Toell Co Ltd

Toell Co Ltd maintains a strong liquidity position, with a current ratio of 2.38 and cash and equivalents amounting to ¥5.21 billion, which supports its operational flexibility and short-term obligations. The company's liquidity risk is assessed as low, and no immediate filing-based liquidity flags were detected. The debt-to-equity ratio of 0.05 indicates a conservative capital structure, with long-term debt at ¥926.42 million, suggesting minimal leverage pressure. Profitability metrics show a return on equity (ROE) of 4.1% and a return on assets (ROA) of 3.13%, which are below the industry median for Oil & Gas Refining and Marketing. The company's operating margin is 3.43% (¥940.14 million operating income on ¥27.39 billion revenue), and net margin is 3.07% (¥841.84 million net income), indicating moderate profitability relative to peers. The company's revenue is split between two segments: Liquefied Petroleum Gas and Water. The LPG segment is the primary revenue driver, though the Water segment contributes to diversification. Geographically, the company is concentrated in Japan, with no disclosed international revenue streams, which may limit exposure to global market fluctuations. Looking ahead, the company is projected to maintain stable revenue growth, with a current FY outlook of 0% and a next FY outlook of 0%. Historical revenue growth has been flat, with ¥27.39 billion in the latest period. The company's capital expenditure of -¥763.63 million suggests a reduction in investment, which may reflect a focus on cost optimization or asset divestitures. Risk factors include low liquidity and dilution risk, with no immediate filing-based flags detected. The company has not issued new shares recently, and no dilution sources were identified in the latest filings. The valuation adjustments applied in the custom valuations suggest no material changes to the company's capital structure or earnings. Recent events include the latest actual EPS of ¥43.42 and revenue of ¥27.39 billion, aligning with analyst estimates. No significant regulatory or operational events were disclosed in the latest filings, and the company's risk profile remains stable.