Financial Statements

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Five-year Financial Summaries

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Consolidated Statement of Income

(Million Yen)

FY2021.3 FY2022.3 FY2023.3 FY2024.3 FY2025.3
Net sales 40,617 46,744 54,562 58,738 63,719
Cost of sales 31,422 35,440 41,263 44,981 49,682
Gross profit 9,195 11,303 13,299 13,757 14,037
％ Net Sales 22.6% 24.2% 24.4% 23.4% 22.0%
Selling, general and administrative expenses 3,962 4,461 5,458 5,835 6,076
Operating profit 5,233 6,842 7,840 7,921 7,961
％ Net Sales 12.9% 14.6% 14.4% 13.5% 12.5%
Ordinary profit 5,453 7,151 8,378 8,458 8,416
％ Net Sales 13.4% 15.3% 15.4% 14.4% 13.2%
Profit before income taxes 5,343 7,118 8,375 9,093 8,405
Profit attributable to owners of parent 2,968 4,357 5,318 5,791 4,870
％ Net Sales 7.3% 9.3% 9.7% 9.9% 7.6％

Consolidated Statement of Comprehensive Income

(Million Yen)

FY2021.3 FY2022.3 FY2023.3 FY2024.3 FY2025.3
Profit 3,305 4,707 5,775 6,378 5,515
Other comprehensive income (loss) 590 647 579 1,128 △161
Comprehensive income 3,896 5,354 6,354 7,507 5,353

Consolidated Balance Sheet

(Million Yen)

FY2021.3 FY2022.3 FY2023.3 FY2024.3 FY2025.3
Assets
Current assets 27,275 31,202 35,892 40,740 42,224
Non-current assets 19,480 22,825 24,380 27,096 29,366
Total assets 46,755 54,028 60,273 67,836 71,590
Liabilities
Current liabilities 11,458 14,571 15,701 17,778 19,095
Non-current liabilities 2,408 2,890 2,753 2,832 2,853
Total liabilities 13,866 17,462 18,455 20,611 21,948
Net assets
Shareholders' equity
Share capital 1,502 1,519 1,570 1,601 1,601
Capital surplus 2,772 2,788 2,840 2,857 2,822
Other 0 △418 △418 △899 △1,278
Retained earnings 25,561 28,685 32,788 37,043 39,619
Total shareholders' equity 29,835 32,575 36,781 40,603 42,763
Total accumulated other comprehensive income 1,082 1,733 2,297 3,418 3,265
Total net assets 32,888 36,566 41,817 47,224 49,641
Total liabilities and net assets 46,755 54,028 60,273 67,836 71,590

Consolidated Statement of Cash Flows

(Million Yen)

FY2021.3 FY2022.3 FY2023.3 FY2024.3 FY2025.3
Cash flows from operating activities 4,630 6,610 7,888 5,883 7,840
Cash flows from investing activities △4,137 △4,345 △2,637 △2,614 △3,869
Free Cash Flows 493 2,264 5,250 3,269 3,971
Cash flows from financing activities △1,356 △763 △2,152 △2,377 △3,196
Cash and cash equivalents at end of period 16,291 18,218 21,651 22,779 23,396

Management indicators

（%）

FY2021.3 FY2022.3 FY2023.3 FY2024.3 FY2025.3
Equity ratio 66.1 63.5 64.8 64.9 64.3
ROE 10.0 13.4 14.5 13.9 10.8
ROA 6.4 8.1 8.8 9.0 7.0
ROIC - - - 15.0 13.6
Cost of shareholder's equity - - - 5.1 6.1
WACC - - - 5.1 6.1
Dividend payout raito (Consolidated) 30.2 25.0 26.4 26.5 62.7
Total return raito - 34.6 - 35.1 72.9
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%