| Item | Current | Prior | YoY % |
|---|---|---|---|
| Net Sales | ¥514M | ¥377M | +36.3% |
| Cost of Sales | ¥123M | ¥93M | +31.8% |
| Gross Profit | ¥391M | ¥285M | +37.5% |
| SG&A Expenses | ¥605M | ¥463M | +30.8% |
| Operating Income | ¥-213M | ¥-177M | -20.3% |
| Non-operating Income | ¥663,000 | ¥7M | -90.6% |
| Non-operating Expenses | ¥25M | ¥24M | +0.8% |
| Ordinary Income | ¥-237M | ¥-195M | -21.5% |
| Profit Before Tax | ¥-238M | ¥-195M | -21.7% |
| Income Tax Expense | ¥817,000 | ¥822,000 | -0.6% |
| Net Income | ¥-239M | ¥-196M | -21.6% |
| Net Income Attributable to Owners | ¥-238M | ¥-196M | -21.4% |
| Total Comprehensive Income | ¥-235M | ¥-201M | -16.9% |
| Depreciation & Amortization | ¥2M | ¥2M | -1.1% |
| Interest Expense | ¥3M | ¥302,000 | +938.4% |
| Basic EPS | ¥-5.13 | ¥-4.28 | -19.9% |
| Dividend Per Share | ¥0.00 | ¥0.00 | - |
| Item | Current End | Prior End | Change |
|---|---|---|---|
| Current Assets | ¥767M | ¥715M | +¥52M |
| Cash and Deposits | ¥532M | ¥536M | ¥-4M |
| Accounts Receivable | ¥84M | ¥100M | ¥-16M |
| Non-current Assets | ¥332M | ¥337M | ¥-5M |
| Property, Plant & Equipment | ¥5M | ¥6M | ¥-407,000 |
| Item | Current | Prior | Change |
|---|---|---|---|
| Operating Cash Flow | ¥-254M | ¥-240M | ¥-14M |
| Investing Cash Flow | ¥2M | ¥-254M | +¥256M |
| Financing Cash Flow | ¥249M | ¥289M | ¥-40M |
| Free Cash Flow | ¥-252M | - | - |
| Item | Value |
|---|---|
| Net Profit Margin | -46.3% |
| Gross Profit Margin | 76.1% |
| Current Ratio | 147.8% |
| Quick Ratio | 147.8% |
| Debt-to-Equity Ratio | 1.21x |
| Interest Coverage Ratio | -67.92x |
| EBITDA Margin | -41.1% |
| Effective Tax Rate | -0.3% |
| Item | YoY Change |
|---|---|
| Net Sales YoY Change | +36.1% |
| Item | Value |
|---|---|
| Shares Outstanding (incl. Treasury) | 46.55M shares |
| Treasury Stock | 60K shares |
| Average Shares Outstanding | 46.49M shares |
| Book Value Per Share | ¥10.75 |
| EBITDA | ¥-211M |
| Item | Amount |
|---|---|
| Q2 Dividend | ¥0.00 |
| Year-End Dividend | ¥0.00 |
| Item | Forecast |
|---|---|
| Net Sales Forecast | ¥2.25B |
| Operating Income Forecast | ¥92M |
| Ordinary Income Forecast | ¥82M |
| Net Income Attributable to Owners Forecast | ¥55M |
| Basic EPS Forecast | ¥1.19 |
| Dividend Per Share Forecast | ¥0.00 |
| Intangible Assets | ¥7M | ¥9M | ¥-1M |
| Total Assets | ¥1.10B | ¥1.06B | +¥45M |
| Current Liabilities | ¥519M | ¥246M | +¥274M |
| Accounts Payable | ¥3M | ¥3M | ¥-11,000 |
| Non-current Liabilities | ¥86M | ¥78M | +¥7M |
| Long-term Loans | ¥1M | ¥1M | ¥0 |
| Total Liabilities | ¥605M | ¥324M | +¥281M |
| Total Equity | ¥500M | ¥735M | ¥-235M |
| Capital Stock | ¥1.44B | ¥1.44B | ¥0 |
| Capital Surplus | ¥1.21B | ¥1.21B | ¥0 |
| Retained Earnings | ¥-2.18B | ¥-1.94B | ¥-239M |
| Treasury Stock | ¥-2M | ¥-2M | ¥0 |
| Owners' Equity | ¥469M | ¥704M | ¥-235M |
| Working Capital | ¥248M | - | - |