Income Statement Classico, Inc.

Stocks

442A

JP3268780008

Apparel & Accessories

Delayed Japan Exchange 23:30:00 2026-09-10 EDT			5-day change	1st Jan Change
969.00 ^JPY	0.00%		-1.02%	-54.63%

05-02	Certain Common Stock of Classico, Inc. are subject to a Lock-Up Agreement Ending on 3-MAY-2026.	CI
11-05	Classico, Inc. has completed an IPO in the amount of ¥389.2 million.	CI

89b03d.hdSOGQjx1C0xLZX6zCkBzvrKVuqvGEBW5fa5IhLWCdk.4ezWYEyz4ExXediuqkhFuJWFIJ_8IAcvrZfyWFqSPIi0hMR6e7mAfXZa1A

Published financial data: CLASSICO, INC.

Annual

Quarterly

Halfyear

YTD

LTM

Fiscal Period: October	2023 (JPY)	2024 (JPY)	2025 (JPY)
Revenues	2.43B	3.09B	3.63B
Total Revenues	2.43B	3.09B	3.63B
Cost of Goods Sold, Total	1.09B	1.47B	1.72B
Gross Profit	1.35B	1.62B	1.91B
Selling General & Admin Expenses, Total	1.51B	1.55B	1.74B
Depreciation & Amortization - (IS)	-	-	7M
Other Operating Expenses, Total	1.51B	1.55B	1.74B
Operating Income	-167M	66M	165M
Interest Expense, Total	-6M	-9M	-12M
Net Interest Expenses	-6M	-9M	-12M
Currency Exchange Gains (Loss)	-	-3M	2M
Other Non Operating Income (Expenses)	-2M	-1M	-17M
EBT, Excl. Unusual Items	-175M	53M	138M
Gain (Loss) On Sale Of Assets	-	-33M	-
Other Unusual Items	-	-10M	-
EBT, Incl. Unusual Items	-175M	10M	138M
Income Tax Expense	-56M	-18M	-31M
Earnings From Continuing Operations	-119M	28M	169M
Net Income to Company	-119M	28M	169M
Net Income - (IS)	-119M	28M	169M
Net Income to Common Incl Extra Items	-119M	28M	169M
Net Income to Common Excl. Extra Items	-119M	28M	169M
Per Share Items
Net EPS - Basic	-101.28	23.83	128.56
Basic EPS - Continuing Operations	-101.28	23.83	128.56
Basic Weighted Average Shares Outstanding	1.18M	1.18M	1.31M
Net EPS - Diluted	-101.28	18.97	128.56
Diluted EPS - Continuing Operations	-101.28	18.97	128.56
Diluted Weighted Average Shares Outstanding	1.18M	1.48M	1.31M
Normalized Basic EPS	-93.09	28.19	65.61
Normalized Diluted EPS	-93.09	22.44	65.61
Supplemental Items
EBITDA	-	-	172M
EBITA	-167M	66M	165M
EBIT	-167M	66M	165M
Effective Tax Rate - (Ratio)	32	-180	-22.46
Normalized Net Income	-109M	33.12M	86.25M
Supplemental Operating Expense Items
Advertising Expense	-	-	378M
Selling and Marketing Expenses	-	-	378M
Research And Development Expense From Footnotes	7M	11M	22M

