Arent Inc.

5254.T · Technology · Software - Application · Valued as of 2026-11-03 · Statements 2024-06-30

How Each Value Is Built

The screener's three formulas on the reported figures. Each card reads the same way: the value as a sum of numbered terms, each term's calculation opened under it, from the reported figures to the value. The list ranks companies by their plain average over the market cap.

What it is worth

EPV + Growth

41.51M USD

what the normal year's earnings are worth for ever, plus growth that pays

Profit

41.51M USD

15 years of cash the shareholders can take out, and the equity left at year 15

FCFF

41.51M USD

15 years of cash for shareholders and lenders, less what is owed

Average Intrinsic Value

41.51M USD

The plain average of EPV, Profit and FCFF

Against the price

Market Cap

182.22M USD

the price on the date above times the shares

Intrinsic Value ÷ Market Cap

0.23×

the ratio the screener ranks by

Margin of Safety

-339.0%

1 − Market Cap / Average Intrinsic Value

Projections, not exact values. Intrinsic Values are projected from each company's past reports. They show which stocks look cheap compared with the others, not exactly what a stock is worth.

Earnings power value plus growth: 41.51M USD
What the normal year's operating profit after tax is worth if it lasts for ever, plus what the new investment adds beyond its cost, less the net debt that comes before the shareholders (or plus the net cash).

The earnings power value was not computed (a normalized NOPAT at or below zero), so the value is the book value today, 41.51M USD.

Market value

Market Cap182.22M USD

The price on the date above times the shares.

Value vs market

Margin of Safety-339.0%

1 minus the market cap as a share of the value.

Profit value: today's value of the shareholders' equity, from the cash it can pay them (FCFE): 41.51M USD
Fifteen years of free cash flow to equity (FCFE), each brought to today at the cost of equity, plus the equity at year 15 brought to today.

The projection was not made (a profit at or below zero in the latest three years), so the value is the book value today, 41.51M USD, as the screener leaves it.

①Present Value of the 15 Years of FCFE

Not in the value

②Equity at Year 15, Today

Not in the value

Market value

Market Cap182.22M USD

The price on the date above times the shares.

Value vs market

Margin of Safety-339.0%

1 minus the market cap as a share of the value.

FCFF value: today's value of the shareholders' equity, from the cash the firm can pay its shareholders and lenders (FCFF): 41.51M USD
Fifteen years of free cash flow to the firm (FCFF), each brought to today at the WACC, plus the invested capital at year 15 brought to today, less the net debt today (or plus the net cash).

The projection was not made (an FCFF at or below zero in the latest three years), so the value is the book value today, 41.51M USD, as the screener leaves it.

①Present Value of the 15 Years of FCFF

Not in the value

②Invested Capital at Year 15, Today

Not in the value

③Net Cash Today

Not in the value

Market value

Market Cap182.22M USD

The price on the date above times the shares.

Value vs market

Margin of Safety-339.0%

1 minus the market cap as a share of the value.

The Rates and the Capital the Values Read

The WACC and the cost of equity each value is discounted at, the book value and the net debt each starts from, and the seven quality metrics, from the same run.

WACC: 8.32%
Cost of Equity =Risk-Free Rate 4.50%+Beta 0.65×Market Risk Premium 6.00%= 8.42%

The yearly return the shareholders require for the risk they carry; it is the rate that brings their future cash to today.

Tax Rate for WACC =Tax Provision 1.90M USDPretax Income 5.99M USD= 31.69%

The tax the interest saves.

Interest Expense =EBIT 6.03M USD−Pretax Income 5.99M USD= 33.63K USD

The interest the company paid: EBIT is the profit before tax plus the interest.

Cost of Debt =Interest Expense 33.63K USDTotal Debt 2.46M USD×(1 − Tax Rate for WACC 31.69%)= 0.93%

What the lenders are paid a year after the tax the interest saves.

Debt Weight =Total Debt 2.46M USDMarket Cap + Total Debt 182.22M USD + 2.46M USD= 1.33%

The part of the capital the lenders put in, at market value.

