SCAT (TSE:3974) 3-Year ROIIC % : 6.17% (As of Oct. 2025) — Near Median

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TSE:3974 SCAT Inc TSE:3974
81 GF Score
Price 円670.00
GF Value 円470.83
Valuation Significantly Overvalued
! 6 Warning Signs
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What is SCAT 3-Year ROIIC %?

SCAT TSE:3974 +1.82% 81 3-Year ROIIC % is 6.17 as of Oct. 2025, which is at its 10-year median of 6.17. GuruFocus rates TSE:3974 with a GF Score™ of 81/100 and a GF Value™ of 円470.83 (Significantly Overvalued). The stock has 6 warning signs investors should review. Among 2,621 Software companies, SCAT ranks better than 51.96% on this metric.

3-Year Return on Invested Incremental Capital (3-Year ROIIC %) measures the change in earnings as a percentage of change in investment over 3-year. SCAT's 3-Year ROIIC % for the quarter that ended in Oct. 2025 was 6.17%. High ROIIC is generally an indication that your business is capital efficient or has a higher operating leverage.

The industry rank for SCAT's 3-Year ROIIC % or its related term are showing as below:

TSE:3974's 3-Year ROIIC % is ranked better than
51.96% of 2621 companies
in the Software industry
Industry Median: 5.33 vs TSE:3974: 6.17

SCAT  (TSE:3974) 3-Year ROIIC % Explanation

Return on Incremental Invested Capital (ROIIC) is an extension of Return on Investment Capital (ROIC). ROIC % tells investors how efficiently that profitability is earned per dollar of company capital. ROIIC narrows the focus even further and shows how profitable each additional unit of capital investment could be. ROIIC % is a more powerful metric than ROIC because it measures how much money the company can generate going forward on future capital investments.

High ROIIC is generally an indication that your business is capital efficient or has a higher operating leverage.

Be Aware

It's important to keep in mind that when tracking ROIIC, the metric is better suited to forecasting the trend of future returns rather than measuring current return on investment.


SCAT 3-Year ROIIC % Related Terms


SCAT 3-Year ROIIC % Historical Data

* Premium members only.

The historical data trend for SCAT's 3-Year ROIIC % 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 3-Year ROIIC % Chart

SCAT Annual Data
Trend Oct16 Oct17 Oct18 Oct19 Oct20 Oct21 Oct22 Oct23 Oct24 Oct25
3-Year ROIIC %
Get a 7-Day Free Trial Premium Member Only Premium Member Only 5.65 27.31 -15.95 5.04 6.17

SCAT Semi-Annual Data
Oct16 Apr17 Oct17 Apr18 Oct18 Apr19 Oct19 Apr20 Oct20 Apr21 Oct21 Apr22 Oct22 Apr23 Oct23 Apr24 Oct24 Apr25 Oct25 Apr26
3-Year ROIIC % 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 0.00 5.04 0.00 6.17 0.00

TSE:3974 vs IBM, ACN, FISV: 3-Year ROIIC % Comparison

For the Information Technology Services subindustry, SCAT's 3-Year ROIIC %, along with its competitors' market caps and 3-Year ROIIC % 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 3-Year ROIIC % vs Software Industry

For the Software industry and Technology sector, SCAT's 3-Year ROIIC % distribution charts can be found below:

* The bar in red indicates where SCAT's 3-Year ROIIC % falls into.


TSE:3974
81GF Score
SCAT Inc TSE:3974
3-Year ROIIC % is just one metric. See GF Score™, valuation, warning signs, and more.
View Full Analysis

SCAT 3-Year ROIIC % Calculation

SCAT's 3-Year ROIIC % for the quarter that ended in Oct. 2025 is calculated as:

3-Year ROIIC %=3-Year Incremental Net Operating Profit After Taxes (NOPAT)**/3-Year Incremental Invested Capital**
=( 128.583944 (Oct. 2025) - 141.8727627 (Oct. 2022) )/( 1780.596 (Oct. 2025) - 1995.805 (Oct. 2022) )
=-13.2888187/-215.209
=6.17%***

* 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.

