Income Statement CLIP Corporation

Stocks

4705

JP3270100005

Miscellaneous Educational Service Providers

Delayed Japan Exchange Other stock markets 21:56:51 2026-07-06 EDT			5-day change	1st Jan Change
779.00 ^JPY	+0.26%		-0.38%	-7.04%

24-03-18	Tranche Update on CLIP Corporation's Equity Buyback Plan announced on March 18, 2024.	CI
24-03-18	CLIP Corporation's Equity Buyback announced on March 18, 2024, has closed with 74,200 shares, representing 2.02% for ¥68.19 million.	CI

7b.Ad555MeoaZF2lFCJaNQnmOcB4qIt9jZBi6yx9dHkZdg.cqwru4HyIdMA2GH4H7pp7YhMuJAfkWw4wuTimI6eN5dnmg2e9MsfwTnEBQ

Published financial data: CLIP CORPORATION

Annual

Quarterly

Halfyear

YTD

LTM

Fiscal Period: March	2022	2023	2024	2025	2026
Revenues	3.2B	2.93B	3.04B	3.04B	2.88B
Total Revenues	3.2B	2.93B	3.04B	3.04B	2.88B
Cost of Goods Sold, Total	2.13B	1.98B	2.17B	2.23B	2.15B
Gross Profit	1.07B	954M	864M	812M	727M
Selling General & Admin Expenses, Total	758M	768M	785M	752M	723M
Depreciation & Amortization - (IS)	10M	10M	14M	20M	13M
Amortization of Goodwill and Intangible Assets - (IS)	-	-	19M	38M	29M
Other Operating Expenses, Total	768M	778M	818M	810M	765M
Operating Income	306M	176M	46M	2M	-38M
Interest Expense, Total	-2M	-1M	-2M	-2M	-2M
Interest And Investment Income	10M	12M	13M	14M	17M
Net Interest Expenses	8M	11M	11M	12M	15M
Income (Loss) On Equity Invest.	-7M	1M	-	10M	-
Currency Exchange Gains (Loss)	-	-	-	5M	14M
Other Non Operating Income (Expenses)	5M	-1M	7M	1M	-2M
EBT, Excl. Unusual Items	312M	187M	64M	30M	-11M
Gain (Loss) On Sale Of Investments	7M	-5M	-5M	31M	2M
Gain (Loss) On Sale Of Assets	-	-	-	-	-
Asset Writedown	-1M	-4M	-22M	-77M	-30M
Other Unusual Items	-	-1M	113M	-30M	-18M
EBT, Incl. Unusual Items	318M	177M	150M	-46M	-57M
Income Tax Expense	101M	71M	63M	29M	29M
Earnings From Continuing Operations	217M	106M	87M	-75M	-86M
Net Income to Company	217M	106M	87M	-75M	-86M
Minority Interest	-	-	-	-	-
Net Income - (IS)	217M	106M	87M	-75M	-86M
Net Income to Common Incl Extra Items	217M	106M	87M	-75M	-86M
Net Income to Common Excl. Extra Items	217M	106M	87M	-75M	-86M
Per Share Items
Net EPS - Basic	59.03	28.84	23.68	-20.82	-23.88
Basic EPS - Continuing Operations	59.03	28.84	23.68	-20.82	-23.88
Basic Weighted Average Shares Outstanding	3.68M	3.68M	3.67M	3.6M	3.6M
Net EPS - Diluted	59.03	28.84	23.68	-20.82	-23.88
Diluted EPS - Continuing Operations	59.03	28.84	23.68	-20.82	-23.88
Diluted Weighted Average Shares Outstanding	3.68M	3.68M	3.67M	3.6M	3.6M
Normalized Basic EPS	53.05	31.79	10.89	5.21	-1.91
Normalized Diluted EPS	53.05	31.79	10.89	5.21	-1.91
Dividend Per Share	45	45	45	45	45
Payout Ratio	67.74	155.66	189.66	-216	-188.37
Supplemental Items
EBITDA	342M	212M	106M	91M	27M
EBITA	306M	176M	65M	40M	-9M
EBIT	306M	176M	46M	2M	-38M
EBITDAR	410M	278M	169M	146M	78M
Effective Tax Rate - (Ratio)	31.76	40.11	42	-63.04	-50.88
Normalized Net Income	195M	117M	40M	18.75M	-6.88M
Non-Cash Pension Expense	19.1M	18.44M	18.17M	13.03M	16.79M
Supplemental Operating Expense Items
Advertising Expense	73M	72M	73M	76M	80M
Selling and Marketing Expenses	73M	72M	73M	76M	80M
General and Administrative Expenses	74M	96M	99M	99M	102M
Net Rental Expense, Total	68M	66M	63M	55M	51M
Imputed Operating Lease Interest Expense	7.5M	3.11M	5.48M	4.54M	3.99M
Imputed Operating Lease Depreciation	60.5M	62.89M	57.52M	50.46M	47.01M

