Billing System Corporation (TYO:3623)

Billing System Statistics

Total Valuation

Billing System has a market cap or net worth of JPY 6.94 billion. The enterprise value is -20.73 billion.

Market Cap	6.94B
Enterprise Value	-20.73B

Important Dates

The last earnings date was Friday, February 13, 2026.

Earnings Date	Feb 13, 2026
Ex-Dividend Date	Dec 29, 2025

Share Statistics

Billing System has 6.29 million shares outstanding.

Current Share Class	6.29M
Shares Outstanding	6.29M
Shares Change (YoY)	n/a
Shares Change (QoQ)	n/a
Owned by Insiders (%)	7.90%
Owned by Institutions (%)	14.30%
Float	4.75M

Valuation Ratios

The trailing PE ratio is 17.02.

PE Ratio	17.02
Forward PE	n/a
PS Ratio	1.53
PB Ratio	2.12
P/TBV Ratio	2.28
P/FCF Ratio	n/a
P/OCF Ratio	1.65
PEG Ratio	n/a

Enterprise Valuation

EV / Earnings	-50.81
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 1.11

Current Ratio	1.11
Quick Ratio	1.06
Debt / Equity	n/a
Debt / EBITDA	n/a
Debt / FCF	n/a
Interest Coverage	92.43

Financial Efficiency

Return on equity (ROE) is 13.86% and return on invested capital (ROIC) is 12.97%.

Return on Equity (ROE)	13.86%
Return on Assets (ROA)	1.44%
Return on Invested Capital (ROIC)	12.97%
Return on Capital Employed (ROCE)	19.50%
Weighted Average Cost of Capital (WACC)	10.89%
Revenue Per Employee	44.14M
Profits Per Employee	3.96M
Employee Count	104
Asset Turnover	0.16
Inventory Turnover	32.33

Taxes

In the past 12 months, Billing System has paid 168.00 million in taxes.

Income Tax	168.00M
Effective Tax Rate	28.00%

Stock Price Statistics

The stock price has decreased by -4.91% in the last 52 weeks. The beta is 1.21, so Billing System's price volatility has been higher than the market average.

Beta (5Y)	1.21
52-Week Price Change	-4.91%
50-Day Moving Average	1,029.84
200-Day Moving Average	1,069.69
Relative Strength Index (RSI)	56.84
Average Volume (20 Days)	46,930

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 4.55 billion and earned 408.00 million in profits. Earnings per share was 64.87.

Revenue	4.55B
Gross Profit	1.62B
Operating Income	647.00M
Pretax Income	600.00M
Net Income	408.00M
EBITDA	690.00M
EBIT	647.00M
Earnings Per Share (EPS)	64.87

Balance Sheet

The company has 27.82 billion in cash and n/a in debt, with a net cash position of 27.82 billion or 4,423.17 per share.

Cash & Cash Equivalents	27.82B
Total Debt	n/a
Net Cash	27.82B
Net Cash Per Share	4,423.17
Equity (Book Value)	3.28B
Book Value Per Share	497.98
Working Capital	2.91B

Cash Flow

Operating Cash Flow	4.20B
Capital Expenditures	n/a
Free Cash Flow	n/a
FCF Per Share	n/a

Margins

Gross margin is 35.64%, with operating and profit margins of 14.23% and 8.97%.

Gross Margin	35.64%
Operating Margin	14.23%
Pretax Margin	13.20%
Profit Margin	8.97%
EBITDA Margin	15.18%
EBIT Margin	14.23%
FCF Margin	n/a

Dividends & Yields

This stock pays an annual dividend of 25.80, which amounts to a dividend yield of 2.31%.

Dividend Per Share	25.80
Dividend Yield	2.31%
Dividend Growth (YoY)	14.67%
Years of Dividend Growth	3
Payout Ratio	34.56%
Buyback Yield	n/a
Shareholder Yield	2.39%
Earnings Yield	5.88%
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 0.58 and a Piotroski F-Score of 4. A Z-score under 3 suggests an increased risk of bankruptcy.

Altman Z-Score	0.58
Piotroski F-Score	4