Financial Ratios DIP Corporation OTC Markets

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DPRTF

JP3548640006

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Delayed OTC Markets 13:30:09 2024-11-08 EST			5-day change	1st Jan Change
14.65 ^USD	-13.47%		-.--%	-

07-10	DIP Corporation Reports Earnings Results for the First Quarter Ended May 31, 2026	CI
04-15	Jefferies Adjusts Dip's Price Target to 2,000 Yen From 2,300 Yen, Keeps at Hold	MT

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Published financial data: DIP CORPORATION

Annual

Quarterly

Halfyear

YTD

LTM

Fiscal Period: February	2022 (JPY)	2023 (JPY)	2024 (JPY)	2025 (JPY)	2026 (JPY)
Revenues	39.52B	49.36B	53.78B	56.39B	54.85B
Total Revenues	39.52B	49.36B	53.78B	56.39B	54.85B
Cost of Goods Sold, Total	4.54B	5.27B	5.82B	5.88B	6.32B
Gross Profit	34.97B	44.08B	47.96B	50.5B	48.53B
Selling General & Admin Expenses, Total	29.34B	32.51B	35.02B	37.09B	39.32B
Provision for Bad Debts	25M	34M	177M	10M	96M
Other Operating Expenses, Total	29.37B	32.54B	35.2B	37.1B	39.42B
Operating Income	5.6B	11.54B	12.76B	13.41B	9.11B
Interest And Investment Income	5M	3M	4M	11M	58M
Net Interest Expenses	5M	3M	4M	11M	58M
Income (Loss) On Equity Invest.	-124M	380M	9M	-	-3M
Currency Exchange Gains (Loss)	-	-	-	-	14M
Other Non Operating Income (Expenses)	-163M	-323M	-157M	-160M	-191M
EBT, Excl. Unusual Items	5.32B	11.6B	12.62B	13.26B	8.99B
Gain (Loss) On Sale Of Investments	-	-229M	-682M	19M	82M
Asset Writedown	-307M	-199M	-43M	-333M	-16M
Other Unusual Items	-18M	3M	91M	105M	27M
EBT, Incl. Unusual Items	5B	11.17B	11.98B	13.05B	9.08B
Income Tax Expense	1.51B	3.24B	2.94B	4.1B	3.13B
Earnings From Continuing Operations	3.49B	7.94B	9.05B	8.95B	5.95B
Net Income to Company	3.49B	7.94B	9.05B	8.95B	5.95B
Minority Interest	1M	-1M	4M	-	2M
Net Income - (IS)	3.49B	7.94B	9.05B	8.95B	5.96B
Net Income to Common Incl Extra Items	3.49B	7.94B	9.05B	8.95B	5.96B
Net Income to Common Excl. Extra Items	3.49B	7.94B	9.05B	8.95B	5.96B
Per Share Items
Net EPS - Basic	62.77	142.04	163.42	168.4	113.8
Basic EPS - Continuing Operations	62.77	142.04	163.42	168.4	113.8
Basic Weighted Average Shares Outstanding	55.55M	55.87M	55.38M	53.15M	52.34M
Net EPS - Diluted	62.61	141.65	163.15	168.32	113.79
Diluted EPS - Continuing Operations	62.61	141.65	163.15	168.32	113.79
Diluted Weighted Average Shares Outstanding	55.7M	56.02M	55.47M	53.18M	52.34M
Normalized Basic EPS	59.88	129.73	142.48	155.88	107.41
Normalized Diluted EPS	59.73	129.37	142.23	155.81	107.39
Dividend Per Share	61	72	88	95	95
Payout Ratio	91.74	49.19	49.4	59.11	86.62
Supplemental Items
EBITDA	8.06B	14.27B	15.83B	16.98B	13.3B
EBITA	5.6B	11.54B	12.76B	13.41B	9.11B
EBIT	5.6B	11.54B	12.76B	13.41B	9.11B
Effective Tax Rate - (Ratio)	30.22	28.97	24.52	31.4	34.46
Normalized Net Income	3.33B	7.25B	7.89B	8.29B	5.62B
Non-Cash Pension Expense	31M	37M	41M	39M	36M
Supplemental Operating Expense Items
Advertising Expense	8.63B	10.67B	9.32B	10.5B	12.27B
Selling and Marketing Expenses	8.63B	10.67B	9.32B	10.5B	12.27B
Research And Development Expense From Footnotes	12M	-	44M	50M	15M

