JSS (TSE:6074) Debt-to-EBITDA : 4.30 (As of Mar. 2026) — 35% Above Median

Author: Vera Yuan Vera Yuan
Vera Yuan
Vera Yuan
Director of Data and Quant Analytics at GuruFocus
Focused on building reliable datasets, financial models, and research tools for value-minded investors. Committed to turning complex data into practical guidance for value-investing and long-term wealth.
Reviewed by: Charlie Tian Charlie Tian
Charlie Tian
Charlie Tian
Founder & CEO of GuruFocus
Dr. Charlie Tian is the founder and CEO of GuruFocus.com, a leading global investment research platform established in 2004. With a Ph.D. in physics, Dr. Tian transitioned from science to finance, applying a data-driven, disciplined approach to value investing.

TSE:6074 JSS Corp TSE:6074
59 GF Score
Price 円520.00
GF Value 円527.48
Valuation Fairly Valued
! 2 Warning Signs
View Full Analysis

What is JSS Debt-to-EBITDA?

JSS TSE:6074 -0.19% 59 Debt-to-EBITDA is 4.30 as of Mar. 2026, which is 35% above its 10-year median of 3.18. GuruFocus rates TSE:6074 with a GF Score™ of 59/100 and a GF Value™ of 円527.48 (Fairly Valued). The stock has 2 warning signs investors should review. Among 654 Travel & Leisure companies, JSS ranks worse than 62.54% on this metric.

Debt-to-EBITDA measures a company's ability to pay off its debt.

JSS's Short-Term Debt & Capital Lease Obligation for the quarter that ended in Mar. 2026 was 円944 Mil. JSS's Long-Term Debt & Capital Lease Obligation for the quarter that ended in Mar. 2026 was 円1,131 Mil. JSS's annualized EBITDA for the quarter that ended in Mar. 2026 was 円483 Mil. JSS's annualized Debt-to-EBITDA for the quarter that ended in Mar. 2026 was 4.30.

A high Debt-to-EBITDA ratio generally means that a company may spend more time to paying off its debt. According to Joel Tillinghast's BIG MONEY THINKS SMALL: Biases, Blind Spots, and Smarter Investing, a ratio of Debt-to-EBITDA exceeding four is usually considered scary unless tangible assets cover the debt.

The historical rank and industry rank for JSS's Debt-to-EBITDA or its related term are showing as below:

TSE:6074' s Debt-to-EBITDA Range Over the Past 10 Years
Min: -11.02   Med: 3.18   Max: 6.6
Current: 3.38

During the past 13 years, the highest Debt-to-EBITDA Ratio of JSS was 6.60. The lowest was -11.02. And the median was 3.18.

TSE:6074's Debt-to-EBITDA is ranked worse than
62.54% of 654 companies
in the Travel & Leisure industry
Industry Median: 2.455 vs TSE:6074: 3.38

JSS  (TSE:6074) Debt-to-EBITDA Explanation

In the calculation of Debt-to-EBITDA, we use the total of Short-Term Debt & Capital Lease Obligation and Long-Term Debt & Capital Lease Obligation divided by EBITDA. In some calculations, Total Liabilities is used to for calculation.


Be Aware

A high Debt-to-EBITDA ratio generally means that a company may spend more time to paying off its debt.

According to Joel Tillinghast's BIG MONEY THINKS SMALL: Biases, Blind Spots, and Smarter Investing, a ratio of Debt-to-EBITDA exceeding four is usually considered scary unless tangible assets cover the debt.


JSS Debt-to-EBITDA Related Terms


JSS Debt-to-EBITDA Historical Data

* Premium members only.

The historical data trend for JSS's Debt-to-EBITDA can be seen below:

* For Operating Data section: All numbers are indicated by the unit behind each term and all currency related amount are in USD.
* For other sections: All numbers are in millions except for per share data, ratio, and percentage. All currency related amount are indicated in the company's associated stock exchange currency.

