Income Statement SCAT Inc.

Stocks

3974

JP3544970001

Software

Market Closed - Japan Exchange 02:30:00 2026-08-21 EDT			5-day change	1st Jan Change
669.00 ^JPY	+0.15%		+0.30%	+17.37%

06-12	SCAT Inc. Announces Second Quarter-End Dividend for the Fiscal Year Ending October 31, 2026, Payable on July 10, 2026	CI
06-12	SCAT Inc. Provides Consolidated Earnings Guidance for the Fiscal Year Ending October 31, 2026	CI

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Published financial data: SCAT INC.

Annual

Quarterly

Halfyear

YTD

LTM

Fiscal Period: October	2021	2022	2023	2024	2025
Revenues	2.48B	2.59B	2.74B	2.59B	2.6B
Total Revenues	2.48B	2.59B	2.74B	2.59B	2.6B
Cost of Goods Sold, Total	1.47B	1.5B	1.66B	1.6B	1.57B
Gross Profit	1.02B	1.08B	1.09B	996M	1.04B
Selling General & Admin Expenses, Total	836M	859M	858M	849M	842M
Other Operating Expenses, Total	836M	859M	858M	849M	842M
Operating Income	181M	224M	228M	147M	193M
Interest Expense, Total	-3M	-3M	-2M	-1M	-1M
Interest And Investment Income	-	-	-	-	1M
Net Interest Expenses	-3M	-3M	-2M	-1M	0
Other Non Operating Income (Expenses)	2M	1M	4M	10M	2M
EBT, Excl. Unusual Items	180M	222M	230M	156M	195M
Gain (Loss) On Sale Of Investments	-	-	-	-	-
Gain (Loss) On Sale Of Assets	7M	-1M	-	-2M	-
Asset Writedown	-	-56M	-8M	-	-8M
Other Unusual Items	-12M	-7M	19M	4M	-
EBT, Incl. Unusual Items	175M	158M	241M	158M	187M
Income Tax Expense	55M	58M	84M	58M	62M
Earnings From Continuing Operations	120M	100M	157M	100M	125M
Net Income to Company	120M	100M	157M	100M	125M
Net Income - (IS)	120M	100M	157M	100M	125M
Net Income to Common Incl Extra Items	120M	100M	157M	100M	125M
Net Income to Common Excl. Extra Items	120M	100M	157M	100M	125M
Per Share Items
Net EPS - Basic	27.35	24.14	52.48	35.79	43.58
Basic EPS - Continuing Operations	27.35	24.14	52.48	35.79	43.58
Basic Weighted Average Shares Outstanding	4.39M	4.14M	2.99M	2.79M	2.87M
Net EPS - Diluted	27.35	24.14	52.48	35.79	43.58
Diluted EPS - Continuing Operations	27.35	24.14	52.48	35.79	43.58
Diluted Weighted Average Shares Outstanding	4.39M	4.14M	2.99M	2.79M	2.87M
Normalized Basic EPS	25.64	33.49	48.05	34.9	42.49
Normalized Diluted EPS	25.64	33.49	48.05	34.9	42.49
Dividend Per Share	7	8.5	9.5	13	14
Payout Ratio	23.33	48	20.38	35	33.6
Supplemental Items
EBITDA	293M	366M	394M	325M	340M
EBITA	195M	238M	242M	161M	207M
EBIT	181M	224M	228M	147M	193M
Effective Tax Rate - (Ratio)	31.43	36.71	34.85	36.71	33.16
Normalized Net Income	112M	139M	144M	97.5M	122M
Non-Cash Pension Expense	39.56M	42.67M	38.58M	40.63M	41.15M
Supplemental Operating Expense Items
General and Administrative Expenses	97M	102M	101M	100M	95M

