SCAT Inc.

SCAT Inc.

3974.T
SCAT Inc.JP flagTokyo Stock Exchange
587.00
JPY
+2.00
- -
1.84BMarket Cap
SCAT Inc.
3974.T
(Tokyo Stock Exchange)

Recent

price

587.00

P/E

ratio

- -

div

yld

- -

ROIC.AI

2014
2015
2016
2017
2018
2019
2020
2021
2022
2023
2024
2025
TTM
FRC
856.45
764.76
749.43
605.09
609.01
638.33
568.04
565.99
624.62
916.66
928.76
- -
999.09
Revenue per Share
48.23
29.05
37.44
24.2
25.32
36.94
16.54
27.56
24.3
52.79
35.87
- -
53.42
Basic EPS, GAAP
57.86
-0.44
62.75
29.93
50.07
36.51
-15.21
53.77
33.13
82.07
31.95
- -
- -
Free Cash Flow per Basic Share
2.09
3.33
3.33
4.5
6.63
7.64
8.65
6.59
11.8
10.72
12.76
- -
- -
Dividend per Share
405.24
430.95
465.06
438.06
448.34
477.62
485.5
500.55
542.65
793.54
872.78
- -
884.12
Book Value per Share
327.46
346.36
384.62
424.06
411.99
441.31
435.71
451.57
442.8
519.15
611.38
- -
598.13
Tangible Book Value per Share
4
4
4
4
4
4
4
4
4
3
3
- -
3
Basic Weighted Avg Shares
3,276
2,925
2,867
2,573
2,640
2,767
2,462
2,484
2,588
2,742
2,595
2,605
2,759
Sales/Revenue/Turnover
9.97
7.4
7.6
5.88
6.57
8.67
5.25
7.28
8.66
8.31
5.7
7.41
8.23
Operating Margin (%)
108
124
137
146
135
136
116
114
143
167
179
148
- -
Depreciation Expense
184
111
143
103
110
160
72
121
101
158
100
126
148
Net Income, GAAP
42.67
47.76
40.18
28.89
37.79
32.92
41.3
31.4
36.71
34.93
37
33.39
35.36
Effective Tax Rate (%)
5.63
3.8
5
4
4.16
5.79
2.91
4.87
3.89
5.76
3.86
4.82
5.35
Profit Margin (%)
651
821
954
1,345
1,251
1,306
1,268
1,292
1,392
997
1,152
1,133
1,104
Working Capital
681
606
530
549
487
425
390
304
240
179
117
55
148
LT Debt
1,421
1,519
1,650
1,952
2,033
2,160
2,194
2,317
2,177
1,845
1,947
2,039
1,920
Total Equity
- -
5.05
5.74
4.4
4.15
6.03
2.71
4.24
5.01
6.09
4.33
5.9
6.52
Return on Invested Capital (%)
- -
4.96
6.23
4.4
4.52
6.42
2.76
4.43
3.7
5.94
3.86
4.81
5.45
Return on Capital (%)
- -
6.95
8.36
5.65
5.77
7.98
3.43
5.62
4.53
6.83
4.16
5.06
6.19
Return on Common Equity (%)

Capital Structure

FRC

in mil. unless spec.
Oct'23
Jan'24
Apr'24
ST Debt
62
62
62
LT Borrowings
179
163
148
LT Finance Leases
- -
- -
- -
Preferred Equity and Hybrid Capital
- -
- -
- -
Shares Outstanding
3
3
3
Market Capitalization
1,726
1,403
1,314

Working Capital

FRC

in mil. unless spec.
Oct'23
Jan'24
Apr'24
Total Current Assets
1,520
1,440
1,540
Cash, Cash Equivalents & STI
1,209
1,041
1,193
Accounts Receivable, Net
247
279
259
Inventories
42
54
28
Total Current Liabilities
523
392
436
Payables & Accruals
- -
- -
- -
ST Debt
62
62
62
Deferred Revenue
- -
- -
- -

Growth Rates

FRC

in mil. unless spec.

(avg. rate of change)

10 years
5 years
1 year
Total Equity
3.35%
-1.09%
4.73%
Free Cash Flow
-1,485.58%
-98.23%
-6.59%
Net Income, GAAP
9.56%
19.51%
25.25%
Sales/Revenue/Turnover
-0.98%
1.21%
0.4%
Total Cash Common Dividend
17.15%
8.55%
19.83%

Quarterly Revenue

FRC

in mil. unless spec.

Year

Q1
Q2
Q3
Q4
FY
2023
649
713
682
698
2,742
2024
674
704
- -
- -
2,595
2025
- -
- -
- -
- -
2,605

Quarterly Earnings Per Share

FRC

in mil. unless spec.

Year

Q1
Q2
Q3
Q4
FY
2023
8.92
- -
- -
- -
52.79
2024
10.72
- -
- -
- -
35.87
2025
- -
- -
- -
- -
- -

Quarterly Dividends Per Share

FRC

in mil. unless spec.

Year

Q1
Q2
Q3
Q4
FY
2023
- -
- -
- -
- -
10.72
2024
- -
- -
- -
- -
12.76
2025
- -
- -
- -
- -
- -
Business
SCAT Inc. (3974.T) develops and provides specialized information technology (IT) solutions primarily for the beauty salon industry in Japan; its core offerings include the Sacla PREMIUM POS cash register and customer management system, VID System, Alcas, BEAUTY WORKS, Mail Meister mobile email utilization system, Reservation Meister web reservation system, i-SCAP EX sales management system for beauty material dealers, customer attraction tools such as Salon Appli, and support services for salon openings and management. The company also delivers business process outsourcing (BPO) and accounting/finance services tailored for small and medium-sized enterprises (SMEs); additionally, it plans and operates paid nursing homes with nursing care services. Founded in 1969 and headquartered in Oyama, Japan, SCAT Inc. operates across three main segments—Beauty Salons ICT, SME Business Services, and Nursing Care—targeting beauty salons, SMEs, and elderly care providers domestically. In recent developments, the company changed its name from TBCSCAT Inc. to SCAT Inc. in May 2023; launched the new Sacla Premium Plus product in May 2025 to advance digital transformation (DX) in the beauty sector; announced a merger with its consolidated subsidiary VID Co., Ltd. in June 2025 and an absorption merger of another wholly owned subsidiary in March 2025; revised its consolidated earnings forecast upward and increased interim dividend expectations in October 2025 and March 2025, respectively; and had its SCAT IT solutions selected for the 2025 IT Introduction Subsidy program in March 2025 to support DX initiatives.[news:2025/05/14][news:2025/06/01][news:2025/03/14][news:2025/10/14][news:2025/03/11] These strategic moves, including consolidations and product innovations, underscore SCAT Inc.'s focus on operational efficiency, technological enhancement, and sustained growth in its core markets.[web:news]