PicoCELA Inc. (PCLA) Key Metrics
PCLA key metrics, FY2022–FY2025
Fiscal year ended September 30, 2025 · Japanese yenPCLA returns How much profit the business earns on the capital it uses.
PCLA financial health Debt, liquidity and how easily interest is covered.
PCLA efficiency & capital use Working capital cycle and where the cash goes.
PCLA returns on capital
Net income (ROE, ROA) or after-tax operating income (ROIC) divided by the average of the opening and closing balance.
PCLA debt vs cash
Debt includes short- and long-term borrowings and, where reported, lease liabilities.
PCLA key metrics in Japanese yen
FY2022–FY2025| FY2025 | FY2024 | FY2023 | FY2022 | |
|---|---|---|---|---|
| Returns & profitability | ||||
| Return on equity (ROE) | −151.4% | −91.3% | −108.9% | −1.1% |
| Return on invested capital (ROIC) | −141.1% | −72.4% | −118.8% | −4.1% |
| Return on assets (ROA) | −53.9% | −40.3% | −68.5% | −0.7% |
| Return on tangible assets | −59.7% | −40.0% | −55.7% | −0.8% |
| Free cash flow margin | −105.1% | −36.6% | −135.9% | −19.2% |
| Financial health | ||||
| Total debt | ¥286.9M | ¥557.2M | ¥252.1M | ¥110.7M |
| Cash & short-term investments | ¥541.5M | ¥456.8M | ¥428.0M | ¥263.1M |
| Net debt | −¥254.7M | ¥100.4M | −¥175.9M | −¥152.4M |
| Debt / equity | 0.60 | 1.57 | 0.36 | 0.24 |
| Debt / assets | 0.26 | 0.45 | 0.22 | 0.16 |
| Current ratio | 2.13 | 2.18 | 2.76 | 3.16 |
| Quick ratio | 1.42 | 1.70 | 2.26 | 2.82 |
| Interest coverage | -29.0 | -14.4 | — | — |
| Working capital | ¥534.0M | ¥512.5M | ¥644.2M | ¥446.1M |
| Invested capital | ¥221.1M | ¥455.2M | ¥520.1M | ¥315.6M |
| Tangible asset value | ¥427.8M | ¥321.3M | ¥684.1M | ¥451.8M |
| Net current asset value | ¥379.9M | ¥67.5M | ¥557.6M | ¥420.0M |
| Capital allocation | ||||
| Capex / revenue | 5.2% | 5.6% | 3.7% | 2.3% |
| Capex / depreciation | 1.07 | 2.13 | 1.68 | 1.88 |
| Stock-based compensation / revenue | 1.0% | 0.0% | 0.0% | — |
| R&D / revenue | 4.8% | 6.2% | 0.1% | 0.0% |
| SG&A / revenue | 163.1% | 110.0% | 160.5% | 66.5% |
| Efficiency | ||||
| Days sales outstanding | 111.9 | 121.1 | 184.7 | 145.3 |
| Days of inventory on hand | 388.2 | 197.3 | 159.6 | 104.1 |
| Days payables outstanding | 86.2 | 74.3 | 63.2 | 56.0 |
| Cash conversion cycle (days) | 413.9 | 244.2 | 281.2 | 193.4 |
| Receivables turnover | 3.26 | 3.01 | 1.98 | 2.51 |
| Payables turnover | 4.23 | 4.92 | 5.78 | 6.52 |
| Inventory turnover | 0.94 | 1.85 | 2.29 | 3.51 |
| Asset turnover | 0.47 | 0.66 | 0.60 | 0.97 |
| Average receivables | ¥167.7M | ¥260.3M | ¥283.2M | ¥271.5M |
| Average payables | ¥60.3M | ¥73.5M | ¥50.2M | ¥37.5M |
| Average inventory | ¥271.4M | ¥195.3M | ¥126.9M | ¥69.8M |
| Intangibles / total assets | 4.4% | 2.7% | 1.0% | 2.3% |
Computed from PCLA's annual financial statements (latest annual report filed February 13, 2026) and the closing share price on each fiscal year-end, adjusted for stock splits. Figures in Japanese yen; data from EODHD. Averages use the opening and closing balance of each year.
PCLA valuation and financial ratios
PicoCELA Inc. earned a return on equity of −151.4% and a return on invested capital of −141.1% in fiscal 2025. It ended the year with ¥286.9 million of debt and ¥541.5 million in cash and short-term investments, a net cash position of ¥254.7 million.
See the PCLA income statement, the PCLA chart for price history, or the PCLA stock overview for the latest quote and news.
PCLA key metrics FAQ
What is PicoCELA Inc.'s return on equity?
PicoCELA Inc.'s return on equity (ROE) was −151.4% in fiscal 2025: net income of -¥629.0 million on average shareholders' equity of ¥415.3 million.
What is PicoCELA Inc.'s ROIC?
PicoCELA Inc.'s return on invested capital was −141.1% in fiscal 2025, using after-tax operating income divided by average debt plus equity minus cash.
How much debt does PicoCELA Inc. have?
PicoCELA Inc. had total debt of ¥286.9 million at the end of fiscal 2025, a debt-to-equity ratio of 0.60 and more cash than debt.
What is PicoCELA Inc.'s current ratio?
PicoCELA Inc.'s current ratio was 2.13 at the end of fiscal 2025: current assets were 2.13 times current liabilities.