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SCAT Inc. (JP:3974)
:3974
Japanese Market

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 25Dec 24Dec 23Dec 22
Liquidity Ratios
Current Ratio
3.35 3.35 3.70 2.90 3.12
Quick Ratio
3.22 3.22 3.64 2.83 3.07
Cash Ratio
2.57 2.57 2.95 2.31 2.69
Solvency Ratio
0.27 0.27 0.28 0.29 0.19
Operating Cash Flow Ratio
0.00 0.59 0.54 0.65 0.39
Short-Term Operating Cash Flow Coverage
0.00 4.58 3.73 5.51 0.96
Net Current Asset Value
¥ 618.72M¥ 618.72M¥ 586.22M¥ 388.87M¥ 755.08M
Leverage Ratios
Debt-to-Assets Ratio
0.04 0.04 0.06 0.08 0.15
Debt-to-Equity Ratio
0.06 0.06 0.09 0.13 0.23
Debt-to-Capital Ratio
0.05 0.05 0.08 0.12 0.19
Long-Term Debt-to-Capital Ratio
0.03 0.03 0.06 0.09 0.10
Financial Leverage Ratio
1.49 1.49 1.51 1.61 1.59
Debt Service Coverage Ratio
4.36 4.36 4.46 5.12 0.93
Interest Coverage Ratio
146.75 146.87 114.58 101.77 74.37
Debt to Market Cap
0.07 0.07 0.16 0.17 0.28
Interest Debt Per Share
39.36 37.45 64.36 81.04 122.35
Net Debt to EBITDA
-3.33 -3.33 -3.18 -2.35 -4.13
Profitability Margins
Gross Profit Margin
39.76%39.74%38.45%39.62%41.88%
EBIT Margin
7.28%7.28%6.18%8.93%6.26%
EBITDA Margin
12.96%12.96%13.09%15.03%11.79%
Operating Profit Margin
7.41%7.42%5.70%8.31%8.66%
Pretax Profit Margin
7.23%7.23%6.13%8.85%6.15%
Net Profit Margin
4.85%4.82%3.86%5.76%3.89%
Continuous Operations Profit Margin
4.82%4.82%3.86%5.76%3.89%
Net Income Per EBT
67.06%66.61%63.00%65.07%63.29%
EBT Per EBIT
97.56%97.48%107.61%106.52%70.95%
Return on Assets (ROA)
4.16%4.13%3.41%5.31%2.90%
Return on Equity (ROE)
6.34%6.16%5.15%8.56%4.62%
Return on Capital Employed (ROCE)
7.56%7.57%5.88%9.29%7.96%
Return on Invested Capital (ROIC)
4.92%4.92%3.62%5.90%4.61%
Return on Tangible Assets
4.46%4.43%3.71%5.88%3.22%
Earnings Yield
7.37%7.88%9.24%11.26%5.64%
Efficiency Ratios
Receivables Turnover
10.05 10.05 10.97 11.13 11.70
Payables Turnover
23.14 23.14 31.16 36.03 27.45
Inventory Turnover
26.48 26.49 62.38 39.78 39.71
Fixed Asset Turnover
2.86 2.86 3.12 3.10 3.03
Asset Turnover
0.86 0.86 0.88 0.92 0.75
Working Capital Turnover Ratio
2.30 2.28 2.42 2.30 1.93
Cash Conversion Cycle
34.31 34.31 27.42 31.84 27.10
Days of Sales Outstanding
36.30 36.30 33.28 32.79 31.21
Days of Inventory Outstanding
13.78 13.78 5.85 9.17 9.19
Days of Payables Outstanding
15.78 15.77 11.71 10.13 13.30
Operating Cycle
50.09 50.08 39.13 41.97 40.40
Cash Flow Ratios
Operating Cash Flow Per Share
0.00 89.58 82.42 113.56 61.12
Free Cash Flow Per Share
0.00 54.32 31.95 82.07 33.13
CapEx Per Share
0.00 35.25 50.47 31.49 27.98
Free Cash Flow to Operating Cash Flow
0.00 0.61 0.39 0.72 0.54
Dividend Paid and CapEx Coverage Ratio
0.00 1.84 1.30 2.69 1.54
Capital Expenditure Coverage Ratio
0.00 2.54 1.63 3.61 2.18
Operating Cash Flow Coverage Ratio
0.00 2.42 1.29 1.41 0.50
Operating Cash Flow to Sales Ratio
0.00 0.11 0.09 0.12 0.10
Free Cash Flow Yield
0.00%10.76%8.24%17.50%7.69%
Valuation Ratios
Price-to-Earnings (P/E) Ratio
13.57 12.70 10.82 8.88 17.74
Price-to-Sales (P/S) Ratio
0.69 0.61 0.42 0.51 0.69
Price-to-Book (P/B) Ratio
0.84 0.78 0.56 0.76 0.82
Price-to-Free Cash Flow (P/FCF) Ratio
0.00 9.30 12.14 5.71 13.01
Price-to-Operating Cash Flow Ratio
0.00 5.64 4.71 4.13 7.05
Price-to-Earnings Growth (PEG) Ratio
1.16 1.16 -0.34 0.08 -1.50
Price-to-Fair Value
0.84 0.78 0.56 0.76 0.82
Enterprise Value Multiple
1.97 1.39 0.01 1.05 1.72
Enterprise Value
665.19M 470.02M 4.09M 434.20M 523.78M
EV to EBITDA
1.97 1.39 0.01 1.05 1.72
EV to Sales
0.26 0.18 <0.01 0.16 0.20
EV to Free Cash Flow
0.00 2.74 0.05 1.77 3.82
EV to Operating Cash Flow
0.00 1.66 0.02 1.28 2.07
Tangible Book Value Per Share
611.86 582.06 611.38 519.15 442.80
Shareholders’ Equity Per Share
679.18 646.11 696.70 616.54 525.58
Tax and Other Ratios
Effective Tax Rate
0.33 0.33 0.37 0.35 0.37
Revenue Per Share
867.99 825.69 928.76 916.66 624.62
Net Income Per Share
42.09 39.78 35.87 52.79 24.30
Tax Burden
0.67 0.67 0.63 0.65 0.63
Interest Burden
0.99 0.99 0.99 0.99 0.98
Research & Development to Revenue
0.00 0.00 0.00 0.00 0.00
SG&A to Revenue
0.00 0.00 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 2.25 1.45 1.40 1.59
Currency in JPY