| Item | Current | Prior | YoY % |
|---|---|---|---|
| Net Sales | ¥683M | ¥693M | -1.4% |
| Cost of Sales | ¥223M | ¥224M | -0.2% |
| Gross Profit | ¥460M | ¥469M | -2.1% |
| SG&A Expenses | ¥342M | ¥295M | +16.0% |
| Operating Income | ¥117M | ¥174M | -32.8% |
| Non-operating Income | ¥15M | ¥3M | +487.9% |
| Non-operating Expenses | ¥9M | ¥13M | -27.0% |
| Ordinary Income | ¥124M | ¥164M | -24.4% |
| Profit Before Tax | ¥124M | ¥165M | -24.8% |
| Income Tax Expense | ¥38M | ¥58M | -34.3% |
| Net Income | ¥85M | ¥106M | -19.8% |
| Depreciation & Amortization | ¥747,000 | ¥140,000 | +433.6% |
| Interest Expense | ¥268,000 | ¥374,000 | -28.3% |
| Earnings per Unit (EPU) | ¥11.75 | ¥18.15 | -35.3% |
| Diluted Earnings per Unit | ¥10.73 | - | - |
| Distribution per Unit (DPU) | ¥0.00 | ¥0.00 | - |
| Item | Current End | Prior End | Change |
|---|---|---|---|
| Current Assets | ¥2.25B | ¥1.97B | +¥280M |
| Cash and Deposits | ¥1.75B | ¥1.46B | +¥289M |
| Accounts Receivable | ¥10M | ¥8M | +¥3M |
| Inventories | ¥47M | ¥45M | +¥3M |
| Non-current Assets | ¥71M | ¥157M | ¥-85M |
| Item | Current | Prior | Change |
|---|---|---|---|
| Operating Cash Flow | ¥218M | ¥78M | +¥141M |
| Investing Cash Flow | ¥-242M | ¥-78,000 | ¥-242M |
| Financing Cash Flow | ¥13M | ¥-8M | +¥21M |
| Free Cash Flow | ¥-24M | - | - |
| Item | Value |
|---|---|
| Net Profit Margin | 12.4% |
| Gross Profit Margin | 67.3% |
| Current Ratio | 205.8% |
| Quick Ratio | 201.4% |
| Debt-to-Equity Ratio | 0.90x |
| Interest Coverage Ratio | 436.57x |
| EBITDA Margin | 17.2% |
| Effective Tax Rate | 30.8% |
| Item | YoY Change |
|---|---|
| Net Sales YoY Change | -1.5% |
| Operating Income YoY Change | -32.5% |
| Ordinary Income YoY Change | -24.8% |
| Net Income YoY Change | -19.7% |
| Item | Value |
|---|---|
| Units Outstanding (incl. Treasury) | 7.58M shares |
| Average Units Outstanding | 7.30M shares |
| NAV per Unit | ¥160.97 |
| EBITDA | ¥118M |
| Item | Amount |
|---|---|
| Q2 Distribution | ¥0.00 |
| Year-End Distribution | ¥0.00 |
| Item | Forecast |
|---|---|
| Net Sales Forecast | ¥1.64B |
| Operating Income Forecast | ¥328M |
| Ordinary Income Forecast | ¥328M |
| Net Income Forecast | ¥240M |
| Earnings per Unit Forecast (EPU) | ¥33.25 |
| Distribution per Unit Forecast (DPU) | ¥0.00 |
| Property, Plant & Equipment | ¥3M | ¥4M | ¥-615,000 |
| Intangible Assets | ¥12M | - | - |
| Total Assets | ¥2.32B | ¥2.13B | +¥195M |
| Current Liabilities | ¥1.09B | ¥1.00B | +¥94M |
| Accounts Payable | ¥279M | ¥265M | +¥14M |
| Non-current Liabilities | ¥8M | ¥13M | ¥-5M |
| Long-term Loans | ¥8M | ¥13M | ¥-5M |
| Total Liabilities | ¥1.10B | ¥1.01B | +¥89M |
| Total Equity | ¥1.22B | ¥1.11B | +¥106M |
| Capital Stock | ¥408M | ¥398M | +¥10M |
| Capital Surplus | ¥549M | ¥539M | +¥10M |
| Retained Earnings | ¥263M | ¥177M | +¥86M |
| Owners' Equity | ¥1.22B | ¥1.11B | +¥106M |
| Working Capital | ¥1.16B | - | - |