Billing System Corporation (TYO:3623)

Billing System Statistics

Total Valuation

Billing System has a market cap or net worth of JPY 6.24 billion. The enterprise value is -21.38 billion.

Market Cap	6.24B
Enterprise Value	-21.38B

Important Dates

The last earnings date was Thursday, May 14, 2026.

Earnings Date	May 14, 2026
Ex-Dividend Date	Dec 29, 2025

Share Statistics

Billing System has 6.25 million shares outstanding. The number of shares has decreased by -0.09% in one year.

Current Share Class	6.25M
Shares Outstanding	6.25M
Shares Change (YoY)	-0.09%
Shares Change (QoQ)	-0.36%
Owned by Insiders (%)	8.02%
Owned by Institutions (%)	17.13%
Float	4.46M

Valuation Ratios

The trailing PE ratio is 12.52.

PE Ratio	12.52
Forward PE	n/a
PS Ratio	1.29
PB Ratio	1.94
P/TBV Ratio	2.09
P/FCF Ratio	n/a
P/OCF Ratio	n/a
PEG Ratio	n/a

Enterprise Valuation

EV / Earnings	-42.67
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	130.67

Financial Efficiency

Return on equity (ROE) is 17.21% and return on invested capital (ROIC) is 14.13%.

Return on Equity (ROE)	17.21%
Return on Assets (ROA)	1.74%
Return on Invested Capital (ROIC)	14.13%
Return on Capital Employed (ROCE)	24.07%
Weighted Average Cost of Capital (WACC)	10.61%
Revenue Per Employee	49.96M
Profits Per Employee	5.16M
Employee Count	97
Asset Turnover	0.17
Inventory Turnover	31.06

Taxes

In the past 12 months, Billing System has paid 218.00 million in taxes.

Income Tax	218.00M
Effective Tax Rate	29.26%

Stock Price Statistics

The stock price has decreased by -4.81% in the last 52 weeks. The beta is 1.16, so Billing System's price volatility has been higher than the market average.

Beta (5Y)	1.16
52-Week Price Change	-4.81%
50-Day Moving Average	1,064.54
200-Day Moving Average	1,070.57
Relative Strength Index (RSI)	36.79
Average Volume (20 Days)	23,845

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 4.85 billion and earned 501.00 million in profits. Earnings per share was 79.73.

Revenue	4.85B
Gross Profit	1.83B
Operating Income	784.00M
Pretax Income	745.00M
Net Income	501.00M
EBITDA	825.75M
EBIT	784.00M
Earnings Per Share (EPS)	79.73

Balance Sheet

The company has 27.76 billion in cash and n/a in debt, with a net cash position of 27.76 billion or 4,442.43 per share.

Cash & Cash Equivalents	27.76B
Total Debt	n/a
Net Cash	27.76B
Net Cash Per Share	4,442.43
Equity (Book Value)	3.22B
Book Value Per Share	491.30
Working Capital	2.86B

Cash Flow

Operating Cash Flow	n/a
Capital Expenditures	n/a
Depreciation & Amortization	41.75M
Net Borrowing	n/a
Free Cash Flow	n/a
FCF Per Share	n/a

Margins

Gross margin is 37.83%, with operating and profit margins of 16.18% and 10.34%.

Gross Margin	37.83%
Operating Margin	16.18%
Pretax Margin	15.37%
Profit Margin	10.34%
EBITDA Margin	17.04%
EBIT Margin	16.18%
FCF Margin	n/a

Dividends & Yields

This stock pays an annual dividend of 25.80, which amounts to a dividend yield of 2.55%.

Dividend Per Share	25.80
Dividend Yield	2.55%
Dividend Growth (YoY)	14.67%
Years of Dividend Growth	3
Payout Ratio	n/a
Buyback Yield	0.09%
Shareholder Yield	2.65%
Earnings Yield	8.03%
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 0.6 and a Piotroski F-Score of 3. A Z-score under 3 suggests an increased risk of bankruptcy.

Altman Z-Score	0.6
Piotroski F-Score	3