Science Arts (4412) Balance Sheet

2432
-198-7.53%

20min DelayMarket Closed Jan 16 15:30 JST

20.02BMarket Cap170.07P/E (Static)

Quarterly+Annual

YOY

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(FY)Aug 31, 2025

(Q4)Aug 31, 2025

(Q2)Feb 28, 2025

(FY)Aug 31, 2024

(Q4)Aug 31, 2024

(Q3)May 31, 2024

(Q2)Feb 29, 2024

(Q1)Nov 30, 2023

(FY)Aug 31, 2023

(Q4)Aug 31, 2023

Assets

Current assets

Cash, cash equivalents and short term investments

180.84%1.58B

154.23%1.45B

11.41%562.34M

16.22%624.91M

-11.44%569.49M

-17.42%548.89M

-23.97%504.76M

-Cash and cash equivalents

180.84%1.58B

154.23%1.45B

11.41%562.34M

16.22%624.91M

-11.44%569.49M

-17.42%548.89M

-23.97%504.76M

Receivables

49.47%151.51M

36.13%113M

53.58%101.37M

12.16%94.83M

93.34%83.01M

141.24%89.94M

86.21%66M

-Accounts receivable

49.47%151.51M

36.13%113M

53.58%101.37M

12.16%94.83M

93.34%83.01M

141.24%89.94M

86.21%66M

-Gross accounts receivable

49.47%151.51M

36.13%113M

53.58%101.37M

12.16%94.83M

93.34%83.01M

141.24%89.94M

86.21%66M

Inventory

-8.32%60.05M

-18.04%61.48M

-14.67%65.5M

21.22%83.01M

78.33%75.01M

109.96%59.54M

165.62%76.76M

Prepaid assets

87.98%43.74M

----

33.59%23.27M

----

55.97%17.42M

Other current assets

338.46%57K

27.92%40.7M

-99.53%13K

84.17%33.5M

45.49%31.81M

140.13%33.92M

276,700.00%2.77M

Total current assets

143.81%1.83B

119.01%1.66B

12.70%752.49M

17.96%836.25M

1.25%759.33M

-1.64%732.29M

-9.70%667.71M

Non current assets

Net PPE

5.23%179.41M

-7.38%102.64M

-15.11%170.49M

385.23%108.12M

273.86%110.82M

284.24%113.99M

254.49%200.84M

-Gross PP&E

12.78%218.79M

----

-7.93%193.99M

----

220.25%210.7M

-Accumulated depreciation

-67.60%-39.38M

----

-138.40%-23.5M

----

-7.89%-9.86M

Prepaid assets-non current

-15.25%2.04M

----

117.63%2.41M

----

9,954.55%1.11M

Total investment

0.00%10M

6.74%92.63M

0.00%10M

-11.03%91.96M

216.51%86.77M

262.54%113.2M

100.00%10M

-Financial asset investment

0.00%10M

----

0.00%10M

----

100.00%10M

-Including:Available-for-sale securities

0.00%10M

----

0.00%10M

----

100.00%10M

Deferred tax assets-non current

--33.82M

----

--0

----

Other non current assets

-0.88%17.91M

0.00%1K

25.18%18.07M

--1K

0.00%1K

----

38,913.51%14.44M

Total non current assets

21.00%243.18M

-1.18%195.27M

-11.23%200.97M

59.24%200.09M

246.30%197.6M

273.12%227.19M

266.88%226.38M

Total assets

117.92%2.08B

94.19%1.86B

6.64%953.46M

24.18%1.04B

18.58%956.92M

19.14%959.48M

11.60%894.09M

Liabilities

Current liabilities

Financial liabilities

-17.98%40.14M

-16.49%44.54M

--48.93M

--51.13M

--53.33M

--55.53M

--0

-Current debt and capital lease obligation

-17.98%40.14M

-16.49%44.54M

--48.93M

--51.13M

--53.33M

--55.53M

--0

-Including:Current debt

-17.98%40.14M

-16.49%44.54M

--48.93M

--51.13M

--53.33M

--55.53M

--0

Payables

132.48%151.48M

512.09%62.52M

-20.62%65.16M

135.86%50.28M

-49.69%10.21M

100.94%32.49M

68.28%82.09M

-accounts payable

450.44%40.19M

396.46%49.99M

-55.68%7.3M

137.26%50.07M

-50.05%10.07M

101.39%32.42M

26.23%16.48M

-Total tax payable

258.68%74.42M

