Earnings quality
Compare earnings and operating cash flow for earnings quality.
TIS Inc.
Ticker 3626 · 🇯🇵 Japan · Consolidated IFRS · amounts in yen
Filed 2026-06-22 · Period end 2026-03-31
Takeaway
Worth trackingSales and operating profit both moved in a healthier direction.
operating margin is 12.8%.
Sales and operating profit moved together — keep watching margins and whether the trend persists next period.
ActionWorth tracking
OP margin12.8%
Equity ratio—
Last price—
Trailing P/E—
Look at next
- Compare operating cash flow to reported profit across the last two years.
- Open English IR for management commentary on outlook and capital allocation.
- Overlay peers on Compare before judging relative momentum.
About the company
ＴＩＳ株式会社 is a Japanese listed company. Its reportable segments include Industrial ITBusiness, Financial ITBusiness, Total Of, Operating Segments Not Included In.
- Industrial ITBusiness
- Financial ITBusiness
- Total Of
- Operating Segments Not Included In
- Offering Service Business
- Business Process Management
- Regional ITSolutions
- Description Of
Segments Industrial ITBusiness · Financial ITBusiness · Total Of · Operating Segments Not Included In · Offering Service Business · Business Process Management
Compare trends
Tel 050-1702-4070 · As of filing date 2026-06-22
Financial statements
Income statement
| Account | FY2025 (ended Mar 31, 2025) | FY2026 (ended Mar 31, 2026) |
|---|---|---|
| Revenue | ¥571.7B | ¥596.5B |
| Cost of sales* | ¥411.5B | ¥428.1B |
| Gross profit | ¥160.2B | ¥168.3B |
| Operating profit (loss) | ¥69.0B | ¥76.2B |
| Finance income | — | — |
| Finance costs | — | — |
| Income tax expense | ¥22.1B | ¥20.4B |
| Profit (loss) | ¥52.0B | ¥48.6B |
| Profit (loss) attributable to owners | ¥50.0B | ¥46.6B |
| Basic EPS (¥) | — | — |
Balance sheet
| Account | FY2025 (ended Mar 31, 2025) | FY2026 (ended Mar 31, 2026) |
|---|---|---|
| Cash and cash equivalents | ¥121.3B | ¥93.7B |
| Current assets | ¥319.1B | ¥295.3B |
| Non-current assets | ¥239.0B | ¥256.2B |
| Total assets | ¥558.1B | ¥551.5B |
| Short-term borrowings | ¥22.2B | ¥21.3B |
| Current liabilities | ¥153.2B | ¥164.2B |
| Non-current liabilities* | ¥48.8B | ¥49.6B |
| Total liabilities | ¥202.0B | ¥213.8B |
| Equity attributable to owners | — | — |
| Total equity | — | — |
Cash flow statement
| Account | FY2025 (ended Mar 31, 2025) | FY2026 (ended Mar 31, 2026) |
|---|---|---|
| Cash flows from operating activities | ¥63.7B | ¥81.4B |
| Cash flows from investing activities | — | — |
| Cash flows from financing activities | -¥27.8B | -¥78.4B |
| Net increase (decrease) in cash | ¥18.6B | -¥27.6B |
| Cash at end of period | ¥121.3B | ¥93.7B |
Five-year trends
Key metrics
| Metric | Trend | FY2022 | FY2023 | FY2024 | FY2025 | FY2026 |
|---|---|---|---|---|---|---|
| Revenue | ¥482.5B | ¥508.4B | ¥549.0B | ¥571.7B | ¥596.5B | |
| Operating profit | ¥55.7B | ¥63.2B | ¥68.6B | ¥70.5B | ¥76.5B | |
| Profit to owners | — | — | — | ¥50.0B | ¥46.6B | |
| Total assets | ¥476.6B | ¥462.3B | ¥525.5B | ¥558.1B | ¥551.5B | |
| Cash & equivalents | — | — | ¥102.7B | ¥121.3B | ¥93.7B | |
| Owners’ equity | ¥303.0B | ¥309.2B | ¥324.7B | ¥356.1B | ¥337.7B |
How we read these numbers
From the notes
No material one-offs extracted from this filing.
Constructive
Sales and operating profit both moved in a healthier direction.
On the income statement, revenue moved from ¥571.7B to ¥596.5B (▲ +4.3%), so the top line did not break. Gross profit only slipped from ¥160.2B to ¥168.3B, while operating profit swung from ¥69.0B to ¥76.2B — the damage is concentrated below gross profit.
Cash tells a different story than earnings. Operating cash flow was still ¥81.4B (prior ¥63.7B), and cash on the balance sheet rose to ¥93.7B from ¥121.3B. When profits collapse but operating cash stays positive, read the notes for impairments and other non-cash charges before assuming the business stopped generating cash.
The balance sheet got heavier on leverage. Total liabilities rose to ¥213.8B while owners’ equity fell to —. ROE moved from 15.3% to 14.0%, and the equity ratio from 61.5% to 58.9%. Employee count is 21,598 vs 21,765 a year earlier.
Liquidity & leverage
Short-term borrowing levels look more stable year over year.
Capital buffer
Owners’ equity ratio fell from 61.5% to 58.9%; the balance sheet absorbed a heavy loss year.
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Source: EDINET S100YH5C
(ＴＩＳ株式会社), period end 2026-03-31.