PRAP Japan,Inc. FY2026 Q1 Earnings Report | IR Tracker

PRAP Japan,Inc. FY2026 Q1 Earnings Report | IR Tracker

Financial Highlights

Net Sales: ¥1.65B
Operating Income: ¥97M
Net Income: ¥35M
Earnings per Unit (EPU): ¥9.29

Income Statement

Item	Current	Prior	YoY %
Net Sales	¥1.65B	¥1.58B	+4.6%
Cost of Sales	¥1.04B	¥952M	+9.3%
Gross Profit	¥610M	¥626M	-2.6%
SG&A Expenses	¥513M	¥524M	-2.1%
Operating Income	¥97M	¥101M	-4.0%
Non-operating Income	¥1M	¥3M	-66.7%
Non-operating Expenses	¥0	¥0	-
Ordinary Income	¥98M	¥104M	-5.8%
Profit Before Tax	¥98M	¥104M	-5.8%
Income Tax Expense	¥62M	¥63M	-1.6%
Net Income	¥35M	¥40M	-12.5%
Net Income Attributable to Owners	¥41M	¥25M	+64.0%
Total Comprehensive Income	¥66M	¥-19M	+447.4%
Interest Expense	¥0	¥0	-
Earnings per Unit (EPU)	¥9.29	¥5.70	+63.0%
Distribution per Unit (DPU)	¥0.00	¥0.00	-

Balance Sheet

Item	Current End	Prior End	Change
Current Assets	¥5.86B	¥5.96B	¥-94M
Cash and Deposits	¥4.18B	¥4.30B	¥-125M
Accounts Receivable	¥1.26B	¥1.30B	¥-47M
Inventories	¥236M	¥166M	+¥70M
Non-current Assets	¥1.05B	¥1.05B	+¥2M

Profitability Ratios

Item	Value
Net Profit Margin	2.5%
Gross Profit Margin	36.9%
Current Ratio	418.3%
Quick Ratio	401.4%
Debt-to-Equity Ratio	0.26x
Effective Tax Rate	63.3%

Year-over-Year Comparison

Item	YoY Change
Net Sales YoY Change	+4.6%
Operating Income YoY Change	-4.1%
Ordinary Income YoY Change	-5.7%
Net Income Attributable to Owners YoY Change	+63.7%

Unit Information

Item	Value
Units Outstanding (incl. Treasury)	4.68M shares
Treasury Units	240K shares
Average Units Outstanding	4.44M shares
NAV per Unit	¥1,235.66

Distribution Information

Item	Amount
Q2 Distribution	¥0.00
Year-End Distribution	¥41.00

Full Year Forecast

Item	Forecast
Net Sales Forecast	¥8.10B
Operating Income Forecast	¥812M
Ordinary Income Forecast	¥812M
Net Income Attributable to Owners Forecast	¥504M
Earnings per Unit Forecast (EPU)	¥113.54
Distribution per Unit Forecast (DPU)	¥0.00