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PosiFunda · Fundamentals

UACJ Corporation

PosiFunda Ratios Only on PositoAI

PositoAI's own ratios from UACJ Corporation's yearly results (2023–2026), compared with Basic Materials companies in Japan. Tap ? on any ratio for what it means.

What stands out

  • Tangible Net Worth Ratio: Of every ¥100 of net worth, ¥89 is tangible; the rest is goodwill and other intangibles, often from buying other companies. Less tangible than 89% of Basic Materials companies in Japan.
  • Tangible Assets Ratio: 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 87% of Basic Materials companies in Japan.
  • Cash Cushion Ratio: Debt, after subtracting cash, equals 93% of its market value (net debt). Lower than 87% of Basic Materials companies in Japan.

Where ¥100 of sales goes

¥94Operating costs¥1.3Interest¥3.3Net profit¥0.6Paid as dividends

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

¥208

Over the last 3 years, every ¥100 of reported profit came with ¥208 of operating cash.

Higher than 71% of Basic Materials companies in Japan.

Self-Funding Ratio

1.3×

Over the last 3 years its own operating cash covered its investment spending (capex) 1.3 times.

Lower than 63% of Basic Materials companies in Japan.

Cash Locked Ratio

¥28

For every ¥100 of sales, ¥28 is tied up in day-to-day operations (money owed by customers + stock − money owed to suppliers), against ¥26 tied up three years earlier.

More money tied up than 56% of Basic Materials companies in Japan.

Growth quality

Steadiness Ratio

2/3 · 3/3

Sales grew in 2 of the last 3 years; profit grew in 3 of 3.

Steadier than 84% of Basic Materials companies in Japan.

Growth Efficiency Ratio

¥18

Sales grew 24% in 3 years; of every extra ¥100 of sales, ¥18 became extra profit.

Higher than 54% of Basic Materials companies in Japan.

Asset Productivity Ratio

+24% / +25%

In 3 years sales changed by +24% while total assets changed by +25%. Both moved at about the same pace.

Balance-sheet strength

Debt Due Cover Ratio

0.3×

Debt due within a year is covered 0.3 times by its yearly operating cash.

Lower than 83% of Basic Materials companies in Japan.

Cash Cushion Ratio

−93%

Debt, after subtracting cash, equals 93% of its market value (net debt).

Lower than 87% of Basic Materials 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 87% of Basic Materials companies in Japan.

Tangible Net Worth Ratio

89%

Of every ¥100 of net worth, ¥89 is tangible; the rest is goodwill and other intangibles, often from buying other companies.

Less tangible than 89% of Basic Materials companies in Japan.

Shareholders

Shareholder Slice Ratio

−6%

Share count fell 6% in 3 years (buybacks), so each share's slice of the company became larger. Dividends paid equalled 24% of profit over the same period.

Standard fundamentals

P/E, P/B, ROE, debt, growth and more (14)

UACJ Corporation owes ¥0.65 for every ¥1 it owns. Net profit rose 39% in the year to Mar 2026.

Compared with Basic Materials companies in Japan · latest annual results Mar 2026.

P/E ratio

9.7

Investors pay ¥9.7 for every ¥1 of UACJ Corporation's yearly profit, lower than 65% of Basic Materials companies in Japan.

P/B ratio

0.91

The share price is 0.91 times UACJ Corporation's book value per share, higher than 60% of Basic Materials companies in Japan.

Market cap

¥345.7 B

The total market value of all of UACJ Corporation's shares at today's price (share price × number of shares), larger than 86% of Basic Materials companies in Japan. PosiCap size class: Meso Cap.

Net worth (book value)

¥380.9 B

What UACJ Corporation 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

¥2,104

Net worth divided by the number of shares. The share price of ¥1,909 is 0.9 times this, which is the P/B above.

Return on equity (ROE)

23.3%

UACJ Corporation earned 23.3% on its shareholders' money over the last year, higher than 95% of Basic Materials companies in Japan.

Owes vs Owns

0.65×

UACJ Corporation owes ¥0.65 for every ¥1 it owns (moderate), higher than 93% of Basic Materials companies in Japan.

Dividend yield

3.77%

UACJ Corporation pays 3.77% of its share price as dividends a year, higher than 67% of dividend-paying Basic Materials companies in Japan.

Revenue growth

+18%

Revenue rose 18% in the year to Mar 2026, and grew 7% a year on average over 3 years.

Profit growth

+39%

Net profit rose 39% in the year to Mar 2026.

Profit margin

3.3%

UACJ Corporation keeps ¥3 of every ¥100 of revenue as net profit.

Cash quality

1.6×

Cash from UACJ Corporation's business was 1.6× its reported profit in the year to Mar 2026 — its profit turned into cash.

Interest cover

4.7×

UACJ Corporation's operating profit covered its interest costs 4.7 times in the year to Mar 2026.

Cash vs debt

Net debt

UACJ Corporation had ¥322.7 B more debt than cash (net debt) at Mar 2026.

Questions

What is UACJ Corporation's P/E ratio?

Investors pay ¥9.7 for every ¥1 of UACJ Corporation's yearly profit, lower than 65% of Basic Materials 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 UACJ Corporation: ¥345.7 B ÷ ¥380.9 B (30 Jun 2026) = 0.9.

What is UACJ Corporation's return on equity?

UACJ Corporation earned 23.3% on its shareholders' money over the last year, higher than 95% of Basic Materials companies in Japan.

How much does UACJ Corporation owe compared with what it owns?

UACJ Corporation owes ¥0.65 for every ¥1 it owns (moderate), higher than 93% of Basic Materials companies in Japan.

Does UACJ Corporation pay a dividend?

Yes. UACJ Corporation pays 3.77% of its share price as dividends a year, higher than 67% of dividend-paying Basic Materials companies in Japan.

Is UACJ Corporation's revenue growing?

Revenue rose 18% in the year to Mar 2026, and grew 7% 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.

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