As Partners CO.,LTD.
PosiFunda Ratios Only on PositoAI
PositoAI's own ratios from As Partners CO.,LTD.'s yearly results (2023–2026), compared with Industrials companies in Japan. Tap ? on any ratio for what it means.
What stands out
- Profit Cash Ratio: Over the last 3 years, every ¥100 of reported profit came with ¥320 of operating cash. Higher than 97% of Industrials companies in Japan.
- Shareholder Slice Ratio: Share count rose 5% in 3 years, so each share's slice of the company became smaller. Dividends paid equalled 13% of profit over the same period. Bigger rise in share count than 92% of Industrials companies in Japan.
- Steadiness Ratio: Sales and profit both grew in each of the last 3 years. Steadier than 90% of Industrials companies in Japan.
Where ¥100 of sales goes
Latest year (Mar 2026). Taxes and other income are not shown, so the parts need not add up to 100.
Cash quality
Profit Cash Ratio
¥320Over the last 3 years, every ¥100 of reported profit came with ¥320 of operating cash.
Higher than 97% of Industrials companies in Japan.
Self-Funding Ratio
0.8×Over the last 3 years its own operating cash paid for 79% of its investment spending (capex); the rest came from other sources such as borrowing, cash reserves or new shares.
Lower than 82% of Industrials companies in Japan.
Cash Locked Ratio
¥40For every ¥100 of sales, ¥40 is tied up in day-to-day operations (money owed by customers + stock − money owed to suppliers), against ¥36 tied up three years earlier.
More money tied up than 81% of Industrials companies in Japan.
Growth quality
Steadiness Ratio
3/3 · 3/3Sales and profit both grew in each of the last 3 years.
Steadier than 90% of Industrials companies in Japan.
Growth Efficiency Ratio
¥9Sales grew 85% in 3 years; of every extra ¥100 of sales, ¥9 became extra profit.
Lower than 55% of Industrials companies in Japan.
Asset Productivity Ratio
+85% / +65%In 3 years sales changed by +85% while total assets changed by +65%. Sales grew faster than assets.
Balance-sheet strength
Debt Due Cover Ratio
0.6×Debt due within a year is covered 0.6 times by its yearly operating cash.
Lower than 63% of Industrials companies in Japan.
Cash Cushion Ratio
−90%Debt, after subtracting cash, equals 90% of its market value (net debt).
Lower than 90% of Industrials companies in Japan.
Tangible Assets Ratio
100%Of every ¥100 the company owns, ¥100 is in tangible assets such as plants, cash, stock and receivables; the rest is goodwill and other intangibles.
More tangible than 82% of Industrials 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 61% of Industrials companies in Japan.
Shareholders
Standard fundamentals
P/E, P/B, ROE, debt, growth and more (14)
As Partners CO.,LTD. owes ¥0.78 for every ¥1 it owns. Net profit rose 24% in the year to Mar 2026, and grew 73% a year on average over 3 years.
Compared with Industrials companies in Japan · latest annual results Mar 2026.
P/E ratio
15.9Investors pay ¥15.9 for every ¥1 of As Partners CO.,LTD.'s yearly profit, higher than 68% of Industrials companies in Japan.
P/B ratio
1.29The share price is 1.29 times As Partners CO.,LTD.'s book value per share, higher than 61% of Industrials companies in Japan.
Market cap
¥6.7 BThe total market value of all of As Partners CO.,LTD.'s shares at today's price (share price × number of shares), smaller than 78% of Industrials companies in Japan. PosiCap size class: Micro Cap.
Net worth (book value)
¥5.2 BWhat As Partners CO.,LTD. would have left on paper if it sold everything it owns and paid everything it owes, from its latest balance sheet (30 Jun 2026).
Book value per share
¥1,440Net worth divided by the number of shares. The share price of ¥1,861 is 1.3 times this, which is the P/B above.
Return on equity (ROE)
9.2%As Partners CO.,LTD. earned 9.2% on its shareholders' money over the last year, higher than 51% of Industrials companies in Japan.
Owes vs Owns
0.78×As Partners CO.,LTD. owes ¥0.78 for every ¥1 it owns (moderate), higher than 98% of Industrials companies in Japan.
Dividend yield
4.27%As Partners CO.,LTD. pays 4.27% of its share price as dividends a year, higher than 79% of dividend-paying Industrials companies in Japan.
Revenue growth
+32%Revenue rose 32% in the year to Mar 2026, and grew 23% a year on average over 3 years.
Profit growth
+24%Net profit rose 24% in the year to Mar 2026, and grew 73% a year on average over 3 years.
Profit margin
5.0%As Partners CO.,LTD. keeps ¥5 of every ¥100 of revenue as net profit.
Cash quality
3.8×Cash from As Partners CO.,LTD.'s business was 3.8× its reported profit in the year to Mar 2026 — its profit turned into cash.
Interest cover
12.3×As Partners CO.,LTD.'s operating profit covered its interest costs 12.3 times in the year to Mar 2026.
Cash vs debt
Net debtAs Partners CO.,LTD. had ¥6.1 B more debt than cash (net debt) at Mar 2026.
Questions
What is As Partners CO.,LTD.'s P/E ratio?
Investors pay ¥15.9 for every ¥1 of As Partners CO.,LTD.'s yearly profit, higher than 68% of Industrials 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 As Partners CO.,LTD.: ¥6.7 B ÷ ¥5.2 B (30 Jun 2026) = 1.3.
What is As Partners CO.,LTD.'s return on equity?
As Partners CO.,LTD. earned 9.2% on its shareholders' money over the last year, higher than 51% of Industrials companies in Japan.
How much does As Partners CO.,LTD. owe compared with what it owns?
As Partners CO.,LTD. owes ¥0.78 for every ¥1 it owns (moderate), higher than 98% of Industrials companies in Japan.
Does As Partners CO.,LTD. pay a dividend?
Yes. As Partners CO.,LTD. pays 4.27% of its share price as dividends a year, higher than 79% of dividend-paying Industrials companies in Japan.
Is As Partners CO.,LTD.'s revenue growing?
Revenue rose 32% in the year to Mar 2026, and grew 23% 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.