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(Millions of yen)
2021/09 2022/09 2023/09 2024/09 2025/09
Net sales 42,799 48,984 60,154 71,865 98,810
Cost of sales 12,608 17,552 23,295 28,764 36,806
Gross profit 30,191 31,431 36,859 43,101 62,004
Reversal of reserve for sales returns 435 - - - -
Provision for sales returns 539 - - - -
Gross profit after deducting 30,087 31,431 - - -
Selling, general and administrative expenses 26,197 28,193 33,261 39,823 51,338
Operating profit (loss) 3,889 3,238 3,597 3,277 10,665
Non-operating income
Interest and dividend income 15 22 19 22 15
Foreign exchange gains 361 599 555 340 21
Rent income - - - - -
Gain on reversal of advances received - - - - -
Gain on sales of shares of subsidiaries and associates - - - - -
Gain on rights income - - - - -
Reversal of provision for litigation losses - - - - -
Compensation for damages received 13 2 3 17 19
Other income 113 69 47 95 88
Total non-operating income 504 693 626 493 169
Non-operating expenses
Interest expenses 0 0 0 2 26
Foreign exchange loss - - - - -
Litigation settlement - - - - -
Commitment fees 33 6 - - -
Loss on valuation of advance payments 72 - - - -
Loss on cancellation of leasehold contracts - 96 12 15 0
Loss on retirement of non-current assets 21 35 11 36 60
Share issuance costs - 17 - - -
Equity in losses of affiliates - - - - -
Compensation expenses - - 11 7 -
Charge back loss - 7 9 1 -
Settlement payments - - 0 18 3
Other 54 43 9 21 12
Total non-operating expenses 181 207 55 94 103
Ordinary profit (loss) 4,213 3,724 4,168 3,676 10,731
Extraordinary income
Gain on sales of shares of subsidiaries and associates - - - - -
Gain on sale of non-current assets - - 11 4 1
Gain on sales of investment securities 87 4 - 65 162
Gain on reversal of share acquisition rights 1 - 3 - -
Insurance claim income - 263 - 41 -
Gain on reversal of provision for loss on fire - - - 26 -
Settlement income - - 163 - 21
Compensation income for damage 158 437 - - 137
Gain on extinguishment of debt - 326 - - -
Total extraordinary income 246 1,032 178 138 322
Extraordinary losses
Loss on retirement of fixed assets - - - - -
Loss on impairment of fixed assets 84 294 1 138 209
Loss on valuation of investment securities 95 25 89 124 297
Loss on sale of investment securities - - - 1 1
Loss on withdrawal from stores - - - - -
Business structure improvement expenses - - - - -
Settlement expenses - 272 - - -
Valuation loss on advance payments to suppliers - - - 81 -
Provision of allowance for doubtful accounts - 80 40 - -
Provision for product warranties - - 990 - -
Provision for loss on business liquidation - - - 211 -
Expenses related to recall - 149 13 19 -
Loss on fire - - 162 - -
Loss on liquidation of subsidiaries - - - - 123
Provision for loss on liquidation of subsidiaries - - - - 925
Gain on reversal of Value Added Tax refund receivable - - - - 97
Total extraordinary losses 180 821 1,297 577 1,654
Profit (loss) before income taxes 4,279 3,935 3,049 3,237 9,399
Income, inhabitant and enterprise taxes 793 1,260 2,002 1,296 2,043
Income taxes-deferred -2,056 158 -661 -18 -415
Total income taxes -1,263 1,418 1,341 1,278 1,628
Profit (loss) 5,542 2,516 1,708 1,959 7,771
Loss attributable to noncontrolling interests -49 -168 -275 -320 -163
Profit (loss) attributable to owners of parent 5,592 2,685 1,984 2,279 7,934
Profit (loss) for the period 5,542 2,516 1,708 1,959 7,771
Other comprehensive income (loss)
Valuation difference on available-for-sale securities 137 -129 -65 79 464
Foreign currency translation adjustments -160 -221 -466 -13 74
Total other comprehensive income -22 -351 -531 65 539
Comprehensive income 5,520 2,165 1,176 2,025 8,310
(Breakdown)
Comprehensive income attributable to owners of parent 5,569 2,334 1,452 2,345 8,473
Comprehensive income attributable to non-controlling interests -49 -168 -275 -320 -163