Scala (TSE:4845) EPS without NRI: 円35.23 (TTM As of Dec. 2025)

Author: Vera Yuan Vera Yuan
Vera Yuan
Vera Yuan
Director of Data and Quant Analytics at GuruFocus
Focused on building reliable datasets, financial models, and research tools for value-minded investors. Committed to turning complex data into practical guidance for value-investing and long-term wealth.
Reviewed by: Charlie Tian Charlie Tian
Charlie Tian
Charlie Tian
Founder & CEO of GuruFocus
Dr. Charlie Tian is the founder and CEO of GuruFocus.com, a leading global investment research platform established in 2004. With a Ph.D. in physics, Dr. Tian transitioned from science to finance, applying a data-driven, disciplined approach to value investing.

TSE:4845 Scala Inc TSE:4845
51 GF Score
Price 円337.00
GF Value 円350.54
Valuation Fairly Valued
! 4 Warning Signs
View Full Analysis

What is Scala EPS without NRI?

Scala TSE:4845 -2.03% 51 EPS without NRI is 円35.23 as of Dec. 2025. GuruFocus rates TSE:4845 with a GF Score™ of 51/100 and a GF Value™ of 円350.54 (Fairly Valued). The stock has 4 warning signs investors should review. Among 2,077 Software companies, Scala ranks worse than 48146.32% on this metric.

Scala's earnings per share without non-recurring items for the three months ended in Dec. 2025 was 円0.00. Its earnings per share without non-recurring items for the trailing twelve months (TTM) ended in Dec. 2025 was 円35.23.

Please click Growth Rate Calculation Example (GuruFocus) to see how GuruFocus calculates Wal-Mart Stores Inc (WMT)'s revenue growth rate. You can apply the same method to get the EPS without NRI Growth Rate using Earnings per share without Non-Recurring Items (NRI) data.

The historical rank and industry rank for Scala's EPS without NRI or its related term are showing as below:

During the past 13 years, Scala's highest 3-Year average Earnings Per Share (NRI) Growth Rate was 115.20% per year. The lowest was -67.30% per year. And the median was 5.30% per year.

TSE:4845's 3-Year EPS without NRI Growth Rate is not ranked *
in the Software industry.
Industry Median: 12.5
* Ranked among companies with meaningful 3-Year EPS without NRI Growth Rate only.

Scala's EPS (Diluted) for the three months ended in Dec. 2025 was 円0.00. Its EPS (Diluted) for the trailing twelve months (TTM) ended in Dec. 2025 was 円32.15.

Scala's EPS (Basic) for the three months ended in Dec. 2025 was 円0.00. Its EPS (Basic) for the trailing twelve months (TTM) ended in Dec. 2025 was 円32.15.


Scala  (TSE:4845) EPS without NRI Explanation

EPS without NRI removes onetime and unusual items from EPS, to provide investors with a more accurate measure of the company’s true earnings. The earnings are adjusted for items that are irregular or unusual in nature, and/or are non-recurring. This is calculated using Net Income (Continuing Operations) plus/minus any tax affected unusual Items and Goodwill Impairments/Write Offs. This can be used to fairly measure a company's profitability.


Be Aware

Compared with Earnings per share, a company's cash flow is better indicator of the company's earnings power.

If a company's earnings per share is less than cash flow per share over long term, investors need to be cautious and find out why.


Scala EPS without NRI Related Terms


Scala EPS without NRI Historical Data

* Premium members only.

The historical data trend for Scala's EPS without NRI 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.

Scala EPS without NRI Chart

Scala Annual Data
Trend Jun16 Jun17 Jun18 Jun19 Jun20 Jun21 Jun22 Jun23 Jun24 Jun25
EPS without NRI
Get a 7-Day Free Trial Premium Member Only Premium Member Only 40.99 -5.92 12.81 -98.97 52.14

Scala Quarterly Data
Mar21 Jun21 Sep21 Dec21 Mar22 Jun22 Sep22 Dec22 Mar23 Jun23 Sep23 Dec23 Mar24 Jun24 Dec24 Mar25 Jun25 Sep25 Dec25 Mar26
EPS without NRI 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 7.84 28.84 -4.88 0.00 11.27

TSE:4845 vs UBER, SHOP, CRM: EPS without NRI Comparison

For the Software - Application subindustry, Scala's PE Ratio without NRI, along with its competitors' market caps and PE Ratio without NRI 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.


