3974
SCAT Inc.
SCAT株式会社
Information & Communication
SCAT Inc. provides various IT solutions for beauty salons. The company offers Sacla, a POS cash register customer management system for beauty and hair salons; Mail Meister, a mobile email system; Reservation Meister, a web reservation system; and i-SCAP EX, a sales management system exclusively for beauty material dealers, as well as support services for salon openings and beauty salon management. It is also involved in the provision of accounting and finance business services for small and medium-sized businesses. In addition, the company plans and operates paid nursing homes with nursing care. The company was formerly known as Tbcscat Inc. and changed its name to SCAT Inc. in May 2023. SCAT Inc. was incorporated in 1969 and is headquartered in Oyama, Japan.
Read more
← Companies
Overview
Filings & Signals
Ownership
Financials
▾ Collapse Charts
Income Statement
Balance Sheet
Cash Flow
Ratios & Per Share
Metric
FY 2025
EDINET ↗
FY 2024
EDINET ↗
FY 2023
EDINET ↗
FY 2022
EDINET ↗
FY 2021
EDINET ↗
Net Sales
¥2.6B
¥2.6B
¥2.7B
¥2.6B
¥2.5B
Cost of Sales
¥1.6B
¥1.6B
¥1.7B
¥1.5B
¥1.5B
Gross Profit
¥1.0B
¥998M
¥1.1B
¥1.1B
¥1.0B
SG&A
¥842M
¥850M
¥859M
¥860M
¥836M
Operating Income
¥193M
¥148M
¥228M
¥224M
¥181M
Non-Operating Income
¥8M
¥10M
¥8M
¥3M
¥4M
Dividend Income
¥0M
¥0M
¥0M
¥0M
¥0M
Interest Income
¥2M
¥0M
¥0M
¥0M
¥0M
Non-Operating Expenses
¥3M
¥1M
¥5M
¥4M
¥4M
Interest Expense
¥1M
¥1M
¥2M
¥3M
¥4M
Ordinary Income
¥197M
¥157M
¥231M
¥223M
¥181M
Pre-tax Income
¥188M
¥159M
¥243M
¥159M
¥176M
Income Taxes
¥63M
¥59M
¥85M
¥58M
¥55M
Current Tax
¥77M
¥61M
¥93M
¥55M
¥64M
Deferred Tax
¥-14M
¥-2M
¥-8M
¥3M
¥-9M
Net Income (owners)
¥126M
¥100M
¥158M
¥101M
¥121M
Comprehensive Income
¥130M
¥101M
¥161M
¥98M
¥118M
EBITDA
¥341M
¥327M
¥395M
¥367M
¥294M
Goodwill Amort. (J-GAAP)
¥15M
¥15M
¥15M
¥15M
¥15M
EPS
¥43.76
¥35.87
¥52.79
¥24.30
¥27.56
Shares Outstanding
3.4M
3.0M
3.0M
4.1M
4.6M
Shares Issued (total)
5.2M
5.2M
5.2M
5.2M
5.2M
Treasury Shares
1.9M
2.2M
2.3M
1.1M
0.6M
Metric
FY 2025
EDINET ↗
FY 2024
EDINET ↗
FY 2023
EDINET ↗
FY 2022
EDINET ↗
FY 2021
EDINET ↗
Total Assets
¥3.0B
¥2.9B
¥3.0B
¥3.5B
¥3.7B
Current Assets
¥1.6B
¥1.6B
¥1.5B
¥2.0B
¥2.0B
Cash & Deposits
¥1.2B
¥1.3B
¥1.2B
¥1.8B
¥1.7B
Trade Receivables
¥259M
¥237M
¥247M
¥221M
¥186M
Inventories
¥57M
¥24M
¥40M
¥33M
¥40M
