Income Statement CommSeed Corporation

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3739

JP3305520003

Internet Services

End-of-day quote NAGOYA STOCK EXCHANGE Other stock markets 2026-07-24			5-day change	1st Jan Change
134.00 ^JPY	+3.88%		+6.35%	-15.72%

25-03-31	SANKYO Co., Ltd. Announces Conclusion of Business Alliance with CommSeed Corporation	CI
23-08-01	CommSeed Corporation announced that it has received ¥98.9995 million in funding from Takeo Ureshino Country Club Co., Ltd.	CI

7854c610c11cb6c487baad02.l9pzXhQV6UZlPvOtm3xMLdXsOxqKAOb05jPGsLtizGc.27cAbHllpHQ0C6zs1Ax4f-ynTC3pMK2F1nmVwfYhqzLWrj4uUSGMIVx4yw

Published financial data: COMMSEED CORPORATION

Annual

Quarterly

Halfyear

YTD

LTM

Fiscal Period: March	2022	2023	2024	2025	2026
Revenues	1.92B	1.98B	2.09B	2.46B	2.47B
Total Revenues	1.92B	1.98B	2.09B	2.46B	2.47B
Cost of Goods Sold, Total	1.33B	1.31B	1.36B	1.62B	1.65B
Gross Profit	589M	676M	730M	844M	822M
Selling General & Admin Expenses, Total	484M	616M	694M	694M	682M
Provision for Bad Debts	22M	-	-	26M	-
Other Operating Expenses, Total	506M	616M	694M	720M	682M
Operating Income	83M	60M	36M	124M	140M
Interest Expense, Total	-	-2M	-10M	-14M	-12M
Interest And Investment Income	-	2M	3M	3M	2M
Net Interest Expenses	-	0	-7M	-11M	-10M
Income (Loss) On Equity Invest.	-8M	-	-	-	-
Currency Exchange Gains (Loss)	-	4M	-	-	-1M
Other Non Operating Income (Expenses)	0	3M	-2M	7M	15M
EBT, Excl. Unusual Items	75M	67M	27M	120M	144M
Gain (Loss) On Sale Of Investments	-1M	-14M	1M	-	-
Gain (Loss) On Sale Of Assets	-	-	2M	-	-
Asset Writedown	-	-195M	-87M	-220M	-1M
Other Unusual Items	-	5M	1M	-26M	-5M
EBT, Incl. Unusual Items	74M	-137M	-56M	-126M	138M
Income Tax Expense	-9M	-22M	4M	8M	40M
Earnings From Continuing Operations	83M	-115M	-60M	-134M	98M
Net Income to Company	83M	-115M	-60M	-134M	98M
Net Income - (IS)	83M	-115M	-60M	-134M	98M
Net Income to Common Incl Extra Items	83M	-115M	-60M	-134M	98M
Net Income to Common Excl. Extra Items	83M	-115M	-60M	-134M	98M
Per Share Items
Net EPS - Basic	6.33	-8.76	-4.5	-9.95	7.26
Basic EPS - Continuing Operations	6.33	-8.76	-4.5	-9.95	7.26
Basic Weighted Average Shares Outstanding	13.12M	13.12M	13.34M	13.47M	13.5M
Net EPS - Diluted	6.33	-8.76	-4.5	-9.95	7.26
Diluted EPS - Continuing Operations	6.33	-8.76	-4.5	-9.95	7.26
Diluted Weighted Average Shares Outstanding	13.12M	13.12M	13.34M	13.47M	13.54M
Normalized Basic EPS	3.57	3.19	1.26	5.57	6.67
Normalized Diluted EPS	3.57	3.19	1.26	5.57	6.65
Supplemental Items
EBITDA	111M	109M	84M	179M	186M
EBITA	83M	65M	41M	129M	140M
EBIT	83M	60M	36M	124M	140M
EBITDAR	141M	143M	112M	205M	212M
Effective Tax Rate - (Ratio)	-12.16	16.06	-7.14	-6.35	28.99
Normalized Net Income	46.88M	41.88M	16.88M	75M	90M
Non-Cash Pension Expense	4.76M	5.76M	1.66M	1.59M	1K
Supplemental Operating Expense Items
Advertising Expense	-	52M	96M	39M	83M
Selling and Marketing Expenses	-	52M	96M	39M	83M
General and Administrative Expenses	-	-	77M	74M	65M
Net Rental Expense, Total	30M	34M	28M	26M	26M
Imputed Operating Lease Interest Expense	-	3.01M	6.09M	6.96M	7.1M
Imputed Operating Lease Depreciation	-	30.99M	21.91M	19.04M	18.9M

