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Tokyo Soir Co., Ltd. (JP:8040)
:8040
Japanese Market

Tokyo Soir Co., Ltd. (8040) Ratios

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Tokyo Soir Co., Ltd. Ratios

JP:8040's free cash flow for Q3 2025 was ¥0.53. For the 2025 fiscal year, JP:8040's free cash flow was decreased by ¥ and operating cash flow was ¥-0.02. See a summary of the company’s cash flow.
Ratios
TTM
Dec 24Dec 23Dec 22Dec 21
Liquidity Ratios
Current Ratio
3.10 2.91 2.51 2.17 1.96
Quick Ratio
1.27 1.24 1.20 1.15 0.89
Cash Ratio
0.68 0.64 0.72 0.60 0.36
Solvency Ratio
0.20 0.19 0.21 0.14 0.08
Operating Cash Flow Ratio
0.27 -0.02 -0.02 0.42 0.16
Short-Term Operating Cash Flow Coverage
17.45 -1.56 -2.35 40.54 0.71
Net Current Asset Value
¥ 4.77B¥ 4.39B¥ 4.32B¥ 2.86B¥ 2.12B
Leverage Ratios
Debt-to-Assets Ratio
0.04 0.06 0.06 0.08 0.16
Debt-to-Equity Ratio
0.06 0.08 0.10 0.13 0.28
Debt-to-Capital Ratio
0.05 0.07 0.09 0.12 0.22
Long-Term Debt-to-Capital Ratio
0.05 0.05 0.06 0.07 0.08
Financial Leverage Ratio
1.39 1.41 1.57 1.66 1.79
Debt Service Coverage Ratio
14.30 11.23 21.27 13.55 0.56
Interest Coverage Ratio
20.62 22.57 42.25 23.84 -27.72
Debt to Market Cap
0.16 0.24 0.23 0.25 0.41
Interest Debt Per Share
175.73 232.96 276.29 341.84 667.47
Net Debt to EBITDA
-1.88 -1.99 -1.48 -1.55 0.93
Profitability Margins
Gross Profit Margin
52.12%51.29%52.11%50.69%47.44%
EBIT Margin
2.23%1.55%6.23%3.58%4.16%
EBITDA Margin
4.39%3.43%8.24%5.48%5.96%
Operating Profit Margin
1.24%1.55%3.46%3.29%-10.02%
Pretax Profit Margin
2.53%2.71%6.15%3.44%3.80%
Net Profit Margin
2.90%3.19%5.31%3.64%2.53%
Continuous Operations Profit Margin
2.90%3.19%5.31%3.64%2.53%
Net Income Per EBT
114.82%117.44%86.48%105.85%66.63%
EBT Per EBIT
203.51%175.39%177.56%104.55%-37.89%
Return on Assets (ROA)
3.24%3.50%5.43%3.69%2.12%
Return on Equity (ROE)
4.52%4.93%8.53%6.11%3.80%
Return on Capital Employed (ROCE)
1.72%2.14%4.79%4.61%-12.04%
Return on Invested Capital (ROIC)
1.97%2.48%4.02%4.78%-7.20%
Return on Tangible Assets
3.35%3.65%5.54%3.81%2.21%
Earnings Yield
12.40%18.69%28.46%18.72%7.62%
Efficiency Ratios
Receivables Turnover
10.28 10.16 9.17 7.39 6.47
Payables Turnover
4.08 4.27 2.73 10.49 8.08
Inventory Turnover
1.49 1.56 1.42 1.76 1.36
Fixed Asset Turnover
6.84 6.57 6.61 4.73 4.06
Asset Turnover
1.11 1.10 1.02 1.01 0.84
Working Capital Turnover Ratio
2.70 2.75 2.90 3.29 3.73
Cash Conversion Cycle
191.33 183.79 162.41 221.67 279.81
Days of Sales Outstanding
35.52 35.92 39.81 49.42 56.39
Days of Inventory Outstanding
245.34 233.30 256.48 207.07 268.61
Days of Payables Outstanding
89.52 85.43 133.88 34.81 45.20
Operating Cycle
280.86 269.22 296.29 256.49 325.00
Cash Flow Ratios
Operating Cash Flow Per Share
221.08 -19.84 -27.46 476.67 198.72
Free Cash Flow Per Share
190.49 -52.92 -36.32 451.75 189.90
CapEx Per Share
30.59 33.08 8.86 24.92 8.82
Free Cash Flow to Operating Cash Flow
0.86 2.67 1.32 0.95 0.96
Dividend Paid and CapEx Coverage Ratio
2.92 -0.31 -0.94 18.95 21.90
Capital Expenditure Coverage Ratio
7.23 -0.60 -3.10 19.13 22.52
Operating Cash Flow Coverage Ratio
1.28 -0.09 -0.10 1.42 0.30
Operating Cash Flow to Sales Ratio
0.05 >-0.01 >-0.01 0.11 0.06
Free Cash Flow Yield
17.49%-6.80%-4.43%55.43%16.34%
Valuation Ratios
Price-to-Earnings (P/E) Ratio
8.06 5.35 3.51 5.34 13.12
Price-to-Sales (P/S) Ratio
0.23 0.17 0.19 0.19 0.33
Price-to-Book (P/B) Ratio
0.36 0.26 0.30 0.33 0.50
Price-to-Free Cash Flow (P/FCF) Ratio
5.72 -14.70 -22.58 1.80 6.12
Price-to-Operating Cash Flow Ratio
4.93 -39.21 -29.86 1.71 5.85
Price-to-Earnings Growth (PEG) Ratio
-0.93 -0.14 0.07 0.07 -0.11
Price-to-Fair Value
0.36 0.26 0.30 0.33 0.50
Enterprise Value Multiple
3.47 2.98 0.79 2.01 6.50
Enterprise Value
2.44B 1.61B 979.11M 1.56B 4.59B
EV to EBITDA
3.47 2.98 0.79 2.01 6.50
EV to Sales
0.15 0.10 0.07 0.11 0.39
EV to Free Cash Flow
3.71 -8.82 -7.88 1.02 7.14
EV to Operating Cash Flow
3.20 -23.53 -10.42 0.96 6.83
Tangible Book Value Per Share
2.87K 2.78K 2.65K 2.36K 2.16K
Shareholders’ Equity Per Share
3.01K 2.95K 2.74K 2.50K 2.33K
Tax and Other Ratios
Effective Tax Rate
-0.15 -0.17 0.14 -0.06 0.33
Revenue Per Share
4.65K 4.56K 4.39K 4.19K 3.50K
Net Income Per Share
135.06 145.40 233.35 152.58 88.56
Tax Burden
1.15 1.17 0.86 1.06 0.67
Interest Burden
1.13 1.75 0.99 0.96 0.91
Research & Development to Revenue
0.00 0.00 0.00 0.00 0.00
SG&A to Revenue
0.00 0.00 0.06 0.06 0.04
Stock-Based Compensation to Revenue
0.00 0.00 0.00 0.00 0.00
Income Quality
1.64 -0.14 -0.12 3.31 1.50
Currency in JPY