Fiscal Period: October	2023 (JPY)	2024 (JPY)	2025 (JPY)
Assets
Cash And Equivalents	249M	213M	398M
Total Cash And Short Term Investments	249M	213M	398M
Accounts Receivable, Total	563M	378M	253M
Total Receivables	563M	378M	253M
Inventory	712M	1.11B	1.44B
Prepaid Expenses	28M	14M	35M
Other Current Assets, Total	41M	40M	53M
Total Current Assets	1.59B	1.76B	2.18B
Net Property Plant And Equipment	24M	9M	13M
Long-term Investments	24M	37M	40M
Other Intangibles, Total	19M	2M	5M
Deferred Tax Assets Long-Term	81M	111M	166M
Other Long-Term Assets, Total	1M	1M	1M
Total Assets	1.74B	1.92B	2.4B
Liabilities
Accounts Payable, Total	328M	337M	277M
Accrued Expenses, Total	3M	-	-
Short-term Borrowings	400M	570M	100M
Current Portion of Long-Term Debt	48M	204M	106M
Current Income Taxes Payable	92M	159M	164M
Other Current Liabilities	95M	47M	77M
Total Current Liabilities	966M	1.32B	724M
Long-Term Debt	234M	30M	267M
Other Non Current Liabilities	1M	1M	1M
Total Liabilities	1.2B	1.35B	992M
Common Stock, Total	499M	499M	836M
Additional Paid In Capital	497M	497M	834M
Retained Earnings	-455M	-427M	-257M
Total Common Equity	541M	569M	1.41B
Total Equity	541M	569M	1.41B
Total Liabilities And Equity	1.74B	1.92B	2.4B
Supplemental Items
ECS Total Shares Outstanding on Filing Date	1.18M	1.18M	1.73M
ECS Total Common Shares Outstanding	1.18M	1.18M	1.73M
Book Value / Share	460.43	484.26	815.21
Tangible Book Value	522M	567M	1.41B
Tangible Book Value Per Share	444.26	482.55	812.33
Total Debt	682M	804M	473M
Net Debt	433M	591M	75M
Inventories - Raw Materials, Total	142M	164M	144M
Inventories - Finished Goods, Total	570M	948M	1.3B
Inventories - Others	-	-	1M
Full Time Employees	-	-	84

Fiscal Period: October	2023 (JPY)	2024 (JPY)	2025 (JPY)
Net Income	-	-	138M
Depreciation & Amortization - CF	-	-	7M
Depreciation & Amortization, Total	-	-	7M
Other Operating Activities, Total	-	-	-17M
Change In Accounts Receivable	-	-	125M
Change In Inventories	-	-	-328M
Change In Accounts Payable	-	-	-62M
Cash from Operations	-	-	-137M
Capital Expenditure	-	-	-9M
Sale (Purchase) of Intangible assets	-	-	-5M
Other Investing Activities, Total	-	-	-3M
Cash from Investing	-	-	-17M
Long-Term Debt Issued, Total	-	-	380M
Total Debt Issued	-	-	380M
Short Term Debt Repaid, Total	-	-	-470M
Long-Term Debt Repaid, Total	-	-	-76M
Total Debt Repaid	-	-	-546M
Issuance of Common Stock	-	-	505M
Other Financing Activities, Total	-	-	1M
Cash from Financing	-	-	340M
Miscellaneous Cash Flow Adjustments	-	-	-1M
Net Change in Cash	-	-	185M
Supplemental Items
Cash Interest Paid	-	-	12M
Cash Income Tax Paid (Refund)	-	-	18M
Levered Free Cash Flow	-	-	-174M
Unlevered Free Cash Flow	-	-	-167M
Change In Net Working Capital	-	175M	263M
Net Debt Issued / Repaid	-	-	-166M

