Kato Works Co.,Ltd.
PosiFunda Ratios Only on PositoAI
PositoAI's own ratios from Kato Works Co.,Ltd.'s yearly results (2023–2026), compared with Industrials companies in Japan. Tap ? on any ratio for what it means.
What stands out
- Cash Locked Ratio: For every ¥100 of sales, ¥94 is tied up in day-to-day operations (money owed by customers + stock − money owed to suppliers), against ¥89 tied up three years earlier. More money tied up than almost all Industrials companies in Japan.
- Self-Funding Ratio: Over the last 3 years operating cash was negative while the company kept spending on investment (capex). Lower than 98% of Industrials companies in Japan.
- Cash Cushion Ratio: Debt, after subtracting cash, is 2.1 times its market value (net debt). Lower than 98% 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
—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
-4.7×Over the last 3 years operating cash was negative while the company kept spending on investment (capex).
Lower than 98% of Industrials companies in Japan.
Cash Locked Ratio
¥94For every ¥100 of sales, ¥94 is tied up in day-to-day operations (money owed by customers + stock − money owed to suppliers), against ¥89 tied up three years earlier.
More money tied up than almost all Industrials companies in Japan.
Growth quality
Steadiness Ratio
1/3 · 2/3Sales grew in 1 of the last 3 years; profit grew in 2 of 3.
Less steady than 79% of Industrials companies in Japan.
Growth Efficiency Ratio
—Sales barely changed
Sales changed by -2% in 3 years, too little to measure extra profit per extra sales.
Asset Productivity Ratio
-2% / -7%In 3 years sales changed by -2% while total assets changed by -7%. Both moved at about the same pace.
Balance-sheet strength
Debt Due Cover Ratio
-0.0×Operating cash was negative last year, while some debt falls due within a year.
Lower than 91% of Industrials companies in Japan.
Cash Cushion Ratio
2.1× debtDebt, after subtracting cash, is 2.1 times its market value (net debt).
Lower than 98% of Industrials 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 54% of Industrials companies in Japan.
Tangible Net Worth Ratio
97%Of every ¥100 of net worth, ¥97 is tangible; the rest is goodwill and other intangibles, often from buying other companies.
Less tangible than 51% of Industrials companies in Japan.
Shareholders
Standard fundamentals
P/E, P/B, ROE, debt, growth and more (14)
Kato Works Co.,Ltd. owes ¥0.54 for every ¥1 it owns. Kato Works Co.,Ltd. returned to profit in the year to Mar 2026, after a loss the year before.
Compared with Industrials companies in Japan · latest annual results Mar 2026.
P/E ratio
2.8Investors pay ¥2.8 for every ¥1 of Kato Works Co.,Ltd.'s yearly profit, lower than almost all Industrials companies in Japan.
P/B ratio
0.33The share price is 0.33 times Kato Works Co.,Ltd.'s book value per share, lower than 97% of Industrials companies in Japan.
Market cap
¥13.8 BThe total market value of all of Kato Works Co.,Ltd.'s shares at today's price (share price × number of shares), smaller than 62% of Industrials companies in Japan. PosiCap size class: Micro Cap.
Net worth (book value)
¥42.5 BWhat Kato Works 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
¥3,793Net worth divided by the number of shares. The share price of ¥1,235 is 0.3 times this, which is the P/B above.
Return on equity (ROE)
11.8%Kato Works Co.,Ltd. earned 11.8% on its shareholders' money over the last year, higher than 69% of Industrials companies in Japan.
Owes vs Owns
0.54×Kato Works Co.,Ltd. owes ¥0.54 for every ¥1 it owns (moderate), higher than 73% of Industrials companies in Japan.
Dividend yield
5.70%Kato Works Co.,Ltd. pays 5.70% of its share price as dividends a year, higher than 95% of dividend-paying Industrials companies in Japan.
Revenue growth
+6%Revenue rose 6% in the year to Mar 2026, and shrank 1% a year on average over 3 years.
Profit growth
Back to profitKato Works Co.,Ltd. returned to profit in the year to Mar 2026, after a loss the year before.
Profit margin
8.0%Kato Works Co.,Ltd. keeps ¥8 of every ¥100 of revenue as net profit.
Cash quality
-0.1×Cash from Kato Works Co.,Ltd.'s business was -0.1× its reported profit in the year to Mar 2026 — the business used cash even though it reported a profit.
Interest cover
Not coveredKato Works Co.,Ltd.'s operating profit did not cover its interest costs in the year to Mar 2026.
Cash vs debt
Net debtKato Works Co.,Ltd. had ¥29.1 B more debt than cash (net debt) at Mar 2026.
Questions
What is Kato Works Co.,Ltd.'s P/E ratio?
Investors pay ¥2.8 for every ¥1 of Kato Works Co.,Ltd.'s yearly profit, lower than almost all 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 Kato Works Co.,Ltd.: ¥13.8 B ÷ ¥42.5 B (31 Mar 2026) = 0.3.
What is Kato Works Co.,Ltd.'s return on equity?
Kato Works Co.,Ltd. earned 11.8% on its shareholders' money over the last year, higher than 69% of Industrials companies in Japan.
How much does Kato Works Co.,Ltd. owe compared with what it owns?
Kato Works Co.,Ltd. owes ¥0.54 for every ¥1 it owns (moderate), higher than 73% of Industrials companies in Japan.
Does Kato Works Co.,Ltd. pay a dividend?
Yes. Kato Works Co.,Ltd. pays 5.70% of its share price as dividends a year, higher than 95% of dividend-paying Industrials companies in Japan.
Is Kato Works Co.,Ltd.'s revenue growing?
Revenue rose 6% in the year to Mar 2026, and shrank 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.