Financial Highlights
- Net Sales: ¥3.23B
- Operating Income: ¥369M
- Net Income: ¥533M
- EPS: ¥128.92
Income Statement
| Item | Current | Prior | YoY % |
|---|---|---|---|
| Net Sales | ¥3.23B | ¥2.20B | +47.2% |
| Cost of Sales | ¥290M | ¥360M | −19.4% |
| Gross Profit | ¥2.94B | ¥1.84B | +60.2% |
| SG&A Expenses | ¥2.57B | ¥2.22B | +15.8% |
| Operating Income | ¥369M | −¥384M | +196.1% |
| Non-operating Income | ¥13M | ¥13M | +2.3% |
| Non-operating Expenses | ¥21M | ¥12M | +79.1% |
| Ordinary Income | ¥361M | −¥383M | +194.3% |
| Profit Before Tax | ¥362M | −¥383M | +194.4% |
| Income Tax Expense | −¥172M | −¥113M | −52.2% |
| Net Income | ¥533M | −¥270M | +297.4% |
| Depreciation & Amortization | ¥16M | ¥7M | +114.9% |
| Interest Expense | ¥14M | ¥12M | +20.0% |
| Basic EPS | ¥128.92 | −¥65.45 | +297.0% |
| Diluted EPS | ¥115.82 | - | - |
| Dividend Per Share | ¥0.00 | ¥0.00 | - |
Balance Sheet
| Item | Current End | Prior End | Change |
|---|---|---|---|
| Current Assets | ¥2.87B | ¥1.56B | +¥1.31B |
| Cash and Deposits | ¥2.46B | ¥1.23B | +¥1.22B |
| Accounts Receivable | ¥346M | ¥256M | +¥90M |
| Non-current Assets | ¥486M | ¥210M | +¥276M |
| Property, Plant & Equipment | ¥29M | ¥32M | −¥4M |
| Intangible Assets | ¥103M | - | - |
| Total Assets | ¥3.35B | ¥1.77B | +¥1.58B |
| Current Liabilities | ¥935M | ¥526M | +¥409M |
| Non-current Liabilities | ¥787M | ¥582M | +¥205M |
| Long-term Loans | ¥787M | ¥581M | +¥206M |
| Total Liabilities | ¥1.72B | ¥1.11B | +¥614M |
| Total Equity | ¥1.63B | ¥663M | +¥968M |
| Capital Stock | ¥100M | ¥100M | ¥0 |
| Capital Surplus | ¥970M | ¥834M | +¥137M |
| Retained Earnings | ¥518M | −¥281M | +¥800M |
| Owners' Equity | ¥1.59B | ¥652M | +¥936M |
| Working Capital | ¥1.93B | - | - |
Cash Flow Statement
| Item | Current | Prior | Change |
|---|---|---|---|
| Operating Cash Flow | ¥587M | −¥343M | +¥930M |
| Investing Cash Flow | −¥71M | −¥1M | −¥70M |
| Financing Cash Flow | ¥742M | −¥179M | +¥921M |
| Free Cash Flow | ¥516M | - | - |
Profitability Ratios
| Item | Value |
|---|---|
| Operating Margin | 11.4% |
| ROA (Ordinary Income) | 14.1% |
| Book Value Per Share | ¥362.48 |
| Net Profit Margin | 16.5% |
| Gross Profit Margin | 91.0% |
| Current Ratio | 306.6% |
| Quick Ratio | 306.6% |
| Debt-to-Equity Ratio | 1.06x |
| Interest Coverage Ratio | 26.01x |
| EBITDA Margin | 11.9% |
| Effective Tax Rate | −47.5% |
Year-over-Year Comparison
| Item | YoY Change |
|---|---|
| Net Sales YoY Change | +47.1% |
Share Information
| Item | Value |
|---|---|
| Shares Outstanding (incl. Treasury) | 4.38M shares |
| Average Shares Outstanding | 4.14M shares |
| Book Value Per Share | ¥372.16 |
| EBITDA | ¥385M |
Dividend Information
| Item | Amount |
|---|---|
| Q2 Dividend | ¥0.00 |
| Year-End Dividend | ¥0.00 |
Full Year Forecast
| Item | Forecast |
|---|---|
| Net Sales Forecast | ¥4.34B |
| Operating Income Forecast | ¥812M |
| Ordinary Income Forecast | ¥801M |
| Net Income Forecast | ¥913M |
| Basic EPS Forecast | ¥201.08 |
| Dividend Per Share Forecast | ¥0.00 |