SCAT Inc.

3974・Standard Market・Information & Communication

Official website

SCAT Inc.

3974・Standard Market・Information & Communication

Official website

SCAT Inc.3974

Reference Indicators

Market Cap

31¥100M

P/E (Forecast)

14.9x

P/B

0.9x

Dividend Yield (Forecast)

2.35%

ROE

6.3%

EV/EBITDA

5.9x

Financial Summary

Unit: ¥M

Item	2021Oct 2021	2022Oct 2022	2023Oct 2023	2024Oct 2024	2025Oct 2025
Net Sales	2,483	2,587	2,742	2,594	2,605
Cost of Sales	1,466	1,503	1,655	1,597	1,569
Gross Profit	1,017	1,083	1,086	997	1,035
SG&A Expenses	836	859	858	849	842
Operating Income	180	224	227	147	193
Non-operating Income	4	2	8	10	7
Non-operating Expenses	4	3	5	1	3
Ordinary Income	180	223	230	156	197
Extraordinary Income	47	71	34	4	—
Extraordinary Losses	52	135	23	2	8
Pre-tax Income	176	159	242	159	188
Income Taxes	55	58	84	58	62
Net Income	120	100	157	100	125
EBITDA	294	367	394	327	340
Gross Margin	41.0%	41.9%	39.6%	38.4%	39.7%
Operating Margin	7.3%	8.7%	8.3%	5.7%	7.4%
ROA	3.3%	2.9%	5.3%	3.4%	4.1%
ROE	5.4%	4.5%	7.9%	5.3%	6.3%

Segment Performance

Unit: ¥M

2026

Segment	Net Sales	Operating Income	Operating Margin
美容ICT事業	1,550	129	8.3%
介護サービス事業	718	22	3.1%
ビジネスサービス事業	322	30	9.3%
その他	14	10	71.4%