Income Statement Daytona Corporation

Stocks

7228

JP3548650005

Auto, Truck & Motorcycle Parts

Market Closed - Japan Exchange 02:30:00 2026-10-02 EDT			5-day change	1st Jan Change
4,010.00 ^JPY	-0.37%		-0.25%	+3.75%

23-05-09	Daytona Corporation Reports Earnings Results for the First Quarter Ended March 31, 2023	CI
22-05-29	Daytona Corporation completed the acquisition of O.D.BRAIN.inc from Yoshiyuki Sato.	CI

2bd1240035f3107ba2d0fbf1c.WIIrCv0SxuLxt8BzjIjkhVnPxbWG563IWgQ5aeutjm4.EMtfObwmibeF4KQDwt2C13SH_Nr2spuCCmNSPd_I2xY04GdpuEf0l6jhgQ

Published financial data: DAYTONA CORPORATION

Annual

Quarterly

Halfyear

YTD

LTM

Fiscal Period: December	2021 (JPY)	2022 (JPY)	2023 (JPY)	2024 (JPY)	2025 (JPY)
Revenues	12.54B	14.59B	13.96B	14.58B	14.38B
Total Revenues	12.54B	14.59B	13.96B	14.58B	14.38B
Cost of Goods Sold, Total	7.32B	8.73B	8.51B	8.97B	8.84B
Gross Profit	5.21B	5.86B	5.45B	5.6B	5.53B
Selling General & Admin Expenses, Total	3.15B	3.53B	3.49B	3.6B	3.62B
Provision for Bad Debts	-	-	-	6M	-
R&D Expenses	54M	67M	52M	74M	72M
Depreciation & Amortization - (IS)	118M	120M	122M	127M	137M
Amortization of Goodwill and Intangible Assets - (IS)	65M	65M	65M	65M	65M
Other Operating Expenses	-	21M	22M	16M	25M
Other Operating Expenses, Total	3.38B	3.8B	3.75B	3.89B	3.92B
Operating Income	1.83B	2.06B	1.7B	1.72B	1.61B
Interest Expense, Total	-10M	-9M	-9M	-7M	-7M
Interest And Investment Income	-	-	-	1M	3M
Net Interest Expenses	-10M	-9M	-9M	-6M	-4M
Currency Exchange Gains (Loss)	21M	21M	24M	7M	23M
Other Non Operating Income (Expenses)	23M	33M	24M	24M	25M
EBT, Excl. Unusual Items	1.86B	2.1B	1.74B	1.74B	1.65B
Gain (Loss) On Sale Of Assets	11M	12M	10M	6M	13M
Asset Writedown	13M	4M	-13M	-4M	-
Legal Settlements	-5M	-	-	-	-
Other Unusual Items	-	-	-	-	-
EBT, Incl. Unusual Items	1.88B	2.12B	1.74B	1.74B	1.67B
Income Tax Expense	558M	673M	549M	526M	509M
Earnings From Continuing Operations	1.32B	1.44B	1.19B	1.22B	1.16B
Net Income to Company	1.32B	1.44B	1.19B	1.22B	1.16B
Minority Interest	-	-12M	-5M	-8M	-10M
Net Income - (IS)	1.32B	1.43B	1.18B	1.21B	1.15B
Net Income to Common Incl Extra Items	1.32B	1.43B	1.18B	1.21B	1.15B
Net Income to Common Excl. Extra Items	1.32B	1.43B	1.18B	1.21B	1.15B
Per Share Items
Net EPS - Basic	564.44	607.86	498.98	509.14	482.78
Basic EPS - Continuing Operations	564.44	607.86	498.98	509.14	482.78
Basic Weighted Average Shares Outstanding	2.34M	2.36M	2.37M	2.37M	2.38M
Net EPS - Diluted	538.3	581.38	477.63	487.43	462.38
Diluted EPS - Continuing Operations	538.3	581.38	477.63	487.43	462.38
Diluted Weighted Average Shares Outstanding	2.46M	2.47M	2.47M	2.48M	2.48M
Normalized Basic EPS	496.5	552.19	456.83	454.98	430.53
Normalized Diluted EPS	473.41	527.82	437.13	435.41	412.05
Dividend Per Share	70	123	121	129	135
Payout Ratio	8.01	13.12	24.56	23.68	26.66
Supplemental Items
EBITDA	2.06B	2.28B	1.92B	1.94B	1.84B
EBITA	1.89B	2.12B	1.76B	1.78B	1.68B
EBIT	1.83B	2.06B	1.7B	1.72B	1.61B
EBITDAR	2.25B	2.49B	2.16B	2.18B	2.1B
Effective Tax Rate - (Ratio)	29.66	31.78	31.64	30.2	30.53
Normalized Net Income	1.16B	1.3B	1.08B	1.08B	1.02B
Non-Cash Pension Expense	160K	183K	299K	1.45M	-352K
Supplemental Operating Expense Items
Advertising Expense	254M	318M	347M	371M	410M
Selling and Marketing Expenses	670M	838M	832M	867M	902M
General and Administrative Expenses	84M	90M	93M	102M	107M
Research And Development Expense From Footnotes	54M	67M	52M	74M	72M
Net Rental Expense, Total	199M	211M	236M	240M	252M
Imputed Operating Lease Interest Expense	10.67M	10.87M	11.97M	11.35M	14.92M
Imputed Operating Lease Depreciation	188M	200M	224M	229M	237M

