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TWOSTONE&Sons Co.Ltd. (7352) Ratios
TWOSTONE&Sons Co.Ltd. Ratios
JP:7352's free cash flow for Q4 2026 was $0.00. For the 2026 fiscal year, JP:7352's free cash flow was increased by $0.00 and operating cash flow was $0.00. See a summary of the company’s cash flow.
| Ratios | Aug 26 | Aug 25 | Aug 24 | Aug 23 | Aug 22 |
|---|---|---|---|---|---|
| Liquidity Ratios | |||||
| Current Ratio | 1.63 | 1.84 | 2.05 | 1.45 | 1.73 |
| Quick Ratio | 1.63 | 1.84 | 2.05 | 1.45 | 1.72 |
| Cash Ratio | 0.99 | 1.16 | 1.29 | 0.66 | 0.78 |
| Solvency Ratio | 0.14 | 0.11 | 0.09 | 0.08 | 0.09 |
| Operating Cash Flow Ratio | 0.22 | 0.19 | 0.24 | 0.09 | 0.19 |
| Short-Term Operating Cash Flow Coverage | 0.72 | 0.64 | 1.12 | 0.29 | 1.25 |
| Net Current Asset Value | $ 805.63M | $ 736.79M | $ 1.66B | $ -347.91M | $ 172.90M |
| Leverage Ratios | |||||
| Debt-to-Assets Ratio | 0.33 | 0.37 | 0.28 | 0.44 | 0.33 |
| Debt-to-Equity Ratio | 0.91 | 1.08 | 0.68 | 2.02 | 1.11 |
| Debt-to-Capital Ratio | 0.48 | 0.52 | 0.41 | 0.67 | 0.53 |
| Long-Term Debt-to-Capital Ratio | 0.35 | 0.42 | 0.32 | 0.58 | 0.47 |
| Financial Leverage Ratio | 2.77 | 2.96 | 2.46 | 4.55 | 3.41 |
| Debt Service Coverage Ratio | 0.60 | 0.65 | 0.61 | 0.45 | 0.92 |
| Interest Coverage Ratio | 15.93 | 30.33 | 33.33 | 50.04 | 46.73 |
| Debt to Market Cap | 0.24 | 0.10 | 0.05 | 0.06 | 0.07 |
| Interest Debt Per Share | 80.89 | 84.38 | 46.78 | 43.35 | 19.76 |
| Net Debt to EBITDA | -0.81 | -0.86 | -2.74 | 1.46 | -0.23 |
| Profitability Margins | |||||
| Gross Profit Margin | 34.95% | 30.49% | 28.71% | 26.99% | 30.19% |
| EBIT Margin | 3.72% | 4.68% | 3.09% | 2.64% | 3.17% |
| EBITDA Margin | 5.99% | 5.92% | 4.41% | 3.57% | 3.51% |
| Operating Profit Margin | 3.72% | 4.54% | 3.32% | 3.18% | 2.85% |
| Pretax Profit Margin | 3.75% | 4.53% | 2.99% | 2.58% | 3.11% |
| Net Profit Margin | 1.97% | 2.73% | 1.32% | 1.69% | 1.96% |
| Continuous Operations Profit Margin | 1.82% | 2.93% | 1.32% | 1.69% | 1.96% |
| Net Income Per EBT | 52.54% | 60.42% | 44.14% | 65.58% | 63.11% |
| EBT Per EBIT | 100.99% | 99.77% | 90.09% | 81.17% | 109.16% |
| Return on Assets (ROA) | 4.02% | 4.97% | 2.66% | 4.16% | 5.36% |
| Return on Equity (ROE) | 11.17% | 14.70% | 6.54% | 18.96% | 18.28% |
| Return on Capital Employed (ROCE) | 13.39% | 13.63% | 11.21% | 14.99% | 14.13% |
| Return on Invested Capital (ROIC) | 5.26% | 7.38% | 4.31% | 7.68% | 7.93% |
| Return on Tangible Assets | 5.11% | 6.44% | 3.12% | 5.54% | 6.20% |
| Earnings Yield | 2.94% | 1.31% | 0.50% | 0.56% | 1.15% |
| Efficiency Ratios | |||||
| Receivables Turnover | 8.19 | 7.49 | 7.10 | 6.88 | 6.81 |
| Payables Turnover | 13.04 | 11.63 | 10.89 | 10.31 | 9.28 |
| Inventory Turnover | 0.00 | 0.00 | 0.00 | 1861.20 | 1031.00 |