Fiscal Period: March	2022	2023	2024	2025	2026
Assets
Cash And Equivalents	3.79B	3.4B	3.17B	3B	2.84B
Total Cash And Short Term Investments	3.79B	3.4B	3.17B	3B	2.84B
Accounts Receivable, Total	12M	12M	19M	21M	30M
Total Receivables	12M	12M	19M	21M	30M
Inventory	134M	244M	273M	363M	409M
Prepaid Expenses	53M	-	-	-	-
Deferred Tax Assets Current	-	-	-	-	-
Other Current Assets, Total	25M	88M	83M	89M	65M
Total Current Assets	4.02B	3.74B	3.55B	3.47B	3.34B
Net Property Plant And Equipment	311M	323M	331M	326M	302M
Long-term Investments	1.47B	1.52B	1.58B	1.47B	1.66B
Goodwill	-	68M	172M	101M	64M
Other Intangibles, Total	20M	30M	43M	32M	28M
Loans Receivable Long-Term	40M	35M	31M	35M	40M
Deferred Tax Assets Long-Term	53M	56M	65M	43M	-
Other Long-Term Assets, Total	1M	1M	2M	3M	1M
Total Assets	5.92B	5.78B	5.77B	5.48B	5.44B
Liabilities
Accounts Payable, Total	33M	25M	36M	30M	20M
Accrued Expenses, Total	131M	132M	141M	128M	134M
Short-term Borrowings	150M	140M	140M	180M	180M
Current Portion of Long-Term Debt	-	10M	10M	10M	10M
Current Income Taxes Payable	130M	60M	82M	69M	83M
Other Current Liabilities	102M	106M	114M	93M	93M
Total Current Liabilities	546M	473M	523M	510M	520M
Long-Term Debt	-	39M	29M	19M	10M
Pension & Other Post Retirement Benefits	108M	107M	111M	102M	100M
Deferred Tax Liability Non Current	-	-	2M	-	28M
Other Non Current Liabilities	46M	53M	56M	49M	46M
Total Liabilities	700M	672M	721M	680M	704M
Common Stock, Total	212M	212M	212M	212M	212M
Additional Paid In Capital	29M	29M	29M	29M	29M
Retained Earnings	5.76B	5.7B	5.62B	5.38B	5.14B
Treasury Stock	-736M	-736M	-804M	-804M	-804M
Comprehensive Income and Other	-49M	-96M	-11M	-23M	165M
Total Common Equity	5.22B	5.11B	5.05B	4.8B	4.74B
Minority Interest	-	-	-	-	-
Total Equity	5.22B	5.11B	5.05B	4.8B	4.74B
Total Liabilities And Equity	5.92B	5.78B	5.77B	5.48B	5.44B
Supplemental Items
ECS Total Shares Outstanding on Filing Date	3.68M	3.68M	3.6M	3.6M	3.6M
ECS Total Common Shares Outstanding	3.68M	3.68M	3.6M	3.6M	3.6M
Book Value / Share	1.42K	1.39K	1.4K	1.33K	1.32K
Tangible Book Value	5.2B	5.01B	4.83B	4.67B	4.65B
Tangible Book Value Per Share	1.41K	1.36K	1.34K	1.3K	1.29K
Total Debt	150M	189M	179M	209M	200M
Net Debt	-3.64B	-3.21B	-2.99B	-2.79B	-2.64B
Debt Equivalent of Unfunded Proj. Benefit Obligation	108M	108M	112M	102M	101M
Debt Equivalent Oper. Leases	544M	528M	504M	440M	408M
Minority Interest, Total (Incl. Fin. Div)	-	-	-	-	-
Equity Method Investments, Total	10M	11M	11M	21M	22M
Inventories - Raw Materials, Total	7M	11M	5M	9M	5M
Inventories - Finished Goods, Total	126M	233M	267M	354M	404M
Inventories - Others	1M	-	1M	-	-
Full Time Employees	179	195	193	186	200

