Two stone & Sons (TSE:7352) Interest Coverage: 0 (At Loss) (As of Feb. 2026)

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:7352 Two stone & Sons Inc TSE:7352
69 GF Score
Price 円370.00
GF Value 円1,503.25
Valuation Significantly Undervalued
! 2 Warning Signs
View Full Analysis

What is Two stone & Sons Interest Coverage?

Two stone & Sons TSE:7352 69 Interest Coverage is 0 (At Loss) as of Feb. 2026. GuruFocus rates TSE:7352 with a GF Score™ of 69/100 and a GF Value™ of 円1,503.25 (Significantly Undervalued). The stock has 2 warning signs investors should review. Among 810 Business Services companies, Two stone & Sons ranks worse than 51.6% on this metric.

Interest Coverage is a ratio that determines how easily a company can pay interest expenses on outstanding debt. It is calculated by dividing a company's Operating Income by its Interest Expense. Two stone & Sons's Operating Income for the three months ended in Feb. 2026 was 円-105 Mil. Two stone & Sons's Interest Expense for the three months ended in Feb. 2026 was 円-12 Mil. did not have earnings to cover the interest expense. The higher the ratio, the stronger the company's financial strength is.

The historical rank and industry rank for Two stone & Sons's Interest Coverage or its related term are showing as below:

TSE:7352' s Interest Coverage Range Over the Past 10 Years
Min: 12.04   Med: 50.43   Max: 75.31
Current: 12.04


TSE:7352's Interest Coverage is ranked worse than
51.6% of 810 companies
in the Business Services industry
Industry Median: 13.2 vs TSE:7352: 12.04

Note: If both Interest Expense and Interest Income are empty, while Net Interest Income is negative, then use Net Interest Income as Interest Expense.


Two stone & Sons  (TSE:7352) Interest Coverage Explanation

Ben Graham requires that a company has a minimum interest coverage of 5 with the companies he invested. If the interest coverage is less than 2, the company is burdened by debt. Any business slow or recession may drag the company into a situation where it cannot pay the interest on its debt.

Interest Coverage is an important factor when GuruFocus ranks a company's overage Financial Strength .


Two stone & Sons Interest Coverage Related Terms


Two stone & Sons Interest Coverage Historical Data

* Premium members only.

The historical data trend for Two stone & Sons's Interest Coverage 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.

Note: For Interest Coverage, "No debt" indicates no long-term debt. An indication of "No Debt" does not necessarily mean that the company has no long-term debt obligations; it could be due to missing data in the quarterly or annual report. Use caution when interpreting this information.

Two stone & Sons Interest Coverage Chart

Two stone & Sons Annual Data
Trend Aug18 Aug19 Aug20 Aug21 Aug22 Aug23 Aug24 Aug25
Interest Coverage
Get a 7-Day Free Trial 75.31 46.73 50.04 33.33 30.33

Two stone & Sons Quarterly Data
May21 Aug21 Nov21 Feb22 May22 Aug22 Nov22 Feb23 May23 Aug23 Nov23 Feb24 May24 Aug24 Feb25 May25 Aug25 Nov25 Feb26 May26
Interest Coverage 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 11.83 0.00 64.46 0.00 5.60

TSE:7352 vs CTAS, CPRT, GPN: Interest Coverage Comparison

For the Specialty Business Services subindustry, Two stone & Sons's Interest Coverage, along with its competitors' market caps and Interest Coverage 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.


Two stone & Sons Interest Coverage vs Business Services Industry

For the Business Services industry and Industrials sector, Two stone & Sons's Interest Coverage distribution charts can be found below:

* The bar in red indicates where Two stone & Sons's Interest Coverage falls into.


TSE:7352
69GF Score
Two stone & Sons Inc TSE:7352
Interest Coverage is just one metric. See GF Score™, valuation, warning signs, and more.
View Full Analysis

Two stone & Sons Interest Coverage Calculation

Interest Coverage is a ratio that determines how easily a company can pay interest expenses on outstanding debt. It is calculated by dividing a company's Operating Income (EBIT) by its Interest Expense:

If Interest Expense is negative and Operating Income is positive, then

Interest Coverage=-1* Operating Income /Interest Expense

Else if Interest Expense is negative and Operating Income is negative, then

The company did not have earnings to cover the interest expense.

Else if Interest Expense is 0 and Long-Term Debt & Capital Lease Obligation is 0, then

The company had no debt (1).


Note: If both Interest Expense and Interest Income are empty, while Net Interest Income is negative, then use Net Interest Income as Interest Expense.

Two stone & Sons's Interest Coverage for the fiscal year that ended in Aug. 2025 is calculated as

Here, for the fiscal year that ended in Aug. 2025, Two stone & Sons's Interest Expense was 円-27 Mil. Its Operating Income was 円820 Mil. And its Long-Term Debt & Capital Lease Obligation was 円2,468 Mil.

