Company profile

Scala, Inc.

EDINET
E05187
Securities
4845
Latest annual securities report
2026-09-28 Annual Securities Report PDF HTML
Latest financial report
—
Latest filing
2026-09-29 Extraordinary Report PDF HTML

Industry position

Information & Communication

View details
Profitability Below average Current Bottom 36% 5-year trend Improving
Financial strength Weak Based on Equity ratio Current Bottom 22% 5-year trend Broadly stable
Growth Weak Current Bottom 17% 5-year trend Deteriorating
Cash generation Below average Current Bottom 35% 5-year trend Deteriorating

Half-year trend

Half-year financial trend

H1 values are cumulative year-to-date.

H2 values are calculated when comparable.

Consolidated · IFRS · Cumulative YTD

Mode

Half-year financial data

Annual key financial indicators

FY2026

Consolidated IFRS

Revenue reached ¥8.53 billion, up 4.3% year over year. Operating income was ¥522.77 million, down 30.5% year over year. Operating margin was 6.1%. Net income was ¥361.87 million, down 63.2% year over year. ROE was 7.6%; equity ratio was 45.8%; free cash flow was ¥255.98 million.

Revenue ¥8.53B up 4.3% year over year
Operating income ¥522.77M down 30.5% year over year
Net income ¥361.87M down 63.2% year over year
Total assets¥10.38B
Total equity¥4.8B
Operating cash flow¥190.67M
Free cash flow¥255.98M

Industry position details

Information & Communication

Annual data for the same fiscal year and industry

Comparison sample varies by metric

Profitability Below average

Operating margin Bottom 66% / ROE Bottom 64%

Financial strength Weak
Based on Equity ratio

Equity ratio Bottom 79%

Growth Weak

Revenue growth Bottom 71% / 3-year revenue CAGR Bottom 98%

Cash generation Below average

Operating cash flow margin Bottom 78% / Free cash flow margin Bottom 55%

Profitability Industry position history Improving
2026 Bottom 36% 2025 Top 33% 2024 Bottom 5% 2023 Bottom 20% 2022 Bottom 15%
Financial strength Industry position history Broadly stable
2026 Bottom 22% 2025 Bottom 27% 2024 Bottom 13% 2023 Bottom 19% 2022 Bottom 16%
Growth Industry position history Deteriorating
2026 Bottom 17% 2025 Bottom 6% 2024 Bottom 27% 2023 Bottom 47% 2022 Bottom 36%
Cash generation Industry position history Deteriorating
2026 Bottom 35% 2025 Top 35% 2024 Bottom 37% 2023 Bottom 42% 2022 Top 38%
Profitability Operating margin 6.1% Industry median 8.9% Bottom 66% Comparison sample 344
Profitability ROE 7.6% Industry median 11.4% Bottom 64% Comparison sample 347
Financial strength Equity ratio 45.8% Industry median 66.2% Bottom 79% Comparison sample 347
Growth Revenue growth +4.3% Industry median +8.7% Bottom 71% Comparison sample 329
Growth 3-year revenue CAGR -12.3% Industry median +7.9% Bottom 98% Comparison sample 278
Cash generation Operating cash flow margin 2.2% Industry median 8.2% Bottom 78% Comparison sample 344
Cash generation Free cash flow margin 3.0% Industry median 4.1% Bottom 55% Comparison sample 344