** Annual data of NOPAT and Invested Capital was used to calculate 3-Year ROIIC %.
*** Please be aware that the ROIIC (Return on Invested Capital) calculations are based on company-level data using the primary share class. The calculated data provided is for demonstration purposes and may slightly differ from the results displayed in the title due to potential variations caused by currency exchange rate differences throughout the year.

Frequently Asked Questions Learn more about 3-Year ROIIC % →
What does a 3-Year ROIIC % of 6.17 mean?
SCAT (TSE:3974) has a 3-Year ROIIC % of 6.17 as of Oct. 2025. 3-Year ROIIC % measures the change in earnings as a percentage of change in investment over 3-year. View historical data on SCAT and its competitors. This is near median its historical median of 6.17. According to the industry distribution chart, SCAT ranks #1259 out of 2621 companies in the Software industry, placing it in the top 48%.
Is SCAT's 3-Year ROIIC % too high?
SCAT's current 3-Year ROIIC % of 6.17 is near median its 10-year median of 6.17. The Software industry median 3-Year ROIIC % is 5.33. SCAT's value of 6.17 is 15.8% above this industry median. Based on the distribution chart, SCAT ranks #1259 out of 2621 companies in the Software industry, which is above the industry midpoint. Overall, SCAT has a GF Score™ of 81/100 and is considered Significantly Overvalued, reflecting its overall financial health beyond just this single metric.
How does SCAT's 3-Year ROIIC % compare to IBM and ACN?
According to the Software industry distribution chart, SCAT ranks #1259 out of 2621 companies for 3-Year ROIIC %. This puts SCAT in the upper half of its industry. The industry median 3-Year ROIIC % is 5.33. SCAT's value of 6.17 is 15.8% above this benchmark. While the company's 10-year median is 6.17 vs. the industry median of 5.33, 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 3-Year ROIIC % for a Software company?
The median 3-Year ROIIC % among Software companies is 5.33, based on 2,621 companies in the industry. Companies in the top quartile (top 25%) have a 3-Year ROIIC % significantly above this median, while those in the bottom quartile fall well below. However, 3-Year ROIIC % should not be evaluated in isolation — investors should consider it alongside profitability, growth, and financial strength metrics. SCAT's current 3-Year ROIIC % of 6.17 is 15.8% 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 3-Year ROIIC % mean?
A high 3-Year ROIIC % can signal that a stock is expensive relative to its fundamentals. 3-Year ROIIC % measures the change in earnings as a percentage of change in investment over 3-year. View historical data on SCAT and its competitors. For the Software industry, the median 3-Year ROIIC % is 5.33 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. SCAT's current 3-Year ROIIC % is 6.17, which is near median its own 10-year median of 6.17. 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 Significantly Overvalued. The stock's GF Value™ is 円470.83, compared to a current price of 円670.00 — trading 42.3% above its estimated fair value. The current 3-Year ROIIC % is 6.17, which is near median its 10-year median of 6.17 and 15.8% above the Software industry median of 5.33. SCAT's overall GF Score™ is 81/100 with 6 warning signs to review. Investors should evaluate multiple metrics — including profitability, growth, and financial strength — before making a decision.
How is 3-Year ROIIC % calculated?
3-Year ROIIC % is calculated from a company's financial statements. For SCAT (TSE:3974), the current 3-Year ROIIC % is 6.17 as of Oct. 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 SCAT (TSE:3974) Overvalued in 2026?

Based on GuruFocus' analysis, SCAT stock appears to be overvalued. The current stock price of 円670.00 is trading 42.3% above its estimated GF Value™ of 円470.83. GuruFocus considers SCAT to be Significantly Overvalued.

Key valuation signals for TSE:3974:

  • 3-Year ROIIC %: 6.17 (near median its 10-year median of 6.17)
  • GF Value™: 円470.83 vs. price of 円670.00 (42.3% above fair value)
  • GF Score™: 81/100 with 6 warning signs
  • Industry Position: 15.8% above the Software median (#1259 of 2621)

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.
81GF Score

Get the complete analysis for TSE:3974

3-Year ROIIC % is just one metric. See GF Value™, 30-year financials, guru trades, warning signs, and more.

円670.00
Price
円470.83
GF Value