Fiscal Period: March	2022	2023	2024	2025	2026
Net Income	318M	178M	151M	-45M	-56M
Depreciation & Amortization - CF	36M	36M	41M	51M	36M
Amortization of Goodwill and Intangible Assets - (CF)	-	-	19M	38M	29M
Depreciation & Amortization, Total	36M	36M	60M	89M	65M
(Gain) Loss From Sale Of Asset	1M	4M	22M	77M	30M
(Gain) Loss on Sale of Investments - (CF)	-7M	5M	5M	-31M	-1M
(Income) Loss On Equity Investments - (CF)	7M	-1M	-	-10M	-
Other Operating Activities, Total	-52M	-120M	74M	-96M	1M
Change In Accounts Receivable	-	-	-6M	-2M	-8M
Change In Inventories	58M	-110M	-28M	-90M	-41M
Change In Accounts Payable	16M	-32M	11M	15M	-14M
Change in Other Net Operating Assets	1M	-25M	-90M	-1M	23M
Cash from Operations	378M	-65M	199M	-94M	-1M
Capital Expenditure	-12M	-25M	-41M	-66M	-21M
Sale of Property, Plant, and Equipment	-	-	-	-	-
Cash Acquisitions	-	-2M	-4M	-	-
Sale (Purchase) of Intangible assets	-	-7M	-10M	-	-3M
Investment in Marketable and Equity Securities, Total	-99M	-100M	-4M	14M	-
Net (Increase) Decrease in Loans Originated / Sold - Investing	-6M	4M	5M	-7M	-2M
Other Investing Activities, Total	20M	-24M	-132M	9M	29M
Cash from Investing	-97M	-154M	-186M	-50M	3M
Short Term Debt Issued, Total	10M	-	-	40M	-
Long-Term Debt Issued, Total	-	-	-	-	-
Total Debt Issued	10M	-	-	40M	-
Short Term Debt Repaid, Total	-	-10M	-	-	-
Long-Term Debt Repaid, Total	-	-	-10M	-10M	-9M
Total Debt Repaid	-	-10M	-10M	-10M	-9M
Repurchase of Common Stock	-	-	-68M	-	-
Common Dividends Paid	-147M	-165M	-165M	-162M	-162M
Common & Preferred Stock Dividends Paid	-147M	-165M	-165M	-162M	-162M
Other Financing Activities, Total	-2M	-2M	-2M	4M	-1M
Cash from Financing	-139M	-177M	-245M	-128M	-172M
Foreign Exchange Rate Adjustments	1M	-	-	-	9M
Miscellaneous Cash Flow Adjustments	-	-	-	-	1M
Net Change in Cash	143M	-396M	-232M	-272M	-160M
Supplemental Items
Cash Interest Paid	2M	1M	2M	2M	2M
Cash Income Tax Paid (Refund)	54M	120M	50M	64M	-1M
Levered Free Cash Flow	357M	-79.62M	55.5M	-128M	-5M
Unlevered Free Cash Flow	358M	-79M	56.75M	-127M	-3.75M
Change In Net Working Capital	-143M	193M	-19M	151M	21M
Net Debt Issued / Repaid	10M	-10M	-10M	30M	-9M

