Billing System Corporation (TYO:3623)

Billing System Statistics

Total Valuation

Billing System has a market cap or net worth of JPY 6.77 billion. The enterprise value is -24.57 billion.

Market Cap	6.77B
Enterprise Value	-24.57B

Important Dates

The last earnings date was Thursday, August 14, 2025.

Earnings Date	Aug 14, 2025
Ex-Dividend Date	Dec 29, 2025

Share Statistics

Billing System has 6.29 million shares outstanding. The number of shares has decreased by -0.00% in one year.

Current Share Class	6.29M
Shares Outstanding	6.29M
Shares Change (YoY)	-0.00%
Shares Change (QoQ)	n/a
Owned by Insiders (%)	8.75%
Owned by Institutions (%)	3.18%
Float	3.87M

Valuation Ratios

The trailing PE ratio is 17.73.

PE Ratio	17.73
Forward PE	n/a
PS Ratio	1.56
PB Ratio	2.21
P/TBV Ratio	2.41
P/FCF Ratio	n/a
P/OCF Ratio	1.58
PEG Ratio	n/a

Enterprise Valuation

EV / Earnings	-64.32
EV / Sales	n/a
EV / EBITDA	n/a
EV / EBIT	n/a
EV / FCF	n/a

Financial Position

The company has a current ratio of 1.08, with a Debt / Equity ratio of 0.27.

Current Ratio	1.08
Quick Ratio	1.05
Debt / Equity	0.27
Debt / EBITDA	1.31
Debt / FCF	n/a
Interest Coverage	85.29

Financial Efficiency

Return on equity (ROE) is 13.88% and return on invested capital (ROIC) is 10.29%.

Return on Equity (ROE)	13.88%
Return on Assets (ROA)	1.17%
Return on Invested Capital (ROIC)	10.29%
Return on Capital Employed (ROCE)	19.20%
Revenue Per Employee	42.22M
Profits Per Employee	3.71M
Employee Count	104
Asset Turnover	0.14
Inventory Turnover	39.44

Taxes

In the past 12 months, Billing System has paid 191.00 million in taxes.

Income Tax	191.00M
Effective Tax Rate	32.15%

Stock Price Statistics

The stock price has decreased by -14.52% in the last 52 weeks. The beta is 0.93, so Billing System's price volatility has been similar to the market average.

Beta (5Y)	0.93
52-Week Price Change	-14.52%
50-Day Moving Average	1,071.90
200-Day Moving Average	1,214.21
Relative Strength Index (RSI)	47.16
Average Volume (20 Days)	20,905

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, Billing System had revenue of JPY 4.35 billion and earned 382.00 million in profits. Earnings per share was 60.74.

Revenue	4.35B
Gross Profit	1.53B
Operating Income	597.00M
Pretax Income	594.00M
Net Income	382.00M
EBITDA	643.00M
EBIT	597.00M
Earnings Per Share (EPS)	60.74

Balance Sheet

The company has 32.31 billion in cash and 840.00 million in debt, giving a net cash position of 31.47 billion or 5,004.15 per share.

Cash & Cash Equivalents	32.31B
Total Debt	840.00M
Net Cash	31.47B
Net Cash Per Share	5,004.15
Equity (Book Value)	3.07B
Book Value Per Share	466.98
Working Capital	2.64B

Cash Flow

Operating Cash Flow	4.30B
Capital Expenditures	n/a
Free Cash Flow	n/a
FCF Per Share	n/a

Margins

Gross margin is 35.16%, with operating and profit margins of 13.73% and 8.78%.

Gross Margin	35.16%
Operating Margin	13.73%
Pretax Margin	13.66%
Profit Margin	8.78%
EBITDA Margin	14.79%
EBIT Margin	13.73%
FCF Margin	n/a

Dividends & Yields

This stock pays an annual dividend of 25.80, which amounts to a dividend yield of 2.40%.

Dividend Per Share	25.80
Dividend Yield	2.40%
Dividend Growth (YoY)	14.67%
Years of Dividend Growth	2
Payout Ratio	36.91%
Buyback Yield	0.00%
Shareholder Yield	2.40%
Earnings Yield	5.64%
FCF Yield	n/a

Fair Value

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

Lynch Fair Value
Lynch Upside
Graham Number
Graham Upside

Stock Splits

The last stock split was on June 26, 2019. It was a forward split with a ratio of 2.

Last Split Date	Jun 26, 2019
Split Type	Forward
Split Ratio	2

Scores

Billing System has an Altman Z-Score of 0.5 and a Piotroski F-Score of 4. A Z-score under 3 suggests an increased risk of bankruptcy.

Altman Z-Score	0.5
Piotroski F-Score	4