The Sailor Pen Co., Ltd.
PosiFunda Ratios Only on PositoAI
PositoAI's own ratios from The Sailor Pen Co., Ltd.'s yearly results (2022–2025), compared with Industrials companies in Japan. Tap ? on any ratio for what it means.
What stands out
- 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 97% of 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 96% of Industrials companies in Japan.
- Cash Locked Ratio: For every ¥100 of sales, ¥58 is tied up in day-to-day operations (money owed by customers + stock − money owed to suppliers), against ¥41 tied up three years earlier. More money tied up than 96% of Industrials companies in Japan.
Where ¥100 of sales goes
Latest year (Dec 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 operating cash was negative while the company kept spending on investment (capex).
Lower than 96% of Industrials companies in Japan.
Cash Locked Ratio
¥58For every ¥100 of sales, ¥58 is tied up in day-to-day operations (money owed by customers + stock − money owed to suppliers), against ¥41 tied up three years earlier.
More money tied up than 96% of 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 fell 14%
Sales fell 14% in 3 years, so extra profit per extra sales cannot be measured.
Asset Productivity Ratio
-14% / -40%In 3 years sales changed by -14% while total assets changed by -40%. Sales grew faster than assets.
Balance-sheet strength
Debt Due Cover Ratio
0.0×Debt due within a year is covered 0.0 times by its yearly operating cash.
Lower than 90% of Industrials companies in Japan.
Cash Cushion Ratio
−47%Debt, after subtracting cash, equals 47% of its market value (net debt).
Lower than 84% 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 97% of Industrials companies in Japan.
Tangible Net Worth Ratio
100%Of every ¥100 of net worth, ¥100 is tangible; the rest is goodwill and other intangibles, often from buying other companies.
More tangible than 93% of Industrials companies in Japan.
Shareholders
Standard fundamentals
P/E, P/B, ROE, debt, growth and more (13)
The Sailor Pen Co., Ltd. made a loss over the last year. The Sailor Pen Co., Ltd. owes ¥0.76 for every ¥1 it owns. The Sailor Pen Co., Ltd. made a loss in each of the last two years.
Compared with Industrials companies in Japan · latest annual results Dec 2025.
P/E ratio
LossThe Sailor Pen Co., Ltd. made a loss over the last year, so its P/E ratio is not meaningful.
P/B ratio
2.89The share price is 2.89 times The Sailor Pen Co., Ltd.'s book value per share, higher than 91% of Industrials companies in Japan.
Market cap
¥2.9 BThe total market value of all of The Sailor Pen Co., Ltd.'s shares at today's price (share price × number of shares), smaller than 93% of Industrials companies in Japan. PosiCap size class: Micro Cap.
Net worth (book value)
¥996 MWhat The Sailor Pen 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
¥33.60Net worth divided by the number of shares. The share price of ¥97.00 is 2.9 times this, which is the P/B above.
Return on equity (ROE)
-12.7%The Sailor Pen Co., Ltd. lost 12.7% of its shareholders' money over the last year, lower than 97% of Industrials companies in Japan.
Owes vs Owns
0.76×The Sailor Pen Co., Ltd. owes ¥0.76 for every ¥1 it owns (moderate), higher than 97% of Industrials companies in Japan.
Dividend yield
NoneThe Sailor Pen Co., Ltd. does not currently pay a dividend.
Revenue growth
-8%Revenue fell 8% in the year to Dec 2025, and shrank 5% a year on average over 3 years.
Profit growth
LossThe Sailor Pen Co., Ltd. made a loss in each of the last two years.
Profit margin
-5.2%The Sailor Pen Co., Ltd. lost ¥5 for every ¥100 of revenue.
Interest cover
Not coveredThe Sailor Pen Co., Ltd.'s operating profit did not cover its interest costs in the year to Dec 2025.
Cash vs debt
Net debtThe Sailor Pen Co., Ltd. had ¥1.4 B more debt than cash (net debt) at Dec 2025.
Questions
How is P/B calculated on PositoAI?
P/B is market cap divided by net worth from the latest balance sheet. For The Sailor Pen Co., Ltd.: ¥2.9 B ÷ ¥996 M (30 Jun 2026) = 2.9.
What is The Sailor Pen Co., Ltd.'s return on equity?
The Sailor Pen Co., Ltd. lost 12.7% of its shareholders' money over the last year, lower than 97% of Industrials companies in Japan.
How much does The Sailor Pen Co., Ltd. owe compared with what it owns?
The Sailor Pen Co., Ltd. owes ¥0.76 for every ¥1 it owns (moderate), higher than 97% of Industrials companies in Japan.
Does The Sailor Pen Co., Ltd. pay a dividend?
No. The Sailor Pen Co., Ltd. does not currently pay a dividend.
Is The Sailor Pen Co., Ltd.'s revenue growing?
Revenue fell 8% in the year to Dec 2025, and shrank 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.