8,541.38%12.53M

7,054.48%20.75M

0.00%217K

0.00%145K

0.00%72K

-97.93%290K

-Other payable

-0.65%36.87M

----

-43.19%37.11M

----

200.94%65.32M

Current provisions

----

--7.53M

Accrued and deferred income

55.34%409.84M

27.86%287.2M

18.84%263.83M

28.39%234.56M

33.64%224.62M

21.76%194.93M

42.78%222.01M

Other current liabilities

44.18%9.23M

26.16%79.34M

79.90%6.4M

118.32%119.65M

43.30%62.88M

44.75%65.37M

88.25%3.56M

Current liabilities

58.90%610.69M

34.91%473.59M

21.94%384.32M

71.06%455.62M

51.14%351.05M

57.31%348.32M

52.88%315.18M

Non current liabilities

Non current financial liabilities

-32.42%27.1M

-27.89%33.59M

--40.09M

--43.34M

--46.59M

--49.84M

--0

-Long term debt and capital lease obligation

-32.42%27.1M

-27.89%33.59M

--40.09M

--43.34M

--46.59M

--49.84M

--0

-Including:Long term debt

-32.42%27.1M

-27.89%33.59M

--40.09M

--43.34M

--46.59M

--49.84M

--0

Long term provisions

0.66%46.05M

0.66%45.9M

0.66%45.75M

--45.67M

609.27%45.6M

608.34%45.53M

607.28%45.45M

Non current deferred liabilities

----

-28.50%6.73M

----

1,031.25%9.41M

Non current accrued and deferred income

----

-32.63%10.53M

----

-8.57%15.63M

Other non current liabilities

----

-24.22%16.14M

----

28.61%19.94M

37.61%21.31M

68.68%27.66M

0.00%1K

Total non current liabilities

-20.99%73.14M

-15.73%95.64M

31.32%92.57M

602.64%108.96M

417.97%113.49M

438.97%123.03M

189.43%70.49M

Total liabilities

43.39%683.83M

22.54%569.23M

23.65%476.89M

100.31%564.58M

82.76%464.54M

92.97%471.35M

67.31%385.68M

Shareholders'equity

Share capital

765.09%450.89M

0.00%52.12M

0.92%52.12M

4.24%52.12M

-common stock

765.09%450.89M

0.00%52.12M

0.92%52.12M

4.24%52.12M

Additional paid-in capital

51.95%1.19B

51.00%1.18B

0.00%781.95M

0.06%781.95M

0.64%781.95M

2.16%781.95M

Retained earnings

31.71%-241.58M

-0.26%-338.81M

-9.89%-353.76M

-29.60%-358.57M

-22.19%-337.94M

-30.62%-342.19M

-33.81%-321.91M

Less: Treasury stock

-7.23%3.48M

0.29%3.76M

0.00%3.75M

-2.93%3.75M

-11.93%3.75M

Total stockholders'equity

192.50%1.39B

161.80%1.29B

-6.26%476.57M

-14.65%471.75M

-10.93%492.38M

-13.01%488.13M

-10.90%508.41M

Total equity

192.50%1.39B

161.80%1.29B

-6.26%476.57M

-14.65%471.75M

-10.93%492.38M

-13.01%488.13M

-10.90%508.41M

Currency Unit

JPY

Accounting Standards

NonUS-GAAP

	(FY)Aug 31, 2025	(Q4)Aug 31, 2025	(Q2)Feb 28, 2025	(FY)Aug 31, 2024	(Q4)Aug 31, 2024	(Q3)May 31, 2024	(Q2)Feb 29, 2024	(Q1)Nov 30, 2023	(FY)Aug 31, 2023	(Q4)Aug 31, 2023
Assets
Current assets
Cash, cash equivalents and short term investments	180.84%1.58B	180.84%1.58B	154.23%1.45B	11.41%562.34M	11.41%562.34M	16.22%624.91M	-11.44%569.49M	-17.42%548.89M	-23.97%504.76M	-23.97%504.76M
-Cash and cash equivalents	180.84%1.58B	180.84%1.58B	154.23%1.45B	11.41%562.34M	11.41%562.34M	16.22%624.91M	-11.44%569.49M	-17.42%548.89M	-23.97%504.76M	-23.97%504.76M
Receivables	49.47%151.51M	49.47%151.51M	36.13%113M	53.58%101.37M	53.58%101.37M	12.16%94.83M	93.34%83.01M	141.24%89.94M	86.21%66M	86.21%66M
-Accounts receivable	49.47%151.51M	49.47%151.51M	36.13%113M	53.58%101.37M	53.58%101.37M	12.16%94.83M	93.34%83.01M	141.24%89.94M	86.21%66M	86.21%66M
