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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
2.74 3.00 2.01 2.12 3.59
Quick Ratio
2.63 2.91 1.84 1.87 3.45
Cash Ratio
2.37 2.59 1.50 1.60 3.22
Solvency Ratio
0.26 0.18 -0.04 -0.16 0.06
Operating Cash Flow Ratio
0.00 0.48 <0.01 -0.21 0.55
Short-Term Operating Cash Flow Coverage
0.00 7.24 0.02 0.00 0.00
Net Current Asset Value
¥ 1.09B¥ 1.14B¥ 275.49M¥ 282.03M¥ 508.90M
Leverage Ratios
Debt-to-Assets Ratio
0.03 0.03 0.09 0.00 0.00
Debt-to-Equity Ratio
0.04 0.05 0.19 0.00 0.00
Debt-to-Capital Ratio
0.04 0.05 0.16 0.00 0.00
Long-Term Debt-to-Capital Ratio
0.02 0.02 0.08 0.00 0.00
Financial Leverage Ratio
1.51 1.50 2.00 1.76 1.40
Debt Service Coverage Ratio
4.50 3.10 -0.33 0.00 3.32
Interest Coverage Ratio
96.78 64.34 -19.32 0.00 2.60
Debt to Market Cap
<0.01 <0.01 0.02 0.00 0.00
Interest Debt Per Share
7.83 8.79 13.77 0.00 0.68
Net Debt to EBITDA
-9.16 -13.71 25.26 9.77 -43.38
Profitability Margins
Gross Profit Margin
60.62%60.20%57.21%63.51%65.96%
EBIT Margin
7.74%5.70%-2.73%-9.39%1.71%
EBITDA Margin
9.10%6.66%-1.58%-6.69%2.32%
Operating Profit Margin
8.52%6.48%-2.64%-8.69%1.71%
Pretax Profit Margin
8.34%5.60%-2.87%-9.39%1.49%
Net Profit Margin
9.04%6.78%-2.69%-10.54%1.36%
Continuous Operations Profit Margin
9.04%6.78%-2.69%-10.54%1.36%
Net Income Per EBT
108.35%121.01%93.67%112.24%91.52%
EBT Per EBIT
97.91%86.43%108.71%108.03%87.03%
Return on Assets (ROA)
7.58%5.37%-3.34%-9.10%1.12%
Return on Equity (ROE)
12.15%8.05%-6.68%-16.00%1.58%
Return on Capital Employed (ROCE)
10.29%7.26%-5.40%-11.59%1.90%
Return on Invested Capital (ROIC)
10.04%7.06%-4.66%-11.59%1.74%
Return on Tangible Assets
7.58%5.37%-3.34%-9.10%1.12%
Earnings Yield
0.86%0.95%-0.88%-1.71%0.11%
Efficiency Ratios
Receivables Turnover
12.86 10.92 11.69 11.69 18.62
Payables Turnover
10.66 16.39 69.43 17.09 17.21
Inventory Turnover
9.89 10.97 7.74 3.67 7.77
Fixed Asset Turnover
18.56 9.22 10.90 3.84 11.65
Asset Turnover
0.84 0.79 1.24 0.86 0.82
Working Capital Turnover Ratio
1.53 2.06 3.24 1.74 1.77
Cash Conversion Cycle
31.03 44.43 73.13 109.35 45.35
Days of Sales Outstanding
28.39 33.42 31.23 31.21 19.60
Days of Inventory Outstanding
36.89 33.28 47.15 99.49 46.96
Days of Payables Outstanding
34.25 22.27 5.26 21.36 21.21
Operating Cycle
65.28 66.70 78.38 130.70 66.56
Cash Flow Ratios
Operating Cash Flow Per Share
0.00 37.10 0.17 -10.18 17.81
Free Cash Flow Per Share
0.00 34.68 -7.05 -13.36 14.93
CapEx Per Share
0.00 2.42 7.22 3.19 2.88
Free Cash Flow to Operating Cash Flow
0.00 0.93 -40.37 1.31 0.84
Dividend Paid and CapEx Coverage Ratio
0.00 15.35 0.02 -3.19 6.19
Capital Expenditure Coverage Ratio
0.00 15.35 0.02 -3.19 6.19
Operating Cash Flow Coverage Ratio
0.00 4.32 0.01 0.00 0.00
Operating Cash Flow to Sales Ratio
0.00 0.18 <0.01 -0.09 0.17
Free Cash Flow Yield
0.00%2.30%-1.28%-1.85%1.21%
Valuation Ratios
Price-to-Earnings (P/E) Ratio
113.21 105.48 -113.49 -58.54 876.49
Price-to-Sales (P/S) Ratio
10.23 7.15 3.05 6.17 11.96
Price-to-Book (P/B) Ratio
12.97 8.49 7.58 9.37 13.83
Price-to-Free Cash Flow (P/FCF) Ratio
0.00 43.54 -77.93 -54.18 82.41
Price-to-Operating Cash Flow Ratio
0.00 40.70 3.15K -71.15 69.09
Price-to-Earnings Growth (PEG) Ratio
2.37 -0.27 1.86 0.06 -8.05
Price-to-Fair Value
12.97 8.49 7.58 9.37 13.83
Enterprise Value Multiple
103.25 93.61 -167.60 -82.43 472.38
Enterprise Value
17.69B 10.32B 3.14B 4.26B 7.23B
EV to EBITDA
106.22 93.61 -167.60 -82.43 472.38
EV to Sales
9.67 6.24 2.65 5.51 10.95
EV to Free Cash Flow
0.00 37.97 -67.72 -48.44 75.48
EV to Operating Cash Flow
0.00 35.50 2.73K -63.61 63.28
Tangible Book Value Per Share
178.24 177.89 72.37 77.31 88.95
Shareholders’ Equity Per Share
178.24 177.89 72.39 77.31 88.95
Tax and Other Ratios
Effective Tax Rate
-0.08 -0.21 0.06 -0.12 0.08
Revenue Per Share
225.83 211.16 179.96 117.37 102.88
Net Income Per Share
20.41 14.32 -4.84 -12.37 1.40
Tax Burden
1.08 1.21 0.94 1.12 0.92
Interest Burden
1.08 0.98 1.05 1.00 0.87
Research & Development to Revenue
0.00 0.00 0.01 0.02 0.01
SG&A to Revenue
0.00 0.00 0.05 0.08 0.11
Stock-Based Compensation to Revenue
0.00 0.00 0.00 0.00 0.00
Income Quality
0.00 3.14 -0.04 0.92 12.69
Currency in JPY