Fiscal Period: March	2022	2023	2024	2025	2026
Assets
Cash And Equivalents	690M	623M	650M	791M	699M
Total Cash And Short Term Investments	690M	623M	650M	791M	699M
Accounts Receivable, Total	215M	269M	383M	305M	303M
Notes Receivable	-	200M	200M	100M	-
Total Receivables	215M	469M	583M	405M	303M
Inventory	6M	6M	23M	12M	20M
Prepaid Expenses	22M	32M	49M	50M	84M
Other Current Assets, Total	9M	68M	108M	36M	15M
Total Current Assets	942M	1.2B	1.41B	1.29B	1.12B
Net Property Plant And Equipment	8M	10M	8M	4M	12M
Long-term Investments	76M	-20M	-33M	64M	67M
Goodwill	16M	11M	5M	-	-
Other Intangibles, Total	120M	47M	201M	154M	205M
Loans Receivable Long-Term	48M	70M	70M	-	-
Deferred Tax Assets Long-Term	24M	67M	79M	102M	111M
Other Long-Term Assets, Total	1M	2M	1M	1M	1M
Total Assets	1.24B	1.38B	1.74B	1.62B	1.52B
Liabilities
Accounts Payable, Total	93M	91M	133M	155M	156M
Accrued Expenses, Total	47M	66M	119M	78M	72M
Short-term Borrowings	-	201M	375M	302M	150M
Current Portion of Long-Term Debt	30M	26M	13M	20M	40M
Current Income Taxes Payable	70M	11M	17M	52M	19M
Other Current Liabilities	65M	149M	210M	222M	131M
Total Current Liabilities	305M	544M	867M	829M	568M
Long-Term Debt	40M	65M	56M	71M	120M
Pension & Other Post Retirement Benefits	27M	24M	25M	24M	24M
Other Non Current Liabilities	2M	1M	2M	3M	9M
Total Liabilities	374M	634M	950M	927M	721M
Common Stock, Total	1.14B	1.14B	1.19B	1.2B	1.2B
Additional Paid In Capital	567M	570M	624M	630M	636M
Retained Earnings	-859M	-975M	-1.04B	-1.17B	-1.07B
Comprehensive Income and Other	17M	17M	13M	33M	26M
Total Common Equity	861M	751M	794M	692M	796M
Total Equity	861M	751M	794M	692M	796M
Total Liabilities And Equity	1.24B	1.38B	1.74B	1.62B	1.52B
Supplemental Items
ECS Total Shares Outstanding on Filing Date	13.12M	13.13M	13.45M	13.48M	13.51M
ECS Total Common Shares Outstanding	13.12M	13.13M	13.45M	13.48M	13.51M
Book Value / Share	65.64	57.2	59.03	51.33	58.91
Tangible Book Value	725M	693M	588M	538M	591M
Tangible Book Value Per Share	55.27	52.78	43.71	39.91	43.74
Total Debt	70M	292M	444M	393M	310M
Net Debt	-620M	-331M	-206M	-398M	-389M
Debt Equivalent of Unfunded Proj. Benefit Obligation	9.92M	3.12M	7.45M	4.89M	6.17M
Debt Equivalent Oper. Leases	240M	272M	224M	208M	208M
Equity Method Investments, Total	59M	-	-	-	-
Inventories - Raw Materials, Total	-	1M	3M	-	-
Inventories - Work In Process, Total	6M	4M	14M	12M	20M
Inventories - Finished Goods, Total	-	-	5M	-	-
Inventories - Others	-	1M	1M	-	-
Full Time Employees	89	78	78	75	75
Accumulated Allowance for Doubtful Accounts (Supple)	22M	-	-	6M	6M

