4393.T

The company maintains a strong liquidity position, with a current ratio of 3.52, indicating that it has more than three times the current assets to cover its current liabilities. The company's cash and equivalents amount to 4,186,000,000 JPY, which is a significant portion of its total assets, further supporting its liquidity. The debt-to-equity ratio is 0.0, suggesting that the company is not leveraged and relies primarily on equity financing.

In terms of profitability, the company demonstrates a return on equity (ROE) of 23.23% and a return on assets (ROA) of 17.01%. These figures are strong and suggest that the company is effectively utilizing its equity and assets to generate profits. The operating income of 2,154,000,000 JPY and net income of 1,351,000,000 JPY further support the company's profitability. The gross profit margin of 48.53% (calculated from gross profit and revenue) is also robust, indicating efficient cost management.

The company's revenue is concentrated in the software segment, with no disclosed geographic breakdown. The absence of detailed segment or geographic data limits the ability to assess revenue concentration risks. However, the company's primary business is in software, and it does not appear to have significant exposure to other business lines or regions.

The company's growth trajectory is supported by its strong operating cash flow of 2,867,000,000 JPY and free cash flow of 1,330,000,000 JPY. These figures indicate that the company is generating substantial cash from its operations, which can be reinvested or used for shareholder returns. The capital expenditure of -35,000,000 JPY suggests that the company is not heavily investing in new capital assets, which may indicate a focus on maintaining existing operations rather than expansion.

The risk assessment indicates that the company has low liquidity and dilution risks. There are no immediate filing-based liquidity or dilution flags, and the company's capital structure is not leveraged. The absence of long-term debt and the high cash reserves further reduce financial risk. The dilution potential is also low, as the number of shares outstanding is the same for both basic and diluted shares, indicating no significant dilution from stock options or convertible securities.

Recent events and filings do not show any significant changes in the company's financial or operational status. The latest actual EPS and revenue figures align with the reported financial data, suggesting consistency in the company's performance. There are no disclosed recent events that would significantly impact the company's operations or financial health.