-Gross accounts receivable	49.47%151.51M	49.47%151.51M	36.13%113M	53.58%101.37M	53.58%101.37M	12.16%94.83M	93.34%83.01M	141.24%89.94M	86.21%66M	86.21%66M
Inventory	-8.32%60.05M	-8.32%60.05M	-18.04%61.48M	-14.67%65.5M	-14.67%65.5M	21.22%83.01M	78.33%75.01M	109.96%59.54M	165.62%76.76M	165.62%76.76M
Prepaid assets	87.98%43.74M	87.98%43.74M	----	33.59%23.27M	33.59%23.27M	----	----	----	55.97%17.42M	55.97%17.42M
Other current assets	338.46%57K	338.46%57K	27.92%40.7M	-99.53%13K	-99.53%13K	84.17%33.5M	45.49%31.81M	140.13%33.92M	276,700.00%2.77M	276,700.00%2.77M
Total current assets	143.81%1.83B	143.81%1.83B	119.01%1.66B	12.70%752.49M	12.70%752.49M	17.96%836.25M	1.25%759.33M	-1.64%732.29M	-9.70%667.71M	-9.70%667.71M
Non current assets
Net PPE	5.23%179.41M	5.23%179.41M	-7.38%102.64M	-15.11%170.49M	-15.11%170.49M	385.23%108.12M	273.86%110.82M	284.24%113.99M	254.49%200.84M	254.49%200.84M
-Gross PP&E	12.78%218.79M	12.78%218.79M	----	-7.93%193.99M	-7.93%193.99M	----	----	----	220.25%210.7M	220.25%210.7M
-Accumulated depreciation	-67.60%-39.38M	-67.60%-39.38M	----	-138.40%-23.5M	-138.40%-23.5M	----	----	----	-7.89%-9.86M	-7.89%-9.86M
Prepaid assets-non current	-15.25%2.04M	-15.25%2.04M	----	117.63%2.41M	117.63%2.41M	----	----	----	9,954.55%1.11M	9,954.55%1.11M
Total investment	0.00%10M	0.00%10M	6.74%92.63M	0.00%10M	0.00%10M	-11.03%91.96M	216.51%86.77M	262.54%113.2M	100.00%10M	100.00%10M
-Financial asset investment	0.00%10M	0.00%10M	----	0.00%10M	0.00%10M	----	----	----	100.00%10M	100.00%10M
-Including:Available-for-sale securities	0.00%10M	0.00%10M	----	0.00%10M	0.00%10M	----	----	----	100.00%10M	100.00%10M
Deferred tax assets-non current	--33.82M	--33.82M	----	--0	--0	----	----	----	----	----
Other non current assets	-0.88%17.91M	-0.88%17.91M	0.00%1K	25.18%18.07M	25.18%18.07M	--1K	0.00%1K	----	38,913.51%14.44M	38,913.51%14.44M
Total non current assets	21.00%243.18M	21.00%243.18M	-1.18%195.27M	-11.23%200.97M	-11.23%200.97M	59.24%200.09M	246.30%197.6M	273.12%227.19M	266.88%226.38M	266.88%226.38M
Total assets	117.92%2.08B	117.92%2.08B	94.19%1.86B	6.64%953.46M	6.64%953.46M	24.18%1.04B	18.58%956.92M	19.14%959.48M	11.60%894.09M	11.60%894.09M
Liabilities
Current liabilities
Financial liabilities	-17.98%40.14M	-17.98%40.14M	-16.49%44.54M	--48.93M	--48.93M	--51.13M	--53.33M	--55.53M	--0	--0
-Current debt and capital lease obligation	-17.98%40.14M	-17.98%40.14M	-16.49%44.54M	--48.93M	--48.93M	--51.13M	--53.33M	--55.53M	--0	--0
-Including:Current debt	-17.98%40.14M	-17.98%40.14M	-16.49%44.54M	--48.93M	--48.93M	--51.13M	--53.33M	--55.53M	--0	--0
Payables	132.48%151.48M	132.48%151.48M	512.09%62.52M	-20.62%65.16M	-20.62%65.16M	135.86%50.28M	-49.69%10.21M	100.94%32.49M	68.28%82.09M	68.28%82.09M
-accounts payable	450.44%40.19M	450.44%40.19M	396.46%49.99M	-55.68%7.3M	-55.68%7.3M	137.26%50.07M	-50.05%10.07M	101.39%32.42M	26.23%16.48M	26.23%16.48M
-Total tax payable	258.68%74.42M	258.68%74.42M	8,541.38%12.53M	7,054.48%20.75M	7,054.48%20.75M	0.00%217K	0.00%145K	0.00%72K	-97.93%290K	-97.93%290K
-Other payable	-0.65%36.87M	-0.65%36.87M	----	-43.19%37.11M	-43.19%37.11M	----	----	----	200.94%65.32M	200.94%65.32M
