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STOCKS

Tsumura & Co. (JP:4540)

:4540

4540

Tsumura & Co

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Tsumura & Co (4540) Ratios

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2 Followers

Tsumura & Co Ratios

JP:4540's free cash flow for Q2 2026 was ¥0.49. For the 2026 fiscal year, JP:4540's free cash flow was decreased by ¥ and operating cash flow was ¥0.25. See a summary of the company’s cash flow.

Ratios	TTM	Dec 25	Dec 24	Dec 23	Dec 22
Liquidity Ratios
Current Ratio	3.01	4.78	4.10	4.10	5.68
Quick Ratio	1.64	2.62	2.39	2.39	3.53
Cash Ratio	0.70	1.18	1.14	1.14	2.01
Solvency Ratio	0.20	0.32	0.21	0.21	0.22
Operating Cash Flow Ratio	0.26	0.55	0.08	0.08	0.35
Short-Term Operating Cash Flow Coverage	0.62	6.40	0.22	0.22	1.60
Net Current Asset Value	¥ 121.08B	¥ 161.44B	¥ 148.40B	¥ 148.40B	¥ 143.75B
Leverage Ratios
Debt-to-Assets Ratio	0.22	0.15	0.19	0.19	0.20
Debt-to-Equity Ratio	0.39	0.23	0.29	0.29	0.32
Debt-to-Capital Ratio	0.28	0.19	0.23	0.23	0.24
Long-Term Debt-to-Capital Ratio	0.20	0.18	0.17	0.17	0.22
Financial Leverage Ratio	1.76	1.55	1.58	1.58	1.57
Debt Service Coverage Ratio	1.07	7.96	1.14	1.14	2.45
Interest Coverage Ratio	58.91	77.46	60.66	60.66	81.70
Debt to Market Cap	0.38	0.21	0.27	0.27	0.40
Interest Debt Per Share	1.55K	933.28	1.05K	1.05K	1.05K
Net Debt to EBITDA	0.76	-0.05	0.05	0.05	-0.48
Profitability Margins
Gross Profit Margin	48.48%	50.02%	45.62%	45.62%	48.76%
EBIT Margin	24.53%	25.44%	15.95%	15.95%	16.62%
EBITDA Margin	30.84%	31.61%	23.08%	23.08%	22.51%
Operating Profit Margin	19.88%	22.16%	13.27%	13.27%	14.94%
Pretax Profit Margin	21.02%	25.16%	15.74%	15.74%	16.44%
Net Profit Margin	15.06%	17.91%	11.08%	11.08%	11.77%
Continuous Operations Profit Margin	15.79%	19.06%	11.96%	11.96%	12.41%
Net Income Per EBT	71.66%	71.18%	70.39%	70.39%	71.60%
EBT Per EBIT	105.73%	113.54%	118.57%	118.57%	110.05%
Return on Assets (ROA)	5.31%	6.98%	3.90%	3.90%	4.15%
Return on Equity (ROE)	9.32%	10.79%	6.17%	6.17%	6.54%
Return on Capital Employed (ROCE)	8.76%	9.97%	5.57%	5.57%	5.98%
Return on Invested Capital (ROIC)	5.96%	7.46%	3.95%	3.95%	4.39%
Return on Tangible Assets	5.72%	7.27%	4.06%	4.06%	4.31%
Earnings Yield	9.03%	9.90%	5.73%	5.73%	8.20%
Efficiency Ratios
Receivables Turnover	2.40	2.68	2.26	2.26	2.42
Payables Turnover	3.92	3.72	4.14	4.14	4.36
Inventory Turnover	0.66	0.68	0.70	0.70	0.71
Fixed Asset Turnover	1.24	1.41	1.45	1.45	1.50
Asset Turnover	0.35	0.39	0.35	0.35	0.35
Working Capital Turnover Ratio	0.83	0.81	0.70	0.70	0.69
Cash Conversion Cycle	608.74	577.90	596.86	596.86	584.70
Days of Sales Outstanding	151.89	136.44	161.73	161.73	150.93
Days of Inventory Outstanding	550.01	539.51	523.36	523.36	517.40
Days of Payables Outstanding	93.16	98.05	88.23	88.23	83.63
Operating Cycle	701.90	675.95	685.08	685.08	668.33
Cash Flow Ratios
Operating Cash Flow Per Share	358.31	445.51	73.79	73.79	215.24
Free Cash Flow Per Share	-25.37	82.09	-190.11	-190.11	22.82
CapEx Per Share	383.68	363.43	263.90	263.90	192.42
Free Cash Flow to Operating Cash Flow	-0.07	0.18	-2.58	-2.58	0.11
Dividend Paid and CapEx Coverage Ratio	0.68	0.92	0.22	0.22	0.84
Capital Expenditure Coverage Ratio	0.93	1.23	0.28	0.28	1.12
Operating Cash Flow Coverage Ratio	0.23	0.48	0.07	0.07	0.21
Operating Cash Flow to Sales Ratio	0.15	0.19	0.04	0.04	0.12
Free Cash Flow Yield	-0.62%	1.90%	-4.96%	-4.96%	0.87%
Valuation Ratios
Price-to-Earnings (P/E) Ratio	11.08	10.10	17.44	17.44	12.20
Price-to-Sales (P/S) Ratio	1.67	1.81	1.93	1.93	1.44
Price-to-Book (P/B) Ratio	1.03	1.09	1.08	1.08	0.80
Price-to-Free Cash Flow (P/FCF) Ratio	-160.93	52.57	-20.17	-20.17	115.27
Price-to-Operating Cash Flow Ratio	11.40	9.69	51.96	51.96	12.22
Price-to-Earnings Growth (PEG) Ratio	1.45	0.11	8.98	8.98	-0.98
Price-to-Fair Value	1.03	1.09	1.08	1.08	0.80
Enterprise Value Multiple	6.16	5.67	8.41	8.41	5.90
Enterprise Value	345.92B	324.70B	293.01B	293.01B	185.97B
EV to EBITDA	6.16	5.67	8.41	8.41	5.90
EV to Sales	1.90	1.79	1.94	1.94	1.33
EV to Free Cash Flow	-183.42	52.10	-20.28	-20.28	106.63
EV to Operating Cash Flow	12.99	9.60	52.25	52.25	11.30
Tangible Book Value Per Share	3.89K	4.11K	3.66K	3.66K	3.37K
Shareholders’ Equity Per Share	3.96K	3.96K	3.56K	3.56K	3.30K
Tax and Other Ratios
Effective Tax Rate	0.25	0.24	0.24	0.24	0.24
Revenue Per Share	2.45K	2.39K	1.98K	1.98K	1.83K
Net Income Per Share	368.64	427.14	219.82	219.82	215.63
Tax Burden	0.72	0.71	0.70	0.70	0.72
Interest Burden	0.86	0.99	0.99	0.99	0.99
Research & Development to Revenue	0.05	0.05	0.05	0.05	0.05
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	0.97	1.04	0.34	0.34	0.71

Currency in JPY