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TSUKURUBA, Inc. (JP:2978)
:2978
Japanese Market

TSUKURUBA, Inc. (2978) Ratios

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TSUKURUBA, Inc. Ratios

JP:2978's free cash flow for Q4 2025 was ¥0.42. For the 2025 fiscal year, JP:2978'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
Jul 25Jul 24Jul 23Jul 22
Liquidity Ratios
Current Ratio
1.50 1.66 2.32 3.40 4.76
Quick Ratio
0.37 0.66 1.23 2.35 3.25
Cash Ratio
0.26 0.53 1.12 2.15 2.99
Solvency Ratio
0.02 0.03 0.10 -0.08 -0.40
Operating Cash Flow Ratio
0.00 -0.42 -0.53 -0.11 -1.90
Short-Term Operating Cash Flow Coverage
0.00 -0.50 -0.64 -0.19 -4.41
Net Current Asset Value
¥ 1.57B¥ 1.59B¥ 1.55B¥ 1.18B¥ 592.15M
Leverage Ratios
Debt-to-Assets Ratio
0.66 0.60 0.50 0.39 0.57
Debt-to-Equity Ratio
2.39 1.89 1.18 0.79 1.81
Debt-to-Capital Ratio
0.70 0.65 0.54 0.44 0.64
Long-Term Debt-to-Capital Ratio
0.24 0.27 0.28 0.33 0.61
Financial Leverage Ratio
3.61 3.18 2.35 2.03 3.16
Debt Service Coverage Ratio
0.05 0.06 0.19 -0.26 -3.16
Interest Coverage Ratio
3.28 5.63 5.54 -14.44 -64.96
Debt to Market Cap
0.89 0.56 0.20 0.10 0.23
Interest Debt Per Share
399.73 325.71 182.59 107.23 149.68
Net Debt to EBITDA
14.89 7.71 0.82 4.84 -0.05
Profitability Margins
Gross Profit Margin
37.52%43.75%51.51%60.74%66.67%
EBIT Margin
2.07%2.59%4.06%-3.60%-29.28%
EBITDA Margin
2.27%2.86%4.58%-2.68%-27.88%
Operating Profit Margin
2.14%3.38%2.83%-3.19%-27.98%
Pretax Profit Margin
1.10%1.99%3.64%-3.82%-29.64%
Net Profit Margin
0.68%1.32%3.93%-3.99%-29.73%
Continuous Operations Profit Margin
0.68%1.32%3.93%-3.99%-29.73%
Net Income Per EBT
62.06%66.19%108.02%104.36%100.30%
EBT Per EBIT
51.56%58.80%128.59%119.73%105.94%
Return on Assets (ROA)
1.00%1.74%5.11%-5.40%-28.57%
Return on Equity (ROE)
3.61%5.52%11.98%-10.94%-90.41%
Return on Capital Employed (ROCE)
8.59%10.37%6.18%-5.86%-33.07%
Return on Invested Capital (ROIC)
2.07%3.25%3.96%-4.89%-30.08%
Return on Tangible Assets
1.00%1.74%5.11%-5.40%-28.57%
Earnings Yield
1.36%1.63%2.02%-1.43%-11.64%
Efficiency Ratios
Receivables Turnover
61.69 54.72 76.46 56.49 62.19
Payables Turnover
105.17 76.30 56.99 0.00 0.00
Inventory Turnover
1.27 1.31 1.42 1.94 1.14
Fixed Asset Turnover
96.85 91.00 73.11 14.28 9.61
Asset Turnover
1.47 1.32 1.30 1.36 0.96
Working Capital Turnover Ratio
4.51 3.55 2.62 2.10 1.31
Cash Conversion Cycle
290.26 281.00 255.43 194.61 326.79
Days of Sales Outstanding
5.92 6.67 4.77 6.46 5.87
Days of Inventory Outstanding
287.82 279.12 257.06 188.15 320.92
Days of Payables Outstanding
3.47 4.78 6.40 0.00 0.00
Operating Cycle
293.73 285.79 261.83 194.61 326.79
Cash Flow Ratios
Operating Cash Flow Per Share
0.00 -129.89 -76.48 -7.66 -92.72
Free Cash Flow Per Share
0.00 -131.83 -79.75 -8.45 -100.50
CapEx Per Share
0.00 1.93 3.27 0.79 7.78
Free Cash Flow to Operating Cash Flow
0.00 1.01 1.04 1.10 1.08
Dividend Paid and CapEx Coverage Ratio
0.00 -50.93 -20.74 -9.65 -11.91
Capital Expenditure Coverage Ratio
0.00 -67.14 -23.42 -9.65 -11.91
Operating Cash Flow Coverage Ratio
0.00 -0.40 -0.42 -0.07 -0.62
Operating Cash Flow to Sales Ratio
0.00 -0.18 -0.16 -0.02 -0.37
Free Cash Flow Yield
0.00%-22.85%-8.78%-0.82%-15.73%
Valuation Ratios
Price-to-Earnings (P/E) Ratio
73.74 61.52 49.57 -69.74 -8.59
Price-to-Sales (P/S) Ratio
0.50 0.81 1.95 2.78 2.55
Price-to-Book (P/B) Ratio
2.67 3.40 5.94 7.63 7.77
Price-to-Free Cash Flow (P/FCF) Ratio
0.00 -4.38 -11.39 -122.37 -6.36
Price-to-Operating Cash Flow Ratio
0.00 -4.44 -11.87 -135.05 -6.89
Price-to-Earnings Growth (PEG) Ratio
-1.60 -1.26 -0.22 0.87 -0.18
Price-to-Fair Value
2.67 3.40 5.94 7.63 7.77
Enterprise Value Multiple
37.09 36.01 43.42 -99.03 -9.21
Enterprise Value
8.40B 8.35B 10.90B 11.01B 7.10B
EV to EBITDA
37.09 36.01 43.42 -99.03 -9.21
EV to Sales
0.84 1.03 1.99 2.65 2.57
EV to Free Cash Flow
0.00 -5.57 -11.60 -116.66 -6.39
EV to Operating Cash Flow
0.00 -5.65 -12.10 -128.75 -6.93
Tangible Book Value Per Share
164.90 169.82 152.86 135.49 82.25
Shareholders’ Equity Per Share
165.05 169.82 152.89 135.49 82.25
Tax and Other Ratios
Effective Tax Rate
0.38 0.34 -0.08 -0.04 >-0.01
Revenue Per Share
874.27 712.26 465.68 371.97 250.14
Net Income Per Share
5.98 9.38 18.32 -14.83 -74.37
Tax Burden
0.62 0.66 1.08 1.04 1.00
Interest Burden
0.53 0.77 0.90 1.06 1.01
Research & Development to Revenue
0.00 0.00 0.00 0.00 0.00
SG&A to Revenue
0.00 0.00 0.43 0.57 0.83
Stock-Based Compensation to Revenue
>-0.01 0.00 0.00 <0.01 0.02
Income Quality
0.00 -13.93 -4.19 0.54 1.25
Currency in JPY