Amiya Corp

Amiya Corp maintains a strong liquidity position, with cash and equivalents amounting to ¥4.56 billion, significantly exceeding its total liabilities of ¥4.11 billion. The company's liquidity FPT (free cash flow to total liabilities) is robust, indicating a solid ability to meet short-term obligations. The current ratio of 1.57 further supports this, showing that the company has 57% more current assets than current liabilities.

In terms of profitability, Amiya Corp demonstrates a return on equity (ROE) of 26.57%, which is well above the industry median for software companies. The return on assets (ROA) of 10.83% also indicates efficient use of assets to generate profit. These metrics suggest that the company is performing well relative to its peers in terms of capital efficiency and profitability.

Amiya Corp's revenue is concentrated in its core software business, with no disclosed geographic breakdown. The company's exposure is primarily to the domestic market, as no international revenue segments are specified. This concentration may pose a risk if the domestic market experiences a downturn.

The company's growth trajectory appears stable, with a strong operating cash flow of ¥1.3 billion and a free cash flow of ¥808.7 million. While specific revenue growth rates are not provided, the positive cash flow positions the company to invest in future growth opportunities. The capital expenditure of -¥45.03 million indicates minimal investment in physical assets, suggesting a focus on software development and digital infrastructure.

Risk factors for Amiya Corp are currently low, with no immediate liquidity or dilution flags detected. The debt-to-equity ratio of 0.33 indicates a conservative capital structure, reducing financial risk. The company's low dilution potential and absence of recent equity issuance further support its stable financial position.

Recent events, including analyst estimates and financial filings, show consistent performance with last actual EPS at ¥90.84 and revenue at ¥5.94 billion. No significant recent events or filings have been reported that would indicate a change in the company's strategic direction or financial health.