Fiscal Period: October	2021	2022	2023	2024	2025
Assets
Cash And Equivalents	1.73B	1.76B	1.21B	1.26B	1.24B
Total Cash And Short Term Investments	1.73B	1.76B	1.21B	1.26B	1.24B
Accounts Receivable, Total	185M	221M	246M	236M	259M
Total Receivables	185M	221M	246M	236M	259M
Inventory	43M	37M	41M	25M	59M
Deferred Tax Assets Current	-	-	-	-	-
Other Current Assets, Total	30M	24M	24M	59M	57M
Total Current Assets	1.98B	2.05B	1.52B	1.58B	1.62B
Net Property Plant And Equipment	1.16B	852M	885M	830M	911M
Long-term Investments	74M	73M	120M	130M	133M
Goodwill	66M	51M	37M	22M	7M
Other Intangibles, Total	269M	291M	254M	216M	195M
Deferred Tax Assets Long-Term	155M	153M	159M	161M	173M
Other Long-Term Assets, Total	1M	3M	1M	1M	1M
Total Assets	3.71B	3.47B	2.98B	2.94B	3.04B
Liabilities
Accounts Payable, Total	42M	54M	46M	52M	67M
Accrued Expenses, Total	214M	193M	191M	183M	192M
Short-term Borrowings	200M	200M	-	-	-
Current Portion of Long-Term Debt	85M	63M	61M	61M	61M
Current Income Taxes Payable	52M	27M	71M	22M	54M
Other Current Liabilities	99M	118M	154M	108M	108M
Total Current Liabilities	692M	655M	523M	426M	482M
Long-Term Debt	303M	240M	178M	116M	55M
Pension & Other Post Retirement Benefits	358M	344M	342M	354M	362M
Other Non Current Liabilities	44M	53M	88M	96M	98M
Total Liabilities	1.4B	1.29B	1.13B	992M	997M
Common Stock, Total	200M	200M	200M	200M	200M
Additional Paid In Capital	338M	338M	338M	348M	247M
Retained Earnings	2B	2.05B	2.17B	2.24B	2.32B
Treasury Stock	-214M	-403M	-865M	-838M	-732M
Comprehensive Income and Other	-3M	-5M	-2M	-2M	2M
Total Common Equity	2.32B	2.18B	1.84B	1.95B	2.04B
Total Equity	2.32B	2.18B	1.84B	1.95B	2.04B
Total Liabilities And Equity	3.71B	3.47B	2.98B	2.94B	3.04B
Supplemental Items
ECS Total Shares Outstanding on Filing Date	4.42M	2.76M	2.76M	2.84M	3.13M
ECS Total Common Shares Outstanding	4.42M	3.92M	2.76M	2.84M	3.13M
Book Value / Share	524.56	555.74	668.35	685.99	650.53
Tangible Book Value	1.98B	1.84B	1.55B	1.71B	1.84B
Tangible Book Value Per Share	448.71	468.47	562.94	602.09	586.05
Total Debt	588M	503M	239M	177M	116M
Net Debt	-1.14B	-1.26B	-970M	-1.08B	-1.12B
Debt Equivalent of Unfunded Proj. Benefit Obligation	340M	326M	327M	339M	347M
Inventories - Work In Process, Total	3M	5M	1M	1M	2M
Inventories - Finished Goods, Total	39M	32M	39M	24M	56M
Inventories - Others	1M	-	1M	-	1M
Full Time Employees	205	200	200	196	190

Fiscal Period: October	2021	2022	2023	2024	2025
Net Income	176M	159M	242M	159M	188M
Depreciation & Amortization - CF	98M	128M	152M	164M	133M
Amortization of Goodwill and Intangible Assets - (CF)	14M	14M	14M	14M	14M
Depreciation & Amortization, Total	112M	142M	166M	178M	147M
(Gain) Loss From Sale Of Asset	-7M	57M	8M	-	8M
(Gain) Loss on Sale of Investments - (CF)	-	-	-	-	-
Other Operating Activities, Total	-15M	-76M	-49M	-105M	-45M
Change In Accounts Receivable	50M	-35M	-25M	9M	-22M
Change In Inventories	31M	6M	-3M	15M	-33M
Change In Accounts Payable	-8M	-11M	-7M	4M	16M
Change in Other Net Operating Assets	7M	11M	7M	-30M	23M
Cash from Operations	346M	253M	339M	230M	282M
Capital Expenditure	-13M	-11M	-9M	-49M	-111M
Sale of Property, Plant, and Equipment	31M	228M	-	36M	-
Cash Acquisitions	-	-	-	-	-
Sale (Purchase) of Intangible assets	-97M	-105M	-85M	-92M	-88M
Investment in Marketable and Equity Securities, Total	-34M	-	-	-31M	-
Other Investing Activities, Total	-	-	-41M	24M	5M
Cash from Investing	-113M	112M	-135M	-112M	-194M
Short Term Debt Issued, Total	100M	100M	-	-	-
Long-Term Debt Issued, Total	-	-	-	-	-
Total Debt Issued	100M	100M	-	-	-
Short Term Debt Repaid, Total	-100M	-100M	-200M	-	-
Long-Term Debt Repaid, Total	-83M	-85M	-63M	-61M	-61M
Total Debt Repaid	-183M	-185M	-263M	-61M	-61M
Issuance of Common Stock	148M	-	-	30M	-
Repurchase of Common Stock	-114M	-189M	-462M	-	-
Common Dividends Paid	-28M	-48M	-32M	-35M	-42M
Common & Preferred Stock Dividends Paid	-28M	-48M	-32M	-35M	-42M
Other Financing Activities, Total	-4M	-4M	-3M	-1M	-3M
Cash from Financing	-81M	-326M	-760M	-67M	-106M
Miscellaneous Cash Flow Adjustments	-	-1M	-	-2M	-
Net Change in Cash	152M	38M	-556M	49M	-18M
Supplemental Items
Cash Interest Paid	3M	3M	2M	1M	1M
Cash Income Tax Paid (Refund)	15M	77M	50M	110M	45M
Levered Free Cash Flow	239M	125M	254M	22.25M	69M
Unlevered Free Cash Flow	241M	127M	256M	22.88M	69.62M
Change In Net Working Capital	-126M	39M	-41M	106M	-1M
Net Debt Issued / Repaid	-83M	-85M	-263M	-61M	-61M