Fiscal Period: March	2022	2023	2024	2025	2026
Net Income	74M	-138M	-56M	-126M	139M
Depreciation & Amortization - CF	28M	44M	43M	50M	46M
Amortization of Goodwill and Intangible Assets - (CF)	-	5M	5M	5M	-
Depreciation & Amortization, Total	28M	49M	48M	55M	46M
(Gain) Loss From Sale Of Asset	-	178M	76M	217M	1M
(Gain) Loss on Sale of Investments - (CF)	1M	14M	-1M	-	-
(Income) Loss On Equity Investments - (CF)	8M	-	-	-	-
Other Operating Activities, Total	0	-33M	-7M	-43M	-68M
Change In Accounts Receivable	34M	-31M	-113M	71M	2M
Change In Inventories	-3M	-5M	-16M	11M	-7M
Change In Accounts Payable	3M	13M	86M	-29M	12M
Change in Other Net Operating Assets	134M	-65M	-14M	117M	-111M
Cash from Operations	279M	-18M	3M	273M	14M
Capital Expenditure	-2M	-6M	-2M	-	-4M
Cash Acquisitions	-19M	-	-	-	-
Sale (Purchase) of Intangible assets	-106M	-140M	-220M	-205M	-111M
Investment in Marketable and Equity Securities, Total	-	67M	10M	-	-
Net (Increase) Decrease in Loans Originated / Sold - Investing	-	-199M	-	100M	100M
Other Investing Activities, Total	-5M	-	0	1M	-
Cash from Investing	-132M	-278M	-212M	-104M	-15M
Short Term Debt Issued, Total	-	201M	164M	-	-
Long-Term Debt Issued, Total	-	51M	-	100M	100M
Total Debt Issued	-	252M	164M	100M	100M
Short Term Debt Repaid, Total	-	-	-	-54M	-159M
Long-Term Debt Repaid, Total	-30M	-30M	-26M	-77M	-31M
Total Debt Repaid	-30M	-30M	-26M	-131M	-190M
Issuance of Common Stock	-	-	99M	-	-
Other Financing Activities, Total	-	1M	-1M	-	-1M
Cash from Financing	-30M	223M	236M	-31M	-91M
Foreign Exchange Rate Adjustments	3M	-	2M	-2M	-
Miscellaneous Cash Flow Adjustments	-1M	1M	-	-1M	1M
Net Change in Cash	119M	-72M	29M	135M	-91M
Supplemental Items
Cash Interest Paid	-	-	1M	14M	22M
Cash Income Tax Paid (Refund)	2M	34M	16M	19M	53M
Levered Free Cash Flow	-	-342M	-184M	207M	-37M
Unlevered Free Cash Flow	-	-340M	-178M	216M	-29.5M
Change In Net Working Capital	-	281M	26M	-288M	48M
Net Debt Issued / Repaid	-30M	222M	138M	-31M	-90M

