| Item | Current | Prior | YoY % |
|---|---|---|---|
| Net Sales | ¥2.12B | ¥1.41B | +50.3% |
| Cost of Sales | ¥393M | ¥308M | +27.4% |
| Gross Profit | ¥1.73B | ¥1.10B | +56.7% |
| SG&A Expenses | ¥1.40B | ¥1.00B | +39.4% |
| Operating Income | ¥331M | ¥100M | +231.0% |
| Non-operating Income | ¥1M | ¥290,000 | +366.6% |
| Non-operating Expenses | ¥4M | ¥4M | +12.0% |
| Ordinary Income | ¥328M | ¥96M | +241.7% |
| Profit Before Tax | ¥329M | ¥97M | +239.8% |
| Income Tax Expense | ¥87M | ¥31M | +177.6% |
| Net Income | ¥241M | ¥65M | +270.8% |
| Depreciation & Amortization | ¥11M | ¥5M | +98.7% |
| Interest Expense | ¥4M | ¥4M | -2.8% |
| Earnings per Unit (EPU) | ¥60.49 | ¥16.37 | +269.5% |
| Distribution per Unit (DPU) | ¥0.00 | ¥0.00 | - |
| Item | Current End | Prior End | Change |
|---|---|---|---|
| Current Assets | ¥1.04B | ¥862M | +¥180M |
| Cash and Deposits | ¥786M | ¥717M | +¥70M |
| Accounts Receivable | ¥199M | ¥104M | +¥94M |
| Non-current Assets | ¥177M | ¥39M | +¥138M |
| Property, Plant & Equipment | ¥62M | ¥13M | +¥49M |
| Item | Current | Prior | Change |
|---|---|---|---|
| Operating Cash Flow | ¥246M | ¥104M | +¥142M |
| Investing Cash Flow | ¥-138M | ¥-7M | ¥-131M |
| Financing Cash Flow | ¥-38M | ¥-43M | +¥5M |
| Free Cash Flow | ¥108M | - | - |
| Item | Value |
|---|---|
| Operating Margin | 15.6% |
| ROA (Ordinary Income) | 27.0% |
| Book Value Per Share | ¥103.51 |
| Net Profit Margin | 11.4% |
| Gross Profit Margin | 81.5% |
| Current Ratio | 248.6% |
| Quick Ratio | 248.6% |
| Debt-to-Equity Ratio | 1.94x |
| Interest Coverage Ratio | 91.46x |
| EBITDA Margin |
| Item | YoY Change |
|---|---|
| Net Sales YoY Change | +50.3% |
| Operating Income YoY Change | +231.0% |
| Ordinary Income YoY Change | +239.8% |
| Net Income YoY Change | +269.5% |
| Item | Value |
|---|---|
| Units Outstanding (incl. Treasury) | 4.00M shares |
| Average Units Outstanding | 4.00M shares |
| NAV per Unit | ¥103.50 |
| EBITDA | ¥342M |
| Item | Amount |
|---|---|
| Q2 Distribution | ¥0.00 |
| Year-End Distribution | ¥0.00 |
| Item | Forecast |
|---|---|
| Net Sales Forecast | ¥2.80B |
| Operating Income Forecast | ¥395M |
| Ordinary Income Forecast | ¥378M |
| Net Income Forecast | ¥261M |
| Earnings per Unit Forecast (EPU) | ¥58.62 |
| Distribution per Unit Forecast (DPU) | ¥0.00 |
| Intangible Assets | ¥5M | - | - |
| Investment Securities | ¥10M | - | - |
| Total Assets | ¥1.22B | ¥901M | +¥318M |
| Current Liabilities | ¥419M | ¥266M | +¥154M |
| Accounts Payable | ¥24M | ¥15M | +¥9M |
| Non-current Liabilities | ¥386M | ¥464M | ¥-78M |
| Long-term Loans | ¥376M | ¥454M | ¥-78M |
| Total Liabilities | ¥805M | ¥730M | +¥76M |
| Total Equity | ¥414M | ¥172M | +¥242M |
| Capital Stock | ¥71M | ¥71M | ¥0 |
| Retained Earnings | ¥343M | ¥101M | +¥242M |
| Owners' Equity | ¥414M | ¥172M | +¥242M |
| Working Capital | ¥623M | - | - |
| 16.1% |
| Effective Tax Rate | 26.4% |