Fiscal Period: February	2022 (JPY)	2023 (JPY)	2024 (JPY)	2025 (JPY)	2026 (JPY)
Assets
Cash And Equivalents	16.57B	21.97B	19.12B	18.16B	17.74B
Total Cash And Short Term Investments	16.57B	21.97B	19.12B	18.16B	17.74B
Accounts Receivable, Total	4.77B	5.37B	5.61B	5.43B	5.03B
Total Receivables	4.77B	5.37B	5.61B	5.43B	5.03B
Inventory	14M	8M	19M	12M	18M
Deferred Tax Assets Current	-	-	-	-	-
Other Current Assets, Total	1.3B	1.46B	3.4B	2.67B	3.08B
Total Current Assets	22.65B	28.82B	28.15B	26.26B	25.87B
Net Property Plant And Equipment	1.96B	1.88B	2.04B	2.67B	2.88B
Long-term Investments	8.56B	9.17B	8.98B	7.71B	6.7B
Goodwill	-	-	-	-	-
Other Intangibles, Total	7.74B	8.53B	9.63B	11.2B	12.16B
Loans Receivable Long-Term	300M	225M	75M	-	-
Deferred Tax Assets Long-Term	1.24B	1.54B	1.9B	2.67B	2.35B
Other Long-Term Assets, Total	1M	1M	2M	1M	1M
Total Assets	42.45B	50.17B	50.77B	50.51B	49.95B
Liabilities
Accounts Payable, Total	398M	438M	454M	427M	374M
Accrued Expenses, Total	551M	633M	733M	1.09B	761M
Current Income Taxes Payable	5.38B	6.64B	5.28B	6.92B	5.32B
Other Current Liabilities	1.7B	2.76B	2.77B	2.61B	2.9B
Total Current Liabilities	8.03B	10.48B	9.24B	11.05B	9.35B
Other Non Current Liabilities	1.43B	1.45B	1.83B	3.23B	3.41B
Total Liabilities	9.47B	11.93B	11.06B	14.27B	12.76B
Common Stock, Total	1.08B	1.08B	1.08B	1.08B	1.08B
Additional Paid In Capital	4.65B	5.14B	7.44B	7.48B	7.48B
Retained Earnings	28.74B	32.84B	37.41B	41.07B	41.86B
Treasury Stock	-2.07B	-1.94B	-7.12B	-13.97B	-13.8B
Comprehensive Income and Other	567M	1.1B	870M	558M	550M
Total Common Equity	32.97B	38.22B	39.69B	36.22B	37.18B
Minority Interest	16M	17M	16M	13M	11M
Total Equity	32.99B	38.24B	39.71B	36.23B	37.19B
Total Liabilities And Equity	42.45B	50.17B	50.77B	50.51B	49.95B
Supplemental Items
ECS Total Shares Outstanding on Filing Date	55.77M	55.78M	54.86M	52.32M	52.35M
ECS Total Common Shares Outstanding	55.77M	55.83M	54.86M	52.32M	52.36M
Book Value / Share	591.23	684.67	723.5	692.34	710.06
Tangible Book Value	25.23B	29.69B	30.06B	25.03B	25.02B
Tangible Book Value Per Share	452.48	531.89	548.02	478.35	477.83
Total Debt	0	0	0	0	0
Net Debt	-16.57B	-21.97B	-19.12B	-18.16B	-17.74B
Minority Interest, Total (Incl. Fin. Div)	16M	17M	16M	13M	11M
Inventories - Raw Materials, Total	14M	8M	19M	12M	18M
Full Time Employees	1.97K	2.32K	2.7K	2.53K	2.66K
Accumulated Allowance for Doubtful Accounts (Supple)	114M	129M	171M	136M	167M

