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Science Arts, Inc. (JP:4412)
:4412
Japanese Market

Science Arts, Inc. (4412) Ratios

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Science Arts, Inc. Ratios

JP:4412's free cash flow for Q3 2025 was ¥0.63. For the 2025 fiscal year, JP:4412's free cash flow was decreased by ¥ and operating cash flow was ¥0.06. See a summary of the company’s cash flow.
Ratios
TTM
Dec 25Dec 24Dec 23Dec 22
Liquidity Ratios
Current Ratio
3.23- 2.01 2.12 3.59
Quick Ratio
3.13- 1.84 1.87 3.45
Cash Ratio
2.78- 1.50 1.60 3.22
Solvency Ratio
0.08- -0.04 -0.15 0.06
Operating Cash Flow Ratio
0.00- <0.01 -0.21 0.55
Short-Term Operating Cash Flow Coverage
0.00- 0.02 0.00 0.00
Net Current Asset Value
¥ 1.10B-¥ 275.49M¥ 282.03M¥ 508.90M
Leverage Ratios
Debt-to-Assets Ratio
0.04- 0.09 0.00 0.00
Debt-to-Equity Ratio
0.06- 0.19 0.00 0.00
Debt-to-Capital Ratio
0.05- 0.16 0.00 0.00
Long-Term Debt-to-Capital Ratio
0.02- 0.08 0.00 0.00
Financial Leverage Ratio
1.50- 2.00 1.76 1.40
Debt Service Coverage Ratio
1.57- -0.33 0.00 3.32
Interest Coverage Ratio
35.99- -19.32 0.00 2.60
Debt to Market Cap
<0.01- 0.02 0.00 0.00
Interest Debt Per Share
9.19- 13.77 0.00 0.68
Net Debt to EBITDA
-19.10- 25.26 10.97 -43.38
Profitability Margins
Gross Profit Margin
61.96%-57.21%63.51%65.96%
EBIT Margin
4.17%--2.73%-8.68%1.71%
EBITDA Margin
5.16%--1.58%-5.96%2.32%
Operating Profit Margin
4.16%--2.64%-8.69%1.71%
Pretax Profit Margin
3.19%--2.87%-9.39%1.49%
Net Profit Margin
2.69%--2.69%-10.54%1.36%
Continuous Operations Profit Margin
2.69%--2.69%-10.54%1.36%
Net Income Per EBT
84.07%-93.67%112.24%91.52%
EBT Per EBIT
76.75%-108.71%108.03%87.03%
Return on Assets (ROA)
1.99%--3.34%-9.10%1.12%
Return on Equity (ROE)
3.63%--6.68%-16.00%1.58%
Return on Capital Employed (ROCE)
4.26%--5.40%-11.59%1.90%
Return on Invested Capital (ROIC)
3.54%--4.66%-13.01%1.74%
Return on Tangible Assets
1.99%--3.34%-9.10%1.12%
Earnings Yield
0.31%--0.88%-1.71%0.11%
Efficiency Ratios
Receivables Turnover
10.14- 11.69 0.00 18.62
Payables Turnover
29.97- 69.43 17.09 17.21
Inventory Turnover
10.36- 7.74 3.67 7.77
Fixed Asset Turnover
12.95- 10.90 3.84 11.65
Asset Turnover
0.74- 1.24 0.86 0.82
Working Capital Turnover Ratio
1.22- 3.24 1.74 1.77
Cash Conversion Cycle
59.05- 73.13 78.14 45.35
Days of Sales Outstanding
35.99- 31.23 0.00 19.60
Days of Inventory Outstanding
35.24- 47.15 99.49 46.96
Days of Payables Outstanding
12.18- 5.26 21.36 21.21
Operating Cycle
71.22- 78.38 99.49 66.56
Cash Flow Ratios
Operating Cash Flow Per Share
0.00- 0.17 -10.18 17.81
Free Cash Flow Per Share
0.00- -7.05 -13.36 14.93
CapEx Per Share
0.00- 7.22 3.19 2.88
Free Cash Flow to Operating Cash Flow
0.00- -40.37 1.31 0.84
Dividend Paid and CapEx Coverage Ratio
0.00- 0.02 -3.19 6.19
Capital Expenditure Coverage Ratio
0.00- 0.02 -3.19 6.19
Operating Cash Flow Coverage Ratio
0.00- 0.01 0.00 0.00
Operating Cash Flow to Sales Ratio
0.00- <0.01 -0.09 0.17
Free Cash Flow Yield
0.00%--1.28%-1.85%1.21%
Valuation Ratios
Price-to-Earnings (P/E) Ratio
324.94- -113.49 -58.54 876.49
Price-to-Sales (P/S) Ratio
8.73- 3.05 6.17 11.96
Price-to-Book (P/B) Ratio
9.72- 7.58 9.37 13.83
Price-to-Free Cash Flow (P/FCF) Ratio
0.00- -77.93 -54.18 82.41
Price-to-Operating Cash Flow Ratio
0.00- 3.15K -71.15 69.09
Price-to-Earnings Growth (PEG) Ratio
0.29- 1.86 0.06 -8.05
Price-to-Fair Value
9.72- 7.58 9.37 13.83
Enterprise Value Multiple
149.98- -167.60 -92.54 472.38
Enterprise Value
11.34B- 3.14B 4.26B 7.23B
EV to EBITDA
149.98- -167.60 -92.54 472.38
EV to Sales
7.74- 2.65 5.51 10.95
EV to Free Cash Flow
0.00- -67.72 -48.44 75.48
EV to Operating Cash Flow
0.00- 2.73K -63.61 63.28
Tangible Book Value Per Share
162.52- 72.37 77.31 88.95
Shareholders’ Equity Per Share
162.52- 72.39 77.31 88.95
Tax and Other Ratios
Effective Tax Rate
0.14- 0.06 -0.12 0.08
Revenue Per Share
180.95- 179.96 117.37 102.88
Net Income Per Share
4.86- -4.84 -12.37 1.40
Tax Burden
0.84- 0.94 1.12 0.92
Interest Burden
0.77- 1.05 1.08 0.87
Research & Development to Revenue
<0.01- 0.01 0.02 0.01
SG&A to Revenue
0.04- 0.05 0.08 0.11
Stock-Based Compensation to Revenue
0.00- 0.00 0.00 0.00
Income Quality
0.00- -0.04 0.92 11.61
Currency in JPY