SPSE/3055 (SPSE/3055)

Sapporo Stock Exchange: SPSE/3055 · JPY

¥948

+12.00 (+1.3%)· Recorded snapshot

Market cap	19.3B
Revenue (ttm)	306B
Net income (ttm)	1.4B
EPS (ttm)	¥67.9
Shares out	20.6M
P/E (trailing)	14.0x
Dividend	¥20.0 (2.11%)
Volume	900
Beta	0.00

Market data

Price

Recent price action with selectable time range.

Financial snapshot

Revenue (ttm): 306B
Net income (ttm): 1.4B
EPS (ttm): ¥67.9
P/E (trailing): 14.0x
Market cap: 19.3B

Calendar

Next earnings

Upcoming earnings date and setup when available.

Upcoming

DateLoading

Window—

EPS estimate—

Revenue estimate—

Sector percentile context

Refreshed 2026-10-28 19:55 UTC

Forward P/En/a

P25 n/aP50 n/aP75 n/a

Trailing P/E14

P25 n/aP50 n/aP75 n/a

ROE2.2

P25 n/aP50 n/aP75 n/a

ROIC2

P25 n/aP50 n/aP75 n/a

Benchmarks · 1M

S&P 500+0.5%

Nasdaq Composite-2.4%

Dow Jones Industrial Average+1.8%

Russell 2000+1.8%

All SPSE/3055 indicators

Market & fundamental data

Available fields

240

Groups with data

Currency

JPY

Showing 240 of 240 available metrics for this ticker.

Profile and market data

Ticker identity, listing, currency, market cap, and source dates.

Metric	Value
Amount currency	JPY
Country	Japan
Country code	JP
Earnings date	2026-11-06
Employees	1,591
Employees change	-14
Employees growth	-0.87%
Enterprise value	JPY 128.8M
Exchange	Sapporo Stock Exchange
Financial currency	JPY
Financial report date	2026-06-30
First seen	2026-05-10
Fiscal year end	March
Founded	2006
Industry	Drugs, Drug Proprietaries, and Druggists' Sundries
Is primary listing	Yes
ISIN number	JP3843360003
Last earnings date	2026-02-06
Last refreshed	2026-10-28
Market cap	JPY 19.3B
Next earnings date	2026-11-06
Price	JPY 948.00
Price currency	JPY
SIC code	5122
Stock price date	2026-10-27
Symbol	spse/3055
Website	https://www.tsumuguhd.co.jp

Valuation

Multiples, yields, enterprise-value ratios, and valuation checks.

Metric	Value
Average P/E ratio (10Y)	8.95x
Average P/E ratio (3Y)	8.56x
Average P/E ratio (5Y)	7.49x
Earnings yield	7.16%
EV/Earnings	0.09x
EV/EBIT	0.08x
EV/EBITDA	0.04x
EV/FCF	4.02x
EV/Sales	0x
FCF / EV yield	24.85%
FCF yield	0.17%
Graham number	2184.19416
Graham upside	130.4%
Lynch fair value	JPY 339.56
Lynch upside	-64.18%
P/B ratio	0.3x
P/E ratio	13.96x
P/FCF ratio	603.84x
P/OCF ratio	8.33x
P/S ratio	0.06x
Price / tangible book value	0.31x
Price/EBITDA ratio	6.43x

Profitability

Margins, returns on capital, cash conversion, and quality metrics.

Metric	Value
EBIT margin	0.51%
EBITDA margin	0.98%
Effective tax rate	41.99%
FCF margin	0.01%
Gross margin	7.04%
Operating margin	0.51%
Pretax margin	0.8%
Profit margin	0.46%
ROA	0.63%
ROA (5Y)	1.08%
ROCE	2.31%
ROE	2.23%
ROE (5Y)	4.06%
ROIC	1.97%
ROIC (5Y)	4.11%
Tax / revenue	0.33%

Growth

Revenue, earnings, cash-flow, and forward growth indicators.