Fiscal Period: October	2021	2022	2023	2024	2025
Profitability
Return on Assets	3.07	3.9	4.42	3.11	4.04
Return on Total Capital	3.92	5.01	5.98	4.37	5.64
Return On Equity %	5.32	4.45	7.81	5.28	6.28
Return on Common Equity	5.32	4.45	7.81	5.28	6.28
Margin Analysis
Gross Profit Margin %	40.96	41.86	39.61	38.4	39.73
SG&A Margin	33.67	33.2	31.29	32.73	32.32
EBITDA Margin %	11.8	14.15	14.37	12.53	13.05
EBITA Margin %	7.85	9.2	8.83	6.21	7.95
EBIT Margin %	7.29	8.66	8.32	5.67	7.41
Income From Continuing Operations Margin %	4.83	3.87	5.73	3.86	4.8
Net Income Margin %	4.83	3.87	5.73	3.86	4.8
Net Avail. For Common Margin %	4.83	3.87	5.73	3.86	4.8
Normalized Net Income Margin	4.53	5.36	5.24	3.76	4.68
Levered Free Cash Flow Margin	9.64	4.84	9.27	0.86	2.65
Unlevered Free Cash Flow Margin	9.71	4.91	9.32	0.88	2.67
Asset Turnover
Asset Turnover	0.67	0.72	0.85	0.88	0.87
Fixed Assets Turnover	2.08	2.57	3.16	3.03	2.99
Receivables Turnover (Average Receivables)	11.8	12.74	11.74	10.76	10.53
Inventory Turnover (Average Inventory)	24.85	37.6	42.46	48.42	37.38
Short Term Liquidity
Current Ratio	2.87	3.13	2.91	3.7	3.35
Quick Ratio	2.76	3.03	2.78	3.51	3.11
Operating Cash Flow to Current Liabilities	0.5	0.39	0.65	0.54	0.59
Days Sales Outstanding (Average Receivables)	30.94	28.64	31.08	34	34.68
Days Outstanding Inventory (Average Inventory)	14.69	9.71	8.6	7.56	9.76
Average Days Payable Outstanding	11.58	11.7	10.99	11.34	13.54
Cash Conversion Cycle (Average Days)	34.05	26.65	28.68	30.23	30.9
Long Term Solvency
Total Debt/Equity	25.38	23.09	12.95	9.1	5.69
Total Debt / Total Capital	20.24	18.76	11.47	8.34	5.39
LT Debt/Equity	13.08	11.02	9.65	5.96	2.7
Long-Term Debt / Total Capital	10.43	8.95	8.54	5.46	2.55
Total Liabilities / Total Assets	37.61	37.23	38	33.76	32.85
EBIT / Interest Expense	60.33	74.67	114	147	193
EBITDA / Interest Expense	97.67	122	197	325	340
(EBITDA - Capex) / Interest Expense	93.33	118.33	192.5	276	229
Total Debt / EBITDA	2.01	1.37	0.61	0.54	0.34
Net Debt / EBITDA	-3.88	-3.45	-2.46	-3.33	-3.31
Total Debt / (EBITDA - Capex)	2.1	1.42	0.62	0.64	0.51
Net Debt / (EBITDA - Capex)	-4.06	-3.55	-2.52	-3.92	-4.91
Growth Over Prior Year
Total Revenues, 1 Yr. Growth %	0.85	4.19	5.99	-5.4	0.42
Gross Profit, 1 Yr. Growth %	1.09	6.49	0.28	-8.29	3.92
EBITDA, 1 Yr. Growth %	20.08	24.91	7.65	-17.51	4.62
EBITA, 1 Yr. Growth %	35.42	22.05	1.68	-33.47	28.57