Fiscal Period: March	2022	2023	2024	2025	2026
Profitability
Return on Assets	3.26	1.88	0.5	0.02	-0.43
Return on Total Capital	3.58	2.06	0.55	0.02	-0.48
Return On Equity %	4.17	2.05	1.71	-1.52	-1.8
Return on Common Equity	4.17	2.05	1.71	-1.52	-1.8
Margin Analysis
Gross Profit Margin %	33.51	32.54	28.46	26.73	25.24
SG&A Margin	23.65	26.19	25.86	24.75	25.1
EBITDA Margin %	10.67	7.23	3.49	3	0.94
EBITA Margin %	9.55	6	2.14	1.32	-0.31
EBIT Margin %	9.55	6	1.52	0.07	-1.32
Income From Continuing Operations Margin %	6.77	3.62	2.87	-2.47	-2.99
Net Income Margin %	6.77	3.62	2.87	-2.47	-2.99
Net Avail. For Common Margin %	6.77	3.62	2.87	-2.47	-2.99
Normalized Net Income Margin	6.08	3.99	1.32	0.62	-0.24
Levered Free Cash Flow Margin	11.14	-2.72	1.83	-4.21	-0.17
Unlevered Free Cash Flow Margin	11.18	-2.69	1.87	-4.17	-0.13
Asset Turnover
Asset Turnover	0.55	0.5	0.53	0.54	0.53
Fixed Assets Turnover	10.19	9.25	9.28	9.25	9.17
Receivables Turnover (Average Receivables)	256.4	244.33	195.87	151.9	112.94
Inventory Turnover (Average Inventory)	13.07	10.47	8.4	7	5.58
Short Term Liquidity
Current Ratio	7.36	7.91	6.78	6.81	6.43
Quick Ratio	6.97	7.21	6.1	5.92	5.52
Operating Cash Flow to Current Liabilities	0.69	-0.14	0.38	-0.18	-0
Days Sales Outstanding (Average Receivables)	1.42	1.49	1.87	2.4	3.23
Days Outstanding Inventory (Average Inventory)	27.92	34.88	43.56	52.14	65.44
Average Days Payable Outstanding	5.63	5.07	5.07	5.2	4.15
Cash Conversion Cycle (Average Days)	23.71	31.3	40.36	49.35	64.52
Long Term Solvency
Total Debt/Equity	2.88	3.7	3.55	4.36	4.22
Total Debt / Total Capital	2.8	3.57	3.42	4.17	4.05
LT Debt/Equity	-	0.76	0.57	0.4	0.21
Long-Term Debt / Total Capital	-	0.74	0.55	0.38	0.2
Total Liabilities / Total Assets	11.83	11.62	12.5	12.41	12.94
EBIT / Interest Expense	153	176	23	1	-19
EBITDA / Interest Expense	171	212	53	45.5	13.5
(EBITDA - Capex) / Interest Expense	165	187	32.5	12.5	3
Total Debt / EBITDA	0.44	0.89	1.69	2.3	7.41
Net Debt / EBITDA	-10.65	-15.14	-28.23	-30.65	-97.7
Total Debt / (EBITDA - Capex)	0.45	1.01	2.75	8.36	33.33
Net Debt / (EBITDA - Capex)	-11.04	-17.17	-46.03	-111.56	-439.67
Growth Over Prior Year
Total Revenues, 1 Yr. Growth %	0.28	-8.52	3.55	0.07	-5.2
Gross Profit, 1 Yr. Growth %	8.59	-11.17	-9.43	-6.02	-10.47
EBITDA, 1 Yr. Growth %	29.06	-38.01	-50	-14.15	-70.33
EBITA, 1 Yr. Growth %	33.04	-42.48	-63.07	-38.46	-122.5
EBIT, 1 Yr. Growth %	41.67	-42.48	-73.86	-95.65	-2K
