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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
Dec 25Dec 24Dec 23Dec 22
Liquidity Ratios
Current Ratio
1.67 1.66 2.32 3.40 4.76
Quick Ratio
0.60 0.66 1.23 2.35 3.25
Cash Ratio
0.45 0.53 1.12 2.21 3.07
Solvency Ratio
0.04 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
¥ 1.60B¥ 1.59B¥ 1.55B¥ 1.18B¥ 592.15M
Leverage Ratios
Debt-to-Assets Ratio
0.62 0.60 0.50 0.39 0.57
Debt-to-Equity Ratio
1.90 1.89 1.18 0.79 1.81
Debt-to-Capital Ratio
0.65 0.65 0.54 0.44 0.64
Long-Term Debt-to-Capital Ratio
0.25 0.27 0.28 0.33 0.61
Financial Leverage Ratio
3.08 3.18 2.35 2.03 3.16
Debt Service Coverage Ratio
0.08 0.06 0.19 -0.26 -3.19
Interest Coverage Ratio
5.10 5.63 5.54 -14.44 -78.86
Debt to Market Cap
0.70 0.56 0.20 0.10 0.23
Interest Debt Per Share
325.62 325.71 182.59 107.23 149.49
Net Debt to EBITDA
7.25 7.71 0.82 5.25 0.01
Profitability Margins
Gross Profit Margin
39.74%43.75%51.51%60.74%66.67%
EBIT Margin
2.98%2.59%4.06%-3.60%-29.28%
EBITDA Margin
3.21%2.86%4.58%-2.68%-27.88%
Operating Profit Margin
3.17%3.38%2.83%-3.19%-27.98%
Pretax Profit Margin
2.07%1.99%3.64%-3.82%-29.64%
Net Profit Margin
1.37%1.32%3.93%-3.99%-29.73%
Continuous Operations Profit Margin
1.37%1.32%3.93%-3.99%-29.73%
Net Income Per EBT
66.16%66.19%108.02%104.36%100.30%
EBT Per EBIT
65.14%58.80%128.59%119.73%105.94%
Return on Assets (ROA)
2.13%1.74%5.11%-5.40%-28.57%
Return on Equity (ROE)
6.76%5.52%11.98%-10.94%-90.41%
Return on Capital Employed (ROCE)
11.38%10.37%6.18%-5.86%-33.07%
Return on Invested Capital (ROIC)
3.47%3.25%3.96%-5.13%-30.36%
Return on Tangible Assets
2.13%1.74%5.11%-5.40%-28.57%
Earnings Yield
2.41%1.63%2.02%-1.43%-11.64%
Efficiency Ratios
Receivables Turnover
58.85 54.72 76.46 56.49 62.19
Payables Turnover
176.70 76.30 56.99 0.00 0.00
Inventory Turnover
1.55 1.31 1.42 1.94 1.14
Fixed Asset Turnover
94.02 91.00 73.11 14.28 9.61
Asset Turnover
1.56 1.32 1.30 1.36 0.96
Working Capital Turnover Ratio
4.06 3.55 2.62 2.10 1.31
Cash Conversion Cycle
238.97 281.00 255.43 194.61 326.79
Days of Sales Outstanding
6.20 6.67 4.77 6.46 5.87
Days of Inventory Outstanding
234.83 279.12 257.06 188.15 320.92
Days of Payables Outstanding
2.07 4.78 6.40 0.00 0.00
Operating Cycle
241.04 285.79 261.83 194.61 326.79
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
41.16 61.52 49.57 -69.74 -8.59
Price-to-Sales (P/S) Ratio
0.56 0.81 1.95 2.78 2.55
Price-to-Book (P/B) Ratio
2.70 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
2.15 -1.26 -0.22 0.87 -0.18
Price-to-Fair Value
2.70 3.40 5.94 7.63 7.77
Enterprise Value Multiple
24.73 36.01 43.42 -98.62 -9.15
Enterprise Value
7.39B 8.35B 10.90B 10.96B 7.06B
EV to EBITDA
24.88 36.01 43.42 -98.62 -9.15
EV to Sales
0.80 1.03 1.99 2.64 2.55
EV to Free Cash Flow
0.00 -5.57 -11.60 -116.18 -6.35
EV to Operating Cash Flow
0.00 -5.65 -12.10 -128.22 -6.88
Tangible Book Value Per Share
168.95 169.82 152.86 135.49 82.25
Shareholders’ Equity Per Share
168.95 169.82 152.89 135.49 82.25
Tax and Other Ratios
Effective Tax Rate
0.34 0.34 -0.08 -0.04 >-0.01
Revenue Per Share
810.77 712.26 465.68 371.97 250.14
Net Income Per Share
11.08 9.38 18.32 -14.83 -74.37
Tax Burden
0.66 0.66 1.08 1.04 1.00
Interest Burden
0.69 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