Want to see JP:3974 full AI Analyst Report?
Top Page
SCAT Inc.
(3974)
Select Model
Select Model
Rating:72Outperform
Price Target:
¥645.00
▲(14.16% Upside)
Action:Reiterated
Date:03/24/26
The score is driven primarily by a conservative, strengthening balance sheet and generally positive (though modest and somewhat volatile) profitability and cash flow. Technical indicators are neutral-to-mildly constructive with the stock holding above longer-term moving averages, while valuation looks reasonable with a moderate P/E and a supportive dividend yield.
Positive Factors
Conservative, strengthening balance sheet
A materially lower debt load and improving leverage provide durable financial flexibility: the company can fund selective investments, sustain dividends, and absorb cyclical revenue weakness without pressing for external financing. This reduces financial risk and supports strategic optionality over months to years.
Negative Factors
Inconsistent cash conversion and FCF volatility
Volatile free cash flow and weaker cash conversion versus net income imply working-capital swings or lumpy investments that can constrain reliable internal funding. This variability raises execution risk for capex, M&A or dividends and complicates medium-term planning and stress scenarios.
Read all positive and negative factors
Positive Factors
Negative Factors
Conservative, strengthening balance sheet
A materially lower debt load and improving leverage provide durable financial flexibility: the company can fund selective investments, sustain dividends, and absorb cyclical revenue weakness without pressing for external financing. This reduces financial risk and supports strategic optionality over months to years.
Read all positive factors
SCAT Inc. (3974) vs. iShares MSCI Japan ETF (EWJ)
Market Cap
¥2.61B
Dividend Yield2.35%
Average Volume (3M)28.37K
Price to Earnings (P/E)12.0
Beta (1Y)0.17
Revenue Growth4.13%
EPS Growth77.38%
CountryJP
Employees196
SectorTechnology
Sector Strength88
IndustryInformation Technology Services
Share Statistics
EPS (TTM)43.86
Shares Outstanding5,764,000
10 Day Avg. Volume22,860
30 Day Avg. Volume28,370
Financial Highlights & Ratios
PEG Ratio1.16
Price to Book (P/B)0.78
Price to Sales (P/S)0.61
P/FCF Ratio9.30
Enterprise Value/Market CapN/A
Enterprise Value/RevenueN/A
Enterprise Value/Gross ProfitN/A
Enterprise Value/EbitdaN/A
Forecast
1Y Price TargetN/A
Price Target UpsideN/A
Rating ConsensusN/A
Number of Analyst Covering0
EPS Forecast (FY)N/A
Revenue Forecast (FY)N/A
SCAT Inc. Business Overview & Revenue Model
Company Description
SCAT Inc. delivers a variety of information technology solutions, primarily targeting the beauty and hair salon industry. Their product lineup features Sacla, a specialized point-of-sale and customer relationship management system for salons; Mail...
SCAT Inc. Financial Statement Overview
Summary
Income Statement
67
Positive
Balance Sheet
88
Very Positive
Cash Flow
63
Positive
| Breakdown | Oct 2025 | Oct 2024 | Oct 2023 | Oct 2022 | Oct 2021 |
|---|---|---|---|---|---|
Income Statement | |||||
| Total Revenue | 2.61B | 2.59B | 2.74B | 2.59B | 2.48B |
| Gross Profit | 1.04B | 997.69M | 1.09B | 1.08B | 1.02B |
| EBITDA | 337.55M | 339.66M | 412.09M | 305.18M | 293.42M |
| Net Income | 125.51M | 100.21M | 157.94M | 100.66M | 120.93M |
Balance Sheet | |||||
| Total Assets | 3.04B | 2.95B | 2.99B | 3.48B | 3.72B |
| Cash, Cash Equivalents and Short-Term Investments | 1.24B | 1.26B | 1.21B | 1.77B | 1.73B |
| Total Debt | 118.28M | 181.12M | 240.20M | 509.79M | 592.27M |
| Total Liabilities | 997.22M | 1.01B | 1.15B | 1.30B | 1.41B |
| Stockholders Equity | 2.04B | 1.95B | 1.84B | 2.18B | 2.32B |
Cash Flow | |||||
| Free Cash Flow | 171.41M | 89.28M | 245.53M | 137.27M | 235.94M |
| Operating Cash Flow | 282.65M | 230.29M | 339.74M | 253.20M | 346.66M |
| Investing Cash Flow | -194.90M | -113.00M | -135.71M | 112.32M | -113.39M |
| Financing Cash Flow | -106.01M | -67.92M | -760.62M | -326.80M | -81.05M |
SCAT Inc. Technical Analysis
Negative
565.00
Price Trends
555.76
Negative
568.32
Negative
554.42
Negative
Market Momentum
-9.80
Negative
40.35
Neutral
26.91
Neutral
Evaluating momentum and price trends is crucial in stock analysis to make informed investment decisions. For JP:3974, the sentiment is Negative. The current price of 565 is above the 20-day moving average (MA) of 529.85, above the 50-day MA of 555.76, and above the 200-day MA of 554.42, indicating a bearish trend. The MACD of -9.80 indicates Negative momentum. The RSI at 40.35 is Neutral, neither overbought nor oversold. The STOCH value of 26.91 is Neutral, not indicating any strong overbought or oversold conditions. Overall, these indicators collectively point to a Negative sentiment for JP:3974.
