SCAT (TSE:3974) Current Ratio: 3.83 (As of Apr. 2026) — Near Median


TSE:3974 SCAT Inc TSE:3974
73 GF Score
Price 円592.00
GF Value 円466.80
Valuation Modestly Overvalued
! 2 Warning Signs
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What is SCAT Current Ratio?

SCAT TSE:3974 +1.02% 73 Current Ratio is 3.83 as of Apr. 2026, which is 8% above its 10-year median of 3.54. GuruFocus rates TSE:3974 with a GF Score™ of 73/100 and a GF Value™ of 円466.80 (Modestly Overvalued). The stock has 2 warning signs investors should review. Among 2,866 Software companies, SCAT ranks better than 80.15% on this metric.

The current ratio is a liquidity ratio that measures a company's ability to pay short-term obligations. It is calculated as a company's Total Current Assets divides by its Total Current Liabilities. SCAT's current ratio for the quarter that ended in Apr. 2026 was 3.83.

SCAT has a current ratio of 3.83. It indicates the company may not be efficiently using its current assets or its short-term financing facilities. This may also indicate problems in working capital management.

The historical rank and industry rank for SCAT's Current Ratio or its related term are showing as below:

TSE:3974' s Current Ratio Range Over the Past 10 Years
Min: 2.45   Med: 3.54   Max: 4.72
Current: 3.83

During the past 12 years, SCAT's highest Current Ratio was 4.72. The lowest was 2.45. And the median was 3.54.

TSE:3974's Current Ratio is ranked better than
80.15% of 2866 companies
in the Software industry
Industry Median: 1.815 vs TSE:3974: 3.83

SCAT  (TSE:3974) Current Ratio Explanation

The current ratio can give a sense of the efficiency of a company's operating cycle or its ability to turn its product into cash. Companies that have trouble getting paid on their receivables or have long inventory turnover can run into liquidity problems because they are unable to alleviate their obligations. Because business operations differ in each industry, it is always more useful to compare companies within the same industry.

Acceptable current ratios vary from industry to industry and are generally between 1 and 3 for healthy businesses.

The higher the current ratio, the more capable the company is of paying its obligations. A ratio under 1 suggests that the company would be unable to pay off its obligations if they came due at that point. While this shows the company is not in good financial health, it does not necessarily mean that it will go bankrupt - as there are many ways to access financing - but it is definitely not a good sign.

If all other things were equal, a creditor, who is expecting to be paid in the next 12 months, would consider a high current ratio to be better than a low current ratio, because a high current ratio means that the company is more likely to meet its liabilities which fall due in the next 12 months.


SCAT Current Ratio Related Terms


SCAT Current Ratio Historical Data

* Premium members only.

The historical data trend for SCAT's Current Ratio can be seen below:

* For Operating Data section: All numbers are indicated by the unit behind each term and all currency related amount are in USD.
* For other sections: All numbers are in millions except for per share data, ratio, and percentage. All currency related amount are indicated in the company's associated stock exchange currency.

SCAT Current Ratio Chart

SCAT Annual Data
Trend Oct16 Oct17 Oct18 Oct19 Oct20 Oct21 Oct22 Oct23 Oct24 Oct25
Current Ratio
Get a 7-Day Free Trial Premium Member Only Premium Member Only 2.87 3.12 2.90 3.70 3.35

SCAT Semi-Annual Data
Oct16 Apr17 Oct17 Apr18 Oct18 Apr19 Oct19 Apr20 Oct20 Apr21 Oct21 Apr22 Oct22 Apr23 Oct23 Apr24 Oct24 Apr25 Oct25 Apr26
Current Ratio Get a 7-Day Free Trial Premium Member Only Premium Member Only Premium Member Only Premium Member Only Premium Member Only Premium Member Only Premium Member Only Premium Member Only Premium Member Only Premium Member Only Premium Member Only Premium Member Only 3.53 3.70 3.84 3.35 3.83

TSE:3974 vs IBM, ACN, FISV: Current Ratio Comparison

For the Information Technology Services subindustry, SCAT's Current Ratio, along with its competitors' market caps and Current Ratio data, can be viewed below:

* Competitive companies are chosen from companies within the same industry, with headquarter located in same country, with closest market capitalization; x-axis shows the market cap, and y-axis shows the term value; the bigger the dot, the larger the market cap. Note that "N/A" values will not show up in the chart.


SCAT Current Ratio vs Software Industry

For the Software industry and Technology sector, SCAT's Current Ratio distribution charts can be found below:

* The bar in red indicates where SCAT's Current Ratio falls into.


TSE:3974
73GF Score
SCAT Inc TSE:3974
Current Ratio is just one metric. See GF Score™, valuation, warning signs, and more.
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SCAT Current Ratio Calculation

The current ratio is mainly used to give an idea of the company's ability to pay back its short-term liabilities with its short-term assets.

