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STOCKS

SCAT Inc. (JP:3974)

:3974

3974

SCAT Inc.

RESEARCH TOOLSreports

SCAT Inc. (3974) Ratios

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SCAT Inc. Ratios

JP:3974's free cash flow for Q3 2025 was ¥0.40. For the 2025 fiscal year, JP:3974's free cash flow was decreased by ¥ and operating cash flow was ¥0.08. See a summary of the company’s cash flow.

Ratios	TTM	Dec 25	Dec 24	Dec 23	Dec 22
Liquidity Ratios
Current Ratio	3.35	3.70	2.90	3.12	2.87
Quick Ratio	3.22	3.64	2.83	3.07	2.80
Cash Ratio	2.57	2.95	2.31	2.69	2.49
Solvency Ratio	0.27	0.28	0.29	0.19	0.17
Operating Cash Flow Ratio	0.00	0.54	0.65	0.39	0.50
Short-Term Operating Cash Flow Coverage	0.00	3.73	5.51	0.96	1.21
Net Current Asset Value	¥ 618.72M	¥ 586.22M	¥ 388.87M	¥ 755.08M	¥ 586.91M
Leverage Ratios
Debt-to-Assets Ratio	0.04	0.06	0.08	0.15	0.16
Debt-to-Equity Ratio	0.06	0.09	0.13	0.23	0.25
Debt-to-Capital Ratio	0.05	0.08	0.12	0.19	0.20
Long-Term Debt-to-Capital Ratio	0.03	0.06	0.09	0.10	0.12
Financial Leverage Ratio	1.49	1.51	1.61	1.59	1.60
Debt Service Coverage Ratio	4.36	4.46	5.12	0.93	0.82
Interest Coverage Ratio	146.75	114.58	101.77	74.37	51.21
Debt to Market Cap	0.07	0.16	0.17	0.28	0.27
Interest Debt Per Share	41.57	64.36	81.04	122.35	135.16
Net Debt to EBITDA	-3.33	-3.18	-2.35	-4.13	-3.88
Profitability Margins
Gross Profit Margin	39.76%	38.45%	39.62%	41.88%	40.96%
EBIT Margin	7.28%	6.18%	8.93%	6.26%	7.24%
EBITDA Margin	12.96%	13.09%	15.03%	11.79%	11.81%
Operating Profit Margin	7.41%	5.70%	8.31%	8.66%	7.28%
Pretax Profit Margin	7.23%	6.13%	8.85%	6.15%	7.10%
Net Profit Margin	4.85%	3.86%	5.76%	3.89%	4.87%
Continuous Operations Profit Margin	4.82%	3.86%	5.76%	3.89%	4.87%
Net Income Per EBT	67.06%	63.00%	65.07%	63.29%	68.60%
EBT Per EBIT	97.56%	107.61%	106.52%	70.95%	97.46%
Return on Assets (ROA)	4.16%	3.41%	5.31%	2.90%	3.26%
Return on Equity (ROE)	6.34%	5.15%	8.56%	4.62%	5.22%
Return on Capital Employed (ROCE)	7.56%	5.88%	9.29%	7.96%	5.99%
Return on Invested Capital (ROIC)	4.92%	3.62%	5.90%	4.61%	3.75%
Return on Tangible Assets	4.46%	3.71%	5.88%	3.22%	3.58%
Earnings Yield	7.81%	9.24%	11.26%	5.64%	5.60%
Efficiency Ratios
Receivables Turnover	10.05	10.97	11.13	11.70	13.39
Payables Turnover	23.14	31.16	36.03	27.45	34.24
Inventory Turnover	26.48	62.38	39.78	39.71	33.55
Fixed Asset Turnover	2.86	3.12	3.10	3.03	2.13
Asset Turnover	0.86	0.88	0.92	0.75	0.67
Working Capital Turnover Ratio	2.30	2.42	2.30	1.93	1.94
Cash Conversion Cycle	34.31	27.42	31.84	27.10	27.48
Days of Sales Outstanding	36.30	33.28	32.79	31.21	27.26
Days of Inventory Outstanding	13.78	5.85	9.17	9.19	10.88
Days of Payables Outstanding	15.78	11.71	10.13	13.30	10.66
Operating Cycle	50.09	39.13	41.97	40.40	38.14
Cash Flow Ratios
Operating Cash Flow Per Share	0.00	82.42	113.56	61.12	79.00
Free Cash Flow Per Share	0.00	31.95	82.07	33.13	53.77
CapEx Per Share	0.00	50.47	31.49	27.98	25.23
Free Cash Flow to Operating Cash Flow	0.00	0.39	0.72	0.54	0.68
Dividend Paid and CapEx Coverage Ratio	0.00	1.30	2.69	1.54	2.48
Capital Expenditure Coverage Ratio	0.00	1.63	3.61	2.18	3.13
Operating Cash Flow Coverage Ratio	0.00	1.29	1.41	0.50	0.59
Operating Cash Flow to Sales Ratio	0.00	0.09	0.12	0.10	0.14
Free Cash Flow Yield	0.00%	8.24%	17.50%	7.69%	10.93%
Valuation Ratios
Price-to-Earnings (P/E) Ratio	12.82	10.82	8.88	17.74	17.85
Price-to-Sales (P/S) Ratio	0.62	0.42	0.51	0.69	0.87
Price-to-Book (P/B) Ratio	0.79	0.56	0.76	0.82	0.93
Price-to-Free Cash Flow (P/FCF) Ratio	0.00	12.14	5.71	13.01	9.15
Price-to-Operating Cash Flow Ratio	0.00	4.71	4.13	7.05	6.23
Price-to-Earnings Growth (PEG) Ratio	1.33	-0.34	0.08	-1.50	0.27
Price-to-Fair Value	0.79	0.56	0.76	0.82	0.93
Enterprise Value Multiple	1.48	0.01	1.05	1.72	3.48
Enterprise Value	496.15M	4.09M	434.20M	523.78M	1.02B
EV to EBITDA	1.47	0.01	1.05	1.72	3.48
EV to Sales	0.19	<0.01	0.16	0.20	0.41
EV to Free Cash Flow	0.00	0.05	1.77	3.82	4.33
EV to Operating Cash Flow	0.00	0.02	1.28	2.07	2.95
Tangible Book Value Per Share	646.16	611.38	519.15	442.80	451.57
Shareholders’ Equity Per Share	717.26	696.70	616.54	525.58	527.97
Tax and Other Ratios
Effective Tax Rate	0.33	0.37	0.35	0.37	0.31
Revenue Per Share	916.66	928.76	916.66	624.62	565.99
Net Income Per Share	44.45	35.87	52.79	24.30	27.56
Tax Burden	0.67	0.63	0.65	0.63	0.69
Interest Burden	0.99	0.99	0.99	0.98	0.98
Research & Development to Revenue	0.00	0.00	0.00	0.00	0.00
SG&A to Revenue	0.00	0.04	0.04	0.04	0.04
Stock-Based Compensation to Revenue	0.00	0.00	0.00	0.00	0.00
Income Quality	0.00	1.45	1.40	1.59	1.97

Currency in JPY