Earnings quality
Compare earnings and operating cash flow for earnings quality.
SCREEN Holdings Co., Ltd.
Ticker 7735 · 🇯🇵 Japan · Consolidated IFRS · amounts in yen
Filed 2026-06-25 · Period end 2026-03-31
Takeaway
Dig deeperThe numbers send mixed signals — dig into cash flow and leverage before drawing a conclusion.
operating margin is 20.2%.
Mixed signals — use cash flow and the balance sheet before treating the year as clean.
ActionDig deeper
OP margin20.2%
Equity ratio—
Last priceJPY 7,763
Trailing P/E—
Look at next
- Compare operating cash flow to reported profit across the last two years.
- Open English IR for management commentary on outlook and capital allocation.
- Overlay peers on Compare before judging relative momentum.
About the company
株式会社ＳＣＲＥＥＮホールディングス is a Japanese listed company. Its reportable segments include Total Of, Operating Segments Not Included In, Ft, Spe.
- Total Of
- Operating Segments Not Included In
- Ft
- Spe
- Pe
- Ga
- Description Of
- Explanation Of Measurements Of Sales Profit Loss Asset Liability And Other Items For Each
Segments Total Of · Operating Segments Not Included In · Ft · Spe · Pe · Ga
Compare trends
No phone/email found in this filing · Filing date 2026-06-25
Financial statements
Income statement
| Account | FY2025 (ended Mar 31, 2025) | FY2026 (ended Mar 31, 2026) |
|---|---|---|
| Revenue | ¥625.3B | ¥605.7B |
| Cost of sales* | ¥390.0B | ¥372.6B |
| Gross profit | ¥235.3B | ¥233.2B |
| Operating profit (loss) | ¥135.7B | ¥122.5B |
| Finance income | — | — |
| Finance costs | — | — |
| Income tax expense | ¥39.5B | ¥34.7B |
| Profit (loss) | ¥99.5B | ¥92.0B |
| Profit (loss) attributable to owners | ¥99.5B | ¥92.0B |
| Basic EPS (¥) | — | — |
Balance sheet
| Account | FY2025 (ended Mar 31, 2025) | FY2026 (ended Mar 31, 2026) |
|---|---|---|
| Cash and cash equivalents | ¥198.5B | ¥225.7B |
| Current assets | ¥480.0B | ¥508.6B |
| Non-current assets | ¥191.2B | ¥213.9B |
| Total assets | ¥671.3B | ¥722.4B |
| Short-term borrowings | — | ¥2.5B |
| Current liabilities | ¥239.7B | ¥222.9B |
| Non-current liabilities* | ¥10.9B | ¥12.9B |
| Total liabilities | ¥250.6B | ¥235.7B |
| Equity attributable to owners | — | — |
| Total equity | — | — |
Cash flow statement
| Account | FY2025 (ended Mar 31, 2025) | FY2026 (ended Mar 31, 2026) |
|---|---|---|
| Cash flows from operating activities | ¥71.2B | ¥92.7B |
| Cash flows from investing activities | — | — |
| Cash flows from financing activities | -¥46.5B | -¥40.2B |
| Net increase (decrease) in cash | ¥3.0B | ¥27.1B |
| Cash at end of period | ¥198.5B | ¥225.7B |
Five-year trends
Key metrics
| Metric | Trend | FY2022 | FY2023 | FY2024 | FY2025 | FY2026 |
|---|---|---|---|---|---|---|
| Revenue | ¥411.9B | ¥460.8B | ¥504.9B | ¥625.3B | ¥605.7B | |
| Operating profit | ¥59.4B | ¥77.4B | ¥94.3B | ¥138.3B | ¥124.3B | |
| Profit to owners | — | — | — | ¥99.5B | ¥92.0B | |
| Total assets | ¥459.3B | ¥562.8B | ¥676.8B | ¥671.3B | ¥722.4B | |
| Cash & equivalents | — | — | ¥195.4B | ¥198.5B | ¥225.7B | |
| Owners’ equity | ¥247.8B | ¥299.9B | ¥371.9B | ¥420.7B | ¥486.7B |
How we read these numbers
From the notes
No material one-offs extracted from this filing.
Mixed
The numbers send mixed signals — dig into cash flow and leverage before drawing a conclusion.
On the income statement, revenue moved from ¥625.3B to ¥605.7B (▼ -3.1%), so the top line did not break. Gross profit only slipped from ¥235.3B to ¥233.2B, while operating profit swung from ¥135.7B to ¥122.5B — the damage is concentrated below gross profit.
Cash tells a different story than earnings. Operating cash flow was still ¥92.7B (prior ¥71.2B), and cash on the balance sheet rose to ¥225.7B from ¥198.5B. When profits collapse but operating cash stays positive, read the notes for impairments and other non-cash charges before assuming the business stopped generating cash.
The balance sheet got heavier on leverage. Total liabilities rose to ¥235.7B while owners’ equity fell to —. ROE moved from 25.1% to 20.3%, and the equity ratio from 62.7% to 67.4%. Employee count is 6,884 vs 6,415 a year earlier.
Liquidity & leverage
Short-term borrowing levels look more stable year over year.
Capital buffer
Capital structure held relatively steady.
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Source: EDINET S100YK9N
(株式会社ＳＣＲＥＥＮホールディングス), period end 2026-03-31.