Company profile

Science Arts, Inc.

EDINET
E37095
Securities
4412
Industry
Information & Communication
Latest annual securities report
2025-11-27 Annual Securities Report PDF HTML
Latest financial report
2026-04-14 Semiannual Securities Report PDF HTML
Latest filing
—
Compare this company

Industry position

Information & Communication

View details
Profitability Below average Current Bottom 41% 5-year trend Improving
Financial strength Above average Based on Equity ratio Current Top 38% 5-year trend Broadly stable
Growth Very strong Current Top 7% 5-year trend Broadly stable
Cash generation Strong Current Top 23% 5-year trend Improving

Latest half-year results

H1 FY2026

2025/09/01 - 2026/02/28

Standalone · Japanese GAAP · Cumulative YTD

For H1 FY2026, revenue was ¥1.03 billion, up 41.0% year over year. Operating income was ¥104.92 million, up 223.1% year over year. Net income was ¥87.07 million, up 482.6% year over year.

Revenue ¥1.03B up 41.0% year over year
Operating income ¥104.92M up 223.1% year over year
Net income ¥87.07M up 482.6% year over year
Operating cash flow ¥112.37M
Free cash flow -¥9.43M
Total assets ¥2.28B

Half-year trend

Half-year financial trend

H1 values are cumulative year-to-date.

H2 values are calculated when comparable.

Standalone · Japanese GAAP · Cumulative YTD

Mode

Half-year financial data

Annual key financial indicators

FY2025

Standalone Japanese GAAP

Revenue reached ¥1.65 billion, up 39.7% year over year. Operating income returned to profit at ¥107.26 million. Operating margin was 6.5%. Net income returned to profit at ¥112.17 million. ROE was 8.0%; equity ratio was 67.1%; free cash flow was ¥263.82 million.

Revenue ¥1.65B up 39.7% year over year
Operating income ¥107.26M up 442.9% year over year
Net income ¥112.17M up 452.2% year over year
Total assets¥2.08B
Total equity—
Operating cash flow¥290.71M
Free cash flow¥263.82M

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 60% / ROE Bottom 62%

Financial strength Above average
Based on Equity ratio

Equity ratio Top 38%

Growth Very strong

Revenue growth Top 8% / 3-year revenue CAGR Top 6%

Cash generation Strong

Operating cash flow margin Top 29% / Free cash flow margin Top 18%

Profitability Industry position history Improving
2025 Bottom 40% 2024 Bottom 16% 2023 Bottom 11% 2022 Bottom 22% 2021 Bottom 5%
Financial strength Industry position history Broadly stable
2025 Top 45% 2024 Bottom 28% 2023 Bottom 38% 2022 Top 39% 2021 Top 46%
Growth Industry position history Broadly stable
2025 Top 5% 2024 Top 3% 2023 Top 28% 2022 Top 2%
Cash generation Industry position history Improving
2025 Top 20% 2024 Bottom 23% 2023 Bottom 9% 2022 Top 23% 2021 Bottom 7%
Profitability Operating margin 6.5% Industry median 8.5% Bottom 60% Comparison sample 262
Profitability ROE 8.0% Industry median 11.1% Bottom 62% Comparison sample 262
Financial strength Equity ratio 67.1% Industry median 60.4% Top 38% Comparison sample 262
Growth Revenue growth +39.7% Industry median +10.0% Top 8% Comparison sample 245
Growth 3-year revenue CAGR +35.8% Industry median +9.3% Top 6% Comparison sample 196
Cash generation Operating cash flow margin 17.6% Industry median 9.2% Top 29% Comparison sample 262
Cash generation Free cash flow margin 15.9% Industry median 3.8% Top 18% Comparison sample 262

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
FY2025 Standalone Japanese GAAP 1654620000 107256000 92700000 112172000 2077806000 683834000 1393972000 1393972000 1393972000 290705000 -26883000 753104000 263822000 1574273000 14.32 103.0 1474.960 12123433720.000 172.17 8219500 0.6708865024 0.671 0.0804693351 0.0539857908 0.0648221344 0.0560249483 0.0677932093 0.1756929083 0.1594456733 0.3965689688 4.4294484412 3.7264705882 4.5221049987 1.1792318067 1.9250406555 252.0069625762 0.174937851 7.4595614666 9.3928866832 1.8245984527 3.958677686 0.2237954857 0.2608695652 0.0667896679 58 5782000
FY2024 Standalone Japanese GAAP 1184775000 -31275000 -34000000 -31848000 953458000 476892000 476565000 476565000 476565000 1149000 -32583000 89024000 -31434000 557344000 -4.84 72.39 6716400 0.4998279945 0.5 -0.0668282396 -0.033402625 -0.0263974172 -0.028697432 -0.0268810534 0.0009698044 -0.0265316199 0.534957026 0.5337795534 0.4960573902 0.6084486956 0.0664004742 -0.0626438296 1.0171702681 0.6958611806 4.9747651007 0.8193967251 0.1152255387 0.6087308003 0.0 0.2105263158 0.0203313253 46 5420000
FY2023 Standalone Japanese GAAP 771862000 -67082000 -67468000 -81338000 894090000 385675000 508414000 508414000 508414000 -66918000 -107132000 14900000 -174050000 499759000 -12.37 77.22 6716400 0.568638504 0.569 -0.1599837927 -0.0909729446 -0.086909318 -0.0874094074 -0.1053789408 -0.0866968448 -0.2254936763 0.1695091426 -6.9327850004 -7.856504065 -10.0315345325 0.1160388852 -0.1089975798 -1.5857206628 -2.0914757315 -0.9539820932 -3.1866951442 -0.2415379315 -5.4021352313 1.0013110846 0.3103448276 0.0735650768 38 5312000
FY2022 Standalone Japanese GAAP 659988000 11307000 9840000 9006000 801128000 230518000 570609000 570609000 570609000 114249000 -34654000 323787000 79595000 658911000 2.81 876.5 2462.965 8265710540.000 173.93 3356000 0.7122569677 0.712 0.015783137 0.0112416493 0.0171321297 0.014909362 0.0136457026 0.1731076929 0.1206006776 0.8032853177 1.1163283573 1.1028578596 1.0945134749 1.2801682672 1.4441193856 2.1695414948 -49.1505065123 23.0578377274 1.8090731668 1.5786153431 1.0895474825 0.0 0.3181818182 0.0214698596 29 4948000
FY2021 Standalone Japanese GAAP 365992000 -97199000 -95666000 -95288000 351346000 117883000 233462000 233462000 233462000 -97687000 -691000 -14679000 -98378000 255529000 -31.38 76.71 3356000 0.6644788898 0.664 -0.4081520761 -0.2712084384 -0.2655768432 -0.2613882271 -0.2603554176 -0.2669102057 -0.2687982251 22 4844000

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