Annual financial data

Fiscal year Scope Accounting standard Revenue Operating income Ordinary income Profit before tax Net income Profit attributable to owners of parent Comprehensive income Total assets Total liabilities Net assets Shareholders' equity Equity Equity attributable to owners of parent Equity for ratio Operating cash flow Investing cash flow Financing cash flow Free cash flow Cash and cash equivalents Basic EPS P/E Share price Market cap Book value per share Dividend per share Shares issued Equity ratio Official equity ratio ROE ROA Operating margin Ordinary income margin Net margin Operating cash flow margin Free cash flow margin Dividend payout ratio Revenue YoY Operating income YoY Ordinary income YoY Profit before tax YoY Net income YoY Total assets YoY Equity YoY Operating cash flow YoY Investing cash flow YoY Financing cash flow YoY Free cash flow YoY Cash and cash equivalents YoY EPS YoY Dividend per share YoY Shares issued YoY Employees YoY Average salary YoY Employees Average salary
FY2026 Consolidated IFRS 8533894000 522773000 490835000 361866000 361866000 340974000 10379908000 4798261000 4755666000 4755666000 190671000 65305000 -109786000 255976000 4733369000 20.92 15.6 326.352 5799098483.568 17769459 0.4581607082 0.458 0.0760915506 0.0348621587 0.0612584361 0.0424033858 0.0223427898 0.0299952167 0.0432703398 -0.3046067526 -0.322644259 -0.6315299106 0.015352004 -0.0100531624 -0.6767192269 -0.9161222954 0.9694951781 -0.8129341832 0.0319524968 -0.6302580417 0.0004278831 0.0514705882 429
FY2025 Consolidated IFRS 8179945000 751766000 724634000 982077000 982077000 915938000 10222965000 4835851000 4803961000 4803961000 589800000 778574000 -3598972000 1368374000 4586809000 56.58 7.1 401.718 7135258473.762 17761859 0.4699185608 0.47 0.2044306771 0.0960657696 0.0919035519 0.1200591202 0.0721031743 0.1672840099 -0.236557227 1.3488440943 1.334445947 1.3400677866 -0.195039971 0.1072871797 1.3426235954 3.8065167332 -1.6695159527 2.3072323517 -0.3271893842 1.3397586021 0.0004731472 -0.2287334594 408
FY2024 Consolidated IFRS 10714549000 -2155020000 -2166670000 -2887886000 -2887886000 -2846760000 12699966000 4569504000 4338496000 4338496000 251769000 161983000 -1348174000 413752000 6817385000 -166.53 17753459 0.3416147728 0.342 -0.6656421949 -0.2273932072 -0.2011302576 -0.2695294034 0.0234978626 0.0386159044 -0.1526246214 -9.3027489357 -10.2635489884 -12.2122135449 -0.3066385929 -0.4460740422 -0.5813318877 1.7538756533 0.4010072265 0.0705374007 -0.1192464214 -12.1957210777 0.0010826503 -0.1836419753 529
FY2023 Consolidated IFRS 12644395000 259555000 233892000 -218577000 -218577000 -118733000 18316517000 8089459000 7832267000 7832267000 601357000 -214867000 -2250735000 386490000 7740400000 -12.62 17734259 0.4276067879 0.428 -0.0279072458 -0.0119333277 0.0205272771 -0.0172864736 0.0475591754 0.0305661125 0.2624802569 1.6594552707 1.567773446 0.5821003103 -0.1200923329 -0.0984345388 -0.7064480604 0.8865263546 -5.6389054398 1.4932747576 -0.1958349311 0.5745111261 0.0020340984 0.1020408163 648
FY2022 Consolidated IFRS 10015519000 -393590000 -411946000 -523037000 -523037000 -727325000 20816408000 9006252000 8687408000 8687408000 2048554000 -1893541000 -339022000 155013000 9625387000 -29.66 17698259 0.4173346333 0.417 -0.0602063354 -0.0251261889 -0.0392980134 -0.0522226557 0.2045379775 0.0154772808 0.1466463506 -2.7863172609 -3.1842890851 -1.1706393237 0.0239251235 -0.1451606825 1.842000849 -1.427517535 0.8927273211 -0.9699002013 -0.0187747482 -1.1698545413 0.0057280997 0.230125523 588
FY2021 Consolidated IFRS 8734619000 220336000 188595000 3065161000 3065161000 3388079000 20330010000 10470977000 10162621000 10162621000 720814000 4429154000 -3160376000 5149968000 9809559000 174.62 4.3 750.866 13213333649.494 17597459 0.4998827349 0.5 0.3016112674 0.1507702652 0.0252255994 0.3509209732 0.0825238056 0.5896041945 -0.4869822303 -0.764201262 -0.7922605646 8.5437932795 -0.1839571923 0.3727726733 -0.3627695999 4.1007277951 -2.8420501677 18.324967957 0.2539823399 8.4593716143 0.0050028958 -0.352303523 478
FY2020 Consolidated IFRS 17025958000 934424000 907844000 321168000 321168000 672360000 24912921000 10343170000 7402989000 7402989000 1131167000 -1428424000 1715684000 -297257000 7822725000 18.46 36.9 681.174 11927260694.466 17509859 0.297154597 0.297 0.0433835576 0.0128916236 0.0548823156 0.0188634319 0.0664377887 -0.0174590469 -0.0050393892 -0.5660845055 -0.5751931963 -0.6605577891 0.3326021374 0.05597187 -0.4115578773 -0.5981651171 3.1376080414 -1.2890148738 0.2235377014 -0.6695901199 0.0317116906 0.4219653179 738
FY2019 Consolidated IFRS 17112193000 2153470000 2137075000 946164000 946164000 1441722000 18694943000 9608270000 7010593000 7010593000 1922308000 -893790000 414656000 1028518000 6393530000 55.87 16.2 905.094 15360946730.946 16971659 0.3749994317 0.375 0.1349620496 0.0506106919 0.1258441861 0.0552918028 0.1123355727 0.0601043946 0.3338548289 0.3914353874 0.3379753691 0.1516374493 0.0870968487 0.3832877828 -0.5152090513 1.4884293452 0.2859898948 0.2914894206 0.3340496657 0.120950324 519
FY2018 Consolidated IFRS 12829127000 1535878000 707161000 707161000 1101805000 16233358000 6448913000 6448913000 1389666000 -589879000 -848958000 799787000 4950509000 41.88 26.2 1097.256 0.3972630309 0.397 0.1096558443 0.0435622131 0.0551215215 0.1083211664 0.0623414984 0.2030523976 -0.5881242719 -0.7633150176 0.086459247 0.0774946116 0.8399056259 0.2228515342 -13.2878925578 214.9612092028 -0.0097197515 -0.7640829202 0.1781170483 463
FY2017 Consolidated IFRS 10663814000 3728984000 2987773000 2987773000 3431529000 14941525000 5985100000 5985100000 755292000 -759030000 -59418000 -3738000 4999099000 177.52 4.7 834.344 0.4005682151 0.401 0.4992018513 0.1999643945 0.280178649 0.0708275669 -0.0003505312 2.9584114555 2.1174104232 2.805677871 0.5679761079 0.5295230064 0.8244869859 0.0293361638 -1.0148622469 0.9898422533 -0.0121165976 2.3150326797 1.5031847134 393

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Source data: Financial Services Agency EDINET / Data organization, aggregation, and metric calculations: bestforever.jp