Fiscal Period: March	2022	2023	2024	2025	2026
Profitability
Return on Assets	-	2.86	1.44	4.61	5.58
Return on Total Capital	-	3.8	1.97	6.67	7.99
Return On Equity %	-	-14.27	-7.77	-18.03	13.17
Return on Common Equity	-	-14.27	-7.77	-18.03	13.17
Margin Analysis
Gross Profit Margin %	30.76	34.06	34.86	34.25	33.23
SG&A Margin	25.27	31.03	33.14	28.17	27.57
EBITDA Margin %	5.8	5.49	4.01	7.26	7.52
EBITA Margin %	4.33	3.27	1.96	5.24	5.66
EBIT Margin %	4.33	3.02	1.72	5.03	5.66
Income From Continuing Operations Margin %	4.33	-5.79	-2.87	-5.44	3.96
Net Income Margin %	4.33	-5.79	-2.87	-5.44	3.96
Net Avail. For Common Margin %	4.33	-5.79	-2.87	-5.44	3.96
Normalized Net Income Margin	2.45	2.11	0.81	3.04	3.64
Levered Free Cash Flow Margin	-	-17.22	-8.78	8.39	-1.5
Unlevered Free Cash Flow Margin	-	-17.15	-8.48	8.75	-1.19
Asset Turnover
Asset Turnover	-	1.52	1.34	1.47	1.58
Fixed Assets Turnover	-	220.56	232.67	410.67	309.25
Receivables Turnover (Average Receivables)	-	8.2	6.42	7.16	8.14
Inventory Turnover (Average Inventory)	-	218.17	94.07	92.57	103.25
Short Term Liquidity
Current Ratio	3.09	2.2	1.63	1.56	1.97
Quick Ratio	2.97	1.64	1.19	1.32	1.76
Operating Cash Flow to Current Liabilities	0.91	-0.03	0	0.33	0.02
Days Sales Outstanding (Average Receivables)	-	44.5	56.98	50.96	44.85
Days Outstanding Inventory (Average Inventory)	-	1.67	3.89	3.94	3.54
Average Days Payable Outstanding	-	25.65	29.68	32.67	34.19
Cash Conversion Cycle (Average Days)	-	20.52	31.19	22.23	14.19
Long Term Solvency
Total Debt/Equity	8.13	38.88	55.92	56.79	38.94
Total Debt / Total Capital	7.52	28	35.86	36.22	28.03
LT Debt/Equity	4.65	8.66	7.05	10.26	15.08
Long-Term Debt / Total Capital	4.3	6.23	4.52	6.54	10.85
Total Liabilities / Total Assets	30.28	45.78	54.47	57.26	47.53
EBIT / Interest Expense	-	30	3.6	8.86	11.67
EBITDA / Interest Expense	-	54.5	8.4	12.79	15.5
(EBITDA - Capex) / Interest Expense	-	51.5	8.2	12.79	15.17
Total Debt / EBITDA	0.63	2.68	5.29	2.2	1.67
Net Debt / EBITDA	-5.59	-3.04	-2.45	-2.22	-2.09
Total Debt / (EBITDA - Capex)	0.64	2.83	5.41	2.2	1.7
Net Debt / (EBITDA - Capex)	-5.69	-3.21	-2.51	-2.22	-2.14
Growth Over Prior Year
Total Revenues, 1 Yr. Growth %	-	3.66	5.49	17.67	0.41
Gross Profit, 1 Yr. Growth %	-	14.77	7.99	15.62	-2.61
EBITDA, 1 Yr. Growth %	-	-1.8	-22.94	113.1	3.91
EBITA, 1 Yr. Growth %	-	-21.69	-36.92	214.63	8.53
EBIT, 1 Yr. Growth %	-	-27.71	-40	244.44	12.9
Earnings From Cont. Operations, 1 Yr. Growth %	-	-238.55	-47.83	123.33	-173.13
Net Income, 1 Yr. Growth %	-	-238.55	-47.83	123.33	-173.13
Normalized Net Income, 1 Yr. Growth %	-	-10.67	-59.7	344.44	20
Diluted EPS Before Extra, 1 Yr. Growth %	-	-238.46	-48.68	121.23	-172.97
