| Item | Current | Prior | YoY % |
|---|---|---|---|
| Net Sales | ¥414M | ¥561M | -26.2% |
| Cost of Sales | ¥196M | ¥211M | -6.9% |
| Gross Profit | ¥218M | ¥351M | -37.9% |
| SG&A Expenses | ¥496M | ¥329M | +50.6% |
| Operating Income | ¥-277M | ¥21M | -1419.0% |
| Non-operating Income | ¥23M | ¥49,000 | +46314.3% |
| Non-operating Expenses | ¥17M | ¥2M | +615.3% |
| Ordinary Income | ¥-272M | ¥19M | -1531.6% |
| Profit Before Tax | ¥-313M | ¥-4M | -7711.9% |
| Income Tax Expense | ¥-17M | ¥2M | -884.7% |
| Net Income | ¥-296M | ¥-6M | -4706.2% |
| Net Income Attributable to Owners | ¥-251M | ¥-6M | -4083.3% |
| Total Comprehensive Income | ¥-297M | ¥-6M | -4850.0% |
| Depreciation & Amortization | ¥18M | ¥5,000 | +354040.0% |
| Interest Expense | ¥15M | ¥2M | +537.7% |
| Earnings per Unit (EPU) | ¥-22.60 | ¥-0.69 | -3175.4% |
| Distribution per Unit (DPU) | ¥0.00 | ¥0.00 | - |
| Item | Current End | Prior End | Change |
|---|---|---|---|
| Current Assets | ¥588M | ¥631M | ¥-42M |
| Cash and Deposits | ¥184M | ¥211M | ¥-27M |
| Accounts Receivable | ¥189M | ¥174M | +¥15M |
| Inventories | ¥66M | ¥38M | +¥28M |
| Non-current Assets | ¥1.01B | ¥1.50B | ¥-494M |
| Item | Current | Prior | Change |
|---|---|---|---|
| Operating Cash Flow | ¥-445M | ¥26M | ¥-470M |
| Investing Cash Flow | ¥533M | ¥-29M | +¥562M |
| Financing Cash Flow | ¥-115M | ¥-17M | ¥-98M |
| Free Cash Flow | ¥89M | - | - |
| Item | Value |
|---|---|
| Net Profit Margin | -60.6% |
| Gross Profit Margin | 52.7% |
| Current Ratio | 130.9% |
| Quick Ratio | 116.3% |
| Debt-to-Equity Ratio | 6.31x |
| Interest Coverage Ratio | -18.20x |
| EBITDA Margin | -62.6% |
| Effective Tax Rate | 5.4% |
| Item | YoY Change |
|---|---|
| Net Sales YoY Change | -26.3% |
| Item | Value |
|---|---|
| Units Outstanding (incl. Treasury) | 11.49M shares |
| Treasury Units | 12K shares |
| Average Units Outstanding | 11.14M shares |
| NAV per Unit | ¥19.00 |
| EBITDA | ¥-259M |
| Item | Amount |
|---|---|
| Q2 Distribution | ¥0.00 |
| Year-End Distribution | ¥0.00 |
| Item | Forecast |
|---|---|
| Net Sales Forecast | ¥735M |
| Operating Income Forecast | ¥-260M |
| Ordinary Income Forecast | ¥-260M |
| Net Income Attributable to Owners Forecast | ¥-250M |
| Earnings per Unit Forecast (EPU) | ¥-21.76 |
| Distribution per Unit Forecast (DPU) | ¥0.00 |
| Property, Plant & Equipment | ¥9M | ¥22M | ¥-12M |
| Intangible Assets | ¥6M | ¥6M | ¥0 |
| Goodwill | ¥6M | ¥6M | ¥0 |
| Investment Securities | ¥28M | ¥20M | +¥8M |
| Total Assets | ¥1.59B | ¥2.13B | ¥-537M |
| Current Liabilities | ¥450M | ¥576M | ¥-126M |
| Accounts Payable | ¥92M | ¥25M | +¥67M |
| Short-term Loans | ¥5M | ¥25M | ¥-20M |
| Non-current Liabilities | ¥926M | ¥1.32B | ¥-394M |
| Long-term Loans | ¥839M | ¥1.20B | ¥-358M |
| Total Liabilities | ¥1.38B | ¥1.90B | ¥-520M |
| Total Equity | ¥218M | ¥235M | ¥-17M |
| Capital Stock | ¥1.07B | ¥929M | +¥141M |
| Capital Surplus | ¥1.32B | ¥1.18B | +¥141M |
| Retained Earnings | ¥-2.26B | ¥-2.01B | ¥-252M |
| Treasury Stock | ¥-274,000 | ¥-274,000 | ¥0 |
| Owners' Equity | ¥125M | ¥95M | +¥30M |
| Working Capital | ¥139M | - | - |