UPR Corporation
PosiFunda Ratios Only on PositoAI
PositoAI's own ratios from UPR 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 ¥596 of operating cash. Higher than almost all Industrials companies in Japan.
- Growth Efficiency Ratio: Sales grew 15% in 3 years, but profit fell: ¥17 less profit per ¥100 of extra sales. Lower than 93% of Industrials companies in Japan.
- Cash Cushion Ratio: Debt, after subtracting cash, equals 95% of its market value (net debt). Lower than 91% of Industrials companies in Japan.
Where ¥100 of sales goes
Latest year (Aug 2025). Taxes and other income are not shown, so the parts need not add up to 100.
Cash quality
Profit Cash Ratio
¥596Over the last 3 years, every ¥100 of reported profit came with ¥596 of operating cash.
Higher than almost all Industrials companies in Japan.
Self-Funding Ratio
0.9×Over the last 3 years its own operating cash paid for 92% of its investment spending (capex); the rest came from other sources such as borrowing, cash reserves or new shares.
Lower than 79% of Industrials companies in Japan.
Cash Locked Ratio
¥4For every ¥100 of sales, ¥4 is tied up in day-to-day operations (money owed by customers + stock − money owed to suppliers), against ¥0 tied up three years earlier.
Less money tied up than 85% of Industrials companies in Japan.
Growth quality
Steadiness Ratio
2/3 · 1/3Sales grew in 2 of the last 3 years; profit grew in 1 of 3.
Less steady than 79% of Industrials companies in Japan.
Growth Efficiency Ratio
−¥17Sales grew 15% in 3 years, but profit fell: ¥17 less profit per ¥100 of extra sales.
Lower than 93% of Industrials companies in Japan.
Asset Productivity Ratio
+15% / +12%In 3 years sales changed by +15% while total assets changed by +12%. Both moved at about the same pace.
Balance-sheet strength
Debt Due Cover Ratio
1.8×Debt due within a year is covered 1.8 times by its yearly operating cash.
Higher than 60% of Industrials companies in Japan.
Cash Cushion Ratio
−95%Debt, after subtracting cash, equals 95% of its market value (net debt).
Lower than 91% of Industrials companies in Japan.
Tangible Assets Ratio
96%Of every ¥100 the company owns, ¥96 is in tangible assets such as plants, cash, stock and receivables; the rest is goodwill and other intangibles.
Less tangible than 75% of Industrials companies in Japan.
Tangible Net Worth Ratio
91%Of every ¥100 of net worth, ¥91 is tangible; the rest is goodwill and other intangibles, often from buying other companies.
Less tangible than 79% of Industrials companies in Japan.
Shareholders
Standard fundamentals
P/E, P/B, ROE, debt, growth and more (14)
UPR Corporation owes ¥0.57 for every ¥1 it owns. Net profit fell 44% in the year to Aug 2025, and shrank 21% a year on average over 3 years.
Compared with Industrials companies in Japan · latest annual results Aug 2025.
P/E ratio
9.0Investors pay ¥9.0 for every ¥1 of UPR Corporation's yearly profit, lower than 79% of Industrials companies in Japan.
P/B ratio
0.64The share price is 0.64 times UPR Corporation's book value per share, lower than 80% of Industrials companies in Japan.
Market cap
¥6.2 BThe total market value of all of UPR Corporation's shares at today's price (share price × number of shares), smaller than 80% of Industrials companies in Japan. PosiCap size class: Micro Cap.
Net worth (book value)
¥9.6 BWhat UPR Corporation would have left on paper if it sold everything it owns and paid everything it owes, from its latest balance sheet (31 May 2026).
Book value per share
¥1,259Net worth divided by the number of shares. The share price of ¥810.00 is 0.6 times this, which is the P/B above.
Return on equity (ROE)
8.2%UPR Corporation earned 8.2% on its shareholders' money over the last year, lower than 57% of Industrials companies in Japan.
Owes vs Owns
0.57×UPR Corporation owes ¥0.57 for every ¥1 it owns (moderate), higher than 78% of Industrials companies in Japan.
Dividend yield
4.65%UPR Corporation pays 4.65% of its share price as dividends a year, higher than 85% of dividend-paying Industrials companies in Japan.
Revenue growth
-1%Revenue fell 1% in the year to Aug 2025, and grew 5% a year on average over 3 years.
Profit growth
-44%Net profit fell 44% in the year to Aug 2025, and shrank 21% a year on average over 3 years.
Profit margin
2.2%UPR Corporation keeps ¥2 of every ¥100 of revenue as net profit.
Cash quality
9.1×Cash from UPR Corporation's business was 9.1× its reported profit in the year to Aug 2025 — its profit turned into cash.
Interest cover
4.9×UPR Corporation's operating profit covered its interest costs 4.9 times in the year to Aug 2025.
Cash vs debt
Net debtUPR Corporation had ¥5.9 B more debt than cash (net debt) at Aug 2025.
Questions
What is UPR Corporation's P/E ratio?
Investors pay ¥9.0 for every ¥1 of UPR Corporation's yearly profit, lower than 79% 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 UPR Corporation: ¥6.2 B ÷ ¥9.6 B (31 May 2026) = 0.6.
What is UPR Corporation's return on equity?
UPR Corporation earned 8.2% on its shareholders' money over the last year, lower than 57% of Industrials companies in Japan.
How much does UPR Corporation owe compared with what it owns?
UPR Corporation owes ¥0.57 for every ¥1 it owns (moderate), higher than 78% of Industrials companies in Japan.
Does UPR Corporation pay a dividend?
Yes. UPR Corporation pays 4.65% of its share price as dividends a year, higher than 85% of dividend-paying Industrials companies in Japan.
Is UPR Corporation's revenue growing?
Revenue fell 1% in the year to Aug 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.