Fiscal Period: December	2021 (JPY)	2022 (JPY)	2023 (JPY)	2024 (JPY)	2025 (JPY)
Assets
Cash And Equivalents	1.35B	1.13B	1.72B	2.34B	2.54B
Total Cash And Short Term Investments	1.35B	1.13B	1.72B	2.34B	2.54B
Accounts Receivable, Total	1.17B	1.43B	1.6B	1.61B	1.59B
Total Receivables	1.17B	1.43B	1.6B	1.61B	1.59B
Inventory	2.69B	3.93B	4.04B	3.86B	4.4B
Deferred Tax Assets Current	-	-	-	-	-
Other Current Assets, Total	464M	568M	464M	629M	747M
Total Current Assets	5.67B	7.06B	7.83B	8.44B	9.28B
Net Property Plant And Equipment	1.81B	1.76B	1.7B	1.77B	1.72B
Long-term Investments	53M	204M	200M	196M	197M
Goodwill	390M	325M	260M	195M	130M
Other Intangibles, Total	48M	52M	109M	98M	99M
Loans Receivable Long-Term	-	43M	39M	35M	31M
Deferred Tax Assets Long-Term	190M	202M	195M	201M	199M
Other Long-Term Assets, Total	3M	1M	1M	2M	1M
Total Assets	8.17B	9.64B	10.33B	10.93B	11.65B
Liabilities
Accounts Payable, Total	441M	418M	398M	387M	482M
Accrued Expenses, Total	93M	90M	79M	71M	68M
Short-term Borrowings	584M	790M	750M	600M	600M
Current Portion of Long-Term Debt	301M	233M	226M	189M	171M
Current Income Taxes Payable	451M	345M	245M	235M	237M
Other Current Liabilities	412M	497M	593M	527M	520M
Total Current Liabilities	2.28B	2.37B	2.29B	2.01B	2.08B
Long-Term Debt	395M	491M	350M	252M	80M
Pension & Other Post Retirement Benefits	1M	1M	2M	8M	10M
Deferred Tax Liability Non Current	-	-	-	-	-
Other Non Current Liabilities	47M	41M	32M	32M	42M
Total Liabilities	2.72B	2.91B	2.68B	2.3B	2.21B
Common Stock, Total	412M	412M	412M	412M	412M
Additional Paid In Capital	482M	511M	527M	542M	559M
Retained Earnings	5.12B	6.37B	7.26B	8.18B	9.02B
Treasury Stock	-629M	-619M	-616M	-614M	-611M
Comprehensive Income and Other	56M	51M	55M	82M	19M
Total Common Equity	5.44B	6.72B	7.64B	8.6B	9.4B
Minority Interest	1M	13M	19M	27M	37M
Total Equity	5.44B	6.74B	7.66B	8.63B	9.44B
Total Liabilities And Equity	8.17B	9.64B	10.33B	10.93B	11.65B
Supplemental Items
ECS Total Shares Outstanding on Filing Date	2.34M	2.36M	2.37M	2.37M	2.38M
ECS Total Common Shares Outstanding	-	2.36M	2.37M	2.37M	2.38M
Book Value / Share	2.32K	2.85K	3.22K	3.62K	3.95K
Tangible Book Value	5B	6.35B	7.27B	8.31B	9.17B
Tangible Book Value Per Share	2.14K	2.69K	3.07K	3.5K	3.86K
Total Debt	1.28B	1.51B	1.33B	1.04B	851M
Net Debt	-70M	387M	-399M	-1.3B	-1.69B
Debt Equivalent of Unfunded Proj. Benefit Obligation	1.45M	1.7M	2.12M	8.95M	10.28M
Debt Equivalent Oper. Leases	1.59B	1.69B	1.89B	1.92B	2.02B
Minority Interest, Total (Incl. Fin. Div)	1M	13M	19M	27M	37M
Equity Method Investments, Total	-	120M	120M	120M	120M
Inventories - Raw Materials, Total	2M	4M	3M	2M	2M
Inventories - Finished Goods, Total	2.68B	3.93B	4.04B	3.86B	4.4B
Inventories - Others	1M	1M	1M	-	-
Full Time Employees	200	201	204	200	206
Accumulated Allowance for Doubtful Accounts (Supple)	7M	5M	5M	12M	11M