JSS Debt-to-EBITDA Chart

JSS Annual Data
Trend Mar17 Mar18 Mar19 Mar20 Mar21 Mar22 Mar23 Mar24 Mar25 Mar26
Debt-to-EBITDA
Get a 7-Day Free Trial Premium Member Only Premium Member Only 6.60 3.61 2.98 4.97 3.38

JSS Semi-Annual Data
Sep16 Mar17 Sep17 Mar18 Sep18 Mar19 Sep19 Mar20 Sep20 Mar21 Sep21 Mar22 Sep22 Mar23 Sep23 Mar24 Sep24 Mar25 Sep25 Mar26
Debt-to-EBITDA Get a 7-Day Free Trial Premium Member Only Premium Member Only Premium Member Only Premium Member Only Premium Member Only Premium Member Only Premium Member Only Premium Member Only Premium Member Only Premium Member Only Premium Member Only Premium Member Only 4.08 4.06 7.13 2.92 4.30

TSE:6074 vs AS, HAS, LTH: Debt-to-EBITDA Comparison

For the Leisure subindustry, JSS's Debt-to-EBITDA, along with its competitors' market caps and Debt-to-EBITDA data, can be viewed below:

* Competitive companies are chosen from companies within the same industry, with headquarter located in same country, with closest market capitalization; x-axis shows the market cap, and y-axis shows the term value; the bigger the dot, the larger the market cap. Note that "N/A" values will not show up in the chart.


JSS Debt-to-EBITDA vs Travel & Leisure Industry

For the Travel & Leisure industry and Consumer Cyclical sector, JSS's Debt-to-EBITDA distribution charts can be found below:

* The bar in red indicates where JSS's Debt-to-EBITDA falls into.


TSE:6074
59GF Score
JSS Corp TSE:6074
Debt-to-EBITDA is just one metric. See GF Score™, valuation, warning signs, and more.
View Full Analysis

JSS Debt-to-EBITDA Calculation

Debt-to-EBITDA measures a company's ability to pay off its debt.

JSS's Debt-to-EBITDA for the fiscal year that ended in Mar. 2026 is calculated as

Debt-to-EBITDA=Total Debt / EBITDA
=(Short-Term Debt & Capital Lease Obligation + Long-Term Debt & Capital Lease Obligation) / EBITDA
=(944.337 + 1130.813) / 613.698
=3.38

JSS's annualized Debt-to-EBITDA for the quarter that ended in Mar. 2026 is calculated as

Debt-to-EBITDA=Total Debt / EBITDA
=(Short-Term Debt & Capital Lease Obligation + Long-Term Debt & Capital Lease Obligation) / EBITDA
=(944.337 + 1130.813) / 482.604
=4.30

* For Operating Data section: All numbers are indicated by the unit behind each term and all currency related amount are in USD.
* For other sections: All numbers are in millions except for per share data, ratio, and percentage. All currency related amount are indicated in the company's associated stock exchange currency.

In the calculation of annual Debt-to-EBITDA, the EBITDA of the last fiscal year is used. In calculating the annualized quarterly data, the EBITDA data used here is two times the quarterly (Mar. 2026) EBITDA data.

