| Item | Current | Prior | YoY % |
|---|---|---|---|
| Net Sales | ¥1.69B | ¥1.63B | +3.2% |
| Cost of Sales | ¥965M | ¥1.02B | -5.2% |
| Gross Profit | ¥722M | ¥617M | +17.0% |
| SG&A Expenses | ¥598M | ¥593M | +0.7% |
| Operating Income | ¥123M | ¥23M | +434.8% |
| Non-operating Income | ¥3M | ¥13M | -76.7% |
| Non-operating Expenses | ¥8M | ¥7M | +13.8% |
| Ordinary Income | ¥118M | ¥29M | +306.9% |
| Profit Before Tax | ¥122M | ¥32M | +276.1% |
| Income Tax Expense | ¥40M | ¥5M | +675.6% |
| Net Income | ¥78M | ¥87M | -10.3% |
| Net Income Attributable to Owners | ¥81M | ¥27M | +200.0% |
| Total Comprehensive Income | ¥91M | ¥37M | +145.9% |
| Depreciation & Amortization | ¥18M | ¥19M | -6.0% |
| Interest Expense | ¥6M | ¥7M | -18.3% |
| Earnings per Unit (EPU) | ¥59.00 | ¥19.64 | +200.4% |
| Distribution per Unit (DPU) | ¥35.00 | ¥0.00 | - |
| Total Dividend Paid | ¥6M | ¥6M | +0.0% |
| Item | Current End | Prior End | Change |
|---|---|---|---|
| Current Assets | ¥866M | ¥914M | ¥-48M |
| Cash and Deposits | ¥395M | ¥418M | ¥-24M |
| Accounts Receivable | ¥160M | ¥202M | ¥-42M |
| Inventories | ¥295M | ¥268M | +¥27M |
| Non-current Assets | ¥88M | ¥92M | ¥-4M |
| Item | Current | Prior | Change |
|---|---|---|---|
| Operating Cash Flow | ¥159M | ¥144M | +¥15M |
| Investing Cash Flow | ¥-8M | ¥-3M | ¥-5M |
| Financing Cash Flow | ¥-178M | ¥-209M | +¥31M |
| Free Cash Flow | ¥151M | - | - |
| Item | Value |
|---|---|
| Operating Margin | 7.3% |
| ROA (Ordinary Income) | 12.1% |
| Payout Ratio | 25.5% |
| Dividend on Equity (DOE) | 1.5% |
| Book Value Per Share | ¥387.51 |
| Net Profit Margin | 4.8% |
| Gross Profit Margin | 42.8% |
| Current Ratio | 309.1% |
| Quick Ratio | 203.7% |
| Debt-to-Equity Ratio |
| Item | YoY Change |
|---|---|
| Net Sales YoY Change | +3.2% |
| Operating Income YoY Change | +425.0% |
| Ordinary Income YoY Change | +301.0% |
| Net Income YoY Change | -10.6% |
| Net Income Attributable to Owners YoY Change | +200.4% |
| Total Comprehensive Income YoY Change | +144.6% |
| Item | Value |
|---|---|
| Units Outstanding (incl. Treasury) | 1.39M shares |
| Average Units Outstanding | 1.39M shares |
| NAV per Unit | ¥387.27 |
| EBITDA | ¥141M |
| Item | Amount |
|---|---|
| Q2 Distribution | ¥0.00 |
| Year-End Distribution | ¥10.00 |
| Item | Forecast |
|---|---|
| Net Sales Forecast | ¥1.78B |
| Operating Income Forecast | ¥117M |
| Ordinary Income Forecast | ¥118M |
| Net Income Attributable to Owners Forecast | ¥78M |
| Earnings per Unit Forecast (EPU) | ¥56.54 |
| Distribution per Unit Forecast (DPU) | ¥5.00 |
| Property, Plant & Equipment | ¥75M | ¥81M | ¥-6M |
| Intangible Assets | ¥656,000 | ¥1M | ¥-529,000 |
| Total Assets | ¥954M | ¥1.01B | ¥-52M |
| Current Liabilities | ¥280M | ¥363M | ¥-83M |
| Accounts Payable | ¥15M | ¥10M | +¥5M |
| Short-term Loans | ¥100M | ¥221M | ¥-121M |
| Non-current Liabilities | ¥136M | ¥178M | ¥-43M |
| Long-term Loans | ¥128M | ¥171M | ¥-43M |
| Total Liabilities | ¥416M | ¥542M | ¥-126M |
| Total Equity | ¥538M | ¥464M | +¥74M |
| Capital Stock | ¥58M | ¥58M | ¥0 |
| Capital Surplus | ¥37M | ¥37M | ¥0 |
| Retained Earnings | ¥381M | ¥316M | +¥65M |
| Owners' Equity | ¥538M | ¥464M | +¥74M |
| Working Capital | ¥586M | - | - |
| 0.77x |
| Interest Coverage Ratio | 21.42x |
| EBITDA Margin | 8.4% |
| Effective Tax Rate | 32.8% |