Towa Pharmaceutical Co (TWAPF) Ratios
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Towa Pharmaceutical Co Ratios
TWAPF's free cash flow for Q2 2026 was ¥-223.00M. For the 2026 fiscal year, TWAPF's free cash flow was decreased by ¥-8.42B and operating cash flow was ¥8.20B. See a summary of the company’s cash flow.
| Ratios | Mar 26 | Mar 26 | Mar 25 | Mar 24 | Mar 23 |
|---|---|---|---|---|---|
| Liquidity Ratios | |||||
| Current Ratio | 2.81 | 2.76 | 2.72 | 2.33 | 1.45 |
| Quick Ratio | 1.58 | 1.49 | 1.46 | 1.15 | 0.82 |
| Cash Ratio | 0.52 | 0.47 | 0.37 | 0.31 | 0.29 |
| Solvency Ratio | 0.13 | 0.09 | 0.12 | 0.09 | 0.14 |
| Operating Cash Flow Ratio | 0.27 | 0.31 | 0.10 | 0.03 | 0.19 |
| Short-Term Operating Cash Flow Coverage | 1.03 | 1.00 | 0.62 | 0.23 | 0.36 |
| Net Current Asset Value | ¥ -51.89B | ¥ -29.84B | ¥ -57.04B | ¥ -51.46B | ¥ -30.90B |
| Leverage Ratios | |||||
| Debt-to-Assets Ratio | 0.49 | 0.48 | 0.47 | 0.47 | 0.44 |
| Debt-to-Equity Ratio | 1.35 | 1.27 | 1.30 | 1.26 | 1.09 |
| Debt-to-Capital Ratio | 0.57 | 0.56 | 0.56 | 0.56 | 0.52 |
| Long-Term Debt-to-Capital Ratio | 0.53 | 0.51 | 0.55 | 0.52 | 0.37 |
| Financial Leverage Ratio | 2.74 | 2.67 | 2.76 | 2.71 | 2.50 |
| Debt Service Coverage Ratio | 1.67 | 0.92 | 1.92 | 1.92 | 0.38 |
| Interest Coverage Ratio | 14.29 | 10.22 | 18.63 | 8.68 | 83.50 |
| Debt to Market Cap | 1.65 | 1.08 | 1.45 | 1.73 | 1.04 |
| Interest Debt Per Share | 4725.44 | 4651.74 | 4130.41 | 3528.92 | 2933.17 |
| Net Debt to EBITDA | 3.86 | 4.74 | 4.86 | 5.92 | 3.77 |
| Profitability Margins | |||||
| Gross Profit Margin | 36.49% | 36.21% | 35.70% | 34.81% | 42.38% |
| EBIT Margin | 10.77% | 5.64% | 7.74% | 2.75% | 11.19% |
| EBITDA Margin | 18.51% | 13.98% | 15.59% | 12.04% | 17.81% |
| Operating Profit Margin | 8.95% | 8.44% | 7.74% | 2.64% | 11.60% |
| Pretax Profit Margin | 10.14% | 4.81% | 10.73% | 2.20% | 13.43% |
| Net Profit Margin | 7.31% | 1.92% | 7.10% | 1.05% | 9.61% |
| Continuous Operations Profit Margin | 7.31% | 1.92% | 7.10% | 1.05% | 9.61% |
| Net Income Per EBT | 72.11% | 39.88% | 66.12% | 47.80% | 71.54% |
| EBT Per EBIT | 113.28% | 56.98% | 138.60% | 83.51% | 115.83% |
| Return on Assets (ROA) | 4.03% | 1.10% | 3.76% | 0.59% | 4.82% |
| Return on Equity (ROE) | 11.06% | 2.95% | 10.37% | 1.61% | 12.04% |
| Return on Capital Employed (ROCE) | 6.07% | 6.11% | 5.03% | 1.88% | 8.94% |
| Return on Invested Capital (ROIC) | 4.12% | 2.25% | 3.21% | 0.87% | 4.97% |
| Return on Tangible Assets | 4.47% | 1.17% | 4.26% | 0.69% | 5.77% |
| Earnings Yield | 14.40% | 2.66% | 11.61% | 2.36% | 11.77% |
| Efficiency Ratios | |||||
| Receivables Turnover | 3.62 | 3.70 | 3.18 | 3.84 | 3.26 |
| Payables Turnover | 5.49 | 5.24 | 5.56 | 4.35 | 5.60 |