Fiscal Period: December	2021 (JPY)	2022 (JPY)	2023 (JPY)	2024 (JPY)	2025 (JPY)
Net Income	1.88B	2.12B	1.74B	1.74B	1.67B
Depreciation & Amortization - CF	162M	159M	160M	162M	169M
Amortization of Goodwill and Intangible Assets - (CF)	65M	65M	65M	65M	65M
Depreciation & Amortization, Total	227M	224M	225M	227M	234M
(Gain) Loss From Sale Of Asset	-	-3M	12M	-	-9M
Other Operating Activities, Total	-463M	-793M	-642M	-543M	-506M
Change In Accounts Receivable	-154M	-257M	-159M	-5M	4M
Change In Inventories	-578M	-1.25B	-99M	197M	-571M
Change In Accounts Payable	-113M	-34M	43M	-44M	58M
Change in Other Net Operating Assets	-49M	-15M	108M	-149M	-41M
Cash from Operations	752M	-4M	1.22B	1.42B	837M
Capital Expenditure	-133M	-72M	-101M	-194M	-77M
Sale of Property, Plant, and Equipment	-	4M	2M	1M	10M
Cash Acquisitions	-	-120M	-	-	-
Sale (Purchase) of Intangible assets	-24M	-23M	-53M	-45M	-34M
Investment in Marketable and Equity Securities, Total	-14M	-18M	-18M	-17M	-118M
Net (Increase) Decrease in Loans Originated / Sold - Investing	-	-47M	4M	4M	4M
Other Investing Activities, Total	-1M	-2M	2M	-1M	-11M
Cash from Investing	-172M	-278M	-164M	-252M	-226M
Short Term Debt Issued, Total	147M	203M	-	-	-
Long-Term Debt Issued, Total	162M	380M	100M	100M	-
Total Debt Issued	309M	583M	100M	100M	-
Short Term Debt Repaid, Total	-	-	-43M	-150M	-
Long-Term Debt Repaid, Total	-732M	-353M	-248M	-235M	-189M
Total Debt Repaid	-732M	-353M	-291M	-385M	-189M
Common Dividends Paid	-106M	-188M	-290M	-286M	-306M
Common & Preferred Stock Dividends Paid	-106M	-188M	-290M	-286M	-306M
Other Financing Activities, Total	-9M	-3M	-5M	-5M	-7M
Cash from Financing	-538M	39M	-486M	-576M	-502M
Foreign Exchange Rate Adjustments	4M	2M	5M	-	-21M
Miscellaneous Cash Flow Adjustments	-1M	1M	-	-	-2M
Net Change in Cash	45M	-240M	579M	597M	86M
Supplemental Items
Cash Interest Paid	10M	9M	9M	7M	9M
Cash Income Tax Paid (Refund)	462M	790M	640M	543M	503M
Levered Free Cash Flow	441M	-247M	924M	966M	578M
Unlevered Free Cash Flow	448M	-241M	930M	970M	582M
Change In Net Working Capital	765M	1.66B	203M	90M	547M
Net Debt Issued / Repaid	-423M	230M	-191M	-285M	-189M