Frequently Asked Questions Learn more about Debt-to-EBITDA →
What does a Debt-to-EBITDA of 4.30 mean?
JSS (TSE:6074) has a Debt-to-EBITDA of 4.30 as of Mar. 2026. Debt-to-EBITDA ratio represents the ratio of total debt to total earnings before interest, taxes, depreciation and amortization. View historical data on JSS. This is 35% above median its historical median of 3.18. According to the industry distribution chart, JSS ranks #409 out of 654 companies in the Travel & Leisure industry, placing it in the top 62.5%.
Is JSS's Debt-to-EBITDA too high?
JSS's current Debt-to-EBITDA of 4.30 is 35% above median its 10-year median of 3.18. The Travel & Leisure industry median Debt-to-EBITDA is 2.46. JSS's value of 4.30 is 75.2% above this industry median. Based on the distribution chart, JSS ranks #409 out of 654 companies in the Travel & Leisure industry, which is below the industry midpoint. Overall, JSS has a GF Score™ of 59/100 and is considered Fairly Valued, reflecting its overall financial health beyond just this single metric.
How does JSS's Debt-to-EBITDA compare to AS and HAS?
According to the Travel & Leisure industry distribution chart, JSS ranks #409 out of 654 companies for Debt-to-EBITDA. This places JSS in the lower half of its industry. The industry median Debt-to-EBITDA is 2.46. JSS's value of 4.30 is 75.2% above this benchmark. While the company's 10-year median is 3.18 vs. the industry median of 2.46, JSS has consistently been above the industry average. See the competitive comparison table and distribution chart on this page for a detailed peer-by-peer breakdown.
What is a good Debt-to-EBITDA for a Travel & Leisure company?
The median Debt-to-EBITDA among Travel & Leisure companies is 2.46, based on 654 companies in the industry. Companies in the top quartile (top 25%) have a Debt-to-EBITDA significantly above this median, while those in the bottom quartile fall well below. However, Debt-to-EBITDA should not be evaluated in isolation — investors should consider it alongside profitability, growth, and financial strength metrics. JSS's current Debt-to-EBITDA of 4.30 is 75.2% above the industry median. Use the industry distribution chart on this page to see where any company falls relative to its peers.
What does a high Debt-to-EBITDA mean?
A high Debt-to-EBITDA can signal that a stock is expensive relative to its fundamentals. Debt-to-EBITDA ratio represents the ratio of total debt to total earnings before interest, taxes, depreciation and amortization. View historical data on JSS. For the Travel & Leisure industry, the median Debt-to-EBITDA is 2.46 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. JSS's current Debt-to-EBITDA is 4.30, which is 35% above median its own 10-year median of 3.18. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is JSS stock overvalued right now?
Based on GuruFocus' analysis, JSS (TSE:6074) is currently considered Fairly Valued. The stock's GF Value™ is 円527.48, compared to a current price of 円520.00 — trading 1.4% below its estimated fair value. The current Debt-to-EBITDA is 4.30, which is 35% above median its 10-year median of 3.18 and 75.2% above the Travel & Leisure industry median of 2.46. JSS's overall GF Score™ is 59/100 with 2 warning signs to review. Investors should evaluate multiple metrics — including profitability, growth, and financial strength — before making a decision.
How is Debt-to-EBITDA calculated?
Debt-to-EBITDA is calculated from a company's financial statements. For JSS (TSE:6074), the current Debt-to-EBITDA is 4.30 as of Mar. 2026. GuruFocus calculates this using data sourced from SEC filings and annual reports. See the calculation section and 30-year financial data on this page for the full breakdown.

Is JSS (TSE:6074) Overvalued in 2026?

Based on GuruFocus' analysis, JSS stock appears to be undervalued. The current stock price of 円520.00 is trading 1.4% below its estimated GF Value™ of 円527.48. GuruFocus considers JSS to be Fairly Valued.

Key valuation signals for TSE:6074:

  • Debt-to-EBITDA: 4.30 (35% above median its 10-year median of 3.18)
  • GF Value™: 円527.48 vs. price of 円520.00 (1.4% below fair value)
  • GF Score™: 59/100 with 2 warning signs
  • Industry Position: 75.2% above the Travel & Leisure median (#409 of 654)

No single metric tells the full story. See the TSE:6074 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.


JSS Business Description

Address Kaneda Tosabori Building, 9th Floor, Osaka-shi Nishi-ku, Tosabori 1 - chome 4 - 11, Tokyo, JPN, 550-0001
JSS Corp is engaged in the operation of swimming schools. It operates a swimming school, tennis school, and fitness club. The company also sells sporting goods. Geographically the activities are carried out through Japan.
59GF Score

Get the complete analysis for TSE:6074

Debt-to-EBITDA is just one metric. See GF Value™, 30-year financials, guru trades, warning signs, and more.

円520.00
Price
円527.48
GF Value