Non-Current Assets
¥1.4B
¥1.4B
¥1.5B
¥1.4B
¥1.7B
PP&E
¥911M
¥830M
¥885M
¥853M
¥1.2B
Goodwill
¥7M
¥22M
¥37M
¥52M
¥67M
Intangible Assets
¥202M
¥238M
¥291M
¥343M
¥335M
Investment Securities
¥70M
¥63M
¥30M
—
—
Deferred Tax Assets
¥173M
¥161M
¥160M
¥153M
¥155M
Total Liabilities
¥997M
¥992M
¥1.1B
¥1.3B
¥1.4B
Current Liabilities
¥483M
¥427M
¥523M
¥656M
¥693M
ST Debt
¥62M
¥62M
¥62M
¥264M
¥286M
Taxes Payable
¥54M
¥23M
¥72M
¥28M
¥52M
Non-Current Liabilities
¥514M
¥566M
¥608M
¥637M
¥705M
Total LT Borrowings
¥55M
¥117M
¥178M
¥240M
¥304M
Pension Obligations
¥347M
¥339M
¥327M
¥326M
¥340M
Total Equity
¥2.0B
¥1.9B
¥1.8B
¥2.2B
¥2.3B
Capital Stock
¥200M
¥200M
¥200M
¥200M
¥200M
Capital Surplus
¥247M
¥348M
¥338M
¥338M
¥338M
Retained Earnings
¥2.3B
¥2.2B
¥2.2B
¥2.0B
¥2.0B
Treasury Stock
¥-733M
¥-839M
¥-865M
¥-403M
¥-215M
AOCI
¥3M
¥-1M
¥-3M
¥-6M
¥-3M
Equity (owners)
¥2.0B
¥1.9B
¥1.8B
¥2.2B
¥2.3B
Total Interest-Bearing Debt ⓘ
¥117M
¥178M
¥240M
¥504M
¥590M
Net Cash ⓘ
¥1.1B
¥1.1B
¥969M
¥1.3B
¥1.1B
NCAV ⓘ
¥619M
¥586M
¥389M
¥755M
¥587M
NCAV/Share
¥184
¥192
¥131
¥183
¥127
BV/Share
¥606
¥639
¥620
¥528
¥500
Metric
FY 2025
EDINET ↗
FY 2024
EDINET ↗
FY 2023
EDINET ↗
FY 2022
EDINET ↗
FY 2021
EDINET ↗
Operating CF
¥283M
¥230M
¥340M
¥253M
¥347M
Interest Paid
¥-1M
¥-1M
¥-2M
¥-3M
¥-3M
Interest Received
¥2M
¥0M
¥0M
¥0M
¥0M
D&A
¥133M
¥164M
¥152M
¥128M
¥99M
Goodwill Amort.
¥15M
¥15M
¥15M
¥15M
¥15M
Investing CF
¥-195M
¥-113M
¥-136M
¥112M
¥-113M
CapEx
¥111M
¥48M
¥9M
¥10M
¥13M
Purchase Investments
—
¥-31M
—
—
¥-34M
Proceeds from Invest.
—
—
—
—
¥0M
Financing CF
¥-106M
¥-68M
¥-761M
¥-327M
¥-81M
Dividends Paid
¥-43M
¥-36M
¥-32M
¥-49M
¥-29M
Share Buybacks
¥-0M
—
¥-463M
¥-190M
¥-114M
LT Debt Repaid
¥-62M
¥-62M
¥-64M
¥-86M
¥-84M
Free Cash Flow
¥171M
¥182M
¥331M
¥243M
¥333M
Net Change in Cash
¥-18M
¥49M
¥-557M
¥39M
¥152M
Metric
FY 2025
EDINET ↗
FY 2024
EDINET ↗
FY 2023
EDINET ↗
FY 2022
EDINET ↗
FY 2021
EDINET ↗
ROE
6.3%
5.3%
7.9%
4.5%
5.4%
ROA
4.2%
3.4%
4.9%
2.8%
3.3%
EPS
¥43.76
¥35.87
¥52.79
¥24.30
¥27.56
DPS
¥14.00
¥13.00
¥10.50
¥8.50
¥7.00
BPS
¥650.74
¥686.19
¥668.18
¥555.60
¥524.51
FCF/Share
¥51
¥60
¥111
¥59
¥72
NCAV/Share
¥184
¥192
¥131
¥183
¥127
Payout Ratio
32.0%
36.2%
19.9%
35.0%
25.4%
Event Timeline
S Shareholder
A Capital Signal
▾ Hide Chart
Large Shareholder Reports 4
Date Activist Stake Event Flag Demands Source
2026-04-06
EPARK , INC.
