Financial Statements

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Five-year Financial Summaries

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Consolidated Statement of Income

(Million Yen)

FY2022.3 FY2023.3 FY2024.3 FY2025.3 FY2026.3
Net sales 46,744 54,562 58,738 63,719 70,911
Cost of sales 35,440 41,263 44,981 49,682 55,594
Gross profit 11,303 13,299 13,757 14,037 15,317
％ Net Sales 24.2% 24.4% 23.4% 22.0% 21.6%
Selling, general and administrative expenses 4,461 5,458 5,835 6,076 6,447
Operating profit 6,842 7,840 7,921 7,961 8,869
％ Net Sales 14.6% 14.4% 13.5% 12.5% 12.5%
Ordinary profit 7,151 8,378 8,458 8,416 9,772
％ Net Sales 15.3% 15.4% 14.4% 13.2% 13.8%
Profit before income taxes 7,118 8,375 9,093 8,405 9,812
Profit attributable to owners of parent 4,357 5,318 5,791 4,870 5,920
％ Net Sales 9.3% 9.7% 9.9% 7.6％ 8.3%

Consolidated Statement of Comprehensive Income

(Million Yen)

FY2022.3 FY2023.3 FY2024.3 FY2025.3 FY2026.3
Profit 4,707 5,775 6,378 5,515 6,709
Other comprehensive income (loss) 647 579 1,128 △161 995
Comprehensive income 5,354 6,354 7,507 5,353 7,705

Consolidated Balance Sheet

(Million Yen)

FY2022.3 FY2023.3 FY2024.3 FY2025.3 FY2026.3
Assets
Current assets 31,202 35,892 40,740 42,224 46,629
Non-current assets 22,825 24,380 27,096 29,366 35,614
Total assets 54,028 60,273 67,836 71,590 82,244
Liabilities
Current liabilities 14,571 15,701 17,778 19,095 26,826
Non-current liabilities 2,890 2,753 2,832 2,853 2,931
Total liabilities 17,462 18,455 20,611 21,948 29,757
Net assets
Shareholders' equity
Share capital 1,519 1,570 1,601 1,601 1,601
Capital surplus 2,788 2,840 2,857 2,822 2,700
Other △418 △418 △899 △1,278 △ 1,647
Retained earnings 28,685 32,788 37,043 39,619 41,480
Total shareholders' equity 32,575 36,781 40,603 42,763 44,135
Total accumulated other comprehensive income 1,733 2,297 3,418 3,265 4,227
Total net assets 36,566 41,817 47,224 49,641 52,486
Total liabilities and net assets 54,028 60,273 67,836 71,590 82,244

Consolidated Statement of Cash Flows

(Million Yen)

FY2022.3 FY2023.3 FY2024.3 FY2025.3 FY2026.3
Cash flows from operating activities 6,610 7,888 5,883 7,840 10,466
Cash flows from investing activities △4,345 △2,637 △2,614 △3,869 △ 6,912
Free Cash Flows 2,264 5,250 3,269 3,971 3,554
Cash flows from financing activities △763 △2,152 △2,377 △3,196 776
Cash and cash equivalents at end of period 18,218 21,651 22,779 23,396 28,061

Management indicators

（%）

FY2022.3 FY2023.3 FY2024.3 FY2025.3 FY2026.3
Equity ratio 63.5 64.8 64.9 64.3 58.8
ROE 13.4 14.5 13.9 10.8 12.5
ROA 8.1 8.8 9.0 7.0 7.7
ROIC - - 15.0 13.6 13.6
Cost of shareholders' equity - - 5.1 6.1 4.7
WACC - - 5.1 6.1 4.4
Dividend payout ratio (Consolidated) 25.0 26.4 26.5 62.7 55.4
Total return ratio 34.6 - 35.1 72.9 80.0
Return On Invested Capital = (operating profit after tax + equity method investment gain) / Average of (equity + interest-bearing debt) for the beginning and end of the fiscal year.
Cost of shareholders' equity = Risk free rate + β× Risk premium
* Risk free rate = Average rate over the past year for 10-year Japanese government bonds (JGBs)
* β = Prestige International (from TOPIX monthly for the past 5 years)
* Risk premium = Deviation between the historical average stock market return and the risk-free rate, which is set at 6%