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31352026 Q2 / First HalfStandardJGAAP

MarketEnterprise (3135) FY2026 Q2 Earnings Report

For FY2026 Q2, revenue came to ¥13.0B (+13.0% year on year) and operating loss ¥92.0M. The segment drivers and cash flow follow.

MarketEnterprise Co.,Ltd

Retail Trade/Retail Trade


Financial Highlights

  • Net Sales: ¥12.97B
  • Operating Income: ¥-92M
  • Net Income: ¥-292M
  • EPS: ¥-40.30

Income Statement

ItemCurrentPriorYoY %
Net Sales¥12.97B¥11.47B+13.0%
Cost of Sales¥8.93B¥7.48B+19.3%
Gross Profit¥4.04B¥3.99B+1.1%
SG&A Expenses¥4.13B¥3.74B+10.3%
Operating Income−¥92M¥249M−136.9%
Non-operating Income¥8M¥117M−93.6%
Non-operating Expenses¥41M¥52M−22.2%
Ordinary Income−¥125M¥313M−139.9%
Profit Before Tax−¥125M¥314M−139.9%
Income Tax Expense¥166M¥97M+71.2%
Net Income−¥292M¥217M−234.6%
Net Income Attributable to Owners−¥215M¥153M−240.5%
Total Comprehensive Income−¥284M¥214M−232.7%
Depreciation & Amortization¥18M¥22M−17.6%
Interest Expense¥18M¥15M+22.8%
Basic EPS−¥40.30¥28.79−240.0%

Balance Sheet

ItemCurrent EndPrior EndChange
Current Assets¥4.61B¥5.03B−¥419M
Cash and Deposits¥1.45B¥1.71B−¥263M
Accounts Receivable¥2.30B¥2.49B−¥195M
Inventories¥666M¥562M+¥105M
Non-current Assets¥1.06B¥1.21B−¥144M
Property, Plant & Equipment¥299M¥313M−¥13M
Intangible Assets¥65M¥78M−¥13M
Goodwill¥60M¥69M−¥10M
Total Assets¥5.67B¥6.24B−¥564M
Current Liabilities¥4.00B¥4.28B−¥273M
Accounts Payable¥979M¥888M+¥91M
Short-term Loans¥2.00B¥2.10B−¥100M
Non-current Liabilities¥36M¥49M−¥13M
Total Liabilities¥4.04B¥4.32B−¥286M
Total Equity¥1.64B¥1.91B−¥278M
Capital Stock¥337M¥337M+¥880,000
Capital Surplus¥316M¥318M−¥2M
Retained Earnings¥495M¥703M−¥209M
Treasury Stock−¥719,000−¥636,000−¥83,000
Owners' Equity¥1.16B¥1.36B−¥202M
Working Capital¥610M--

Cash Flow Statement

ItemCurrentPriorChange
Operating Cash Flow−¥236M¥79M−¥315M
Investing Cash Flow¥100M−¥66M+¥166M
Financing Cash Flow−¥134M−¥72M−¥61M
Free Cash Flow−¥136M--

Profitability Ratios

ItemValue
Net Profit Margin−1.7%
Gross Profit Margin31.2%
Current Ratio115.2%
Quick Ratio98.6%
Debt-to-Equity Ratio2.47x
Interest Coverage Ratio−5.09x
EBITDA Margin−0.6%
Effective Tax Rate−132.6%

Year-over-Year Comparison

ItemYoY Change
Net Sales YoY Change+13.0%
Operating Income YoY Change−136.9%
Ordinary Income YoY Change−139.9%
Profit Before Tax YoY Change−139.9%
Net Income YoY Change−234.6%
Net Income Attributable to Owners YoY Change−240.5%

Share Information

ItemValue
Shares Outstanding (incl. Treasury)5.35M shares
Treasury Stock495 shares
Average Shares Outstanding5.35M shares
Book Value Per Share¥305.36
EBITDA−¥74M

Dividend Information

ItemAmount
Q2 Dividend¥0.00

Segment Information

SegmentRevenueOperating Income
Mobile¥6.35B−¥186M
OperatingSegmentsNotIncludedInReportableSegmentsAndOtherRevenueGeneratingBusiness¥55M−¥11M
WebBasedReuse¥6.56B¥519M

Full Year Forecast

ItemForecast
Net Sales Forecast¥26.90B
Operating Income Forecast¥180M
Ordinary Income Forecast¥130M
Net Income Attributable to Owners Forecast¥10M
Basic EPS Forecast¥1.87
Dividend Per Share Forecast¥0.00