SALA Corporation
PosiFunda Ratios Only on PositoAI
PositoAI's own ratios from SALA Corporation's yearly results (2022–2025), 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 ¥210 of operating cash. Higher than 85% of Industrials companies in Japan.
Where ¥100 of sales goes
Latest year (Nov 2025). Taxes and other income are not shown, so the parts need not add up to 100.
Cash quality
Profit Cash Ratio
¥210Over the last 3 years, every ¥100 of reported profit came with ¥210 of operating cash.
Higher than 85% of Industrials companies in Japan.
Self-Funding Ratio
1.2×Over the last 3 years its own operating cash covered its investment spending (capex) 1.2 times.
Lower than 71% of Industrials companies in Japan.
Cash Locked Ratio
¥12For every ¥100 of sales, ¥12 is tied up in day-to-day operations (money owed by customers + stock − money owed to suppliers), against ¥10 tied up three years earlier.
Less money tied up than 67% of Industrials companies in Japan.
Growth quality
Steadiness Ratio
2/3 · 2/3Sales grew in 2 of the last 3 years; profit grew in 2 of 3.
Less steady than 57% of Industrials companies in Japan.
Growth Efficiency Ratio
¥1Sales grew 7% in 3 years; of every extra ¥100 of sales, ¥1 became extra profit.
Lower than 80% of Industrials companies in Japan.
Asset Productivity Ratio
+7% / +16%In 3 years sales changed by +7% while total assets changed by +16%. Assets grew faster than sales.
Balance-sheet strength
Debt Due Cover Ratio
1.2×Debt due within a year is covered 1.2 times by its yearly operating cash.
Higher than 51% of Industrials companies in Japan.
Cash Cushion Ratio
−39%Debt, after subtracting cash, equals 39% of its market value (net debt).
Lower than 82% of Industrials companies in Japan.
Tangible Assets Ratio
97%Of every ¥100 the company owns, ¥97 is in tangible assets such as plants, cash, stock and receivables; the rest is goodwill and other intangibles.
Less tangible than 70% of Industrials companies in Japan.
Tangible Net Worth Ratio
92%Of every ¥100 of net worth, ¥92 is tangible; the rest is goodwill and other intangibles, often from buying other companies.
Less tangible than 75% of Industrials companies in Japan.
Shareholders
Standard fundamentals
P/E, P/B, ROE, debt, growth and more (14)
SALA Corporation owes ¥0.56 for every ¥1 it owns. Net profit rose 12% in the year to Nov 2025, and grew 1% a year on average over 3 years.
Compared with Industrials companies in Japan · latest annual results Nov 2025.
P/E ratio
10.4Investors pay ¥10.4 for every ¥1 of SALA Corporation's yearly profit, lower than 67% of Industrials companies in Japan.
P/B ratio
0.75The share price is 0.75 times SALA Corporation's book value per share, lower than 71% of Industrials companies in Japan.
Market cap
¥71.5 BThe total market value of all of SALA Corporation's shares at today's price (share price × number of shares), larger than 68% of Industrials companies in Japan. PosiCap size class: Mini Cap.
Net worth (book value)
¥95.5 BWhat SALA Corporation would have left on paper if it sold everything it owns and paid everything it owes, from its latest balance sheet (31 Aug 2026).
Book value per share
¥1,520Net worth divided by the number of shares. The share price of ¥1,138 is 0.7 times this, which is the P/B above.
Return on equity (ROE)
8.0%SALA Corporation earned 8.0% on its shareholders' money over the last year, lower than 58% of Industrials companies in Japan.
Owes vs Owns
0.56×SALA Corporation owes ¥0.56 for every ¥1 it owns (moderate), higher than 77% of Industrials companies in Japan.
Dividend yield
3.14%SALA Corporation pays 3.14% of its share price as dividends a year, higher than 50% of dividend-paying Industrials companies in Japan.
Revenue growth
+5%Revenue rose 5% in the year to Nov 2025, and grew 2% a year on average over 3 years.
Profit growth
+12%Net profit rose 12% in the year to Nov 2025, and grew 1% a year on average over 3 years.
Profit margin
2.3%SALA Corporation keeps ¥2 of every ¥100 of revenue as net profit.
Cash quality
2.8×Cash from SALA Corporation's business was 2.8× its reported profit in the year to Nov 2025 — its profit turned into cash.
Interest cover
20.0×SALA Corporation's operating profit covered its interest costs 20.0 times in the year to Nov 2025.
Cash vs debt
Net debtSALA Corporation had ¥27.6 B more debt than cash (net debt) at Nov 2025.
Questions
What is SALA Corporation's P/E ratio?
Investors pay ¥10.4 for every ¥1 of SALA Corporation's yearly profit, lower than 67% 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 SALA Corporation: ¥71.5 B ÷ ¥95.5 B (31 Aug 2026) = 0.7.
What is SALA Corporation's return on equity?
SALA Corporation earned 8.0% on its shareholders' money over the last year, lower than 58% of Industrials companies in Japan.
How much does SALA Corporation owe compared with what it owns?
SALA Corporation owes ¥0.56 for every ¥1 it owns (moderate), higher than 77% of Industrials companies in Japan.
Does SALA Corporation pay a dividend?
Yes. SALA Corporation pays 3.14% of its share price as dividends a year, higher than 50% of dividend-paying Industrials companies in Japan.
Is SALA Corporation's revenue growing?
Revenue rose 5% in the year to Nov 2025, and grew 2% 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.