Fiscal Period: December	2021 (JPY)	2022 (JPY)	2023 (JPY)	2024 (JPY)	2025 (JPY)
Profitability
Return on Assets	14.79	14.44	10.63	10.08	8.91
Return on Total Capital	18.08	17.17	12.32	11.49	10.08
Return On Equity %	27.4	23.73	16.48	14.93	12.82
Return on Common Equity	27.41	23.56	16.45	14.88	12.75
Margin Analysis
Gross Profit Margin %	41.58	40.15	39.05	38.45	38.49
SG&A Margin	25.11	24.17	25.01	24.71	25.21
EBITDA Margin %	16.39	15.64	13.78	13.32	12.83
EBITA Margin %	15.1	14.55	12.64	12.21	11.65
EBIT Margin %	14.58	14.1	12.17	11.76	11.2
Income From Continuing Operations Margin %	10.55	9.91	8.5	8.34	8.06
Net Income Margin %	10.55	9.82	8.46	8.29	7.99
Net Avail. For Common Margin %	10.55	9.82	8.46	8.29	7.99
Normalized Net Income Margin	9.28	8.92	7.74	7.4	7.12
Levered Free Cash Flow Margin	3.52	-1.69	6.62	6.62	4.02
Unlevered Free Cash Flow Margin	3.57	-1.65	6.66	6.65	4.05
Asset Turnover
Asset Turnover	1.62	1.64	1.4	1.37	1.27
Fixed Assets Turnover	6.85	8.18	8.08	8.4	8.25
Receivables Turnover (Average Receivables)	11.47	11.21	9.22	9.1	9
Inventory Turnover (Average Inventory)	3.06	2.64	2.13	2.27	2.14
Short Term Liquidity
Current Ratio	2.49	2.98	3.42	4.2	4.46
Quick Ratio	1.11	1.08	1.45	1.96	1.99
Operating Cash Flow to Current Liabilities	0.33	-0	0.53	0.71	0.4
Days Sales Outstanding (Average Receivables)	31.82	32.57	39.58	40.22	40.53
Days Outstanding Inventory (Average Inventory)	119.47	138.43	171.03	161.12	170.41
Average Days Payable Outstanding	30.38	15.71	17.29	16.34	16.91
Cash Conversion Cycle (Average Days)	120.92	155.29	193.32	185	194.03
Long Term Solvency
Total Debt/Equity	23.51	22.48	17.32	12.06	9.01
Total Debt / Total Capital	19.04	18.35	14.76	10.76	8.27
LT Debt/Equity	7.26	7.29	4.57	2.92	0.85
Long-Term Debt / Total Capital	5.87	5.95	3.9	2.61	0.78
Total Liabilities / Total Assets	33.36	30.14	25.89	21.05	18.97
EBIT / Interest Expense	182.8	228.56	188.78	245	230
EBITDA / Interest Expense	205.5	253.44	213.78	277.43	263.43
(EBITDA - Capex) / Interest Expense	192.2	245.44	202.56	249.71	252.43
Total Debt / EBITDA	0.62	0.66	0.69	0.54	0.46
Net Debt / EBITDA	-0.03	0.17	-0.21	-0.67	-0.92
Total Debt / (EBITDA - Capex)	0.67	0.69	0.73	0.6	0.48
Net Debt / (EBITDA - Capex)	-0.04	0.18	-0.22	-0.74	-0.96
Growth Over Prior Year
Total Revenues, 1 Yr. Growth %	26.5	16.35	-4.28	4.42	-1.39
Gross Profit, 1 Yr. Growth %	24	12.33	-6.9	2.81	-1.28
EBITDA, 1 Yr. Growth %	46.37	11	-15.65	0.94	-5.05