Metric	Value
EPS growth	-45.34%
EPS growth (Q)	-39.39%
EPS growth 10Y	-0.49%
EPS growth 3Y	-14.6%
EPS growth 5Y	-3.75%
FCF growth (Q)	25.89%
FCF growth 5Y	-32.65%
Gross profit growth	-0.78%
Gross profit growth (Q)	3.69%
Gross profit growth 3Y	2.04%
Gross profit growth 5Y	3.57%
Net income growth	-46.21%
Net income growth (Q)	-40.72%
Net income growth 3Y	-16.17%
Net income growth 5Y	-5.88%
OCF growth	282.37%
OCF growth (Q)	-5.43%
OCF growth 10Y	-6.43%
OCF growth 3Y	30.64%
OCF growth 5Y	2.27%
Operating income growth	-46.27%
Operating income growth (Q)	-29.84%
Operating income growth 3Y	-17.62%
Operating income growth 5Y	-0.53%
Revenue growth	4.41%
Revenue growth (Q)	3.11%
Revenue growth (QoQ)	4.43%
Revenue growth 10Y	3.03%
Revenue growth 3Y	4.76%
Revenue growth 5Y	4.82%

Financial statements

Income-statement and cash-flow amounts, totals and per share.

Metric	Value
Capital expenditures	JPY -2.3B
Depreciation and amortization	JPY 1.4B
EBIT	JPY 1.6B
EBITDA	JPY 3B
EPS	JPY 67.91
FCF per share	JPY 1.56
Financing cash flow	JPY -914M
Free cash flow	JPY 32M
Gross profit	JPY 21.5B
Income taxes	JPY 1B
Investing cash flow	JPY -2B
Net borrowing	JPY -1M
Net cash flow	JPY -619M
Net income	JPY 1.4B
Operating income	JPY 1.6B
Revenue	JPY 306B

Financial strength

Debt, cash, solvency, accounting-quality, and balance-sheet signals.

Metric	Value
Altman Z-Score	2.63
Book value per share	JPY 3,122.14
Debt / EBITDA	0
Debt / equity	0
Debt / FCF	0.28
Goodwill	JPY 402M
Long-term assets	JPY 47.3B
Long-term liabilities	JPY 3.8B
Net cash (debt)	JPY 19.2B
Net cash / market cap	99.42%
Net cash growth	-3.11%
Net debt / EBITDA	-6.39
Net debt / equity	-0.3
Net debt / FCF	-600.34
Piotroski F-Score	6
Property, plant and equipment	JPY 25.5B
Shareholders' equity	JPY 64.2B
Tangible book value	JPY 62.9B
Tangible book value per share	JPY 3,060.26
Total assets	JPY 159.3B
Total cash	JPY 19.2B
Total debt	JPY 9M
Total liabilities	JPY 95.1B
WACC	4.27%

Liquidity

Current-asset coverage and working-capital efficiency metrics.

Metric	Value
Asset turnover	1.96
Current assets	JPY 112B
Current liabilities	JPY 91.3B
Current ratio	1.23
Inventory turnover	14.36
Net working capital	JPY 1.5B
Quick ratio	0.91
Working capital	JPY 20.7B
Working capital turnover	14.64

Dividends and buybacks

Dividend yield, payout, buybacks, and shareholder-yield indicators.

Metric	Value
Buyback yield / dilution	1.58%
Dividend growth	0%
Dividend growth (10Y)	0%
Dividend growth (3Y)	-3.85%
Dividend growth (5Y)	5.92%
Dividend growth years	0
Dividend payment date	2026-11-30
Dividend payment years	20
Dividend payout frequency	Semi-Annual
Dividend per share	JPY 20.00
Dividend yield	2.11%
Ex-dividend date	2026-09-29
FCF payout ratio	1,284.76%
Last dividend	JPY 10.00
Payout ratio	29.48%
Shareholder yield	3.69%

Performance and technicals

Returns, volatility, beta, momentum, RSI, and moving-average context.

