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T&S, Inc. (JP:4055)
:4055
Japanese Market

T&S, Inc. (4055) Ratios

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T&S, Inc. Ratios

JP:4055's free cash flow for Q2 2025 was ¥0.29. For the 2025 fiscal year, JP:4055's free cash flow was decreased by ¥ and operating cash flow was ¥0.16. See a summary of the company’s cash flow.
Ratios
TTM
Dec 25Dec 24Dec 23Dec 22
Liquidity Ratios
Current Ratio
5.26- 6.54 6.20 4.24
Quick Ratio
5.24- 6.44 6.16 4.19
Cash Ratio
4.17- 4.75 4.35 2.82
Solvency Ratio
0.70- 0.80 1.06 0.81
Operating Cash Flow Ratio
0.00- 1.03 0.94 0.78
Short-Term Operating Cash Flow Coverage
0.00- 0.00 0.00 0.00
Net Current Asset Value
¥ 2.47B-¥ 2.29B¥ 2.00B¥ 1.56B
Leverage Ratios
Debt-to-Assets Ratio
0.00- 0.00 0.00 0.00
Debt-to-Equity Ratio
0.00- 0.00 0.00 0.00
Debt-to-Capital Ratio
0.00- 0.00 0.00 0.00
Long-Term Debt-to-Capital Ratio
0.00- 0.00 0.00 0.00
Financial Leverage Ratio
1.24- 1.20 1.21 1.32
Debt Service Coverage Ratio
0.00- 0.00 0.00 0.00
Interest Coverage Ratio
0.00- 0.00 0.00-
Debt to Market Cap
0.00- 0.00 0.00 0.00
Interest Debt Per Share
0.00- 0.00 0.00 0.00
Net Debt to EBITDA
-3.59- -3.21 -2.63 -2.23
Profitability Margins
Gross Profit Margin
29.50%-29.07%30.64%31.13%
EBIT Margin
17.44%-17.44%18.83%19.22%
EBITDA Margin
17.67%-17.56%18.97%19.36%
Operating Profit Margin
17.42%-17.44%18.69%18.97%
Pretax Profit Margin
17.44%-15.77%18.83%19.22%
Net Profit Margin
11.53%-10.78%13.76%13.52%
Continuous Operations Profit Margin
11.53%-10.78%13.76%13.52%
Net Income Per EBT
66.08%-68.36%73.07%70.33%
EBT Per EBIT
100.13%-90.44%100.76%101.30%
Return on Assets (ROA)
13.29%-13.20%18.11%19.30%
Return on Equity (ROE)
17.58%-15.83%21.90%25.40%
Return on Capital Employed (ROCE)
24.36%-24.98%28.98%34.65%
Return on Invested Capital (ROIC)
16.10%-17.08%21.18%24.37%
Return on Tangible Assets
13.65%-13.21%18.12%19.31%
Earnings Yield
3.98%-2.66%2.30%3.93%
Efficiency Ratios
Receivables Turnover
7.78- 5.18 4.91 0.00
Payables Turnover
14.55- 15.42 13.97 16.48
Inventory Turnover
287.11- 63.15 184.52 99.44
Fixed Asset Turnover
246.36- 203.61 176.73 158.08
Asset Turnover
1.15- 1.22 1.32 1.43
Working Capital Turnover Ratio
1.58- 1.62 1.88 2.14
Cash Conversion Cycle
23.09- 52.62 50.22 -18.47
Days of Sales Outstanding
46.91- 70.51 74.36 0.00
Days of Inventory Outstanding
1.27- 5.78 1.98 3.67
Days of Payables Outstanding
25.09- 23.67 26.12 22.15
Operating Cycle
48.18- 76.29 76.34 3.67
Cash Flow Ratios
Operating Cash Flow Per Share
0.00- 57.30 49.31 51.14
Free Cash Flow Per Share
0.00- 57.12 48.90 50.51
CapEx Per Share
0.00- 0.15 0.42 0.63
Free Cash Flow to Operating Cash Flow
0.00- 1.00 0.99 0.99
Dividend Paid and CapEx Coverage Ratio
0.00- 7.21 7.72 11.00
Capital Expenditure Coverage Ratio
0.00- 390.23 118.56 81.44
Operating Cash Flow Coverage Ratio
0.00- 0.00 0.00 0.00
Operating Cash Flow to Sales Ratio
0.00- 0.12 0.11 0.12
Free Cash Flow Yield
0.00%-3.01%1.80%3.41%
Valuation Ratios
Price-to-Earnings (P/E) Ratio
25.11- 37.55 43.48 25.46
Price-to-Sales (P/S) Ratio
2.89- 4.05 5.98 3.44
Price-to-Book (P/B) Ratio
4.14- 5.94 9.52 6.46
Price-to-Free Cash Flow (P/FCF) Ratio
0.00- 33.26 55.67 29.30
Price-to-Operating Cash Flow Ratio
0.00- 33.16 55.20 28.94
Price-to-Earnings Growth (PEG) Ratio
-13.22- -1.96 5.66 0.54
Price-to-Fair Value
4.14- 5.94 9.52 6.46
Enterprise Value Multiple
12.79- 19.85 28.90 15.55
Enterprise Value
8.83B- 12.47B 18.88B 9.80B
EV to EBITDA
12.79- 19.85 28.90 15.55
EV to Sales
2.26- 3.49 5.48 3.01
EV to Free Cash Flow
0.00- 28.63 51.01 25.63
EV to Operating Cash Flow
0.00- 28.55 50.58 25.31
Tangible Book Value Per Share
348.27- 319.43 285.61 228.64
Shareholders’ Equity Per Share
360.15- 319.64 285.82 228.93
Tax and Other Ratios
Effective Tax Rate
0.34- 0.32 0.27 0.30
Revenue Per Share
515.56- 469.34 454.90 430.10
Net Income Per Share
59.43- 50.60 62.61 58.14
Tax Burden
0.66- 0.68 0.73 0.70
Interest Burden
1.00- 0.90 1.00 1.00
Research & Development to Revenue
0.00- <0.01 <0.01 0.01
SG&A to Revenue
0.00- 0.02 0.02 0.02
Stock-Based Compensation to Revenue
0.00- 0.00 0.00 0.00
Income Quality
0.00- 1.13 0.79 0.62
Currency in JPY