Kato Sangyo Co., Ltd.
PosiFunda Ratios Only on PositoAI
PositoAI's own ratios from Kato Sangyo Co., Ltd.'s yearly results (2022–2025), compared with Consumer Defensive 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 ¥5 from others' credit three years earlier. Less money tied up than 86% of Consumer Defensive companies in Japan.
Where ¥100 of sales goes
Latest year (Sep 2025). 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
1.4×Over the last 3 years its own operating cash covered its investment spending (capex) 1.4 times.
Lower than 63% of Consumer Defensive 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 ¥5 from others' credit three years earlier.
Less money tied up than 86% of Consumer Defensive 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 64% of Consumer Defensive companies in Japan.
Growth Efficiency Ratio
¥1Sales grew 17% in 3 years; of every extra ¥100 of sales, ¥1 became extra profit.
Lower than 72% of Consumer Defensive companies in Japan.
Asset Productivity Ratio
+17% / +16%In 3 years sales changed by +17% while total assets changed by +16%. Both moved at about the same pace.
Balance-sheet strength
Debt Due Cover Ratio
0.9×Debt due within a year is covered 0.9 times by its yearly operating cash.
Lower than 60% of Consumer Defensive companies in Japan.
Cash Cushion Ratio
+29%Cash, after subtracting all debt, equals 29% of its market value (net cash).
Higher than 81% of Consumer Defensive companies in Japan.
Tangible Assets Ratio
98%Of every ¥100 the company owns, ¥98 is in tangible assets such as plants, cash, stock and receivables; the rest is goodwill and other intangibles.
Less tangible than 55% of Consumer Defensive companies in Japan.
Tangible Net Worth Ratio
95%Of every ¥100 of net worth, ¥95 is tangible; the rest is goodwill and other intangibles, often from buying other companies.
Less tangible than 66% of Consumer Defensive companies in Japan.
Shareholders
Standard fundamentals
P/E, P/B, ROE, debt, growth and more (14)
Kato Sangyo Co., Ltd. owes ¥0.61 for every ¥1 it owns. Net profit fell 9% in the year to Sep 2025, and grew 5% a year on average over 3 years.
Compared with Consumer Defensive companies in Japan · latest annual results Sep 2025.
P/E ratio
13.0Investors pay ¥13.0 for every ¥1 of Kato Sangyo Co., Ltd.'s yearly profit, lower than 62% of Consumer Defensive companies in Japan.
P/B ratio
1.18The share price is 1.18 times Kato Sangyo Co., Ltd.'s book value per share, higher than 50% of Consumer Defensive companies in Japan.
Market cap
¥207.4 BThe total market value of all of Kato Sangyo Co., Ltd.'s shares at today's price (share price × number of shares), larger than 82% of Consumer Defensive companies in Japan. PosiCap size class: Meso Cap.
Net worth (book value)
¥175.9 BWhat Kato Sangyo 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
¥5,828Net worth divided by the number of shares. The share price of ¥6,870 is 1.2 times this, which is the P/B above.
Return on equity (ROE)
10.0%Kato Sangyo Co., Ltd. earned 10.0% on its shareholders' money over the last year, higher than 65% of Consumer Defensive companies in Japan.
Owes vs Owns
0.61×Kato Sangyo Co., Ltd. owes ¥0.61 for every ¥1 it owns (moderate), higher than 83% of Consumer Defensive companies in Japan.
Dividend yield
2.27%Kato Sangyo Co., Ltd. pays 2.27% of its share price as dividends a year, lower than 53% of dividend-paying Consumer Defensive companies in Japan.
Revenue growth
+4%Revenue rose 4% in the year to Sep 2025, and grew 5% a year on average over 3 years.
Profit growth
-9%Net profit fell 9% in the year to Sep 2025, and grew 5% a year on average over 3 years.
Profit margin
1.1%Kato Sangyo Co., Ltd. keeps ¥1 of every ¥100 of revenue as net profit.
Cash quality
0.3×Cash from Kato Sangyo Co., Ltd.'s business was 0.3× its reported profit in the year to Sep 2025 — less cash came in than the profit reported.
Interest cover
66.4×Kato Sangyo Co., Ltd.'s operating profit covered its interest costs 66.4 times in the year to Sep 2025.
Cash vs debt
Net cashKato Sangyo Co., Ltd. held ¥59.6 B more cash than debt (net cash) at Sep 2025.
Questions
What is Kato Sangyo Co., Ltd.'s P/E ratio?
Investors pay ¥13.0 for every ¥1 of Kato Sangyo Co., Ltd.'s yearly profit, lower than 62% of Consumer Defensive 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 Kato Sangyo Co., Ltd.: ¥207.4 B ÷ ¥175.9 B (31 Mar 2026) = 1.2.
What is Kato Sangyo Co., Ltd.'s return on equity?
Kato Sangyo Co., Ltd. earned 10.0% on its shareholders' money over the last year, higher than 65% of Consumer Defensive companies in Japan.
How much does Kato Sangyo Co., Ltd. owe compared with what it owns?
Kato Sangyo Co., Ltd. owes ¥0.61 for every ¥1 it owns (moderate), higher than 83% of Consumer Defensive companies in Japan.
Does Kato Sangyo Co., Ltd. pay a dividend?
Yes. Kato Sangyo Co., Ltd. pays 2.27% of its share price as dividends a year, lower than 53% of dividend-paying Consumer Defensive companies in Japan.
Is Kato Sangyo Co., Ltd.'s revenue growing?
Revenue rose 4% in the year to Sep 2025, and grew 5% 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.