Metric	Value
10Y price change	48.57%
10Y return CAGR	6.51%
10Y total return	87.81%
150-day SMA	JPY 916.96
15Y price change	46.25%
15Y return CAGR	5.09%
15Y total return	110.45%
1D price change	1.28%
1M price change	2.07%
1M total return	3.18%
1W price change	-1.47%
1W total return	-1.47%
1Y price change	5.41%
1Y return CAGR	7.73%
1Y total return	7.73%
20-day SMA	JPY 935.20
200-day SMA	JPY 913.59
20Y price change	-0.43%
20Y return CAGR	2.31%
20Y total return	58.01%
3M price change	1.19%
3M total return	2.29%
3Y price change	29.1%
3Y return CAGR	11.37%
3Y total return	38.15%
50-day SMA	JPY 934.28
50-day SMA vs 200-day SMA	50over200
52-week high	JPY 1,000.00
52-week high date	2026-07-29
52-week low	JPY 856.00
52-week low date	2026-05-18
5Y price change	32.39%
5Y return CAGR	8.46%
5Y total return	50.1%
6M price change	3.08%
6M total return	4.21%
All-time high	JPY 1,052.00
All-time high date	2024-07-11
All-time low	JPY 280.00
All-time low date	2008-10-31
Average true range (ATR)	JPY 12.55
Average volume	500
Beta (1Y)	0.14
Beta (2Y)	0.38
Beta (5Y)	0
Change from 52-week high	-5.2%
Change from 52-week low	10.75%
Change from all-time high	-11.03%
Change from all-time low	234.29%
Change from open	-0.32%
Day's gap	1.6%
Dollar volume	JPY 853,200
High price	JPY 951.00
Low price	JPY 942.00
Monthly RSI	56.68
Open price	JPY 951.00
Position in 52-week range	66.67%
Previous close	JPY 936.00
Price vs 150-day SMA	2.08%
Price vs 20-day SMA	0.09%
Price vs 200-day SMA	2.45%
Price vs 50-day SMA	0.18%
Relative volume	1.8
RSI	50.84
Sharpe ratio	0.26
Sharpe ratio (3Y)	0.52
Sharpe ratio (5Y)	0.28
Sortino ratio	0.65
Sortino ratio (3Y)	0.97
Sortino ratio (5Y)	0.65
Volume	900
Weekly RSI	57.2
YTD price change	2.74%
YTD total return	5.01%

Ownership and float

Institutional, insider, float, short-interest, and share-count fields.

Metric	Value
Float	11.9M
Shares change (QoQ)	-0.03%
Shares change (YoY)	-1.58%
Shares held by insiders	3.77%
Shares held by institutions	8.66%
Shares outstanding	20.6M

Deeper analysis on SPSE/3055

14 sections in the full report · jump straight to what you need

Forecast

Base and Bull forecast paths with report-date return framing.

→

Valuation

Fair-value bridge, DCF, owner earnings, and peer multiples.

→

Sensitivity

Cost-of-equity and terminal-growth stress table.

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Risks

Kill scenarios, soft-pass flags, and downside catalysts.

→

Earnings

Next earnings setup and beat / inline / miss thresholds.

→

Position sizing

Entry, exit, conviction, and quarterly monitoring rules.

→

Financials

Revenue, margins, cash flow, and balance-sheet context.

→

Peers

Relative valuation and profitability against the cohort.

→

Moat

Economic-profit evidence and competitive advantage risk.

→

Industry cycle

Sector phase, capital cycle, and secular tailwinds.

→

Scorecard

Six-factor overlay and 9-category weighted scorecard.

→

Recommendation

Final action, action steps, opportunity, and biggest risk.

→

Perspectives

Growth, value, and income investor reads.

→

Frequently asked questions

About this SPSE/3055 report

Is a complete SPSE/3055 research report available?

No complete published report is available for spse/3055 (SPSE/3055) on this page. Market-directory data, when present, is not a substitute for a validated stock analysis.

Market cap

19.3B

Revenue (ttm)

306B

Net income (ttm)

1.4B

EPS (ttm)

¥67.9

Shares out

20.6M

P/E (trailing)

14.0x

Dividend

¥20.0 (2.11%)

Volume

900

Beta

0.00

Metric

Value

Amount currency

JPY

Country

Japan

Country code

Earnings date

2026-11-06

Employees

1,591

Employees change

-14

Employees growth

-0.87%

Enterprise value

JPY 128.8M

Exchange

Sapporo Stock Exchange

Financial currency

JPY

Financial report date

2026-06-30

First seen

2026-05-10

Fiscal year end

March

Founded

2006

Industry

Drugs, Drug Proprietaries, and Druggists' Sundries

Is primary listing

Yes

ISIN number

JP3843360003

Last earnings date

2026-02-06

Last refreshed

2026-10-28

Market cap

JPY 19.3B

Next earnings date

2026-11-06

Price

JPY 948.00

Price currency

JPY

SIC code

5122

Stock price date

2026-10-27

Symbol

spse/3055

Website

https://www.tsumuguhd.co.jp

Metric

Value

Average P/E ratio (10Y)

