| Item | Current | Prior | YoY % |
|---|---|---|---|
| Net Sales | ¥758M | ¥689M | +10.0% |
| Cost of Sales | ¥421M | ¥310M | +35.8% |
| Gross Profit | ¥337M | ¥380M | -11.1% |
| SG&A Expenses | ¥392M | ¥318M | +23.3% |
| Operating Income | ¥-54M | ¥61M | -188.5% |
| Non-operating Income | ¥37M | ¥23M | +62.6% |
| Non-operating Expenses | ¥10M | ¥8M | +26.0% |
| Ordinary Income | ¥-27M | ¥76M | -135.5% |
| Profit Before Tax | ¥-37M | ¥131M | -128.4% |
| Income Tax Expense | ¥22M | ¥61M | -63.6% |
| Net Income | ¥-59M | ¥70M | -184.3% |
| Net Income Attributable to Owners | ¥-59M | ¥70M | -184.3% |
| Total Comprehensive Income | ¥-59M | ¥70M | -184.3% |
| Interest Expense | ¥2M | - | - |
| Earnings per Unit (EPU) | ¥-32.81 | ¥39.01 | -184.1% |
| Diluted Earnings per Unit | ¥37.78 | ¥37.78 | +0.0% |
| Distribution per Unit (DPU) | ¥0.00 | ¥0.00 | - |
| Item | Current End | Prior End | Change |
|---|---|---|---|
| Current Assets | ¥1.93B | ¥1.51B | +¥428M |
| Cash and Deposits | ¥346M | ¥743M | ¥-398M |
| Inventories | ¥11M | ¥3M | +¥8M |
| Non-current Assets | ¥292M | ¥328M | ¥-37M |
| Property, Plant & Equipment | ¥27M | ¥31M | ¥-4M |
| Item | Value |
|---|---|
| Net Profit Margin | -7.8% |
| Gross Profit Margin | 44.5% |
| Current Ratio | 318.2% |
| Quick Ratio | 316.4% |
| Debt-to-Equity Ratio | 0.39x |
| Interest Coverage Ratio | -27.84x |
| Effective Tax Rate | -59.2% |
| Item | YoY Change |
|---|---|
| Net Sales YoY Change | +10.0% |
| Item | Value |
|---|---|
| Units Outstanding (incl. Treasury) | 2.14M shares |
| Treasury Units | 330K shares |
| Average Units Outstanding | 1.81M shares |
| NAV per Unit | ¥886.08 |
| Item | Amount |
|---|---|
| Q2 Distribution | ¥0.00 |
| Year-End Distribution | ¥0.00 |
| Item | Forecast |
|---|---|
| Net Sales Forecast | ¥962M |
| Operating Income Forecast | ¥-132M |
| Ordinary Income Forecast | ¥-103M |
| Net Income Attributable to Owners Forecast | ¥-79M |
| Earnings per Unit Forecast (EPU) | ¥-43.72 |
| Distribution per Unit Forecast (DPU) | ¥0.00 |
| Intangible Assets | ¥185M | ¥217M | ¥-32M |
| Goodwill | ¥185M | ¥217M | ¥-32M |
| Total Assets | ¥2.23B | ¥1.83B | +¥392M |
| Current Liabilities | ¥608M | ¥158M | +¥450M |
| Accounts Payable | ¥28M | ¥26M | +¥2M |
| Short-term Loans | ¥500M | - | - |
| Non-current Liabilities | ¥16M | ¥16M | +¥211,000 |
| Total Liabilities | ¥624M | ¥174M | +¥450M |
| Total Equity | ¥1.60B | ¥1.66B | ¥-60M |
| Capital Stock | ¥138M | ¥138M | ¥0 |
| Capital Surplus | ¥174M | ¥174M | ¥0 |
| Retained Earnings | ¥1.62B | ¥1.68B | ¥-59M |
| Treasury Stock | ¥-327M | ¥-327M | ¥0 |
| Owners' Equity | ¥1.60B | ¥1.66B | ¥-60M |
| Working Capital | ¥1.33B | - | - |