.00- 12.83 -125.18 21.25
Price-to-Operating Cash Flow Ratio
0.00- 5.12 8.07 6.99
Price-to-Earnings Growth (PEG) Ratio
-2.71- -2.83 0.34 3.47
Price-to-Fair Value
1.25- 1.25 1.30 1.26
Enterprise Value Multiple
5.28- 6.92 5.69 5.85
Enterprise Value
17.82B- 18.20B 10.14B 8.74B
EV to EBITDA
5.28- 6.92 5.69 5.85
EV to Sales
0.82- 0.97 0.72 0.66
EV to Free Cash Flow
0.00- 22.77 -123.71 19.65
EV to Operating Cash Flow
0.00- 9.08 7.97 6.46
Tangible Book Value Per Share
87.89- 45.58 343.78 331.94
Shareholders’ Equity Per Share
390.72- 363.97 350.73 334.75
Tax and Other Ratios
Effective Tax Rate
0.39- 0.43 0.30 0.37
Revenue Per Share
963.67- 837.73 626.30 592.87
Net Income Per Share
53.81- 33.44 35.13 25.35
Tax Burden
0.61- 0.57 0.70 0.63
Interest Burden
0.97- 0.93 0.98 0.98
Research & Development to Revenue
0.00- 0.00 0.00 0.00
SG&A to Revenue
0.02- 0.25 0.25 0.24
Stock-Based Compensation to Revenue
0.00- 0.00 0.00 0.00
Income Quality
0.00- 1.52 1.12 1.50
Currency in JPY