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Toray Industries (JP:3402)
:3402
Japanese Market
3402
Toray Industries
RESEARCH TOOLSreports

Toray Industries (3402) Ratios

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5 Followers

Toray Industries Ratios

JP:3402's free cash flow for Q2 2026 was ¥0.20. For the 2026 fiscal year, JP:3402's free cash flow was decreased by ¥ and operating cash flow was ¥0.06. See a summary of the company’s cash flow.
Ratios
TTM
Dec 25Dec 24Dec 23Dec 22
Liquidity Ratios
Current Ratio
 1.83 1.70 1.76 1.76 1.73
Quick Ratio
 1.15 1.10 1.14 1.14 1.10
Cash Ratio
 0.26 0.28 0.27 0.27 0.27
Solvency Ratio
 0.12 0.14 0.09 0.09 0.13
Operating Cash Flow Ratio
 0.28 0.30 0.21 0.21 0.18
Short-Term Operating Cash Flow Coverage
 0.63 0.67 0.49 0.49 0.39
Net Current Asset Value
¥ -13.08B¥ -10.04B¥ -97.52B¥ -97.52B¥ -128.95B
Leverage Ratios
Debt-to-Assets Ratio
 0.27 0.26 0.27 0.27 0.30
Debt-to-Equity Ratio
 0.52 0.49 0.55 0.55 0.62
Debt-to-Capital Ratio
 0.34 0.33 0.35 0.35 0.38
Long-Term Debt-to-Capital Ratio
 0.22 0.20 0.23 0.23 0.26
Financial Leverage Ratio
 1.95 1.93 2.00 2.00 2.08
Debt Service Coverage Ratio
 0.55 0.60 0.42 0.42 0.48
Interest Coverage Ratio
 6.11 6.38 5.09 5.09 8.38
Debt to Market Cap
 0.50 0.50 0.80 0.80 0.75
Interest Debt Per Share
 605.64 543.01 604.90 604.90 601.58
Net Debt to EBITDA
 2.80 2.26 3.61 3.61 3.32
Profitability Margins
Gross Profit Margin
19.90%19.74%18.00%18.00%16.91%
EBIT Margin
4.60%5.40%3.19%3.19%5.02%
EBITDA Margin
9.74%10.44%8.03%8.03%8.80%
Operating Profit Margin
5.04%5.45%3.94%3.94%4.38%
Pretax Profit Margin
4.00%4.55%2.42%2.42%4.49%
Net Profit Margin
2.37%3.04%0.89%0.89%2.93%
Continuous Operations Profit Margin
2.68%3.38%1.24%1.24%2.95%
Net Income Per EBT
59.28%66.80%36.76%36.76%65.10%
EBT Per EBIT
79.36%83.44%61.30%61.30%102.63%
Return on Assets (ROA)
1.77%2.37%0.63%0.63%2.28%
Return on Equity (ROE)
3.44%4.56%1.26%1.26%4.74%
Return on Capital Employed (ROCE)
4.99%5.74%3.74%3.74%4.60%
Return on Invested Capital (ROIC)
3.13%3.78%1.66%1.66%2.86%
Return on Tangible Assets
1.88%2.51%0.67%0.67%2.42%
Earnings Yield
3.44%4.82%1.91%1.91%6.01%
Efficiency Ratios
Receivables Turnover
 4.18 4.23 3.74 3.74 4.25
Payables Turnover
 6.82 6.51 5.94 5.94 6.38
Inventory Turnover
 3.61 3.95 3.80 3.80 3.97
Fixed Asset Turnover
 2.08 2.20 2.18 2.18 2.36
Asset Turnover
 0.75 0.78 0.71 0.71 0.78
Working Capital Turnover Ratio
 3.90 4.06 3.91 3.91 4.03
Cash Conversion Cycle
 134.92 122.59 132.31 132.31 120.78
Days of Sales Outstanding
 87.32 86.29 97.68 97.68 85.94
Days of Inventory Outstanding
 101.09 92.34 96.07 96.07 92.04
Days of Payables Outstanding
 53.49 56.04 61.45 61.45 57.20
Operating Cycle
 188.41 178.63 193.76 193.76 177.98
Cash Flow Ratios
Operating Cash Flow Per Share
 153.55 160.18 115.94 115.94 90.70
Free Cash Flow Per Share
 32.21 47.60 32.19 32.19 26.86
CapEx Per Share
 121.33 112.58 83.75 83.75 63.85
Free Cash Flow to Operating Cash Flow
 0.21 0.30 0.28 0.28 0.30
Dividend Paid and CapEx Coverage Ratio
 1.10 1.23 1.14 1.14 1.12
Capital Expenditure Coverage Ratio
 1.27 1.42 1.38 1.38 1.42
Operating Cash Flow Coverage Ratio
 0.26 0.30 0.20 0.20 0.15
Operating Cash Flow to Sales Ratio
 0.09 0.10 0.08 0.08 0.06
Free Cash Flow Yield
2.89%4.68%4.50%4.50%3.55%
Valuation Ratios
Price-to-Earnings (P/E) Ratio
 29.53 20.76 52.29 52.29 16.63
Price-to-Sales (P/S) Ratio
 0.69 0.63 0.46 0.46 0.49
Price-to-Book (P/B) Ratio
 1.02 0.95 0.66 0.66 0.79
Price-to-Free Cash Flow (P/FCF) Ratio
 35.22 21.35 22.21 22.21 28.16
Price-to-Operating Cash Flow Ratio
 7.54 6.34 6.17 6.17 8.34
Price-to-Earnings Growth (PEG) Ratio
 -2.65 0.08 -0.75 -0.75 -1.23
Price-to-Fair Value
 1.02 0.95 0.66 0.66 0.79
Enterprise Value Multiple
 9.84 8.31 9.39 9.39 8.85
Enterprise Value
 2.37T 2.22T 1.86T 1.86T 1.94T
EV to EBITDA
 9.72 8.31 9.39 9.39 8.85
EV to Sales
 0.95 0.87 0.75 0.75 0.78
EV to Free Cash Flow
 48.63 29.33 36.06 36.06 45.05
EV to Operating Cash Flow
 10.20 8.72 10.01 10.01 13.34
Tangible Book Value Per Share
 1.08K 1.02K 1.03K 1.03K 909.32
Shareholders’ Equity Per Share
 1.13K 1.07K 1.08K 1.08K 958.82
Tax and Other Ratios
Effective Tax Rate
 0.28 0.24 0.49 0.49 0.28
Revenue Per Share
 1.65K 1.61K 1.54K 1.54K 1.55K
Net Income Per Share
 39.19 48.93 13.67 13.67 45.49
Tax Burden
 0.59 0.67 0.37 0.37 0.65
Interest Burden
 0.87 0.84 0.76 0.76 0.90
Research & Development to Revenue
 0.03 0.00 0.03 0.03 0.03
SG&A to Revenue
 0.00 0.14 0.14 0.14 0.13
Stock-Based Compensation to Revenue
 0.00 0.00 0.00 0.00 0.00
Income Quality
 3.92 3.27 8.48 8.48 1.30
Currency in JPY