Hikari Heights-Varus Co.,Ltd. (SPSE:2137)

Hikari Heights-Varus Statistics

Total Valuation

SPSE:2137 has a market cap or net worth of JPY 1.54 billion. The enterprise value is -3.39 billion.

Market Cap	1.54B
Enterprise Value	-3.39B

Important Dates

The next estimated earnings date is Wednesday, August 13, 2025.

Earnings Date	Aug 13, 2025
Ex-Dividend Date	n/a

Share Statistics

SPSE:2137 has 2.09 million shares outstanding.

Current Share Class	2.09M
Shares Outstanding	2.09M
Shares Change (YoY)	n/a
Shares Change (QoQ)	n/a
Owned by Insiders (%)	73.90%
Owned by Institutions (%)	1.00%
Float	116,500

Valuation Ratios

PE Ratio	n/a
Forward PE	n/a
PS Ratio	0.50
PB Ratio	0.46
P/TBV Ratio	0.46
P/FCF Ratio	n/a
P/OCF Ratio	n/a
PEG Ratio	n/a

Enterprise Valuation

EV / Earnings	11.46
EV / Sales	n/a
EV / EBITDA	n/a
EV / EBIT	n/a
EV / FCF	9.61

Financial Position

The company has a current ratio of 6.17, with a Debt / Equity ratio of 0.16.

Current Ratio	6.17
Quick Ratio	5.98
Debt / Equity	0.16
Debt / EBITDA	n/a
Debt / FCF	-1.50
Interest Coverage	-15.74

Financial Efficiency

Return on equity (ROE) is -8.44% and return on invested capital (ROIC) is -5.62%.

Return on Equity (ROE)	-8.44%
Return on Assets (ROA)	-2.99%
Return on Invested Capital (ROIC)	-5.62%
Return on Capital Employed (ROCE)	-5.69%
Revenue Per Employee	11.40M
Profits Per Employee	-1.11M
Employee Count	267
Asset Turnover	0.40
Inventory Turnover	475.08

Taxes

In the past 12 months, SPSE:2137 has paid 32.00 million in taxes.

Income Tax	32.00M
Effective Tax Rate	n/a

Stock Price Statistics

The stock price has decreased by -3.03% in the last 52 weeks. The beta is -0.01, so SPSE:2137's price volatility has been lower than the market average.

Beta (5Y)	-0.01
52-Week Price Change	-3.03%
50-Day Moving Average	720.96
200-Day Moving Average	737.21
Relative Strength Index (RSI)	70.93
Average Volume (20 Days)	120

Short Selling Information

Short Interest	n/a
Short Previous Month	n/a
Short % of Shares Out	n/a
Short % of Float	n/a
Short Ratio (days to cover)	n/a

Income Statement

In the last 12 months, SPSE:2137 had revenue of JPY 3.04 billion and -296.00 million in losses. Loss per share was -141.68.

Revenue	3.04B
Gross Profit	-45.00M
Operating Income	-362.00M
Pretax Income	-264.00M
Net Income	-296.00M
EBITDA	-285.00M
EBIT	-362.00M
Loss Per Share	-141.68

Balance Sheet

The company has 5.46 billion in cash and 530.00 million in debt, giving a net cash position of 4.93 billion or 2,359.28 per share.

Cash & Cash Equivalents	5.46B
Total Debt	530.00M
Net Cash	4.93B
Net Cash Per Share	2,359.28
Equity (Book Value)	3.35B
Book Value Per Share	1,601.57
Working Capital	5.07B

Cash Flow

In the last 12 months, operating cash flow was -338.00 million and capital expenditures -15.00 million, giving a free cash flow of -353.00 million.

Operating Cash Flow	-338.00M
Capital Expenditures	-15.00M
Free Cash Flow	-353.00M
FCF Per Share	-168.96

Margins

Gross margin is -1.48%, with operating and profit margins of -11.90% and -9.73%.

Gross Margin	-1.48%
Operating Margin	-11.90%
Pretax Margin	-8.68%
Profit Margin	-9.73%
EBITDA Margin	-9.37%
EBIT Margin	-11.90%
FCF Margin	n/a

Dividends & Yields

SPSE:2137 does not appear to pay any dividends at this time.

Dividend Per Share	n/a
Dividend Yield	n/a
Dividend Growth (YoY)	n/a
Years of Dividend Growth	n/a
Payout Ratio	n/a
Buyback Yield	n/a
Shareholder Yield	n/a
Earnings Yield	-19.28%
FCF Yield	-22.99%

Fair Value

There are several formulas that can be used to estimate the intrinsic value of a stock.

Lynch Fair Value	n/a
Lynch Upside	n/a
Graham Number	n/a
Graham Upside	n/a

Stock Splits

The last stock split was on September 26, 2013. It was a forward split with a ratio of 100.

Last Split Date	Sep 26, 2013
Split Type	Forward
Split Ratio	100

Scores

SPSE:2137 has an Altman Z-Score of 1.7 and a Piotroski F-Score of 2. A Z-score under 3 suggests an increased risk of bankruptcy.

Altman Z-Score	1.7
Piotroski F-Score	2