SK Japan Co Ltd

SK Japan maintains a strong liquidity position, with cash and equivalents of ¥4.18 billion, representing 49% of total assets [doc:HA-latest]. The company’s price-to-book ratio of 2.05 and price-to-tangible-book ratio of 2.05 suggest a moderate premium to equity value, while the debt-to-equity ratio of 0.0 indicates no leverage [doc:valuation snapshot]. The current ratio of 4.54 further reinforces short-term liquidity safety [doc:valuation snapshot]. Profitability metrics show a return on equity (ROE) of 20.04% and return on assets (ROA) of 15.62%, both exceeding the typical thresholds for the Toys & Children's Products industry, which prioritizes ROE and ROA as key performance indicators [doc:industry_config]. Gross profit of ¥4.53 billion and operating income of ¥1.85 billion reflect healthy margins, though the net income of ¥1.33 billion is lower than gross profit, indicating operational expenses as a drag [doc:HA-latest]. The company’s revenue is split between the Character Entertainment and Character Fancy segments, with no disclosed geographic breakdown. However, the Character Entertainment segment serves both domestic and overseas amusement facilities, suggesting some international exposure [doc:HA-latest]. The lack of geographic detail limits visibility into regional concentration risk. Growth appears stable, with a price-to-earnings ratio of 10.24 and an EV/EBITDA of 5.13, both below the industry median for comparable firms [doc:industry_config]. Analysts reported last actual revenue of ¥16.23 billion, aligning with the latest financial snapshot [doc:]. No significant revenue acceleration or deceleration is evident in the data, suggesting a steady-state growth profile. Risk factors are minimal, with low liquidity and dilution risk scores. The company has no immediate filing-based liquidity or dilution flags, and the absence of dilution potential in basic shares suggests no near-term equity issuance pressure [doc:risk assessment]. The lack of leverage also reduces credit risk exposure. Recent events include the latest financial filing, which confirmed the company’s operating cash flow of ¥835.9 million and free cash flow of ¥967.9 million [doc:HA-latest]. No material regulatory or geopolitical events are disclosed in the current data, though the company’s exposure to character licensing and retail could be sensitive to broader consumer sentiment shifts.