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

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Science Arts, Inc. Ratios

JP:4412's free cash flow for Q3 2026 was ¥0.63. For the 2026 fiscal year, JP:4412'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
Aug 25Aug 24Aug 23Aug 22
Liquidity Ratios
Current Ratio
 2.74 3.00 2.01 2.12 3.59
Quick Ratio
 2.55 2.91 1.84 1.87 3.45
Cash Ratio
 1.55 2.59 1.50 1.60 3.22
Solvency Ratio
 0.32 0.18 -0.04 -0.16 0.06
Operating Cash Flow Ratio
 0.39 0.48 <0.01 -0.21 0.55
Short-Term Operating Cash Flow Coverage
 8.67 7.24 0.02 0.00 0.00
Net Current Asset Value
¥ 1.22B¥ 1.14B¥ 275.49M¥ 282.03M¥ 508.90M
Leverage Ratios
Debt-to-Assets Ratio
 0.02 0.03 0.09 0.00 0.00
Debt-to-Equity Ratio
 0.03 0.05 0.19 0.00 0.00
Debt-to-Capital Ratio
 0.03 0.05 0.16 0.00 0.00
Long-Term Debt-to-Capital Ratio
 0.01 0.02 0.08 0.00 0.00
Financial Leverage Ratio
 1.52 1.50 2.00 1.76 1.40
Debt Service Coverage Ratio
 7.35 3.10 -0.33 0.00 3.32
Interest Coverage Ratio
 142.61 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
 6.44 8.79 13.77 0.00 0.68
Net Debt to EBITDA
 -4.41 -13.71 25.26 9.77 -43.38
Profitability Margins
Gross Profit Margin
52.70%60.20%57.21%63.51%65.96%
EBIT Margin
9.68%5.70%-2.73%-9.39%1.71%
EBITDA Margin
12.08%6.66%-1.58%-6.69%2.32%
Operating Profit Margin
9.67%6.48%-2.64%-8.69%1.71%
Pretax Profit Margin
9.49%5.60%-2.87%-9.39%1.49%
Net Profit Margin
9.89%6.78%-2.69%-10.54%1.36%
Continuous Operations Profit Margin
9.89%6.78%-2.69%-10.54%1.36%
Net Income Per EBT
104.20%121.01%93.67%112.24%91.52%
EBT Per EBIT
98.12%86.43%108.71%108.03%87.03%
Return on Assets (ROA)
8.69%5.37%-3.34%-9.10%1.12%
Return on Equity (ROE)
13.85%8.05%-6.68%-16.00%1.58%
Return on Capital Employed (ROCE)
12.41%7.26%-5.40%-11.59%1.90%
Return on Invested Capital (ROIC)
12.16%7.06%-4.66%-11.59%1.74%
Return on Tangible Assets
8.69%5.37%-3.34%-9.10%1.12%
Earnings Yield
1.85%0.95%-0.88%-1.71%0.11%
Efficiency Ratios
Receivables Turnover
 11.16 10.92 11.69 11.69 18.62
Payables Turnover
 33.95 16.39 69.43 17.09 17.21
Inventory Turnover
 6.91 10.97 7.74 3.67 7.77
Fixed Asset Turnover
 30.44 15.08 10.90 3.84 11.65
Asset Turnover
 0.88 0.79 1.24 0.86 0.82
Working Capital Turnover Ratio
 1.64 2.06 3.24 1.74 1.77
Cash Conversion Cycle
 74.76 44.43 73.13 109.35 45.35
Days of Sales Outstanding
 32.71 33.42 31.23 31.21 19.60
Days of Inventory Outstanding
 52.80 33.28 47.15 99.49 46.96
Days of Payables Outstanding
 10.75 22.27 5.26 21.36 21.21
Operating Cycle
 85.51 66.70 78.38 130.70 66.56
Cash Flow Ratios
Operating Cash Flow Per Share
 35.83 37.10 0.17 -10.18 17.81
Free Cash Flow Per Share
 33.50 34.68 -7.05 -13.36 14.93
CapEx Per Share
 2.33 2.42 7.22 3.19 2.88
Free Cash Flow to Operating Cash Flow
 0.93 0.93 -40.37 1.31 0.84
Dividend Paid and CapEx Coverage Ratio
 15.35 15.35 0.02 -3.19 6.19
Capital Expenditure Coverage Ratio
 15.35 15.35 0.02 -3.19 6.19
Operating Cash Flow Coverage Ratio
 5.71 4.32 0.01 0.00 0.00
Operating Cash Flow to Sales Ratio
 0.14 0.18 <0.01 -0.09 0.17
Free Cash Flow Yield
2.47%2.30%-1.28%-1.85%1.21%
Valuation Ratios
Price-to-Earnings (P/E) Ratio
 53.90 105.45 -113.49 -58.54 876.49
Price-to-Sales (P/S) Ratio
 5.34 7.15 3.05 6.17 11.96
Price-to-Book (P/B) Ratio
 7.13 8.49 7.58 9.37 13.83
Price-to-Free Cash Flow (P/FCF) Ratio
 40.45 43.54 -77.93 -54.18 82.41
Price-to-Operating Cash Flow Ratio
 37.81 40.70 3.15K -71.15 69.09
Price-to-Earnings Growth (PEG) Ratio
 0.13 -0.27 1.86 0.06 -8.05
Price-to-Fair Value
 7.13 8.49 7.58 9.37 13.83
Enterprise Value Multiple
 39.80 93.61 -167.60 -82.43 472.38
Enterprise Value
 9.90B 10.32B 3.14B 4.26B 7.23B
EV to EBITDA
 39.80 93.61 -167.60 -82.43 472.38
EV to Sales
 4.81 6.24 2.65 5.51 10.95
EV to Free Cash Flow
 36.42 37.97 -67.72 -48.44 75.48
EV to Operating Cash Flow
 34.05 35.50 2.73K -63.61 63.28
Tangible Book Value Per Share
 189.92 177.89 72.37 77.31 88.95
Shareholders’ Equity Per Share
 189.92 177.89 72.39 77.31 88.95
Tax and Other Ratios
Effective Tax Rate
 -0.04 -0.21 0.06 -0.12 0.08
Revenue Per Share
 253.83 211.16 179.96 117.37 102.88
Net Income Per Share
 25.10 14.32 -4.84 -12.37 1.40
Tax Burden
 1.04 1.21 0.94 1.12 0.92
Interest Burden
 0.98 0.98 1.05 1.00 0.87
Research & Development to Revenue
 0.00 0.01 0.01 0.02 0.01
SG&A to Revenue
 0.44 0.52 0.05 0.08 0.11
Stock-Based Compensation to Revenue
 0.00 0.00 0.00 0.00 0.00
Income Quality
 1.58 3.14 -0.04 0.92 12.69
Currency in JPY