| Item | Current | Prior | YoY % |
|---|---|---|---|
| Net Sales | ¥100M | ¥133M | -24.8% |
| Cost of Sales | ¥17M | ¥45M | -62.9% |
| Gross Profit | ¥84M | ¥88M | -4.4% |
| SG&A Expenses | ¥124M | ¥119M | +3.8% |
| Operating Income | ¥-39M | ¥-31M | -25.8% |
| Non-operating Income | ¥10M | ¥4M | +171.2% |
| Non-operating Expenses | ¥3M | ¥11M | -74.9% |
| Ordinary Income | ¥-32M | ¥-38M | +15.8% |
| Profit Before Tax | ¥-32M | ¥-39M | +16.0% |
| Income Tax Expense | ¥188,000 | ¥145,000 | +29.7% |
| Net Income | ¥-33M | ¥-39M | +15.9% |
| Net Income Attributable to Owners | ¥-32M | ¥-38M | +15.8% |
| Total Comprehensive Income | ¥-27M | ¥-41M | +34.1% |
| Depreciation & Amortization | ¥669,000 | ¥-612,000 | +209.3% |
| Interest Expense | ¥3M | ¥2M | +33.8% |
| Earnings per Unit (EPU) | ¥-4.34 | ¥-5.15 | +15.7% |
| Distribution per Unit (DPU) | ¥0.00 | ¥0.00 | - |
| Item | Current End | Prior End | Change |
|---|---|---|---|
| Current Assets | ¥539M | ¥629M | ¥-90M |
| Cash and Deposits | ¥372M | ¥443M | ¥-71M |
| Accounts Receivable | ¥88M | ¥102M | ¥-14M |
| Non-current Assets | ¥149M | ¥131M | +¥18M |
| Intangible Assets | ¥16M | ¥0 | +¥16M |
| Item | Current | Prior | Change |
|---|---|---|---|
| Operating Cash Flow | ¥-59M | ¥-51M | ¥-9M |
| Investing Cash Flow | ¥-11M | ¥58,000 | ¥-11M |
| Financing Cash Flow | ¥-7M | ¥-9M | +¥2M |
| Free Cash Flow | ¥-70M | - | - |
| Item | Value |
|---|---|
| Net Profit Margin | -32.0% |
| Gross Profit Margin | 84.1% |
| Current Ratio | 314.1% |
| Quick Ratio | 314.1% |
| Debt-to-Equity Ratio | 1.25x |
| Interest Coverage Ratio | -15.12x |
| EBITDA Margin | -38.3% |
| Effective Tax Rate | -0.6% |
| Item | YoY Change |
|---|---|
| Net Sales YoY Change | -24.3% |
| Item | Value |
|---|---|
| Units Outstanding (incl. Treasury) | 7.50M shares |
| Average Units Outstanding | 7.50M shares |
| NAV per Unit | ¥40.78 |
| EBITDA | ¥-38M |
| Item | Amount |
|---|---|
| Q2 Distribution | ¥0.00 |
| Year-End Distribution | ¥0.00 |
| Item | Forecast |
|---|---|
| Distribution per Unit Forecast (DPU) | ¥0.00 |
| Goodwill | ¥16M | - | - |
| Investment Securities | ¥96M | ¥92M | +¥4M |
| Total Assets | ¥688M | ¥760M | ¥-72M |
| Current Liabilities | ¥172M | ¥207M | ¥-36M |
| Accounts Payable | ¥64M | ¥76M | ¥-12M |
| Non-current Liabilities | ¥209M | ¥218M | ¥-9M |
| Long-term Loans | ¥198M | ¥209M | ¥-11M |
| Total Liabilities | ¥381M | ¥425M | ¥-44M |
| Total Equity | ¥306M | ¥334M | ¥-28M |
| Capital Stock | ¥100M | ¥100M | ¥0 |
| Capital Surplus | ¥539M | ¥539M | ¥0 |
| Retained Earnings | ¥-410M | ¥-378M | ¥-33M |
| Owners' Equity | ¥306M | ¥334M | ¥-28M |
| Working Capital | ¥367M | - | - |