WACC =Equity Weight 98.67%×Cost of Equity 8.42%+Debt Weight 1.33%×Cost of Debt 0.93%= 8.32%

Weighted average cost of capital: the yearly return the shareholders and the lenders together require, weighted by what each puts in; the rate that brings the firm's future cash to today.

Book value and net debt today
Both from the balance sheet of the newest quarter, 2025-12-31.

Total Assets 60.43M USD − Total Liabilities 18.93M USD = Book Value Today 41.51M USD

Total Debt 2.46M USD − Cash and Short-Term Investments 21.83M USD = Net Debt Today -19.37M USD

The book value is what Profit starts from and what stands when a projection is not made; the book value plus the net debt is what FCFF starts from; the net debt comes off Greenwald's and FCFF's values before the shareholders.

Quality metrics
Read beside the value, never a condition for it: every company is valued, and a filter in the list is the reader's choice.
MetricFrom
Share dilutionShares Today ÷ Shares Two Years Back − 111.8%at most 5%does not pass6,731,528 / 6,023,280
Accrual quality(Operating Cash Flow − Net Income) ÷ Total Assets2.0%at least -10.0%passes(5.30M USD − 4.10M USD) ÷ 60.43M USD
Price to bookMarket Cap ÷ Book Value Today4.39×at most 3×does not pass182.22M USD ÷ 41.51M USD
Operating marginOperating Income ÷ Revenue42.1%above 10.0%passes7.70M USD ÷ 18.31M USD
Revenue growthRevenue ÷ Revenue a Year Before − 131.0%above 10.0%passes18.31M USD / 13.98M USD
Net cash(Cash − Total Debt) ÷ Market Cap10.6%above -30%passes(21.83M USD − 2.46M USD) ÷ 182.22M USD
Operating efficiencyOperating Income ÷ Gross Profit72.5%above 25.0%passes7.70M USD ÷ 10.62M USD

Market Data

The provider's ratios and the analysts' consensus beside the argument; none of them enters a value.

Share price

4189.18 JPY

Enterprise value

24.79B JPY

the provider's own figure

EV / EBITDA

16.64×

Price / book

3.94×

the provider's book

Price / earnings

18.57×

Return on equity

25.1%

the provider's figure, not this page's

Profit margin

25.9%

Revenue growth

123.6%

Analyst target, mean

—

Analysts

—

opinions in the consensus

Financial Statements

The annual lines the screener holds, year by year, in USD at each period's rate; the figures this valuation read are in its calculation above.

Income statement (USD)20212022202320242025

Revenue

—7.42M13.98M18.31M—

Gross profit

—3.68M7.43M10.62M—

Operating income

—1.78M4.90M7.70M—

EBITDA

operating income before depreciation and amortisation

—269.28K3.79M6.18M—

Pretax income

—108.16K3.61M5.99M—

Net income

—-352.12K2.20M4.10M—

Normalized income

net income without one-off items, as the data provider prints it; Profit's line when printed

—-352.12K1.76M4.10M3.29M

R&D

—————
Balance sheet, year end (USD)20212022202320242025

Total assets

19.73M22.44M31.25M31.52M—

Total liabilities

12.10M7.85M7.28M5.83M—

Shareholders' equity

the equity the parent's shareholders own, as printed, without minority interest; the book value the values read is total assets less total liabilities, in Book Value and Net Debt above

7.54M14.54M23.94M25.68M—

Total debt

9.96M5.96M3.91M2.46M—

Cash and equivalents

11.07M14.15M22.23M24.00M—

Net PP&E

fixed assets after depreciation

61.39K72.99K90.14K136.44K—

Working capital

current assets less current liabilities

6.79M11.85M19.58M22.46M—
Cash flow (USD)20212022202320242025

Operating cash flow

2.17M1.25M5.76M5.30M—

Capital expenditure

paid out, so below zero

-116.50K-146.90K-364.12K-127.76K—

Depreciation and amortisation

55.75K64.59K120.90K151.67K—

Free cash flow

operating cash flow plus capital expenditure

2.05M1.10M5.40M5.17M—