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USS Co Ltd (JP:4732)
:4732
Japanese Market
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USS Co (4732) Ratios

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USS Co Ratios

JP:4732's free cash flow for Q1 2026 was ¥0.63. For the 2026 fiscal year, JP:4732's free cash flow was decreased by ¥ and operating cash flow was ¥0.54. See a summary of the company’s cash flow.
Ratios
TTM
Dec 25Dec 24Dec 23Dec 22
Liquidity Ratios
Current Ratio
2.67 2.35 2.35 2.96 2.74
Quick Ratio
2.63 2.32 2.32 2.91 2.71
Cash Ratio
1.75 1.73 1.73 2.36 2.10
Solvency Ratio
0.81 0.53 0.53 0.73 0.75
Operating Cash Flow Ratio
0.82 0.75 0.75 0.94 0.97
Short-Term Operating Cash Flow Coverage
36.03 127.43 127.43 65.91 90.22
Net Current Asset Value
¥ 67.76B¥ 75.83B¥ 75.83B¥ 67.86B¥ 56.99B
Leverage Ratios
Debt-to-Assets Ratio
<0.01 <0.01 <0.01 <0.01 0.01
Debt-to-Equity Ratio
0.01 0.01 0.01 0.01 0.02
Debt-to-Capital Ratio
0.01 0.01 0.01 0.01 0.02
Long-Term Debt-to-Capital Ratio
<0.01 0.01 0.01 <0.01 0.01
Financial Leverage Ratio
1.30 1.39 1.39 1.27 1.27
Debt Service Coverage Ratio
41.84 102.05 102.05 61.80 81.24
Interest Coverage Ratio
5.55K 4.89K 4.89K 3.98K 3.46K
Debt to Market Cap
<0.01 <0.01 <0.01 <0.01 <0.01
Interest Debt Per Share
5.05 5.55 5.55 4.97 5.72
Net Debt to EBITDA
-1.26 -1.97 -1.97 -1.84 -1.62
Profitability Margins
Gross Profit Margin
62.46%60.48%60.48%60.42%62.31%
EBIT Margin
53.12%49.86%49.86%50.14%53.86%
EBITDA Margin
58.25%55.24%55.24%55.27%57.93%
Operating Profit Margin
52.44%50.14%50.14%49.31%51.02%
Pretax Profit Margin
53.24%49.85%49.85%50.13%53.85%
Net Profit Margin
36.51%33.71%33.71%33.80%36.50%
Continuous Operations Profit Margin
36.81%34.35%34.35%34.60%37.59%
Net Income Per EBT
68.57%67.63%67.63%67.43%67.80%
EBT Per EBIT
101.52%99.43%99.43%101.65%105.53%
Return on Assets (ROA)
15.76%12.12%12.12%12.38%12.97%
Return on Equity (ROE)
19.42%16.79%16.79%15.67%16.49%
Return on Capital Employed (ROCE)
27.83%23.48%23.48%21.56%21.71%
Return on Invested Capital (ROIC)
19.14%16.14%16.14%14.84%15.12%
Return on Tangible Assets
16.62%12.72%12.72%13.11%13.85%
Earnings Yield
4.86%5.33%5.33%5.35%5.82%
Efficiency Ratios
Receivables Turnover
6.37 3.60 3.60 5.46 4.80
Payables Turnover
49.26 0.86 0.86 1.50 1.40
Inventory Turnover
26.52 23.36 23.36 19.06 25.46
Fixed Asset Turnover
1.07 0.99 0.99 0.88 0.81
Asset Turnover
0.43 0.36 0.36 0.37 0.36
Working Capital Turnover Ratio
1.25 1.20 1.20 1.24 1.35
Cash Conversion Cycle
63.65 -306.39 -306.39 -157.61 -170.03
Days of Sales Outstanding
57.30 101.36 101.36 66.86 76.06
Days of Inventory Outstanding
13.76 15.62 15.62 19.15 14.33
Days of Payables Outstanding
7.41 423.38 423.38 243.61 260.42
Operating Cycle
71.06 116.98 116.98 86.00 90.39
Cash Flow Ratios
Operating Cash Flow Per Share
79.97 97.84 97.84 75.45 73.77
Free Cash Flow Per Share
72.46 92.31 92.31 66.11 69.67
CapEx Per Share
7.50 5.53 5.53 9.33 4.10
Free Cash Flow to Operating Cash Flow
0.91 0.94 0.94 0.88 0.94
Dividend Paid and CapEx Coverage Ratio
1.56 2.45 2.45 1.69 2.25
Capital Expenditure Coverage Ratio
10.66 17.69 17.69 8.08 17.99
Operating Cash Flow Coverage Ratio
15.89 17.70 17.70 15.26 12.96
Operating Cash Flow to Sales Ratio
0.36 0.48 0.48 0.42 0.45
Free Cash Flow Yield
4.38%7.20%7.20%5.76%6.77%
Valuation Ratios
Price-to-Earnings (P/E) Ratio
20.72 18.77 18.77 18.71 17.19
Price-to-Sales (P/S) Ratio
7.43 6.33 6.33 6.32 6.27
Price-to-Book (P/B) Ratio
4.26 3.15 3.15 2.93 2.83
Price-to-Free Cash Flow (P/FCF) Ratio
22.98 13.88 13.88 17.36 14.78
Price-to-Operating Cash Flow Ratio
21.21 13.10 13.10 15.21 13.96
Price-to-Earnings Growth (PEG) Ratio
6.60 1.66 1.66 7.73 0.03
Price-to-Fair Value
4.26 3.15 3.15 2.93 2.83
Enterprise Value Multiple
11.49 9.48 9.48 9.60 9.21
Enterprise Value
702.84B 511.24B 511.24B 471.04B 434.66B
EV to EBITDA
11.41 9.48 9.48 9.60 9.21
EV to Sales
6.64 5.24 5.24 5.31 5.33
EV to Free Cash Flow
20.56 11.49 11.49 14.56 12.56
EV to Operating Cash Flow
18.63 10.84 10.84 12.76 11.87
Tangible Book Value Per Share
377.43 386.44 386.44 369.22 338.12
Shareholders’ Equity Per Share
398.13 406.70 406.70 391.39 363.17
Tax and Other Ratios
Effective Tax Rate
0.31 0.31 0.31 0.31 0.30
Revenue Per Share
224.21 202.53 202.53 181.49 164.09
Net Income Per Share
81.86 68.28 68.28 61.35 59.90
Tax Burden
0.69 0.68 0.68 0.67 0.68
Interest Burden
1.00 1.00 1.00 1.00 1.00
Research & Development to Revenue
0.00 0.00 0.00 0.00 0.00
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
0.98 1.43 1.43 0.83 0.83
Currency in JPY
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