8.95x

Average P/E ratio (3Y)

8.56x

Average P/E ratio (5Y)

7.49x

Earnings yield

7.16%

EV/Earnings

0.09x

EV/EBIT

0.08x

EV/EBITDA

0.04x

EV/FCF

4.02x

EV/Sales

FCF / EV yield

24.85%

FCF yield

0.17%

Graham number

2184.19416

Graham upside

130.4%

Lynch fair value

JPY 339.56

Lynch upside

-64.18%

P/B ratio

0.3x

P/E ratio

13.96x

P/FCF ratio

603.84x

P/OCF ratio

8.33x

P/S ratio

0.06x

Price / tangible book value

0.31x

Price/EBITDA ratio

6.43x

Metric

Value

EBIT margin

0.51%

EBITDA margin

0.98%

Effective tax rate

41.99%

FCF margin

0.01%

Gross margin

7.04%

Operating margin

0.51%

Pretax margin

0.8%

Profit margin

0.46%

ROA

0.63%

ROA (5Y)

1.08%

ROCE

2.31%

ROE

2.23%

ROE (5Y)

4.06%

ROIC

1.97%

ROIC (5Y)

4.11%

Tax / revenue

0.33%

Metric

Value

EPS growth

-45.34%

EPS growth (Q)

-39.39%

EPS growth 10Y

-0.49%

EPS growth 3Y

-14.6%

EPS growth 5Y

-3.75%

FCF growth (Q)

25.89%

FCF growth 5Y

-32.65%

Gross profit growth

-0.78%

Gross profit growth (Q)

3.69%

Gross profit growth 3Y

2.04%

Gross profit growth 5Y

3.57%

Net income growth

-46.21%

Net income growth (Q)

-40.72%

Net income growth 3Y

-16.17%

Net income growth 5Y

-5.88%

OCF growth

282.37%

OCF growth (Q)

-5.43%

OCF growth 10Y

-6.43%

OCF growth 3Y

30.64%

OCF growth 5Y

2.27%

Operating income growth

-46.27%

Operating income growth (Q)

-29.84%

Operating income growth 3Y

-17.62%

Operating income growth 5Y

-0.53%

Revenue growth

4.41%

Revenue growth (Q)

3.11%

Revenue growth (QoQ)

4.43%

Revenue growth 10Y

3.03%

Revenue growth 3Y

4.76%

Revenue growth 5Y

4.82%

Metric

Value

Capital expenditures

JPY -2.3B

Depreciation and amortization

JPY 1.4B

EBIT

JPY 1.6B

EBITDA

JPY 3B

EPS

JPY 67.91

FCF per share

JPY 1.56

Financing cash flow

JPY -914M

Free cash flow

JPY 32M

Gross profit

JPY 21.5B

Income taxes

JPY 1B

Investing cash flow

JPY -2B

Net borrowing

JPY -1M

Net cash flow

JPY -619M

Net income

JPY 1.4B

Operating income

JPY 1.6B

Revenue

JPY 306B

Metric

Value

Altman Z-Score

2.63

Book value per share

JPY 3,122.14

Debt / EBITDA

Debt / equity

Debt / FCF

0.28

Goodwill

JPY 402M

Long-term assets

JPY 47.3B

Long-term liabilities

JPY 3.8B

Net cash (debt)

JPY 19.2B

Net cash / market cap

99.42%

Net cash growth

-3.11%

Net debt / EBITDA

-6.39

Net debt / equity

-0.3

Net debt / FCF

-600.34

Piotroski F-Score

Property, plant and equipment

JPY 25.5B

Shareholders' equity

JPY 64.2B

Tangible book value

JPY 62.9B

Tangible book value per share

JPY 3,060.26

Total assets

JPY 159.3B

Total cash

JPY 19.2B

Total debt

JPY 9M

Total liabilities

JPY 95.1B

WACC

4.27%

Metric

Value

Asset turnover

1.96

Current assets

JPY 112B

Current liabilities

JPY 91.3B

Current ratio

1.23

Inventory turnover

14.36

Net working capital

JPY 1.5B

Quick ratio

0.91

Working capital

JPY 20.7B

Working capital turnover

14.64

Metric

Value

Buyback yield / dilution

1.58%

Dividend growth

Dividend growth (10Y)