Fiscal Period: October	2023 (JPY)	2024 (JPY)	2025 (JPY)
Profitability
Return on Assets	-	2.25	4.77
Return on Total Capital	-	3.18	6.33
Return On Equity %	-	5.04	17.05
Return on Common Equity	-	5.04	17.05
Margin Analysis
Gross Profit Margin %	55.3	52.43	52.55
SG&A Margin	62.16	50.29	47.81
EBITDA Margin %	-	-	4.74
EBITA Margin %	-6.86	2.14	4.54
EBIT Margin %	-6.86	2.14	4.54
Income From Continuing Operations Margin %	-4.89	0.91	4.65
Net Income Margin %	-4.89	0.91	4.65
Net Avail. For Common Margin %	-4.89	0.91	4.65
Normalized Net Income Margin	-4.49	1.07	2.38
Levered Free Cash Flow Margin	-	-	-4.8
Unlevered Free Cash Flow Margin	-	-	-4.6
Asset Turnover
Asset Turnover	-	1.69	1.68
Fixed Assets Turnover	-	187.03	330.09
Receivables Turnover (Average Receivables)	-	6.56	11.51
Inventory Turnover (Average Inventory)	-	1.61	1.35
Short Term Liquidity
Current Ratio	1.65	1.33	3.01
Quick Ratio	0.84	0.45	0.9
Operating Cash Flow to Current Liabilities	-	-	-0.19
Days Sales Outstanding (Average Receivables)	-	55.8	31.71
Days Outstanding Inventory (Average Inventory)	-	227.38	270.41
Average Days Payable Outstanding	-	65.15	54.61
Cash Conversion Cycle (Average Days)	-	218.03	247.52
Long Term Solvency
Total Debt/Equity	126.06	141.3	33.47
Total Debt / Total Capital	55.76	58.56	25.08
LT Debt/Equity	43.25	5.27	18.9
Long-Term Debt / Total Capital	19.13	2.18	14.16
Total Liabilities / Total Assets	68.94	70.32	41.25
EBIT / Interest Expense	-27.83	7.33	13.75
EBITDA / Interest Expense	-	-	14.33
(EBITDA - Capex) / Interest Expense	-	-	13.58
Total Debt / EBITDA	-	-	2.75
Net Debt / EBITDA	-	-	0.44
Total Debt / (EBITDA - Capex)	-	-	2.9
Net Debt / (EBITDA - Capex)	-	-	0.46
Growth Over Prior Year
Total Revenues, 1 Yr. Growth %	-	26.79	17.66
Gross Profit, 1 Yr. Growth %	-	20.21	17.92
EBITA, 1 Yr. Growth %	-	-139.52	150
EBIT, 1 Yr. Growth %	-	-139.52	150
Earnings From Cont. Operations, 1 Yr. Growth %	-	-123.53	503.57
Net Income, 1 Yr. Growth %	-	-123.53	503.57
Normalized Net Income, 1 Yr. Growth %	-	-130.29	160.38
Diluted EPS Before Extra, 1 Yr. Growth %	-	-118.73	577.7
Accounts Receivable, 1 Yr. Growth %	-	-32.86	-33.07
Inventory, 1 Yr. Growth %	-	56.18	29.59
Net Property, Plant and Equip., 1 Yr. Growth %	-	-62.5	44.44
Total Assets, 1 Yr. Growth %	-	10.05	25.46
Tangible Book Value, 1 Yr. Growth %	-	8.62	148.32
Common Equity, 1 Yr. Growth %	-	5.18	148.33
Compound Annual Growth Rate Over Two Years
Total Revenues, 2 Yr. CAGR %	-	-	22.14
Gross Profit, 2 Yr. CAGR %	-	-	19.06
EBITA, 2 Yr. CAGR %	-	-	-0.6
EBIT, 2 Yr. CAGR %	-	-	-0.6
Earnings From Cont. Operations, 2 Yr. CAGR %	-	-	19.17
Net Income, 2 Yr. CAGR %	-	-	19.17
Normalized Net Income, 2 Yr. CAGR %	-	-	-11.2
Diluted EPS Before Extra, 2 Yr. CAGR %	-	-	12.67
Accounts Receivable, 2 Yr. CAGR %	-	-	-32.96
Inventory, 2 Yr. CAGR %	-	-	42.26
Net Property, Plant and Equip., 2 Yr. CAGR %	-	-	-26.4
Total Assets, 2 Yr. CAGR %	-	-	17.5
Tangible Book Value, 2 Yr. CAGR %	-	-	64.24
Common Equity, 2 Yr. CAGR %	-	-	61.61