Scala PE Ratio without NRI vs Software Industry

For the Software industry and Technology sector, Scala's PE Ratio without NRI distribution charts can be found below:

* The bar in red indicates where Scala's PE Ratio without NRI falls into.


TSE:4845
51GF Score
Scala Inc TSE:4845
EPS without NRI is just one metric. See GF Score™, valuation, warning signs, and more.
View Full Analysis

Scala EPS without NRI Calculation

Earnings Per Share (EPS) is the single most important variable used by Wall Street in determining the earnings power of a company. But investors need to be aware that Earnings per Share can be easily manipulated by adjusting depreciation and amortization rate or non-recurring items. That's why GuruFocus lists EPS without NRI, which better reflects the company's underlying performance.

Earnings Per Share without Non-Recurring Items is the amount of earnings without non-recurring items per outstanding share of the company's stock.

EPS without NRI for the trailing twelve months (TTM) ended in Dec. 2025 adds up the quarterly data reported by the company within the most recent 12 months, which was 円35.23

* 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 EPS without NRI →
What does a EPS without NRI of 円35.23 mean?
Scala (TSE:4845) has a EPS without NRI of 円35.23 as of Dec. 2025. EPS without NRI represents per-share earnings excluding one-time charges. View historical data on Scala and its competitors. According to the industry distribution chart, Scala ranks #999999 out of 2077 companies in the Software industry.
Is Scala's EPS without NRI too high?
Scala's current EPS without NRI is 円35.23. Based on the distribution chart, Scala ranks #999999 out of 2077 companies in the Software industry, which is in the bottom quartile relative to peers. Overall, Scala has a GF Score™ of 51/100 and is considered Fairly Valued, reflecting its overall financial health beyond just this single metric.
How does Scala's EPS without NRI compare to UBER and SHOP?
According to the Software industry distribution chart, Scala ranks #999999 out of 2077 companies for EPS without NRI. This places Scala in the lower half of its industry. The industry median EPS without NRI is 12.50. See the competitive comparison table and distribution chart on this page for a detailed peer-by-peer breakdown.
What is a good EPS without NRI for a Software company?
The median EPS without NRI among Software companies is 12.50, based on 2,077 companies in the industry. Companies in the top quartile (top 25%) have a EPS without NRI significantly above this median, while those in the bottom quartile fall well below. However, EPS without NRI should not be evaluated in isolation — investors should consider it alongside profitability, growth, and financial strength metrics. Use the industry distribution chart on this page to see where any company falls relative to its peers.
What does a high EPS without NRI mean?
A high EPS without NRI can signal that a stock is expensive relative to its fundamentals. EPS without NRI represents per-share earnings excluding one-time charges. View historical data on Scala and its competitors. For the Software industry, the median EPS without NRI is 12.50 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. Scala's current EPS without NRI is 円35.23. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Scala stock overvalued right now?
Based on GuruFocus' analysis, Scala (TSE:4845) is currently considered Fairly Valued. The stock's GF Value™ is 円350.54, compared to a current price of 円337.00 — trading 3.9% below its estimated fair value. The current EPS without NRI is 円35.23. Scala's overall GF Score™ is 51/100 with 4 warning signs to review. Investors should evaluate multiple metrics — including profitability, growth, and financial strength — before making a decision.
How is EPS without NRI calculated?
EPS without NRI is calculated from a company's financial statements. For Scala (TSE:4845), the current EPS without NRI is 円35.23 as of Dec. 2025. 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 Scala (TSE:4845) Overvalued in 2026?

Based on GuruFocus' analysis, Scala stock appears to be undervalued. The current stock price of 円337.00 is trading 3.9% below its estimated GF Value™ of 円350.54. GuruFocus considers Scala to be Fairly Valued.

Key valuation signals for TSE:4845:

  • EPS without NRI: 円35.23
  • GF Value™: 円350.54 vs. price of 円337.00 (3.9% below fair value)
  • GF Score™: 51/100 with 4 warning signs

No single metric tells the full story. See the TSE:4845 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.


Scala Business Description

Address MK Building 3rd Floor, 3-3-2 Shibuya, Shibuya-ku, Tokoyo, JPN
Scala Inc is engaged in development, sales, and maintenance of SaaS and ASP related business software products. The company offers web services that supports corporate sites and EC sites using automatic voice response technologies.
51GF Score

Get the complete analysis for TSE:4845

EPS without NRI is just one metric. See GF Value™, 30-year financials, guru trades, warning signs, and more.

円337.00
Price
円350.54
GF Value