ARCS Company Limited
PosiFunda Ratios Only on PositoAI
PositoAI's own ratios from ARCS Company Limited's yearly results (2023–2026), compared with Consumer Cyclical companies in Japan. Tap ? on any ratio for what it means.
What stands out
- Cash Locked Ratio: Money owed to suppliers is larger than money owed by customers plus stock: ¥3 per ¥100 of sales comes from others' credit, against ¥3 from others' credit three years earlier. Less money tied up than 88% of Consumer Cyclical companies in Japan.
- Cash Cushion Ratio: Cash, after subtracting all debt, equals 33% of its market value (net cash). Higher than 86% of Consumer Cyclical companies in Japan.
Where ¥100 of sales goes
Latest year (Feb 2026). Taxes and other income are not shown, so the parts need not add up to 100.
Cash quality
Profit Cash Ratio
—Loss-making or profit too small
Over the last 3 years profit was a loss or under 2% of sales, so cash per 100 of profit is not meaningful.
Self-Funding Ratio
2.3×Over the last 3 years its own operating cash covered its investment spending (capex) 2.3 times.
Higher than 65% of Consumer Cyclical companies in Japan.
Cash Locked Ratio
−¥3Money owed to suppliers is larger than money owed by customers plus stock: ¥3 per ¥100 of sales comes from others' credit, against ¥3 from others' credit three years earlier.
Less money tied up than 88% of Consumer Cyclical companies in Japan.
Growth quality
Steadiness Ratio
3/3 · 2/3Sales grew in 3 of the last 3 years; profit grew in 2 of 3.
Steadier than 71% of Consumer Cyclical companies in Japan.
Growth Efficiency Ratio
¥4Sales grew 11% in 3 years; of every extra ¥100 of sales, ¥4 became extra profit.
Lower than 62% of Consumer Cyclical companies in Japan.
Asset Productivity Ratio
+11% / +13%In 3 years sales changed by +11% while total assets changed by +13%. Both moved at about the same pace.
Balance-sheet strength
Debt Due Cover Ratio
2.5×Debt due within a year is covered 2.5 times by its yearly operating cash.
Higher than 71% of Consumer Cyclical companies in Japan.
Cash Cushion Ratio
+33%Cash, after subtracting all debt, equals 33% of its market value (net cash).
Higher than 86% of Consumer Cyclical companies in Japan.
Tangible Assets Ratio
99%Of every ¥100 the company owns, ¥99 is in tangible assets such as plants, cash, stock and receivables; the rest is goodwill and other intangibles.
More tangible than 52% of Consumer Cyclical companies in Japan.
Tangible Net Worth Ratio
98%Of every ¥100 of net worth, ¥98 is tangible; the rest is goodwill and other intangibles, often from buying other companies.
More tangible than 60% of Consumer Cyclical companies in Japan.
Shareholders
Standard fundamentals
P/E, P/B, ROE, debt, growth and more (14)
ARCS Company Limited owes ¥0.35 for every ¥1 it owns. Net profit rose 12% in the year to Feb 2026, and grew 8% a year on average over 3 years.
Compared with Consumer Cyclical companies in Japan · latest annual results Feb 2026.
P/E ratio
15.2Investors pay ¥15.2 for every ¥1 of ARCS Company Limited's yearly profit, higher than 53% of Consumer Cyclical companies in Japan.
P/B ratio
0.92The share price is 0.92 times ARCS Company Limited's book value per share, lower than 59% of Consumer Cyclical companies in Japan.
Market cap
¥183.0 BThe total market value of all of ARCS Company Limited's shares at today's price (share price × number of shares), larger than 83% of Consumer Cyclical companies in Japan. PosiCap size class: Meso Cap.
Net worth (book value)
¥199.0 BWhat ARCS Company Limited would have left on paper if it sold everything it owns and paid everything it owes, from its latest balance sheet (31 Aug 2026).
Book value per share
¥3,735Net worth divided by the number of shares. The share price of ¥3,435 is 0.9 times this, which is the P/B above.
Return on equity (ROE)
6.2%ARCS Company Limited earned 6.2% on its shareholders' money over the last year, lower than 55% of Consumer Cyclical companies in Japan.
Owes vs Owns
0.35×ARCS Company Limited owes ¥0.35 for every ¥1 it owns (low), lower than 71% of Consumer Cyclical companies in Japan.
Dividend yield
2.45%ARCS Company Limited pays 2.45% of its share price as dividends a year, lower than 58% of dividend-paying Consumer Cyclical companies in Japan.
Revenue growth
+3%Revenue rose 3% in the year to Feb 2026, and grew 3% a year on average over 3 years.
Profit growth
+12%Net profit rose 12% in the year to Feb 2026, and grew 8% a year on average over 3 years.
Profit margin
2.0%ARCS Company Limited keeps ¥2 of every ¥100 of revenue as net profit.
Cash quality
2.1×Cash from ARCS Company Limited's business was 2.1× its reported profit in the year to Feb 2026 — its profit turned into cash.
Interest cover
98.0×ARCS Company Limited's operating profit covered its interest costs 98.0 times in the year to Feb 2026.
Cash vs debt
Net cashARCS Company Limited held ¥61.9 B more cash than debt (net cash) at Feb 2026.
Questions
What is ARCS Company Limited's P/E ratio?
Investors pay ¥15.2 for every ¥1 of ARCS Company Limited's yearly profit, higher than 53% of Consumer Cyclical companies in Japan.
How is P/B calculated on PositoAI?
P/B is market cap divided by net worth from the latest balance sheet. For ARCS Company Limited: ¥183.0 B ÷ ¥199.0 B (31 Aug 2026) = 0.9.
What is ARCS Company Limited's return on equity?
ARCS Company Limited earned 6.2% on its shareholders' money over the last year, lower than 55% of Consumer Cyclical companies in Japan.
How much does ARCS Company Limited owe compared with what it owns?
ARCS Company Limited owes ¥0.35 for every ¥1 it owns (low), lower than 71% of Consumer Cyclical companies in Japan.
Does ARCS Company Limited pay a dividend?
Yes. ARCS Company Limited pays 2.45% of its share price as dividends a year, lower than 58% of dividend-paying Consumer Cyclical companies in Japan.
Is ARCS Company Limited's revenue growing?
Revenue rose 3% in the year to Feb 2026, and grew 3% a year on average over 3 years.
Figures from the company's yearly results and PositoAI's own data. Full tables are on the Go Deep tab. What each figure means. PositoAI is for research and education only and is not investment advice.