Kappa Create Co., Ltd.
PosiFunda Ratios Only on PositoAI
PositoAI's own ratios from Kappa Create Co., Ltd.'s yearly results (2023–2026), compared with Consumer Cyclical companies in Japan. Tap ? on any ratio for what it means.
What stands out
- Self-Funding Ratio: Over the last 3 years its own operating cash covered its investment spending (capex) 141.0 times. Higher than almost all Consumer Cyclical companies in Japan.
- 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.
- Tangible Assets Ratio: 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 85% of Consumer Cyclical 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
—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
100×+Over the last 3 years its own operating cash covered its investment spending (capex) 141.0 times.
Higher than almost all 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
2/3 · 1/3Sales grew in 2 of the last 3 years; profit grew in 1 of 3.
Less steady than 77% of Consumer Cyclical companies in Japan.
Growth Efficiency Ratio
—Sales barely changed
Sales changed by +4% in 3 years, too little to measure extra profit per extra sales.
Asset Productivity Ratio
+4% / +0%In 3 years sales changed by +4% while total assets changed by +0%. Both moved at about the same pace.
Balance-sheet strength
Debt Due Cover Ratio
1.0×Debt due within a year is covered 1.0 times by its yearly operating cash.
Higher than 51% of Consumer Cyclical companies in Japan.
Cash Cushion Ratio
−1%Debt, after subtracting cash, equals 1% of its market value (net debt).
Higher than 51% of Consumer Cyclical 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 85% of Consumer Cyclical companies in Japan.
Tangible Net Worth Ratio
99%Of every ¥100 of net worth, ¥99 is tangible; the rest is goodwill and other intangibles, often from buying other companies.
More tangible than 78% of Consumer Cyclical companies in Japan.
Shareholders
Standard fundamentals
P/E, P/B, ROE, debt, growth and more (13)
Kappa Create Co., Ltd. made a loss over the last year. Kappa Create Co., Ltd. owes ¥0.65 for every ¥1 it owns. Kappa Create Co., Ltd. made a loss in the year to Mar 2026, after a profit the year before.
Compared with Consumer Cyclical companies in Japan · latest annual results Mar 2026.
P/E ratio
LossKappa Create Co., Ltd. made a loss over the last year, so its P/E ratio is not meaningful.
P/B ratio
7.53The share price is 7.53 times Kappa Create Co., Ltd.'s book value per share, higher than 96% of Consumer Cyclical companies in Japan.
Market cap
¥76.9 BThe total market value of all of Kappa Create Co., Ltd.'s shares at today's price (share price × number of shares), larger than 71% of Consumer Cyclical companies in Japan. PosiCap size class: Mini Cap.
Net worth (book value)
¥10.2 BWhat Kappa Create Co., Ltd. would have left on paper if it sold everything it owns and paid everything it owes, from its latest balance sheet (31 Mar 2026).
Book value per share
¥206.86Net worth divided by the number of shares. The share price of ¥1,558 is 7.5 times this, which is the P/B above.
Return on equity (ROE)
-14.8%Kappa Create Co., Ltd. lost 14.8% of its shareholders' money over the last year, lower than 94% of Consumer Cyclical companies in Japan.
Owes vs Owns
0.65×Kappa Create Co., Ltd. owes ¥0.65 for every ¥1 it owns (moderate), higher than 80% of Consumer Cyclical companies in Japan.
Dividend yield
NoneKappa Create Co., Ltd. does not currently pay a dividend.
Revenue growth
-0%Revenue fell 0% in the year to Mar 2026, and grew 1% a year on average over 3 years.
Profit growth
LossKappa Create Co., Ltd. made a loss in the year to Mar 2026, after a profit the year before.
Profit margin
-0.5%Kappa Create Co., Ltd. lost ¥1 for every ¥100 of revenue.
Interest cover
2.7×Kappa Create Co., Ltd.'s operating profit covered its interest costs 2.7 times in the year to Mar 2026.
Cash vs debt
Net debtKappa Create Co., Ltd. had ¥582 M more debt than cash (net debt) at Mar 2026.
Questions
How is P/B calculated on PositoAI?
P/B is market cap divided by net worth from the latest balance sheet. For Kappa Create Co., Ltd.: ¥76.9 B ÷ ¥10.2 B (31 Mar 2026) = 7.5.
What is Kappa Create Co., Ltd.'s return on equity?
Kappa Create Co., Ltd. lost 14.8% of its shareholders' money over the last year, lower than 94% of Consumer Cyclical companies in Japan.
How much does Kappa Create Co., Ltd. owe compared with what it owns?
Kappa Create Co., Ltd. owes ¥0.65 for every ¥1 it owns (moderate), higher than 80% of Consumer Cyclical companies in Japan.
Does Kappa Create Co., Ltd. pay a dividend?
No. Kappa Create Co., Ltd. does not currently pay a dividend.
Is Kappa Create Co., Ltd.'s revenue growing?
Revenue fell 0% in the year to Mar 2026, and grew 1% 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.