EBITA, 1 Yr. Growth %	51.2	12.1	-16.87	0.91	-5.9
EBIT, 1 Yr. Growth %	54	12.53	-17.4	0.94	-6.12
Earnings From Cont. Operations, 1 Yr. Growth %	63.13	9.22	-17.92	2.53	-4.77
Net Income, 1 Yr. Growth %	63.13	8.31	-17.59	2.29	-4.97
Normalized Net Income, 1 Yr. Growth %	54.91	11.86	-16.94	-0.16	-5.16
Diluted EPS Before Extra, 1 Yr. Growth %	62.3	8	-17.85	2.05	-5.14
Accounts Receivable, 1 Yr. Growth %	15.58	22.1	11.6	0.63	-1.31
Inventory, 1 Yr. Growth %	27.64	46.35	2.69	-4.46	13.91
Net Property, Plant and Equip., 1 Yr. Growth %	-2	-3.09	-3.08	3.94	-2.83
Total Assets, 1 Yr. Growth %	12.18	18.03	7.15	5.81	6.58
Tangible Book Value, 1 Yr. Growth %	34.62	26.79	14.53	14.34	10.4
Common Equity, 1 Yr. Growth %	29.23	23.52	13.6	12.65	9.3
Cash From Operations, 1 Yr. Growth %	-49.29	-100.53	-30.7K	16.42	-41.26
Capital Expenditures, 1 Yr. Growth %	155.77	-45.86	40.28	92.08	-60.31
Levered Free Cash Flow, 1 Yr. Growth %	-67.83	-155.98	-474.19	4.46	-40.15
Unlevered Free Cash Flow, 1 Yr. Growth %	-67.57	-153.94	-485.24	4.3	-39.97
Dividend Per Share, 1 Yr. Growth %	52.17	75.71	-1.63	6.61	4.65
Compound Annual Growth Rate Over Two Years
Total Revenues, 2 Yr. CAGR %	20.69	21.32	5.53	-0.03	1.48
Gross Profit, 2 Yr. CAGR %	21.09	18.02	2.27	-2.17	0.74
EBITDA, 2 Yr. CAGR %	50.86	27.46	-3.24	-7.73	-2.1
EBITA, 2 Yr. CAGR %	58.66	30.19	-3.47	-8.41	-2.56
EBIT, 2 Yr. CAGR %	63.12	31.64	-3.59	-8.69	-2.65
Earnings From Cont. Operations, 2 Yr. CAGR %	69.96	33.48	-5.32	-8.27	-1.19
Net Income, 2 Yr. CAGR %	69.96	32.93	-5.52	-8.19	-1.41
Normalized Net Income, 2 Yr. CAGR %	64.04	31.64	-3.61	-8.94	-2.7
Diluted EPS Before Extra, 2 Yr. CAGR %	69.03	32.4	-5.8	-8.44	-1.61
Accounts Receivable, 2 Yr. CAGR %	23.86	18.8	16.73	5.97	-0.34
Inventory, 2 Yr. CAGR %	6.79	36.67	22.6	-0.94	4.32
Net Property, Plant and Equip., 2 Yr. CAGR %	-2.27	-2.55	-3.08	0.37	0.5
Total Assets, 2 Yr. CAGR %	9.92	15.07	12.46	6.47	6.19
Tangible Book Value, 2 Yr. CAGR %	31.64	30.65	20.51	14.43	12.35
Common Equity, 2 Yr. CAGR %	25.62	26.34	18.45	13.12	10.96
Cash From Operations, 2 Yr. CAGR %	20.72	-94.81	27.58	1.79K	-17.31
Capital Expenditures, 2 Yr. CAGR %	-24.77	17.67	-12.86	64.15	-12.69
Levered Free Cash Flow, 2 Yr. CAGR %	21.08	-57.57	44.73	97.71	-20.93
Unlevered Free Cash Flow, 2 Yr. CAGR %	20.08	-58.18	44.15	100.45	-20.87
Dividend Per Share, 2 Yr. CAGR %	70.78	63.52	31.48	2.41	5.63
Compound Annual Growth Rate Over Three Years
Total Revenues, 3 Yr. CAGR %	15.69	19.23	12.1	5.16	-0.48
