According to allmotorhonda.com and several others, the jdm S1 and J1 both have this for gear ratios:

1st 3.30
2nd 2.10
3rd 1.45
4th 1.10
5th .84
4.40 final

Now according to a J1 I have and a S1 my friend has they are the following:

1st 3.25
2nd 2.05
3rd 1.41
4th 1.10
5th .90
final 4.40

Not a huge difference but it had me confused for a bit. The only site I found that was correct was http://www.autocrossing.com/cgi-bin/gearcalc.cgi

 

yes this is correct , I just got done rebuilding my J1 , when I did my rebuild on the J1 Tranny my gear ratios where the same as above ,

also out of curiosity I removed the housing case of one of my old 1990-1991 USDM S1 transmissions to compare.

my results are below

JDM 1988-1991 J1 cable small spline Transmission results:

teeth count
main/counter:

1rst: 12/39 ratio= 3.25

2nd: 19/39 ratio= 2.052

3rd: 24/34 ratio= 1.416

4th: 29/32 ratio= 1.103

5th: 32/29 ratio= .0906

final: 15/66 ratio= 4.4

diff ring: 66

and might as well post my - 1990-1991 USDM S1 cable small spline results :

teeth count
main/counter:
1rst: 12/38 ratio= 3.166

2nd: 21/39 ratio= 1.857

3rd: 27/34 ratio= 1.259

4th: 31/29 ratio= 0.935

5th: 35/26 ratio= 0.742


final: 15/66 ratio= 4.4

diff ring:66

one thing that all 1990-1991 tranny's and maybe the 1992-1993's have is that unlike the HORRIBLE 1994 and up LS transmissions with the 4.26 final ratio with the 64 teeth ring gear (differential gear)
The 1990-1993 I believe all come with a 66 tooth ring gear (differential gear)which equals the 4.4 final ratio