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Tsutsumi Jewelry Co Ltd (TSSJF)
OTHER OTC:TSSJF
US Market

Tsutsumi Jewelry Co (TSSJF) Ratios

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Tsutsumi Jewelry Co Ratios

TSSJF's free cash flow for Q3 2024 was ¥0.45. For the 2024 fiscal year, TSSJF's free cash flow was decreased by ¥ and operating cash flow was ¥0.11. See a summary of the company’s cash flow.
Ratios
TTM
Mar 24Mar 23Mar 22Mar 21
Liquidity Ratios
Current Ratio
27.04 32.08 31.47 37.36 44.05
Quick Ratio
18.56 23.14 22.88 27.03 32.26
Cash Ratio
17.70 22.36 22.19 25.69 30.76
Solvency Ratio
0.63 0.61 0.50 0.42 0.67
Operating Cash Flow Ratio
-0.47 0.37 0.87 0.19 1.44
Short-Term Operating Cash Flow Coverage
0.00 0.00 0.00 0.00 0.00
Net Current Asset Value
¥ 53.65B¥ 53.44B¥ 53.29B¥ 54.31B¥ 55.10B
Leverage Ratios
Debt-to-Assets Ratio
0.00 0.00 0.00 0.00 0.00
Debt-to-Equity Ratio
0.00 0.00 0.00 0.00 0.00
Debt-to-Capital Ratio
0.00 0.00 0.00 0.00 0.00
Long-Term Debt-to-Capital Ratio
0.00 0.00 0.00 0.00 0.00
Financial Leverage Ratio
1.03 1.03 1.03 1.02 1.02
Debt Service Coverage Ratio
0.00 0.00 911.00 0.00 0.00
Interest Coverage Ratio
0.00 0.00 1.07K 0.00 0.00
Debt to Market Cap
0.00 0.00 0.00 0.00 0.00
Interest Debt Per Share
0.00 0.00 0.06 0.00 0.00
Net Debt to EBITDA
-19.53 -23.52 -28.85 -39.67 -36.77
Profitability Margins
Gross Profit Margin
50.10%52.73%54.70%45.49%47.71%
EBIT Margin
8.40%7.98%6.80%3.60%4.15%
EBITDA Margin
9.40%9.03%8.18%5.29%5.74%
Operating Profit Margin
8.40%8.09%6.50%3.59%4.14%
Pretax Profit Margin
8.62%7.97%6.80%4.01%4.19%
Net Profit Margin
5.80%5.02%4.15%2.31%3.64%
Continuous Operations Profit Margin
5.81%5.02%4.16%2.31%3.65%
Net Income Per EBT
67.31%62.95%61.02%57.63%86.86%
EBT Per EBIT
102.63%98.57%104.67%111.55%101.16%
Return on Assets (ROA)
1.67%1.33%1.01%0.62%0.98%
Return on Equity (ROE)
1.73%1.37%1.03%0.63%1.00%
Return on Capital Employed (ROCE)
2.50%2.20%1.62%0.98%1.14%
Return on Invested Capital (ROIC)
1.68%1.39%0.99%0.57%0.99%
Return on Tangible Assets
1.68%1.33%1.01%0.62%0.99%
Earnings Yield
3.57%2.51%2.30%1.20%2.34%
Efficiency Ratios
Receivables Turnover
12.33 15.28 14.97 18.14 25.14
Payables Turnover
33.90 30.48 29.16 54.28 35.43
Inventory Turnover
0.57 0.56 0.50 0.65 0.65
Fixed Asset Turnover
3.16 2.89 1.87 2.19 2.21
Asset Turnover
0.29 0.27 0.24 0.27 0.27
Working Capital Turnover Ratio
0.37 0.34 0.31 0.33 0.34
Cash Conversion Cycle
662.20 668.23 747.35 578.03 569.17
Days of Sales Outstanding
29.61 23.89 24.39 20.12 14.52
Days of Inventory Outstanding
643.35 656.32 735.48 564.64 564.95
Days of Payables Outstanding
10.77 11.97 12.52 6.72 10.30
Operating Cycle
672.96 680.21 759.87 584.76 579.47
Cash Flow Ratios
Operating Cash Flow Per Share
-61.94 41.15 95.99 17.09 110.00
Free Cash Flow Per Share
-81.33 4.54 57.09 7.13 100.18
CapEx Per Share
19.39 36.60 38.90 9.96 9.82
Free Cash Flow to Operating Cash Flow
1.31 0.11 0.59 0.42 0.91
Dividend Paid and CapEx Coverage Ratio
-0.89 0.62 1.39 0.43 2.75
Capital Expenditure Coverage Ratio
-3.19 1.12 2.47 1.72 11.21
Operating Cash Flow Coverage Ratio
0.00 0.00 0.00 0.00 0.00
Operating Cash Flow to Sales Ratio
-0.05 0.04 0.09 0.02 0.10
Free Cash Flow Yield
-3.92%0.20%3.03%0.33%5.79%
Valuation Ratios
Price-to-Earnings (P/E) Ratio
28.05 39.88 43.42 83.62 42.68
Price-to-Sales (P/S) Ratio
1.63 2.00 1.80 1.93 1.55
Price-to-Book (P/B) Ratio
0.48 0.54 0.45 0.53 0.43
Price-to-Free Cash Flow (P/FCF) Ratio
-25.49 510.63 32.97 304.92 17.26
Price-to-Operating Cash Flow Ratio
-33.47 56.38 19.61 127.23 15.72
Price-to-Earnings Growth (PEG) Ratio
1.04 1.17 0.65 -2.34 0.55
Price-to-Fair Value
0.48 0.54 0.45 0.53 0.43
Enterprise Value Multiple
-2.21 -1.37 -6.80 -3.16 -9.71
Enterprise Value
EV to EBITDA
-2.21 -1.37 -6.80 -3.16 -9.71
EV to Sales
-0.21 -0.12 -0.56 -0.17 -0.56
EV to Free Cash Flow
3.26 -31.65 -10.16 -26.43 -6.19
EV to Operating Cash Flow
4.28 -3.49 -6.04 -11.03 -5.64
Tangible Book Value Per Share
4.26K 4.24K 4.17K 4.08K 4.02K
Shareholders’ Equity Per Share
4.28K 4.26K 4.19K 4.10K 4.04K
Tax and Other Ratios
Effective Tax Rate
0.33 0.37 0.39 0.42 0.13
Revenue Per Share
1.27K 1.16K 1.04K 1.13K 1.11K
Net Income Per Share
73.91 58.17 43.34 26.01 40.51
Tax Burden
0.67 0.63 0.61 0.58 0.87
Interest Burden
1.03 1.00 1.00 1.11 1.01
Research & Development to Revenue
<0.01 <0.01 <0.01 <0.01 <0.01
SG&A to Revenue
0.35 0.38 0.41 0.36 0.37
Stock-Based Compensation to Revenue
0.00 0.00 0.00 0.00 0.00
Income Quality
-0.84 0.45 1.35 0.38 2.36
Currency in JPY
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