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Tsumura & Co (JP:4540)
:4540
Japanese Market
4540
Tsumura & Co
RESEARCH TOOLSreports
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Tsumura & Co (4540) Ratios

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Tsumura & Co Ratios

JP:4540's free cash flow for Q1 2026 was ¥0.48. For the 2026 fiscal year, JP:4540's free cash flow was decreased by ¥ and operating cash flow was ¥0.18. See a summary of the company’s cash flow.
Ratios
TTM
Dec 25Dec 24Dec 23Dec 22
Liquidity Ratios
Current Ratio
 4.26 4.10 4.10 5.68 5.00
Quick Ratio
 2.35 2.39 2.39 3.53 2.98
Cash Ratio
 1.17 1.14 1.14 2.01 1.47
Solvency Ratio
 0.25 0.21 0.21 0.22 0.30
Operating Cash Flow Ratio
 0.48 0.08 0.08 0.35 0.46
Short-Term Operating Cash Flow Coverage
 1.33 0.22 0.22 1.60 2.07
Net Current Asset Value
¥ 152.97B¥ 148.40B¥ 148.40B¥ 143.75B¥ 136.55B
Leverage Ratios
Debt-to-Assets Ratio
 0.20 0.19 0.19 0.20 0.14
Debt-to-Equity Ratio
 0.33 0.29 0.29 0.32 0.21
Debt-to-Capital Ratio
 0.25 0.23 0.23 0.24 0.17
Long-Term Debt-to-Capital Ratio
 0.19 0.17 0.17 0.22 0.14
Financial Leverage Ratio
 1.61 1.58 1.58 1.57 1.46
Debt Service Coverage Ratio
 1.76 1.14 1.14 2.45 2.42
Interest Coverage Ratio
 67.39 60.66 60.66 81.70 129.34
Debt to Market Cap
 0.36 0.27 0.27 0.40 0.20
Interest Debt Per Share
 1.26K 1.05K 1.05K 1.05K 651.74
Net Debt to EBITDA
 0.22 0.05 0.05 -0.48 -0.57
Profitability Margins
Gross Profit Margin
48.90%45.62%45.62%48.76%51.31%
EBIT Margin
23.95%15.95%15.95%16.62%17.27%
EBITDA Margin
30.22%23.08%23.08%22.51%24.37%
Operating Profit Margin
20.65%13.27%13.27%14.94%17.27%
Pretax Profit Margin
19.88%15.74%15.74%16.44%19.73%
Net Profit Margin
14.19%11.08%11.08%11.77%14.54%
Continuous Operations Profit Margin
15.27%11.96%11.96%12.41%14.97%
Net Income Per EBT
71.37%70.39%70.39%71.60%73.68%
EBT Per EBIT
96.30%118.57%118.57%110.05%114.24%
Return on Assets (ROA)
5.50%3.90%3.90%4.15%5.37%
Return on Equity (ROE)
8.71%6.17%6.17%6.54%7.86%
Return on Capital Employed (ROCE)
9.43%5.57%5.57%5.98%7.33%
Return on Invested Capital (ROIC)
6.80%3.95%3.95%4.39%5.38%
Return on Tangible Assets
5.72%4.06%4.06%4.31%5.56%
Earnings Yield
9.58%5.73%5.73%8.20%7.69%
Efficiency Ratios
Receivables Turnover
 2.88 2.26 2.26 2.42 2.37
Payables Turnover
 5.30 4.14 4.14 4.36 4.61
Inventory Turnover
 0.69 0.70 0.70 0.71 0.68
Fixed Asset Turnover
 1.43 1.45 1.45 1.50 1.44
Asset Turnover
 0.39 0.35 0.35 0.35 0.37
Working Capital Turnover Ratio
 0.78 0.70 0.70 0.69 0.76
Cash Conversion Cycle
 589.17 596.86 596.86 584.70 611.82
Days of Sales Outstanding
 126.77 161.73 161.73 150.93 154.28
Days of Inventory Outstanding
 531.21 523.36 523.36 517.40 536.67
Days of Payables Outstanding
 68.81 88.23 88.23 83.63 79.13
Operating Cycle
 657.98 685.08 685.08 668.33 690.95
Cash Flow Ratios
Operating Cash Flow Per Share
 453.18 73.79 73.79 215.24 278.59
Free Cash Flow Per Share
 91.91 -190.11 -190.11 22.82 140.21
CapEx Per Share
 361.27 263.90 263.90 192.42 138.38
Free Cash Flow to Operating Cash Flow
 0.20 -2.58 -2.58 0.11 0.50
Dividend Paid and CapEx Coverage Ratio
 0.91 0.22 0.22 0.84 1.38
Capital Expenditure Coverage Ratio
 1.25 0.28 0.28 1.12 2.01
Operating Cash Flow Coverage Ratio
 0.36 0.07 0.07 0.21 0.43
Operating Cash Flow to Sales Ratio
 0.19 0.04 0.04 0.12 0.16
Free Cash Flow Yield
2.59%-4.96%-4.96%0.87%4.38%
Valuation Ratios
Price-to-Earnings (P/E) Ratio
 10.39 17.44 17.44 12.20 13.00
Price-to-Sales (P/S) Ratio
 1.47 1.93 1.93 1.44 1.89
Price-to-Book (P/B) Ratio
 0.92 1.08 1.08 0.80 1.02
Price-to-Free Cash Flow (P/FCF) Ratio
 38.35 -20.17 -20.17 115.27 22.82
Price-to-Operating Cash Flow Ratio
 7.82 51.96 51.96 12.22 11.49
Price-to-Earnings Growth (PEG) Ratio
 -0.50 8.98 8.98 -0.98 0.57
Price-to-Fair Value
 0.92 1.08 1.08 0.80 1.02
Enterprise Value Multiple
 5.07 8.41 8.41 5.90 7.19
Enterprise Value
 278.01B 293.01B 293.01B 185.97B 226.96B
EV to EBITDA
 5.10 8.41 8.41 5.90 7.19
EV to Sales
 1.54 1.94 1.94 1.33 1.75
EV to Free Cash Flow
 40.28 -20.28 -20.28 106.63 21.16
EV to Operating Cash Flow
 8.17 52.25 52.25 11.30 10.65
Tangible Book Value Per Share
 4.02K 3.66K 3.66K 3.37K 3.21K
Shareholders’ Equity Per Share
 3.85K 3.56K 3.56K 3.30K 3.13K
Tax and Other Ratios
Effective Tax Rate
 0.23 0.24 0.24 0.24 0.24
Revenue Per Share
 2.40K 1.98K 1.98K 1.83K 1.69K
Net Income Per Share
 341.09 219.82 219.82 215.63 246.20
Tax Burden
 0.71 0.70 0.70 0.72 0.74
Interest Burden
 0.83 0.99 0.99 0.99 1.14
Research & Development to Revenue
 0.05 0.05 0.05 0.05 0.06
SG&A to Revenue
 0.00 0.00 0.00 0.00 0.00
Stock-Based Compensation to Revenue
 0.00 0.00 0.00 0.00 0.00
Income Quality
 1.33 0.34 0.34 0.71 0.83
Currency in JPY

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