CELM (TSE:7367) Interest Coverage: 20.04 (As of Mar. 2026) — 58% Below Median


TSE:7367 CELM Inc TSE:7367
78 GF Score
Price 円330.00
GF Value 円542.41
Valuation Significantly Undervalued
! 1 Warning Sign
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What is CELM Interest Coverage?

CELM TSE:7367 -2.94% 78 Interest Coverage is 20.04 as of Mar. 2026, which is 58% below its 10-year median of 47.78. GuruFocus rates TSE:7367 with a GF Score™ of 78/100 and a GF Value™ of 円542.41 (Significantly Undervalued). The stock has 1 warning sign investors should review. Among 812 Business Services companies, CELM ranks better than 62.07% 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. CELM's Operating Income for the six months ended in Mar. 2026 was 円451 Mil. CELM's Interest Expense for the six months ended in Mar. 2026 was 円-23 Mil. CELM's interest coverage for the quarter that ended in Mar. 2026 was 20.04. The higher the ratio, the stronger the company's financial strength is.

The historical rank and industry rank for CELM's Interest Coverage or its related term are showing as below:

TSE:7367' s Interest Coverage Range Over the Past 10 Years
Min: 24.54   Med: 47.78   Max: 348.34
Current: 24.54


TSE:7367's Interest Coverage is ranked better than
62.07% of 812 companies
in the Business Services industry
Industry Median: 12.98 vs TSE:7367: 24.54

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


CELM  (TSE:7367) 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 .


CELM Interest Coverage Related Terms


CELM Interest Coverage Historical Data

* Premium members only.

The historical data trend for CELM'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.

CELM Interest Coverage Chart

CELM Annual Data
Trend Mar19 Mar20 Mar21 Mar22 Mar23 Mar24 Mar25 Mar26
Interest Coverage
Get a 7-Day Free Trial 151.36 303.70 348.34 50.97 24.54

CELM Semi-Annual Data
Mar19 Mar20 Mar21 Sep21 Mar22 Sep22 Mar23 Sep23 Mar24 Sep24 Mar25 Sep25 Mar26
Interest Coverage Get a 7-Day Free Trial Premium Member Only Premium Member Only Premium Member Only Premium Member Only Premium Member Only 337.55 228.06 31.16 28.62 20.04

TSE:7367 vs KFY, RHI, TNET: Interest Coverage Comparison

For the Staffing & Employment Services subindustry, CELM'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.


CELM Interest Coverage vs Business Services Industry

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

* The bar in red indicates where CELM's Interest Coverage falls into.


TSE:7367
78GF Score
CELM Inc TSE:7367
Interest Coverage is just one metric. See GF Score™, valuation, warning signs, and more.
View Full Analysis

CELM 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.

CELM's Interest Coverage for the fiscal year that ended in Mar. 2026 is calculated as

Here, for the fiscal year that ended in Mar. 2026, CELM's Interest Expense was 円-47 Mil. Its Operating Income was 円1,162 Mil. And its Long-Term Debt & Capital Lease Obligation was 円1,912 Mil.

Interest Coverage=-1* Operating Income (A: Mar. 2026 )/Interest Expense (A: Mar. 2026 )
=-1*1162.04/-47.35
=24.54

CELM's Interest Coverage for the quarter that ended in Mar. 2026 is calculated as

Here, for the six months ended in Mar. 2026, CELM's Interest Expense was 円-23 Mil. Its Operating Income was 円451 Mil. And its Long-Term Debt & Capital Lease Obligation was 円1,912 Mil.

Interest Coverage=-1* Operating Income (Q: Mar. 2026 )/Interest Expense (Q: Mar. 2026 )
=-1*451.254/-22.513
=20.04

* 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 20.04 mean?
CELM (TSE:7367) has a Interest Coverage of 20.04 as of Mar. 2026. Interest Coverage measures a company's capability to pay interest expenses on its debt. View historical data on CELM and its competitors. This is 58% below median its historical median of 47.78. Over the past decade, CELM's Interest Coverage has ranged from 24.54 to 348.34. According to the industry distribution chart, CELM ranks #308 out of 812 companies in the Business Services industry, placing it in the top 37.9%.
Is CELM's Interest Coverage too high?
CELM's current Interest Coverage of 20.04 is 58% below median its 10-year median of 47.78. Over the past 10 years, this metric has ranged from a low of 24.54 to a high of 348.34. The Business Services industry median Interest Coverage is 12.98. CELM's value of 20.04 is 54.4% above this industry median. Based on the distribution chart, CELM ranks #308 out of 812 companies in the Business Services industry, which is above the industry midpoint. Overall, CELM has a GF Score™ of 78/100 and is considered Significantly Undervalued, reflecting its overall financial health beyond just this single metric.
How does CELM's Interest Coverage compare to KFY and RHI?
According to the Business Services industry distribution chart, CELM ranks #308 out of 812 companies for Interest Coverage. This puts CELM in the upper half of its industry. The industry median Interest Coverage is 12.98. CELM's value of 20.04 is 54.4% above this benchmark. Historically, CELM's own Interest Coverage has ranged from 24.54 to 348.34 over the past decade. While the company's 10-year median is 47.78 vs. the industry median of 12.98, CELM 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 Interest Coverage for a Business Services company?
The median Interest Coverage among Business Services companies is 12.98, based on 812 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. CELM's current Interest Coverage of 20.04 is 54.4% 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 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 CELM and its competitors. For the Business Services industry, the median Interest Coverage is 12.98 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. CELM's current Interest Coverage is 20.04, which is 58% below median its own 10-year median of 47.78. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is CELM stock overvalued right now?
Based on GuruFocus' analysis, CELM (TSE:7367) is currently considered Significantly Undervalued. The stock's GF Value™ is 円542.41, compared to a current price of 円330.00 — trading 39.2% below its estimated fair value. The current Interest Coverage is 20.04, which is 58% below median its 10-year median of 47.78 and 54.4% above the Business Services industry median of 12.98. CELM's overall GF Score™ is 78/100 with 1 warning sign 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 CELM (TSE:7367), the current Interest Coverage is 20.04 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 CELM (TSE:7367) Overvalued in 2026?

Based on GuruFocus' analysis, CELM stock appears to be undervalued. The current stock price of 円330.00 is trading 39.2% below its estimated GF Value™ of 円542.41. GuruFocus considers CELM to be Significantly Undervalued.

Key valuation signals for TSE:7367:

  • Interest Coverage: 20.04 (58% below median its 10-year median of 47.78)
  • GF Value™: 円542.41 vs. price of 円330.00 (39.2% below fair value)
  • GF Score™: 78/100 with 1 warning sign
  • Industry Position: 54.4% above the Business Services median (#308 of 812)

No single metric tells the full story. See the TSE:7367 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.


CELM Business Description

Address 1-19-19 Ebisu, Ebisu Business Tower 7th Floor, Shibuya-ku, Tokyo, JPN, 150-0013
CELM Inc is involved in the human resource development and organizational development business. It provides in-house training, human resource development consulting, organizational development consulting, organization survey, personnel system design, and other services. The company includes two reportable segments: Organization and Human Resources Development Business; and Stakeholder Relations Business.
78GF Score

Get the complete analysis for TSE:7367

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

円330.00
Price
円542.41
GF Value