| Inventory Turnover | 1.52 | 1.41 | 1.45 | 1.47 | 1.31 |
| Fixed Asset Turnover | 1.54 | 1.60 | 1.48 | 1.64 | 1.64 |
| Asset Turnover | 0.55 | 0.58 | 0.53 | 0.56 | 0.50 |
| Working Capital Turnover Ratio | 1.75 | 1.66 | 1.88 | 2.67 | 2.41 |
| Cash Conversion Cycle | 273.95 | 286.99 | 300.80 | 260.32 | 324.73 |
| Days of Sales Outstanding | 100.72 | 98.68 | 114.75 | 95.05 | 111.84 |
| Days of Inventory Outstanding | 239.74 | 258.01 | 251.73 | 249.13 | 278.07 |
| Days of Payables Outstanding | 66.51 | 69.70 | 65.68 | 83.87 | 65.18 |
| Operating Cycle | 340.46 | 356.69 | 366.48 | 344.19 | 389.91 |
| Cash Flow Ratios | |||||
| Operating Cash Flow Per Share | 475.39 | 618.12 | 166.84 | 51.68 | 449.63 |
| Free Cash Flow Per Share | -108.38 | 165.60 | -632.11 | -567.33 | 173.79 |
| Dividend Paid and CapEx Coverage Ratio | 0.74 | 1.16 | 0.19 | 0.08 | 1.38 |
| Capital Expenditure Coverage Ratio | 0.81 | 1.37 | 0.21 | 0.08 | 1.63 |
| Operating Cash Flow Coverage Ratio | 0.10 | 0.13 | 0.04 | 0.01 | 0.15 |
| Operating Cash Flow to Sales Ratio | 0.09 | 0.11 | 0.04 | 0.01 | 0.13 |
| Free Cash Flow Yield | -4.05% | 4.13% | -22.34% | -29.94% | 6.32% |
| Valuation Ratios | |||||
| Price-to-Earnings (P/E) Ratio | 6.95 | 37.55 | 8.61 | 42.38 | 8.50 |
| Price-to-Sales (P/S) Ratio | 0.51 | 0.72 | 0.61 | 0.45 | 0.82 |
| Price-to-Book (P/B) Ratio | 0.77 | 1.11 | 0.89 | 0.68 | 1.02 |
| Price-to-Free Cash Flow (P/FCF) Ratio | -24.72 | 24.19 | -4.48 | -3.34 | 15.81 |
| Price-to-Operating Cash Flow Ratio | 5.64 | 6.48 | 16.96 | 36.66 | 6.11 |
| Price-to-Earnings Growth (PEG) Ratio | 0.40 | -0.52 | 0.01 | -0.49 | 0.61 |
| Enterprise Value Multiple | 6.60 | 9.89 | 8.78 | 9.63 | 8.36 |
| Enterprise Value | 317.39B | 378.59B | 312.00B | 242.08B | 246.54B |
| EV to EBITDA | 6.60 | 9.89 | 8.78 | 9.63 | 8.36 |
| EV to Sales | 1.22 | 1.38 | 1.37 | 1.16 | 1.49 |
| EV to Free Cash Flow | -59.49 | 46.44 | -10.03 | -8.67 | 28.83 |
| EV to Operating Cash Flow | 13.56 | 12.44 | 37.99 | 95.16 | 11.14 |
| Tangible Book Value Per Share | 2555.33 | 3076.05 | 2139.45 | 1705.52 | 1586.22 |
| Shareholders’ Equity Per Share | 3486.54 | 3617.92 | 3167.18 | 2781.14 | 2685.49 |
| Tax and Other Ratios | |||||
| Effective Tax Rate | 0.28 | 0.60 | 0.34 | 0.52 | 0.28 |
| Revenue Per Share | 5273.62 | 5560.05 | 4630.83 | 4243.22 | 3365.09 |
| Net Income Per Share | 385.70 | 106.65 | 328.58 | 44.72 | 323.35 |
| Tax Burden | 0.72 | 0.40 | 0.66 | 0.48 | 0.72 |
| Interest Burden | 0.94 | 0.85 | 1.39 | 0.80 | 1.20 |
| Research & Development to Revenue | 0.06 | 0.00 | 0.06 | 0.07 | 0.07 |
| SG&A to Revenue | 0.21 | 0.28 | 0.00 | 0.00 | 0.00 |
| Stock-Based Compensation to Revenue | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Income Quality | 1.23 | 5.80 | 0.51 | 0.55 | 0.99 |
Currency in JPY
