THE WHY HOW DO COMPANY Statistics

Total Valuation

TYO:3823 has a market cap or net worth of JPY 5.78 billion. The enterprise value is 5.66 billion.

Market Cap	5.78B
Enterprise Value	5.66B

Important Dates

The last earnings date was Tuesday, April 14, 2026.

Earnings Date	Apr 14, 2026
Ex-Dividend Date	n/a

Share Statistics

TYO:3823 has 131.42 million shares outstanding. The number of shares has increased by 51.57% in one year.

Current Share Class	131.42M
Shares Outstanding	131.42M
Shares Change (YoY)	+51.57%
Shares Change (QoQ)	+3.06%
Owned by Insiders (%)	23.58%
Owned by Institutions (%)	4.53%
Float	89.30M

Valuation Ratios

PE Ratio	n/a
Forward PE	n/a
PS Ratio	2.19
PB Ratio	4.08
P/TBV Ratio	7.54
P/FCF Ratio	n/a
P/OCF Ratio	n/a
PEG Ratio	n/a

Financial Ratio History

Enterprise Valuation

EV / Earnings	-10.49
EV / Sales	2.14
EV / EBITDA	n/a
EV / EBIT	n/a
EV / FCF	-11.05

Financial Position

The company has a current ratio of 2.45, with a Debt / Equity ratio of 0.81.

Current Ratio	2.45
Quick Ratio	1.75
Debt / Equity	0.81
Debt / EBITDA	n/a
Debt / FCF	-2.23
Interest Coverage	-79.73

Financial Efficiency

Return on equity (ROE) is -37.36% and return on invested capital (ROIC) is -92.97%.

Return on Equity (ROE)	-37.36%
Return on Assets (ROA)	-25.11%
Return on Invested Capital (ROIC)	-92.97%
Return on Capital Employed (ROCE)	-48.13%
Weighted Average Cost of Capital (WACC)	8.32%
Revenue Per Employee	34.75M
Profits Per Employee	-7.09M
Employee Count	76
Asset Turnover	0.89
Inventory Turnover	4.18

Taxes

In the past 12 months, TYO:3823 has paid 62.00 million in taxes.

Income Tax	62.00M
Effective Tax Rate	n/a

Stock Price Statistics

The stock price has decreased by -56.00% in the last 52 weeks. The beta is 1.00, so TYO:3823's price volatility has been similar to the market average.

Beta (5Y)	1.00
52-Week Price Change	-56.00%
50-Day Moving Average	51.08
200-Day Moving Average	62.39
Relative Strength Index (RSI)	42.95
Average Volume (20 Days)	8,717,095

Short Selling Information

Short Interest	n/a
Short Previous Month	n/a
Short % of Shares Out	n/a
Short % of Float	n/a
Short Ratio (days to cover)	n/a

Income Statement

In the last 12 months, TYO:3823 had revenue of JPY 2.64 billion and -539.00 million in losses. Loss per share was -4.59.

Revenue	2.64B
Gross Profit	1.46B
Operating Income	-1.20B
Pretax Income	-473.00M
Net Income	-539.00M
EBITDA	-1.12B
EBIT	-1.20B
Loss Per Share	-4.59

Full Income Statement

Balance Sheet

The company has 1.30 billion in cash and 1.14 billion in debt, giving a net cash position of 157.00 million or 1.19 per share.

Cash & Cash Equivalents	1.30B
Total Debt	1.14B
Net Cash	157.00M
Net Cash Per Share	1.19
Equity (Book Value)	1.42B
Book Value Per Share	10.55
Working Capital	1.25B

Full Balance Sheet

Cash Flow

In the last 12 months, operating cash flow was -477.00 million and capital expenditures -35.00 million, giving a free cash flow of -512.00 million.

Operating Cash Flow	-477.00M
Capital Expenditures	-35.00M
Depreciation & Amortization	81.00M
Net Borrowing	373.00M
Free Cash Flow	-512.00M
FCF Per Share	-3.90

Full Cash Flow Statement

Margins

Gross margin is 55.24%, with operating and profit margins of -45.29% and -20.41%.

Gross Margin	55.24%
Operating Margin	-45.29%
Pretax Margin	-17.91%
Profit Margin	-20.41%
EBITDA Margin	-42.22%
EBIT Margin	-45.29%
FCF Margin	n/a

Dividends & Yields

TYO:3823 does not appear to pay any dividends at this time.

Dividend Per Share	n/a
Dividend Yield	n/a
Dividend Growth (YoY)	n/a
Years of Dividend Growth	n/a
Payout Ratio	n/a
Buyback Yield	-51.57%
Shareholder Yield	-51.57%
Earnings Yield	-9.32%
FCF Yield	-8.85%

Stock Splits

The last stock split was on February 26, 2014. It was a forward split with a ratio of 100.

Last Split Date	Feb 26, 2014
Split Type	Forward
Split Ratio	100

Scores

TYO:3823 has an Altman Z-Score of 2.75 and a Piotroski F-Score of 3. A Z-score under 3 suggests an increased risk of bankruptcy.

Altman Z-Score	2.75
Piotroski F-Score	3