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

USS Co (4732) Ratios

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USS Co Ratios

JP:4732's free cash flow for Q3 2026 was ¥0.62. For the 2026 fiscal year, JP:4732's free cash flow was decreased by ¥ and operating cash flow was ¥0.52. See a summary of the company’s cash flow.
Ratios
TTM
Mar 25Mar 24Mar 23Mar 22
Liquidity Ratios
Current Ratio
3.11 2.83 2.35 2.96 2.74
Quick Ratio
3.07 2.80 2.32 2.91 2.71
Cash Ratio
2.41 2.21 1.73 2.36 2.10
Solvency Ratio
1.00 0.70 0.53 0.73 0.75
Operating Cash Flow Ratio
1.24 0.75 0.75 0.94 0.97
Short-Term Operating Cash Flow Coverage
39.30 68.14 127.43 65.91 90.22
Net Current Asset Value
¥ 72.18B¥ 83.66B¥ 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
1.25 1.31 1.39 1.27 1.27
Debt Service Coverage Ratio
37.60 74.74 102.05 63.08 86.77
Interest Coverage Ratio
5.83K 6.02K 4.89K 3.98K 3.46K
Debt to Market Cap
<0.01 <0.01 <0.01 <0.01 <0.01
Interest Debt Per Share
5.10 4.71 5.55 4.97 5.72
Net Debt to EBITDA
-1.39 -1.87 -1.97 -1.81 -1.55
Profitability Margins
Gross Profit Margin
62.46%61.32%60.48%60.42%62.31%
EBIT Margin
52.82%52.11%49.86%50.14%53.86%
EBITDA Margin
57.95%57.19%55.24%56.10%60.77%
Operating Profit Margin
52.82%52.11%50.14%49.31%51.02%
Pretax Profit Margin
53.65%52.83%49.85%50.13%53.85%
Net Profit Margin
36.67%36.18%33.71%33.80%36.50%
Continuous Operations Profit Margin
37.07%36.52%34.35%34.60%37.59%
Net Income Per EBT
68.35%68.49%67.63%67.43%67.80%
EBT Per EBIT
101.57%101.38%99.43%101.65%105.53%
Return on Assets (ROA)
16.45%14.03%12.12%12.38%12.97%
Return on Equity (ROE)
20.58%18.43%16.79%15.67%16.49%
Return on Capital Employed (ROCE)
28.03%24.96%23.48%21.56%21.71%
Return on Invested Capital (ROIC)
19.25%17.21%16.14%14.84%15.12%
Return on Tangible Assets
17.34%14.73%12.72%13.11%13.85%
Earnings Yield
5.22%5.65%5.33%5.35%5.82%
Efficiency Ratios
Receivables Turnover
4.75 4.20 3.60 5.46 4.80
Payables Turnover
2.17 1.30 0.86 1.50 1.40
Inventory Turnover
27.84 24.29 23.36 19.06 25.46
Fixed Asset Turnover
1.07 1.06 0.99 0.88 0.81
Asset Turnover
0.45 0.39 0.36 0.37 0.36
Working Capital Turnover Ratio
1.32 1.16 1.20 1.24 1.35
Cash Conversion Cycle
-78.00 -178.46 -306.39 -157.61 -170.03
Days of Sales Outstanding
76.78 86.94 101.36 66.86 76.06
Days of Inventory Outstanding
13.11 15.02 15.62 19.15 14.33
Days of Payables Outstanding
167.89 280.43 423.38 243.61 260.42
Operating Cycle
89.89 101.96 116.98 86.00 90.39
Cash Flow Ratios
Operating Cash Flow Per Share
101.97 79.74 97.84 75.45 73.77
Free Cash Flow Per Share
93.59 73.95 92.31 66.11 69.67
CapEx Per Share
8.38 5.79 5.53 9.33 4.10
Free Cash Flow to Operating Cash Flow
0.92 0.93 0.94 0.88 0.94
Dividend Paid and CapEx Coverage Ratio
1.80 1.70 2.45 1.69 2.25
Capital Expenditure Coverage Ratio
12.17 13.77 17.69 8.08 17.99
Operating Cash Flow Coverage Ratio
20.06 17.00 17.70 15.26 12.96
Operating Cash Flow to Sales Ratio
0.43 0.37 0.48 0.42 0.45
Free Cash Flow Yield
5.61%5.31%7.20%5.76%6.77%
Valuation Ratios
Price-to-Earnings (P/E) Ratio
19.17 17.69 18.77 18.71 17.19
Price-to-Sales (P/S) Ratio
7.01 6.40 6.33 6.32 6.27
Price-to-Book (P/B) Ratio
3.95 3.26 3.15 2.93 2.83
Price-to-Free Cash Flow (P/FCF) Ratio
17.82 18.82 13.88 17.36 14.78
Price-to-Operating Cash Flow Ratio
16.39 17.45 13.10 15.21 13.96
Price-to-Earnings Growth (PEG) Ratio
5.74 1.16 1.66 7.73 0.03
Price-to-Fair Value
3.95 3.26 3.15 2.93 2.83
Enterprise Value Multiple
10.71 9.33 9.48 9.46 8.78
Enterprise Value
684.85B 554.84B 511.24B 471.04B 434.66B
EV to EBITDA
10.71 9.33 9.48 9.46 8.78
EV to Sales
6.21 5.33 5.24 5.31 5.33
EV to Free Cash Flow
15.77 15.68 11.49 14.56 12.56
EV to Operating Cash Flow
14.47 14.54 10.84 12.76 11.87
Tangible Book Value Per Share
403.25 406.47 386.44 369.22 338.12
Shareholders’ Equity Per Share
423.44 426.77 406.70 391.39 363.17
Tax and Other Ratios
Effective Tax Rate
0.31 0.31 0.31 0.31 0.30
Revenue Per Share
237.76 217.39 202.53 181.49 164.09
Net Income Per Share
87.18 78.66 68.28 61.35 59.90
Tax Burden
0.68 0.68 0.68 0.67 0.68
Interest Burden
1.02 1.01 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 0.09 0.00 0.00 0.00
Stock-Based Compensation to Revenue
0.00 0.00 0.00 0.00 0.00
Income Quality
1.17 1.01 1.43 0.83 0.83
Currency in JPY