Scala Balance Sheet Health
Financial Health criteria checks 5/6
Scala has a total shareholder equity of ¥4.7B and total debt of ¥2.9B, which brings its debt-to-equity ratio to 61.8%. Its total assets and total liabilities are ¥9.4B and ¥4.8B respectively. Scala's EBIT is ¥280.0M making its interest coverage ratio 6.5. It has cash and short-term investments of ¥3.7B.
Key information
61.78%
Debt to equity ratio
JP¥2.90b
Debt
| Interest coverage ratio | 6.5x |
| Cash | JP¥3.72b |
| Equity | JP¥4.69b |
| Total liabilities | JP¥4.76b |
| Total assets | JP¥9.45b |
Financial Position Analysis
Short Term Liabilities: 4845's short term assets (¥5.4B) exceed its short term liabilities (¥3.3B).
Long Term Liabilities: 4845's short term assets (¥5.4B) exceed its long term liabilities (¥1.5B).
Debt to Equity History and Analysis
Debt Level: 4845 has more cash than its total debt.
Reducing Debt: 4845's debt to equity ratio has reduced from 81.2% to 61.8% over the past 5 years.
Debt Coverage: 4845's debt is not well covered by operating cash flow (6.5%).
Interest Coverage: 4845's interest payments on its debt are well covered by EBIT (6.5x coverage).
Balance Sheet
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Company Analysis and Financial Data Status
| Data | Last Updated (UTC time) |
|---|---|
| Company Analysis | 2026/05/21 00:15 |
| End of Day Share Price | 2026/05/21 00:00 |
| Earnings | 2026/03/31 |
| Annual Earnings | 2025/06/30 |
Data Sources
The data used in our company analysis is from S&P Global Market Intelligence LLC. The following data is used in our analysis model to generate this report. Data is normalised which can introduce a delay from the source being available.
| Package | Data | Timeframe | Example US Source * |
|---|---|---|---|
| Company Financials | 10 years |
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| Analyst Consensus Estimates | +3 years |
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| Market Prices | 30 years |
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| Ownership | 10 years |
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| Management | 10 years |
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| Key Developments | 10 years |
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* Example for US securities, for non-US equivalent regulatory forms and sources are used.
Unless specified all financial data is based on a yearly period but updated quarterly. This is known as Trailing Twelve Month (TTM) or Last Twelve Month (LTM) Data. Learn more.
Analysis Model and Snowflake
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Industry and Sector Metrics
Our industry and section metrics are calculated every 6 hours by Simply Wall St, details of our process are available on Github.
Analyst Sources
Scala, Inc. is covered by 1 analysts. 0 of those analysts submitted the estimates of revenue or earnings used as inputs to our report. Analysts submissions are updated throughout the day.
| Analyst | Institution |
|---|---|
| Hiroshi Naya | Ichiyoshi Research Institute Inc. |