8.55%
+1.0%
change
Passive
—
2025-12-22
EPARK , INC.
7.55%
+1.25%
change
Passive
—
2025-11-20
EPARK , INC.
6.3%
+1.04%
change
Passive
—
2025-11-07
EPARK , INC.
5.26%
initial_5pct
Passive
—
Top 10 Shareholders
Ownership DNA
Cross-Holdings Tracker 1
#
Shareholder
Shares (thou.)
% of Total
1
株式会社EPARK
257
7.68%
2
Japan Custody Bank
株式会社日本カストディ銀行(信託口)
226
6.75%
3
Fukoku Mutual Life Insurance
富国生命保険相互会社(常任代理人 日本カストディ銀行)
224
6.68%
4
RRK
株式会社RRK
176
5.24%
5
M H GROUP LTD.
株式会社エム・エイチ・グループ
162
4.83%
6
安田 茂幸
137
4.10%
7
SCAT Employee Stock Ownership Plan
SCAT従業員持株会
95
2.83%
8
田中 秀幸
71
2.14%
9
長島 秀夫
53
1.58%
10
石塚 久美雄
43
1.30%
Domestic Nominees
6.8%
-0.2% vs 2024
Trust bank custodians — GPIF, pensions, investment trusts
Foreign Custodians
0.0%
+0.0% vs 2024
Sub-custodians for foreign asset managers
Direct / Strategic
36.4%
+1.8% vs 2024
Named entities with disclosed investment intent
Shareholder
Trend
2023
2024
2025
式会社EPARK
NEW ENTRY
—
—
—
7.68%
NEW
Japan Custody Bank
日本カストディ銀行
7.29%
6.91%
6.75%
-0.16%
Fukoku Mutual Life Insurance
富国生命保険相互会社
6.85%
6.69%
6.68%
-0.01%
RRK
式会社RRK
—
4.10%
5.24%
+1.14%
M H GROUP LTD.
式会社エム・エイチ・グループ
2.77%
4.84%
4.83%
-0.01%
安田 茂幸
4.20%
4.11%
4.10%
-0.01%
SCAT Employee Stock Ownership Plan
SCAT従業員持株会
2.62%
2.82%
2.83%
+0.01%
田中 秀幸
2.20%
2.15%
2.14%
-0.01%
長島 秀夫
NEW ENTRY
—
—
—
1.58%
NEW
石塚 久美雄
NEW ENTRY
1.33%
—
1.30%
NEW
香川 幸一
last seen 2024
Exited Top 10
7.36%
4.39%
—
上田八木短資
last seen 2024
Exited Top 10
—
2.78%
—
式会社SBIネオトレード証券
last seen 2024
Exited Top 10
—
2.74%
—
吉田 知広
last seen 2023
Exited Top 10
1.69%
—
—
東京海上日動火災保険
last seen 2023
Exited Top 10
2.72%
—
—
Concentration (HHI)
ⓘ
203
197
234
3 fiscal years · top-10 holders per year · >2,500 HHI = high concentration · entity-resolved
Portfolio Book Value
¥70M
+130% since 2023
Holdings
1
Trend
1 building
vs 2023
Held Company
FY2025
¥70M total
FY2023
¥30M total
Book Val ¥M
Shares
Book Val ¥M
Shares
㈱エム・エイチ・ グループ
70
+93.8%
↑
310,000
30
160,000
M
Portfolio total
70
30
Book value in ¥M · ↓ reduced · ↑ increased vs prior year · M = mutual holding