Interest Coverage=-1* Operating Income (A: Aug. 2025 )/Interest Expense (A: Aug. 2025 )
=-1*819.999/-27.033
=30.33

Two stone & Sons's Interest Coverage for the quarter that ended in Feb. 2026 is calculated as

Here, for the three months ended in Feb. 2026, Two stone & Sons's Interest Expense was 円-12 Mil. Its Operating Income was 円-105 Mil. And its Long-Term Debt & Capital Lease Obligation was 円2,462 Mil.

Two stone & Sons did not have earnings to cover the interest expense.

* 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.

The higher the ratio, the stronger the company's Financial Strength is.

Frequently Asked Questions Learn more about Interest Coverage →
What does a Interest Coverage of 0 (At Loss) mean?
Two stone & Sons (TSE:7352) has a Interest Coverage of 0 (At Loss) as of Feb. 2026. Interest Coverage measures a company's capability to pay interest expenses on its debt. View historical data on Two stone & Sons and its competitors. Over the past decade, Two stone & Sons' Interest Coverage has ranged from 12.04 to 75.31. According to the industry distribution chart, Two stone & Sons ranks #418 out of 810 companies in the Business Services industry, placing it in the top 51.6%.
Is Two stone & Sons' Interest Coverage too high?
Two stone & Sons' current Interest Coverage is 0 (At Loss). Over the past 10 years, this metric has ranged from a low of 12.04 to a high of 75.31. Based on the distribution chart, Two stone & Sons ranks #418 out of 810 companies in the Business Services industry, which is below the industry midpoint. Overall, Two stone & Sons has a GF Score™ of 69/100 and is considered Significantly Undervalued, reflecting its overall financial health beyond just this single metric.
How does Two stone & Sons' Interest Coverage compare to CTAS and CPRT?
According to the Business Services industry distribution chart, Two stone & Sons ranks #418 out of 810 companies for Interest Coverage. This places Two stone & Sons in the lower half of its industry. The industry median Interest Coverage is 13.20. Historically, Two stone & Sons' own Interest Coverage has ranged from 12.04 to 75.31 over the past decade. See the competitive comparison table and distribution chart on this page for a detailed peer-by-peer breakdown.
What is a good Interest Coverage for a Business Services company?
The median Interest Coverage among Business Services companies is 13.20, based on 810 companies in the industry. Companies in the top quartile (top 25%) have a Interest Coverage significantly above this median, while those in the bottom quartile fall well below. However, Interest Coverage should not be evaluated in isolation — investors should consider it alongside profitability, growth, and financial strength metrics. Use the industry distribution chart on this page to see where any company falls relative to its peers.
What does a high Interest Coverage mean?
A high Interest Coverage can signal that a stock is expensive relative to its fundamentals. Interest Coverage measures a company's capability to pay interest expenses on its debt. View historical data on Two stone & Sons and its competitors. For the Business Services industry, the median Interest Coverage is 13.20 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. Two stone & Sons's current Interest Coverage is 0 (At Loss). However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Two stone & Sons stock overvalued right now?
Based on GuruFocus' analysis, Two stone & Sons (TSE:7352) is currently considered Significantly Undervalued. The stock's GF Value™ is 円1,503.25, compared to a current price of 円370.00 — trading 75.4% below its estimated fair value. The current Interest Coverage is 0 (At Loss). Two stone & Sons' overall GF Score™ is 69/100 with 2 warning signs to review. Investors should evaluate multiple metrics — including profitability, growth, and financial strength — before making a decision.
How is Interest Coverage calculated?
Interest Coverage is calculated from a company's financial statements. For Two stone & Sons (TSE:7352), the current Interest Coverage is 0 (At Loss) as of Feb. 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 Two stone & Sons (TSE:7352) Overvalued in 2026?

Based on GuruFocus' analysis, Two stone & Sons stock appears to be undervalued. The current stock price of 円370.00 is trading 75.4% below its estimated GF Value™ of 円1,503.25. GuruFocus considers Two stone & Sons to be Significantly Undervalued.

Key valuation signals for TSE:7352:

  • Interest Coverage: 0 (At Loss)
  • GF Value™: 円1,503.25 vs. price of 円370.00 (75.4% below fair value)
  • GF Score™: 69/100 with 2 warning signs

No single metric tells the full story. See the TSE:7352 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.


Two stone & Sons Business Description

Address 2-22-3 Shibuya, Shibuya East Exit Building 6F, Shibuya-ku, Tokyo, JPN, 150-0002
Two stone & Sons Inc is an engineering company providing engineering resources to companies, media businesses, and programming school businesses. The company develops services such as in-house media management and client solutions such as contract development.
69GF Score

Get the complete analysis for TSE:7352

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

円370.00
Price
円1,503.25
GF Value