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Tosei Reit Investment Corporation (JP:3451)
:3451
Japanese Market
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Tosei Reit Investment Corporation (3451) Ratios

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Tosei Reit Investment Corporation Ratios

JP:3451's free cash flow for Q4 2025 was ¥0.62. For the 2025 fiscal year, JP:3451's free cash flow was decreased by ¥ and operating cash flow was ¥0.50. See a summary of the company’s cash flow.
Ratios
TTM
Dec 24Dec 23Dec 22Dec 21
Liquidity Ratios
Current Ratio
0.95 1.22 1.15 1.36 1.16
Quick Ratio
0.95 1.22 1.15 0.43 0.25
Cash Ratio
0.96 0.33 0.31 0.43 0.24
Solvency Ratio
0.08 0.08 0.08 0.08 0.09
Operating Cash Flow Ratio
0.40 0.51 0.51 0.72 0.73
Short-Term Operating Cash Flow Coverage
0.49 0.61 0.60 0.85 0.85
Net Current Asset Value
¥ -38.54B¥ -36.65B¥ -36.51B¥ -33.76B¥ -26.34B
Leverage Ratios
Debt-to-Assets Ratio
0.48 0.48 0.48 0.48 0.47
Debt-to-Equity Ratio
1.00 1.00 1.00 1.02 0.97
Debt-to-Capital Ratio
0.50 0.50 0.50 0.50 0.49
Long-Term Debt-to-Capital Ratio
0.45 0.46 0.46 0.47 0.45
Financial Leverage Ratio
2.10 2.10 2.10 2.11 2.07
Debt Service Coverage Ratio
0.62 0.63 0.61 0.70 0.61
Interest Coverage Ratio
0.00 5.64 8.03 8.62 10.09
Debt to Market Cap
0.77 0.83 0.83 0.87 0.75
Interest Debt Per Share
113.96K 114.08K 115.20K 114.15K 104.20K
Net Debt to EBITDA
7.61 9.37 9.58 9.09 9.66
Profitability Margins
Gross Profit Margin
56.12%49.69%56.45%58.14%60.45%
EBIT Margin
48.85%44.20%44.55%46.17%48.76%
EBITDA Margin
62.11%59.28%59.86%60.99%54.98%
Operating Profit Margin
48.85%46.92%47.50%49.24%51.96%
Pretax Profit Margin
39.80%38.33%38.63%40.46%43.61%
Net Profit Margin
39.79%38.30%38.60%39.88%42.67%
Continuous Operations Profit Margin
39.79%38.30%38.60%39.88%42.67%
Net Income Per EBT
100.00%99.93%99.93%98.56%97.84%
EBT Per EBIT
81.47%81.69%81.33%82.16%83.93%
Return on Assets (ROA)
3.20%3.10%3.04%3.23%3.60%
Return on Equity (ROE)
6.70%6.50%6.37%6.81%7.45%
Return on Capital Employed (ROCE)
4.36%4.14%4.08%4.32%4.77%
Return on Invested Capital (ROIC)
4.00%3.84%3.78%3.97%4.34%
Return on Tangible Assets
3.23%3.13%3.07%3.26%3.65%
Earnings Yield
5.22%5.36%5.29%5.83%5.73%
Efficiency Ratios
Receivables Turnover
273.00 415.75 347.46 360.56 495.50
Payables Turnover
16.86 15.26 18.89 19.53 22.64
Inventory Turnover
0.00 0.00 728.56 0.48 0.44
Fixed Asset Turnover
13.99 0.09 0.09 0.09 0.10
Asset Turnover
0.08 0.08 0.08 0.08 0.08
Working Capital Turnover Ratio
-15.64 5.37 4.14 3.94 5.59
Cash Conversion Cycle
-20.31 -23.04 -17.77 747.88 807.65
Days of Sales Outstanding
1.34 0.88 1.05 1.01 0.74
Days of Inventory Outstanding
0.00 0.00 0.50 765.56 823.04
Days of Payables Outstanding
21.65 23.92 19.32 18.69 16.12
Operating Cycle
1.34 0.88 1.55 766.57 823.78
Cash Flow Ratios
Operating Cash Flow Per Share
9.51K 10.02K 10.40K 12.98K 13.28K
Free Cash Flow Per Share
-1.50K 6.20K -7.76K 2.72K -29.46K
CapEx Per Share
11.02K 3.82K 18.16K 10.26K 42.73K
Free Cash Flow to Operating Cash Flow
-0.16 0.62 -0.75 0.21 -2.22
Dividend Paid and CapEx Coverage Ratio
0.43 0.91 0.41 0.73 0.27
Capital Expenditure Coverage Ratio
0.86 2.62 0.57 1.26 0.31
Operating Cash Flow Coverage Ratio
0.08 0.09 0.09 0.11 0.13
Operating Cash Flow to Sales Ratio
0.49 0.53 0.55 0.68 0.71
Free Cash Flow Yield
-1.03%4.55%-5.66%2.09%-21.27%
Valuation Ratios
Price-to-Earnings (P/E) Ratio
19.26 18.65 18.91 17.16 17.45
Price-to-Sales (P/S) Ratio
7.66 7.14 7.30 6.84 7.45
Price-to-Book (P/B) Ratio
1.29 1.21 1.20 1.17 1.30
Price-to-Free Cash Flow (P/FCF) Ratio
-98.02 21.98 -17.68 47.82 -4.70
Price-to-Operating Cash Flow Ratio
15.49 13.60 13.19 10.02 10.43
Price-to-Earnings Growth (PEG) Ratio
19.87 27.25 -4.50 7.62 1.26
Price-to-Fair Value
1.29 1.21 1.20 1.17 1.30
Enterprise Value Multiple
19.95 21.43 21.77 20.30 23.21
Enterprise Value
89.46B 88.96B 87.85B 80.11B 67.12B
EV to EBITDA
19.89 21.43 21.77 20.30 23.21
EV to Sales
12.36 12.70 13.03 12.38 12.76
EV to Free Cash Flow
-158.03 39.08 -31.57 86.55 -8.06
EV to Operating Cash Flow
24.98 24.17 23.56 18.13 17.87
Tangible Book Value Per Share
114.24K 110.05K 111.47K 108.68K 103.37K
Shareholders’ Equity Per Share
114.24K 112.42K 113.89K 111.24K 106.45K
Tax and Other Ratios
Effective Tax Rate
<0.01 <0.01 <0.01 0.01 0.02
Revenue Per Share
19.23K 19.08K 18.80K 19.00K 18.60K
Net Income Per Share
7.65K 7.31K 7.26K 7.58K 7.93K
Tax Burden
1.00 1.00 1.00 0.99 0.98
Interest Burden
0.81 0.87 0.87 0.88 0.89
Research & Development to Revenue
0.00 0.00 <0.01 <0.01 <0.01
SG&A to Revenue
<0.01 0.06 0.07 0.06 0.06
Stock-Based Compensation to Revenue
0.00 0.00 0.00 0.00 0.00
Income Quality
1.27 1.37 1.43 1.69 1.64
Currency in JPY
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