Current provisions	----	----	----	----	----	----	----	----	--7.53M	--7.53M
Accrued and deferred income	55.34%409.84M	55.34%409.84M	27.86%287.2M	18.84%263.83M	18.84%263.83M	28.39%234.56M	33.64%224.62M	21.76%194.93M	42.78%222.01M	42.78%222.01M
Other current liabilities	44.18%9.23M	44.18%9.23M	26.16%79.34M	79.90%6.4M	79.90%6.4M	118.32%119.65M	43.30%62.88M	44.75%65.37M	88.25%3.56M	88.25%3.56M
Current liabilities	58.90%610.69M	58.90%610.69M	34.91%473.59M	21.94%384.32M	21.94%384.32M	71.06%455.62M	51.14%351.05M	57.31%348.32M	52.88%315.18M	52.88%315.18M
Non current liabilities
Non current financial liabilities	-32.42%27.1M	-32.42%27.1M	-27.89%33.59M	--40.09M	--40.09M	--43.34M	--46.59M	--49.84M	--0	--0
-Long term debt and capital lease obligation	-32.42%27.1M	-32.42%27.1M	-27.89%33.59M	--40.09M	--40.09M	--43.34M	--46.59M	--49.84M	--0	--0
-Including:Long term debt	-32.42%27.1M	-32.42%27.1M	-27.89%33.59M	--40.09M	--40.09M	--43.34M	--46.59M	--49.84M	--0	--0
Long term provisions	0.66%46.05M	0.66%46.05M	0.66%45.9M	0.66%45.75M	0.66%45.75M	--45.67M	609.27%45.6M	608.34%45.53M	607.28%45.45M	607.28%45.45M
Non current deferred liabilities	----	----	----	-28.50%6.73M	-28.50%6.73M	----	----	----	1,031.25%9.41M	1,031.25%9.41M
Non current accrued and deferred income	----	----	----	-32.63%10.53M	-32.63%10.53M	----	----	----	-8.57%15.63M	-8.57%15.63M
Other non current liabilities	----	----	-24.22%16.14M	----	----	28.61%19.94M	37.61%21.31M	68.68%27.66M	0.00%1K	0.00%1K
Total non current liabilities	-20.99%73.14M	-20.99%73.14M	-15.73%95.64M	31.32%92.57M	31.32%92.57M	602.64%108.96M	417.97%113.49M	438.97%123.03M	189.43%70.49M	189.43%70.49M
Total liabilities	43.39%683.83M	43.39%683.83M	22.54%569.23M	23.65%476.89M	23.65%476.89M	100.31%564.58M	82.76%464.54M	92.97%471.35M	67.31%385.68M	67.31%385.68M
Shareholders'equity
Share capital	765.09%450.89M	765.09%450.89M	765.09%450.89M	0.00%52.12M	0.00%52.12M	0.92%52.12M	0.92%52.12M	4.24%52.12M	4.24%52.12M	4.24%52.12M
-common stock	765.09%450.89M	765.09%450.89M	765.09%450.89M	0.00%52.12M	0.00%52.12M	0.92%52.12M	0.92%52.12M	4.24%52.12M	4.24%52.12M	4.24%52.12M
Additional paid-in capital	51.95%1.19B	51.95%1.19B	51.00%1.18B	0.00%781.95M	0.00%781.95M	0.06%781.95M	0.06%781.95M	0.64%781.95M	2.16%781.95M	2.16%781.95M
Retained earnings	31.71%-241.58M	31.71%-241.58M	-0.26%-338.81M	-9.89%-353.76M	-9.89%-353.76M	-29.60%-358.57M	-22.19%-337.94M	-30.62%-342.19M	-33.81%-321.91M	-33.81%-321.91M
Less: Treasury stock	-7.23%3.48M	-7.23%3.48M	0.29%3.76M	0.00%3.75M	0.00%3.75M	0.00%3.75M	0.00%3.75M	-2.93%3.75M	-11.93%3.75M	-11.93%3.75M
Total stockholders'equity	192.50%1.39B	192.50%1.39B	161.80%1.29B	-6.26%476.57M	-6.26%476.57M	-14.65%471.75M	-10.93%492.38M	-13.01%488.13M	-10.90%508.41M	-10.90%508.41M
Total equity	192.50%1.39B	192.50%1.39B	161.80%1.29B	-6.26%476.57M	-6.26%476.57M	-14.65%471.75M	-10.93%492.38M	-13.01%488.13M	-10.90%508.41M	-10.90%508.41M
Currency Unit	JPY	JPY	JPY	JPY	JPY	JPY	JPY	JPY	JPY	JPY
Accounting Standards	NonUS-GAAP	NonUS-GAAP	NonUS-GAAP	NonUS-GAAP	NonUS-GAAP	NonUS-GAAP	NonUS-GAAP	NonUS-GAAP	NonUS-GAAP	NonUS-GAAP

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