SCAT Inc. Peers Comparison
UnderperformOutperform
Sector (61)
Name | Overall Rating | Market Cap | P/E Ratio | ROE | Dividend Yield | Revenue Growth | EPS Growth |
|---|---|---|---|---|---|---|---|
81 Outperform | ¥2.96B | 9.96 | ― | 3.28% | 3.91% | -4.11% | |
79 Outperform | ¥2.84B | 12.68 | ― | 2.86% | 7.29% | -10.63% | |
72 Outperform | ¥2.61B | 11.95 | ― | 2.35% | 4.13% | 77.38% | |
64 Neutral | ¥2.62B | 15.24 | ― | 0.69% | 11.35% | 27.29% | |
61 Neutral | $37.18B | 12.37 | -10.20% | 1.83% | 8.50% | -7.62% | |
61 Neutral | ¥3.45B | 28.61 | ― | ― | 2.38% | -15.87% | |
56 Neutral | ¥2.91B | -34.38 | ― | 1.52% | 6.03% | -170.68% |
* Technology Sector Average
JP:3974
SCAT Inc.
528.00
154.55
41.38%
JP:4068
Basis Corporation
1,826.00
-183.00
-9.11%
JP:4335
IPS Co., Ltd.
1,235.00
24.00
1.98%
JP:4421
D.I.System Co.,Ltd.
927.00
22.24
2.46%
JP:6193
Virtualex Holdings, Inc.
988.00
163.23
19.79%
JP:7046
TDSE Inc.
1,272.00
-365.64
-22.33%
SCAT Inc. Corporate Events
SCAT Inc. Outlines FY2026 Q1 Results and Medium-Term Plan Framework
Mar 13, 2026
SCAT Inc. released supplementary materials for its FY2026 first-quarter financial results, outlining financial highlights and plans for shareholder returns. The company also flagged key topics for discussion and presented an overview of its medium...
SCAT Inc. Delivers Strong Q1 Profit Growth and Confirms Stable Dividend Outlook
Mar 13, 2026
SCAT Inc. reported consolidated net sales of ¥660 million for the quarter ended Jan. 31, 2026, a 5.5% year-on-year increase, with operating profit up 52.6% to ¥44 million and profit attributable to owners of parent rising 57.9% to ¥...
SCAT Completes Treasury Stock Disposal for Restricted Stock Compensation
Feb 27, 2026
SCAT Inc. has completed the payment procedures for the disposal of treasury stock used as restricted stock compensation, following a resolution approved by its board earlier in February 2026. The move reflects the company’s continued use of ...
SCAT to Grant Restricted Treasury Shares to Directors and Auditor as Long-Term Incentive
Feb 10, 2026
SCAT Inc. has approved the disposal of 16,256 shares of its treasury stock as restricted stock compensation to four internal directors and one internal Audit Supervisory Board member, with a total disposal value of ¥9,298,432 at ¥572 pe...
SCAT Inc. Announces EPARK as Largest Shareholder After Stake Increase
Feb 4, 2026
SCAT Inc. announced a change in its major shareholders, confirming that EPARK, Inc. has become its largest shareholder following the submission of a large-scale shareholding change report to the Kanto Regional Finance Bureau in December 2025. EPAR...
SCAT Inc. Reshapes Board and Executive Lineup to Strengthen Governance and Beauty ICT Focus
Jan 28, 2026
SCAT Inc. has overhauled its governance structure following its 58th Ordinary General Meeting of Shareholders on January 28, 2026, appointing six directors, including two independent outside directors, and confirming Hideo Nagashima as Representat...
SCAT Inc. Confirms Leadership and Governance Structure at 58th Shareholders’ Meeting
Jan 28, 2026
At its 58th Ordinary General Meeting of Shareholders held on January 28, 2026, SCAT Inc. reported its business results and presented both consolidated and non-consolidated financial statements for the fiscal year ended October 31, 2025, along with...
Glossary
BuyA stock rated as a "Buy" is expected to perform better than the overall market or a specific benchmark over the near-to-medium term. This rating suggests the stock is likely to deliver higher returns compared to other stocks in the same sector or market index. Note: This is not investment advice; please consult a financial advisor before making investment decisions.
HoldA stock rated as a "Hold" is expected to perform in line with the overall market or a specific benchmark. This rating indicates that the stock is neither particularly compelling nor unfavorable for investment. Note: This is not investment advice; please consult a financial advisor before making investment decisions.
SellA stock rated as a "Sell" is expected to perform worse than the overall market or a specific benchmark over the near-to-medium term. This rating suggests the stock may deliver lower returns compared to other stocks in the same sector or market index. Note: This is not investment advice; please consult a financial advisor before making investment decisions.
Disclaimer
This AI Analyst Stock Report is automatically generated by our AI systems using advanced algorithms and publicly available financial, technical, and market data. While the information provided aims to be accurate and insightful, it is intended for informational purposes only and should not be considered financial advice. Any content created by an AI (Artificial Intelligence) system may contain inaccuracies and/or contain errors. Investing in stocks carries inherent risks, and past performance is not indicative of future results. This report does not account for your personal financial circumstances, objectives, or risk tolerance. Always conduct your own research or consult with a qualified financial advisor before making investment decisions. The analysis and recommendations provided are based on historical and current data and may not fully reflect future market conditions or unexpected developments. Neither the creators of this report nor its affiliated entities guarantee the accuracy, completeness, or reliability of the information presented. Use this report at your own discretion and risk.