Accounts Receivable, 1 Yr. Growth %	-	25.12	42.38	-20.37	-0.66
Inventory, 1 Yr. Growth %	-	0	283.33	-47.83	66.67
Net Property, Plant and Equip., 1 Yr. Growth %	-	25	-20	-50	200
Total Assets, 1 Yr. Growth %	-	12.15	25.92	-7.17	-6.3
Tangible Book Value, 1 Yr. Growth %	-	-4.41	-15.15	-8.5	9.85
Common Equity, 1 Yr. Growth %	-	-12.78	5.73	-12.85	15.03
Cash From Operations, 1 Yr. Growth %	-	-106.45	-116.67	9K	-94.87
Capital Expenditures, 1 Yr. Growth %	-	200	-66.67	-	-
Levered Free Cash Flow, 1 Yr. Growth %	-	-	-46.23	-212.52	-117.9
Unlevered Free Cash Flow, 1 Yr. Growth %	-	-	-47.87	-221.41	-113.69
Compound Annual Growth Rate Over Two Years
Total Revenues, 2 Yr. CAGR %	-	-	4.57	11.41	8.7
Gross Profit, 2 Yr. CAGR %	-	-	11.33	11.74	6.11
EBITDA, 2 Yr. CAGR %	-	-	-13.01	28.15	48.8
EBITA, 2 Yr. CAGR %	-	-	-29.72	40.88	84.79
EBIT, 2 Yr. CAGR %	-	-	-34.14	43.76	97.2
Earnings From Cont. Operations, 2 Yr. CAGR %	-	-	-14.98	7.95	27.8
Net Income, 2 Yr. CAGR %	-	-	-14.98	7.95	27.8
Normalized Net Income, 2 Yr. CAGR %	-	-	-40	33.83	130.94
Diluted EPS Before Extra, 2 Yr. CAGR %	-	-	-15.7	6.56	27.06
Accounts Receivable, 2 Yr. CAGR %	-	-	33.47	6.48	-11.06
Inventory, 2 Yr. CAGR %	-	-	95.79	41.42	-6.75
Net Property, Plant and Equip., 2 Yr. CAGR %	-	-	0	-36.75	22.47
Total Assets, 2 Yr. CAGR %	-	-	18.83	8.12	-6.73
Tangible Book Value, 2 Yr. CAGR %	-	-	-9.94	-11.89	0.25
Common Equity, 2 Yr. CAGR %	-	-	-3.97	-4.01	0.13
Cash From Operations, 2 Yr. CAGR %	-	-	-89.63	289.44	116.02
Capital Expenditures, 2 Yr. CAGR %	-	-	0	-	41.42
Levered Free Cash Flow, 2 Yr. CAGR %	-	-	-	-22.22	-55.13
Unlevered Free Cash Flow, 2 Yr. CAGR %	-	-	-	-20.45	-59.23
Compound Annual Growth Rate Over Three Years
Total Revenues, 3 Yr. CAGR %	-	-	-	8.77	7.62
Gross Profit, 3 Yr. CAGR %	-	-	-	12.74	6.74
EBITDA, 3 Yr. CAGR %	-	-	-	17.27	19.5
EBITA, 3 Yr. CAGR %	-	-	-	15.83	29.14
EBIT, 3 Yr. CAGR %	-	-	-	14.32	32.64
Earnings From Cont. Operations, 3 Yr. CAGR %	-	-	-	17.31	-5.19
Net Income, 3 Yr. CAGR %	-	-	-	17.31	-5.19
Normalized Net Income, 3 Yr. CAGR %	-	-	-	16.96	29.05
Diluted EPS Before Extra, 3 Yr. CAGR %	-	-	-	16.28	-6.08
Accounts Receivable, 3 Yr. CAGR %	-	-	-	12.36	4.05
Inventory, 3 Yr. CAGR %	-	-	-	25.99	49.38
Net Property, Plant and Equip., 3 Yr. CAGR %	-	-	-	-20.63	6.27
Total Assets, 3 Yr. CAGR %	-	-	-	9.44	3.08
Tangible Book Value, 3 Yr. CAGR %	-	-	-	-9.47	-5.17
Common Equity, 3 Yr. CAGR %	-	-	-	-7.02	1.96
Cash From Operations, 3 Yr. CAGR %	-	-	-	-0.72	-8.04
Capital Expenditures, 3 Yr. CAGR %	-	-	-	-	-12.64
Levered Free Cash Flow, 3 Yr. CAGR %	-	-	-	-	-52.34
Unlevered Free Cash Flow, 3 Yr. CAGR %	-	-	-	-	-55.75