SCAT's Current Ratio for the fiscal year that ended in Oct. 2025 is calculated as

Current Ratio (A: Oct. 2025 )=Total Current Assets (A: Oct. 2025 )/Total Current Liabilities (A: Oct. 2025 )
=1615.947/482.803
=3.35

SCAT's Current Ratio for the quarter that ended in Apr. 2026 is calculated as

Current Ratio (Q: Apr. 2026 )=Total Current Assets (Q: Apr. 2026 )/Total Current Liabilities (Q: Apr. 2026 )
=1607.274/419.17
=3.83

* For Operating Data section: All numbers are indicated by the unit behind each term and all currency related amount are in USD.
* For other sections: All numbers are in millions except for per share data, ratio, and percentage. All currency related amount are indicated in the company's associated stock exchange currency.

Frequently Asked Questions Learn more about Current Ratio →
What does a Current Ratio of 3.83 mean?
SCAT (TSE:3974) has a Current Ratio of 3.83 as of Apr. 2026. This is near median its historical median of 3.54. Over the past decade, SCAT's Current Ratio has ranged from 2.45 to 4.72. According to the industry distribution chart, SCAT ranks #569 out of 2866 companies in the Software industry, placing it in the top 19.9%.
Is SCAT's Current Ratio too high?
SCAT's current Current Ratio of 3.83 is near median its 10-year median of 3.54. Over the past 10 years, this metric has ranged from a low of 2.45 to a high of 4.72. The Software industry median Current Ratio is 1.82. SCAT's value of 3.83 is 111% above this industry median. Based on the distribution chart, SCAT ranks #569 out of 2866 companies in the Software industry, which is in the top quartile — a strong position relative to peers. Overall, SCAT has a GF Score™ of 73/100 and is considered Modestly Overvalued, reflecting its overall financial health beyond just this single metric.
How does SCAT's Current Ratio compare to IBM and ACN?
According to the Software industry distribution chart, SCAT ranks #569 out of 2866 companies for Current Ratio. This places SCAT in the top 20% of its industry — outperforming the majority of peers. The industry median Current Ratio is 1.82. SCAT's value of 3.83 is 111% above this benchmark. Historically, SCAT's own Current Ratio has ranged from 2.45 to 4.72 over the past decade. While the company's 10-year median is 3.54 vs. the industry median of 1.82, SCAT has consistently been above the industry average. See the competitive comparison table and distribution chart on this page for a detailed peer-by-peer breakdown.
What is a good Current Ratio for a Software company?
The median Current Ratio among Software companies is 1.82, based on 2,866 companies in the industry. Companies in the top quartile (top 25%) have a Current Ratio significantly above this median, while those in the bottom quartile fall well below. However, Current Ratio should not be evaluated in isolation — investors should consider it alongside profitability, growth, and financial strength metrics. SCAT's current Current Ratio of 3.83 is 111% above the industry median. Use the industry distribution chart on this page to see where any company falls relative to its peers.
What does a high Current Ratio mean?
A high Current Ratio can signal that a stock is expensive relative to its fundamentals. For the Software industry, the median Current Ratio is 1.82 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. SCAT's current Current Ratio is 3.83, which is near median its own 10-year median of 3.54. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is SCAT stock overvalued right now?
Based on GuruFocus' analysis, SCAT (TSE:3974) is currently considered Modestly Overvalued. The stock's GF Value™ is 円466.80, compared to a current price of 円592.00 — trading 26.8% above its estimated fair value. The current Current Ratio is 3.83, which is near median its 10-year median of 3.54 and 111% above the Software industry median of 1.82. SCAT's overall GF Score™ is 73/100 with 2 warning signs to review. Investors should evaluate multiple metrics — including profitability, growth, and financial strength — before making a decision.
How is Current Ratio calculated?
Current Ratio is calculated from a company's financial statements. For SCAT (TSE:3974), the current Current Ratio is 3.83 as of Apr. 2026. GuruFocus calculates this using data sourced from SEC filings and annual reports. See the calculation section and 30-year financial data on this page for the full breakdown.

Is SCAT (TSE:3974) Overvalued in 2026?

Based on GuruFocus' analysis, SCAT stock appears to be overvalued. The current stock price of 円592.00 is trading 26.8% above its estimated GF Value™ of 円466.80. GuruFocus considers SCAT to be Modestly Overvalued.

Key valuation signals for TSE:3974:

  • Current Ratio: 3.83 (near median its 10-year median of 3.54)
  • GF Value™: 円466.80 vs. price of 円592.00 (26.8% above fair value)
  • GF Score™: 73/100 with 2 warning signs
  • Industry Position: 111% above the Software median (#569 of 2866)

No single metric tells the full story. See the TSE:3974 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.


SCAT Business Description

Address 1-2-1 Shibaura, Minato-ku, 2nd Floor, Tokyo, JPN
SCAT Inc provides IT services and solutions for beauty salons. It provides business service for SME. It is also involved in the planning and operation of pay nursing home with nursing care.
73GF Score

Get the complete analysis for TSE:3974

Current Ratio is just one metric. See GF Value™, 30-year financials, guru trades, warning signs, and more.

円592.00
Price
円466.80
GF Value