Gross Profit, 3 Yr. CAGR %	15.48	18.1	9.05	2.45	-1.87
EBITDA, 3 Yr. CAGR %	35.78	36.19	11.07	-1.87	-6.84
EBITA, 3 Yr. CAGR %	42.08	41.31	12.11	-2.03	-7.58
EBIT, 3 Yr. CAGR %	45.37	44.13	12.7	-2.1	-7.84
Earnings From Cont. Operations, 3 Yr. CAGR %	48.87	46.67	13.51	-2.77	-7.11
Net Income, 3 Yr. CAGR %	48.87	46.26	13.35	-2.99	-7.13
Normalized Net Income, 3 Yr. CAGR %	46.43	44.38	12.91	-2.47	-7.7
Diluted EPS Before Extra, 3 Yr. CAGR %	47.79	45.59	12.93	-3.25	-7.35
Accounts Receivable, 3 Yr. CAGR %	14	23.27	16.35	11.1	3.49
Inventory, 3 Yr. CAGR %	7.6	18.62	24.25	12.82	3.78
Net Property, Plant and Equip., 3 Yr. CAGR %	0.41	-2.54	-2.73	-0.8	-0.71
Total Assets, 3 Yr. CAGR %	7.83	12.56	12.36	10.2	6.51
Tangible Book Value, 3 Yr. CAGR %	28.21	30.01	25.04	18.41	13.07
Common Equity, 3 Yr. CAGR %	21.72	24.92	21.94	16.49	11.83
Cash From Operations, 3 Yr. CAGR %	18.32	-80.21	-6.2	23.75	493.68
Capital Expenditures, 3 Yr. CAGR %	28.28	-32.59	24.77	13.41	2.26
Levered Free Cash Flow, 3 Yr. CAGR %	10.41	-6.38	-12.33	29.82	32.75
Unlevered Free Cash Flow, 3 Yr. CAGR %	9.82	-8.04	-12.33	29.41	34.11
Dividend Per Share, 3 Yr. CAGR %	60.28	72.41	38.04	22.6	3.15
Compound Annual Growth Rate Over Five Years
Total Revenues, 5 Yr. CAGR %	15.86	18.48	11.51	11.12	7.72
Gross Profit, 5 Yr. CAGR %	17.84	19.57	10	9.53	5.65
EBITDA, 5 Yr. CAGR %	30.31	35.47	18.57	16.55	5.6
EBITA, 5 Yr. CAGR %	34.82	42.04	21.73	18.81	5.99
EBIT, 5 Yr. CAGR %	33.88	41.16	23.35	20.08	6.29
Earnings From Cont. Operations, 5 Yr. CAGR %	37.11	41.69	24.22	21.57	7.38
Net Income, 5 Yr. CAGR %	37.11	41.46	24.11	21.41	7.2
Normalized Net Income, 5 Yr. CAGR %	35.61	41.51	23.88	20.07	6.39
Diluted EPS Before Extra, 5 Yr. CAGR %	33.27	38.35	23.42	20.94	6.87
Accounts Receivable, 5 Yr. CAGR %	17.11	12.79	15.09	16.03	9.36
Inventory, 5 Yr. CAGR %	17.96	13.04	13.36	10.37	15.86
Net Property, Plant and Equip., 5 Yr. CAGR %	-1.02	-1.19	-1	-1.39	-1.45
Total Assets, 5 Yr. CAGR %	14.04	7.81	9.66	10.09	9.85
Tangible Book Value, 5 Yr. CAGR %	19.02	27.06	25.07	23.54	19.8
Common Equity, 5 Yr. CAGR %	20.41	20.54	20.4	20.06	17.42
Cash From Operations, 5 Yr. CAGR %	20.5	-56.61	21.94	22.53	-10.81
Capital Expenditures, 5 Yr. CAGR %	-10.53	18.36	9.9	-3.76	8.17
Levered Free Cash Flow, 5 Yr. CAGR %	113.81	-20.32	23.03	26.25	-15.88
Unlevered Free Cash Flow, 5 Yr. CAGR %	185.12	-20.55	22.44	25.59	-15.85
Dividend Per Share, 5 Yr. CAGR %	32.72	50.37	48.07	39.98	24.03