EBIT, 1 Yr. Growth %	39.23	23.76	1.79	-35.53	31.29
Earnings From Cont. Operations, 1 Yr. Growth %	69.01	-16.67	57	-36.31	25
Net Income, 1 Yr. Growth %	69.01	-16.67	57	-36.31	25
Normalized Net Income, 1 Yr. Growth %	39.53	23.33	3.6	-32.17	25
Diluted EPS Before Extra, 1 Yr. Growth %	66.95	-11.73	117.41	-31.8	21.76
Accounts Receivable, 1 Yr. Growth %	-21.61	19.46	11.31	-4.07	9.75
Inventory, 1 Yr. Growth %	-42.67	-13.95	10.81	-39.02	136
Net Property, Plant and Equip., 1 Yr. Growth %	-4.27	-26.87	3.87	-6.21	9.76
Total Assets, 1 Yr. Growth %	1.56	-6.57	-14.24	-1.28	3.3
Tangible Book Value, 1 Yr. Growth %	4.98	-7.37	-15.36	9.91	7.49
Common Equity, 1 Yr. Growth %	5.65	-6	-15.29	5.47	4.73
Cash From Operations, 1 Yr. Growth %	394.29	-26.88	33.99	-32.15	22.61
Capital Expenditures, 1 Yr. Growth %	18.18	-15.38	-18.18	444.44	126.53
Levered Free Cash Flow, 1 Yr. Growth %	-648.42	-47.7	103.2	-91.25	210.11
Unlevered Free Cash Flow, 1 Yr. Growth %	-677.54	-47.33	101.18	-91.05	204.37
Dividend Per Share, 1 Yr. Growth %	5	21.43	11.76	36.84	7.69
Compound Annual Growth Rate Over Two Years
Total Revenues, 2 Yr. CAGR %	-5.27	2.51	5.09	0.14	-2.53
Gross Profit, 2 Yr. CAGR %	-7.28	3.76	3.34	-4.1	-2.38
EBITDA, 2 Yr. CAGR %	-11.61	22.47	15.96	-5.77	-7.11
EBITA, 2 Yr. CAGR %	-12.38	28.56	11.4	-17.75	-7.51
EBIT, 2 Yr. CAGR %	-13.16	31.27	12.23	-18.99	-8
Earnings From Cont. Operations, 2 Yr. CAGR %	-13.4	18.68	14.38	0	-10.77
Net Income, 2 Yr. CAGR %	-13.4	18.68	14.38	0	-10.77
Normalized Net Income, 2 Yr. CAGR %	-13.4	31.18	13.04	-16.17	-7.92
Diluted EPS Before Extra, 2 Yr. CAGR %	-13.93	21.39	38.53	21.77	-8.87
Accounts Receivable, 2 Yr. CAGR %	-0.8	-3.23	15.31	3.34	2.61
Inventory, 2 Yr. CAGR %	-13.9	-29.76	-2.35	-17.8	19.96
Net Property, Plant and Equip., 2 Yr. CAGR %	-3.58	-16.33	-12.84	-1.3	1.46
Total Assets, 2 Yr. CAGR %	3.4	-2.59	-10.49	-7.98	0.99
Tangible Book Value, 2 Yr. CAGR %	1.79	-1.39	-11.45	-3.55	8.7
Common Equity, 2 Yr. CAGR %	3.59	-0.34	-10.76	-5.48	5.1
Cash From Operations, 2 Yr. CAGR %	10.96	90.11	-1.02	-4.65	-8.79
Capital Expenditures, 2 Yr. CAGR %	-41.51	0	-16.8	111.06	251.19
Levered Free Cash Flow, 2 Yr. CAGR %	10.73	69.36	3.09	-57.83	-47.91
Unlevered Free Cash Flow, 2 Yr. CAGR %	10.63	74.41	2.94	-57.56	-47.8
Dividend Per Share, 2 Yr. CAGR %	-10.13	12.92	16.5	23.67	21.4
Compound Annual Growth Rate Over Three Years
Total Revenues, 3 Yr. CAGR %	-2.01	-2.22	3.66	1.47	0.23