Dividend growth (3Y)

-3.85%

Dividend growth (5Y)

5.92%

Dividend growth years

Dividend payment date

2026-11-30

Dividend payment years

Dividend payout frequency

Semi-Annual

Dividend per share

JPY 20.00

Dividend yield

2.11%

Ex-dividend date

2026-09-29

FCF payout ratio

1,284.76%

Last dividend

JPY 10.00

Payout ratio

29.48%

Shareholder yield

3.69%

Metric

Value

10Y price change

48.57%

10Y return CAGR

6.51%

10Y total return

87.81%

150-day SMA

JPY 916.96

15Y price change

46.25%

15Y return CAGR

5.09%

15Y total return

110.45%

1D price change

1.28%

1M price change

2.07%

1M total return

3.18%

1W price change

-1.47%

1W total return

-1.47%

1Y price change

5.41%

1Y return CAGR

7.73%

1Y total return

7.73%

20-day SMA

JPY 935.20

200-day SMA

JPY 913.59

20Y price change

-0.43%

20Y return CAGR

2.31%

20Y total return

58.01%

3M price change

1.19%

3M total return

2.29%

3Y price change

29.1%

3Y return CAGR

11.37%

3Y total return

38.15%

50-day SMA

JPY 934.28

50-day SMA vs 200-day SMA

50over200

52-week high

JPY 1,000.00

52-week high date

2026-07-29

52-week low

JPY 856.00

52-week low date

2026-05-18

5Y price change

32.39%

5Y return CAGR

8.46%

5Y total return

50.1%

6M price change

3.08%

6M total return

4.21%

All-time high

JPY 1,052.00

All-time high date

2024-07-11

All-time low

JPY 280.00

All-time low date

2008-10-31

Average true range (ATR)

JPY 12.55

Average volume

500

Beta (1Y)

0.14

Beta (2Y)

0.38

Beta (5Y)

Change from 52-week high

-5.2%

Change from 52-week low

10.75%

Change from all-time high

-11.03%

Change from all-time low

234.29%

Change from open

-0.32%

Day's gap

1.6%

Dollar volume

JPY 853,200

High price

JPY 951.00

Low price

JPY 942.00

Monthly RSI

56.68

Open price

JPY 951.00

Position in 52-week range

66.67%

Previous close

JPY 936.00

Price vs 150-day SMA

2.08%

Price vs 20-day SMA

0.09%

Price vs 200-day SMA

2.45%

Price vs 50-day SMA

0.18%

Relative volume

1.8

RSI

50.84

Sharpe ratio

0.26

Sharpe ratio (3Y)

0.52

Sharpe ratio (5Y)

0.28

Sortino ratio

0.65

Sortino ratio (3Y)

0.97

Sortino ratio (5Y)

0.65

Volume

900

Weekly RSI

57.2

YTD price change

2.74%

YTD total return

5.01%

Metric

Value

Float

11.9M

Shares change (QoQ)

-0.03%

Shares change (YoY)

-1.58%

Shares held by insiders

3.77%

Shares held by institutions

8.66%

Shares outstanding

20.6M

SPSE/3055 (SPSE/3055)

Price

Financial snapshot

Fair-value bridge

Latest news · SPSE/3055

Valuation

Profitability

Balance sheet

Trading

Next earnings

Sector percentile context

All SPSE/3055 indicators

Profile and market data

Valuation

Profitability

Growth

Financial statements

Financial strength

Liquidity

Dividends and buybacks

Performance and technicals

Ownership and float

Deeper analysis on SPSE/3055

Frequently asked questions

SPSE/3055 (SPSE/3055)

Price

Financial snapshot

Fair-value bridge

Latest news · SPSE/3055

Valuation

Profitability

Balance sheet

Trading

Next earnings

Sector percentile context

All SPSE/3055 indicators

Profile and market data

Valuation

Profitability

Growth

Financial statements

Financial strength

Liquidity

Dividends and buybacks

Performance and technicals

Ownership and float

Deeper analysis on SPSE/3055

Frequently asked questions