Earnings From Cont. Operations, 1 Yr. Growth %	146.59	-51.15	-17.92	-186.21	14.67
Net Income, 1 Yr. Growth %	143.82	-51.15	-17.92	-186.21	14.67
Normalized Net Income, 1 Yr. Growth %	38.3	-40.06	-65.78	-53.12	-136.67
Diluted EPS Before Extra, 1 Yr. Growth %	149.59	-51.15	-17.88	-187.93	14.67
Accounts Receivable, 1 Yr. Growth %	-7.69	0	58.33	10.53	42.86
Inventory, 1 Yr. Growth %	-30.21	82.09	11.89	32.97	12.67
Net Property, Plant and Equip., 1 Yr. Growth %	-2.2	3.86	2.48	-1.51	-7.36
Total Assets, 1 Yr. Growth %	1.37	-2.27	-0.21	-5.03	-0.68
Tangible Book Value, 1 Yr. Growth %	0.44	-3.54	-3.55	-3.46	-0.43
Common Equity, 1 Yr. Growth %	0.42	-2.03	-1.19	-4.93	-1.27
Cash From Operations, 1 Yr. Growth %	263.46	-117.2	-406.15	-147.24	-98.94
Capital Expenditures, 1 Yr. Growth %	500	108.33	64	60.98	-68.18
Levered Free Cash Flow, 1 Yr. Growth %	265.22	-122.3	-169.7	-330.63	-96.09
Unlevered Free Cash Flow, 1 Yr. Growth %	261.87	-122.05	-171.84	-323.35	-97.04
Dividend Per Share, 1 Yr. Growth %	12.5	0	0	0	0
Compound Annual Growth Rate Over Two Years
Total Revenues, 2 Yr. CAGR %	-2.32	-4.22	-2.67	1.79	-2.6
Gross Profit, 2 Yr. CAGR %	-2.51	-1.79	-10.31	-7.74	-8.27
EBITDA, 2 Yr. CAGR %	14.47	-10.56	-44.33	-34.48	-49.53
EBITA, 2 Yr. CAGR %	14.6	-12.52	-53.91	-52.33	-62.79
EBIT, 2 Yr. CAGR %	18.21	-9.73	-61.23	-89.34	-9.11
Earnings From Cont. Operations, 2 Yr. CAGR %	4.16	9.75	-36.68	-15.88	-0.58
Net Income, 2 Yr. CAGR %	3.9	9.13	-36.68	-15.88	-0.58
Normalized Net Income, 2 Yr. CAGR %	14.59	-8.96	-54.71	-59.95	-58.54
Diluted EPS Before Extra, 2 Yr. CAGR %	9.2	10.42	-36.66	-15.02	0.41
Accounts Receivable, 2 Yr. CAGR %	-13.4	-3.92	25.83	32.29	25.66
Inventory, 2 Yr. CAGR %	-16.68	12.73	42.73	21.97	22.4
Net Property, Plant and Equip., 2 Yr. CAGR %	-4.08	0.78	3.17	0.46	-4.48
Total Assets, 2 Yr. CAGR %	-1.54	-0.46	-1.24	-2.65	-2.88
Tangible Book Value, 2 Yr. CAGR %	-0.83	-1.57	-3.55	-3.5	-1.95
Common Equity, 2 Yr. CAGR %	-1.27	-0.81	-1.61	-3.08	-3.12
Cash From Operations, 2 Yr. CAGR %	18.54	-20.94	-27.44	20.26	-92.91
Capital Expenditures, 2 Yr. CAGR %	144.95	253.55	84.84	62.48	-28.43
Levered Free Cash Flow, 2 Yr. CAGR %	49.37	-9.75	-60.57	26.79	-69.98
Unlevered Free Cash Flow, 2 Yr. CAGR %	48.77	-10.67	-60.2	26.67	-74.29
Dividend Per Share, 2 Yr. CAGR %	6.07	6.07	0	0	0
Compound Annual Growth Rate Over Three Years
Total Revenues, 3 Yr. CAGR %	-2.26	-4.43	-1.7	-1.77	-0.59
Gross Profit, 3 Yr. CAGR %	-3.17	-5.49	-4.4	-8.9	-8.66