Gross Profit, 3 Yr. CAGR %	-2.7	-2.9	2.58	-0.69	-1.5
EBITDA, 3 Yr. CAGR %	-1.54	-0.81	17.32	3.52	-2.43
EBITA, 3 Yr. CAGR %	2.7	-2.15	18.89	-6.19	-4.55
EBIT, 3 Yr. CAGR %	1.52	-2.27	20.6	-6.7	-4.84
Earnings From Cont. Operations, 3 Yr. CAGR %	3.26	-14.5	30.28	-5.9	7.72
Net Income, 3 Yr. CAGR %	3.26	-14.5	30.28	-5.9	7.72
Normalized Net Income, 3 Yr. CAGR %	0.94	-2.57	21.26	-4.66	-4.23
Diluted EPS Before Extra, 3 Yr. CAGR %	2.84	-13.2	47.42	9.39	21.77
Accounts Receivable, 3 Yr. CAGR %	-5.75	5.54	1.39	8.45	5.43
Inventory, 3 Yr. CAGR %	45.36	-13.92	-18.23	-16.54	16.83
Net Property, Plant and Equip., 3 Yr. CAGR %	-2.66	-12.06	-10.07	-10.69	2.26
Total Assets, 3 Yr. CAGR %	3.11	-0.04	-6.64	-7.52	-4.37
Tangible Book Value, 3 Yr. CAGR %	3.53	-1.36	-6.28	-4.84	0
Common Equity, 3 Yr. CAGR %	4.46	0.29	-5.6	-5.65	-2.19
Cash From Operations, 3 Yr. CAGR %	3.95	-3.44	69.19	-12.73	3.68
Capital Expenditures, 3 Yr. CAGR %	-17.32	-33.85	-6.47	55.63	116.09
Levered Free Cash Flow, 3 Yr. CAGR %	0.85	-13.77	79.96	-54.69	-18
Unlevered Free Cash Flow, 3 Yr. CAGR %	0.84	-13.61	82.91	-54.39	-18.16
Dividend Per Share, 3 Yr. CAGR %	-2.99	-0.65	12.53	22.92	18.1
Compound Annual Growth Rate Over Five Years
Total Revenues, 5 Yr. CAGR %	-2.83	0.12	0.77	-1.28	1.14
Gross Profit, 5 Yr. CAGR %	-1.88	0.68	-0.33	-3.38	0.57
EBITDA, 5 Yr. CAGR %	-3.77	4.34	5.12	-2.82	6.86
EBITA, 5 Yr. CAGR %	-2.21	9.53	6.1	-8.72	7.53
EBIT, 5 Yr. CAGR %	-3.65	8.21	5.68	-9.34	8.22
Earnings From Cont. Operations, 5 Yr. CAGR %	-3.45	-0.4	7.57	-8.97	11.98
Net Income, 5 Yr. CAGR %	-3.45	-0.4	7.57	-8.97	11.98
Normalized Net Income, 5 Yr. CAGR %	-5.51	9.2	5.62	-8.25	8.61
Diluted EPS Before Extra, 5 Yr. CAGR %	-6.06	0.12	15.85	-0.61	21.62
Accounts Receivable, 5 Yr. CAGR %	-3.49	1.51	2.17	4.65	1.88
Inventory, 5 Yr. CAGR %	6.76	14.26	23.97	-15.49	-4.69
Net Property, Plant and Equip., 5 Yr. CAGR %	-2.06	-7.8	-6.87	-7.91	-5.63
Total Assets, 5 Yr. CAGR %	4.21	1.09	-2.56	-3.3	-3.66
Tangible Book Value, 5 Yr. CAGR %	6.14	0.36	-2.74	-2.24	-0.56
Common Equity, 5 Yr. CAGR %	7.04	2.22	-1.92	-2.06	-1.46
Cash From Operations, 5 Yr. CAGR %	1.07	2.56	1.94	-3.93	32.14
Capital Expenditures, 5 Yr. CAGR %	-4.07	-14.45	-17.11	5.22	58.78
Levered Free Cash Flow, 5 Yr. CAGR %	3.74	10.71	1.74	-35.23	9.6
Unlevered Free Cash Flow, 5 Yr. CAGR %	3.58	10.14	1.68	-34.99	10.77
Dividend Per Share, 5 Yr. CAGR %	6.96	4.98	4.38	8.45	16