| Fixed Asset Turnover | 110.49 | 218.03 | 336.99 | 61.62 | 55.11 |
| Asset Turnover | 2.04 | 1.82 | 2.01 | 2.46 | 2.74 |
| Working Capital Turnover Ratio | 7.03 | 5.75 | 7.34 | 11.79 | 10.16 |
| Cash Conversion Cycle | 16.59 | 17.37 | 17.90 | 17.85 | 14.64 |
| Days of Sales Outstanding | 44.58 | 48.75 | 51.42 | 53.04 | 53.64 |
| Days of Inventory Outstanding | 0.00 | 0.00 | 0.00 | 0.20 | 0.35 |
| Days of Payables Outstanding | 27.98 | 31.39 | 33.52 | 35.39 | 39.35 |
| Operating Cycle | 44.58 | 48.75 | 51.42 | 53.23 | 53.99 |
| Cash Flow Ratios | |||||
| Operating Cash Flow Per Share | 23.34 | 17.26 | 16.43 | 4.11 | 5.17 |
| Free Cash Flow Per Share | 19.49 | 15.88 | 15.91 | 2.17 | 2.69 |
| Dividend Paid and CapEx Coverage Ratio | 5.38 | 9.17 | 16.15 | 1.69 | 1.73 |
| Capital Expenditure Coverage Ratio | 6.07 | 12.45 | 31.40 | 2.12 | 2.08 |
| Operating Cash Flow Coverage Ratio | 0.29 | 0.21 | 0.35 | 0.10 | 0.26 |
| Operating Cash Flow to Sales Ratio | 0.05 | 0.04 | 0.05 | 0.02 | 0.03 |
| Free Cash Flow Yield | 5.87% | 1.83% | 1.77% | 0.30% | 0.96% |
| Valuation Ratios | |||||
| Price-to-Earnings (P/E) Ratio | 34.05 | 76.27 | 201.68 | 178.43 | 86.64 |
| Price-to-Sales (P/S) Ratio | 0.67 | 2.09 | 2.67 | 3.02 | 1.70 |
| Price-to-Book (P/B) Ratio | 3.80 | 11.21 | 13.20 | 33.84 | 15.83 |
| Price-to-Free Cash Flow (P/FCF) Ratio | 17.03 | 54.67 | 56.44 | 333.19 | 104.28 |
| Price-to-Operating Cash Flow Ratio | 14.22 | 50.28 | 54.64 | 175.86 | 54.13 |
| Price-to-Earnings Growth (PEG) Ratio | -2.38 | 0.49 | 21.00 | 6.94 | 1.13 |
| Enterprise Value Multiple | 10.41 | 34.36 | 57.65 | 85.99 | 48.12 |
| Enterprise Value | 13.59B | 36.77B | 36.36B | 30.88B | 11.61B |
| EV to EBITDA | 10.41 | 34.36 | 57.65 | 85.99 | 48.12 |
| EV to Sales | 0.62 | 2.03 | 2.54 | 3.07 | 1.69 |
| EV to Free Cash Flow | 15.80 | 53.33 | 53.88 | 338.93 | 103.78 |
| EV to Operating Cash Flow | 13.20 | 49.05 | 52.16 | 178.89 | 53.87 |
| Tangible Book Value Per Share | 37.75 | 27.57 | 43.25 | -2.87 | 9.51 |
| Shareholders’ Equity Per Share | 87.32 | 77.41 | 68.03 | 21.38 | 17.68 |
| Tax and Other Ratios | |||||
| Effective Tax Rate | 0.51 | 0.35 | 0.56 | 0.34 | 0.37 |
| Revenue Per Share | 494.38 | 416.30 | 336.91 | 239.71 | 164.86 |
| Net Income Per Share | 9.75 | 11.38 | 4.45 | 4.05 | 3.23 |
| Tax Burden | 0.53 | 0.60 | 0.44 | 0.66 | 0.63 |
| Interest Burden | 1.01 | 0.97 | 0.97 | 0.98 | 0.98 |
| Research & Development to Revenue | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| SG&A to Revenue | 0.31 | 0.26 | 0.22 | 0.19 | 0.21 |
| Stock-Based Compensation to Revenue | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Income Quality | 2.39 | 1.52 | 3.69 | 1.02 | 1.01 |
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