EBITDA, 3 Yr. CAGR %	12.53	-6.7	-26.32	-35.68	-49.69
EBITA, 3 Yr. CAGR %	13.73	-8.93	-34.38	-49.25	-62.88
EBIT, 3 Yr. CAGR %	16.81	-7.03	-40.28	-81.3	-40.01
Earnings From Cont. Operations, 3 Yr. CAGR %	15.46	-19.07	-0.38	-29.82	-6.73
Net Income, 3 Yr. CAGR %	15.46	-19.21	-0.75	-29.82	-6.73
Normalized Net Income, 3 Yr. CAGR %	6.4	-7.67	-34.29	-54.19	-61.11
Diluted EPS Before Extra, 3 Yr. CAGR %	20.06	-16.49	0.04	-29.34	-6.1
Accounts Receivable, 3 Yr. CAGR %	-15.66	-9.14	13.48	20.51	35.72
Inventory, 3 Yr. CAGR %	-10.19	8.13	12.45	39.4	18.79
Net Property, Plant and Equip., 3 Yr. CAGR %	-4.67	-1.5	1.34	1.58	-2.22
Total Assets, 3 Yr. CAGR %	-2.52	-1.79	-0.38	-2.52	-1.99
Tangible Book Value, 3 Yr. CAGR %	-1.86	-1.74	-2.23	-3.52	-2.49
Common Equity, 3 Yr. CAGR %	-2.24	-1.52	-0.94	-2.73	-2.48
Cash From Operations, 3 Yr. CAGR %	62.56	-37.71	24.15	-37.12	-75.13
Capital Expenditures, 3 Yr. CAGR %	-37.44	132.08	173.69	76.52	-5.65
Levered Free Cash Flow, 3 Yr. CAGR %	65.94	-20.75	-17.19	-28.96	-60.25
Unlevered Free Cash Flow, 3 Yr. CAGR %	64.83	-21.27	-16.93	-29.27	-63.79
Dividend Per Share, 3 Yr. CAGR %	4	4	4	0	0
Compound Annual Growth Rate Over Five Years
Total Revenues, 5 Yr. CAGR %	-1.48	-2.37	-2.43	-1.99	-2.06
Gross Profit, 5 Yr. CAGR %	-1.06	-4.03	-6.09	-6.4	-5.97
EBITDA, 5 Yr. CAGR %	8.93	-2.12	-15.08	-19	-36.67
EBITA, 5 Yr. CAGR %	11.2	-2.33	-20.76	-29.7	-47.7
EBIT, 5 Yr. CAGR %	11.2	-2.33	-24.86	-60.91	-29.36
Earnings From Cont. Operations, 5 Yr. CAGR %	28.47	-9.01	-9.21	-17.81	-0.46
Net Income, 5 Yr. CAGR %	28.47	-9.01	-9.21	-17.89	-0.68
Normalized Net Income, 5 Yr. CAGR %	11.14	-1.92	-24.39	-33.89	-45.35
Diluted EPS Before Extra, 5 Yr. CAGR %	32.57	-6.75	-7.04	-15.91	0.19
Accounts Receivable, 5 Yr. CAGR %	-4.36	-8.78	-1.02	5.59	18.2
Inventory, 5 Yr. CAGR %	1.08	13.07	8.09	13.47	16.33
Net Property, Plant and Equip., 5 Yr. CAGR %	-1.24	-2.2	-1.61	-0.72	-1.03
Total Assets, 5 Yr. CAGR %	-2.15	-2.4	-2.01	-2.13	-1.38
Tangible Book Value, 5 Yr. CAGR %	-2.19	-1.94	-2.54	-2.45	-2.12
Common Equity, 5 Yr. CAGR %	-2.23	-1.97	-1.99	-2.15	-1.82
Cash From Operations, 5 Yr. CAGR %	16.65	-18.34	17.73	-18.96	-60.5
Capital Expenditures, 5 Yr. CAGR %	-12.2	-3.58	-3.5	101.23	60.04
Levered Free Cash Flow, 5 Yr. CAGR %	18.84	-14.56	-6.61	-4.36	-44.82
Unlevered Free Cash Flow, 5 Yr. CAGR %	18.63	-14.88	-6.64	-4.77	-48.04
Dividend Per Share, 5 Yr. CAGR %	2.38	2.38	2.38	2.38	2.38