Fiscal Period: February	2022 (JPY)	2023 (JPY)	2024 (JPY)	2025 (JPY)	2026 (JPY)
Net Income	5B	11.17B	11.98B	13.05B	9.08B
Depreciation & Amortization - CF	2.45B	2.73B	3.07B	3.58B	4.19B
Amortization of Goodwill and Intangible Assets - (CF)	-	-	-	-	-
Depreciation & Amortization, Total	2.45B	2.73B	3.07B	3.58B	4.19B
(Gain) Loss From Sale Of Asset	170M	199M	43M	333M	16M
(Gain) Loss on Sale of Investments - (CF)	-	228M	682M	-17M	-82M
(Income) Loss On Equity Investments - (CF)	124M	-380M	-9M	-	3M
Other Operating Activities, Total	419M	-3.05B	-4.19B	-2.92B	-4.78B
Change In Accounts Receivable	-1.32B	-503M	-320M	226M	362M
Change In Accounts Payable	1.6B	545M	135M	-391M	457M
Change in Other Net Operating Assets	2.04B	2.26B	-1.86B	2.6B	718M
Cash from Operations	10.48B	13.2B	9.53B	16.45B	9.96B
Capital Expenditure	-497M	-99M	-273M	-450M	-568M
Cash Acquisitions	-	-	-	-	-
Sale (Purchase) of Intangible assets	-3.31B	-3.53B	-3.85B	-4.99B	-4.74B
Investment in Marketable and Equity Securities, Total	-100M	-426M	-2.92B	268M	-5.43B
Net (Increase) Decrease in Loans Originated / Sold - Investing	-	-	75M	150M	-25M
Other Investing Activities, Total	54M	-64M	-400M	-223M	-315M
Cash from Investing	-3.85B	-4.12B	-7.36B	-5.25B	-11.08B
Short Term Debt Repaid, Total	-	-	-	-	-
Long-Term Debt Repaid, Total	-	-	-	-	-
Total Debt Repaid	-	-	-	-	-
Issuance of Common Stock	780M	239M	2.92B	188M	148M
Repurchase of Common Stock	-90M	-	-6.46B	-7.05B	-
Common Dividends Paid	-3.2B	-3.9B	-4.47B	-5.29B	-5.16B
Common & Preferred Stock Dividends Paid	-3.2B	-3.9B	-4.47B	-5.29B	-5.16B
Other Financing Activities, Total	-15M	-16M	-8M	-12M	-9M
Cash from Financing	-2.52B	-3.68B	-8.02B	-12.16B	-5.02B
Foreign Exchange Rate Adjustments	-	3M	2M	-	14M
Miscellaneous Cash Flow Adjustments	-2M	-1M	-	-	-
Net Change in Cash	4.11B	5.4B	-5.86B	-960M	-6.12B
Supplemental Items
Cash Income Tax Paid (Refund)	-415M	3.06B	4.7B	2.93B	4.76B
Levered Free Cash Flow	5.84B	8B	3.5B	9.24B	2.86B
Unlevered Free Cash Flow	5.84B	8B	3.5B	9.24B	2.86B
Change In Net Working Capital	-3.69B	-1.69B	3.42B	-2.73B	1.72B
Net Debt Issued / Repaid	-	-	-	-	-

Fiscal Period: February	2022 (JPY)	2023 (JPY)	2024 (JPY)	2025 (JPY)	2026 (JPY)
Profitability
Return on Assets	8.94	15.57	15.8	16.55	11.34
Return on Total Capital	10.92	20.25	20.47	22.07	15.51
Return On Equity %	10.87	22.28	23.21	23.57	16.22
Return on Common Equity	10.87	22.29	23.23	23.58	16.23
Margin Analysis
Gross Profit Margin %	88.5	89.32	89.17	89.57	88.48
SG&A Margin	74.26	65.87	65.11	65.78	71.69
EBITDA Margin %	20.38	28.91	29.43	30.12	24.25
EBITA Margin %	14.18	23.38	23.73	23.78	16.61
EBIT Margin %	14.18	23.38	23.73	23.78	16.61
Income From Continuing Operations Margin %	8.82	16.08	16.82	15.87	10.85
Net Income Margin %	8.82	16.08	16.83	15.87	10.86
Net Avail. For Common Margin %	8.82	16.08	16.83	15.87	10.86
Normalized Net Income Margin	8.42	14.68	14.67	14.69	10.25
Levered Free Cash Flow Margin	14.78	16.2	6.5	16.39	5.21
Unlevered Free Cash Flow Margin	14.78	16.2	6.5	16.39	5.21
Asset Turnover
Asset Turnover	1.01	1.07	1.07	1.11	1.09
Fixed Assets Turnover	21.58	25.67	27.4	23.94	19.78
Receivables Turnover (Average Receivables)	9.61	9.73	9.79	10.21	10.49
Inventory Turnover (Average Inventory)	478.42	479.36	431.48	379.48	421.27
Short Term Liquidity
Current Ratio	2.82	2.75	3.05	2.38	2.77
Quick Ratio	2.66	2.61	2.68	2.13	2.44
Operating Cash Flow to Current Liabilities	1.31	1.26	1.03	1.49	1.07
Days Sales Outstanding (Average Receivables)	37.97	37.5	37.37	35.73	34.8
Days Outstanding Inventory (Average Inventory)	0.76	0.76	0.85	0.96	0.87
Average Days Payable Outstanding	27.29	28.97	27.97	27.37	23.11
Cash Conversion Cycle (Average Days)	11.45	9.29	10.25	9.33	12.56
Long Term Solvency
Total Liabilities / Total Assets	22.3	23.77	21.79	28.26	25.55
Net Debt / EBITDA	-2.06	-1.54	-1.21	-1.07	-1.33
Net Debt / (EBITDA - Capex)	-2.19	-1.55	-1.23	-1.1	-1.39
Growth Over Prior Year
Total Revenues, 1 Yr. Growth %	21.61	24.9	8.97	4.84	-2.72
Gross Profit, 1 Yr. Growth %	19.8	26.06	8.79	5.31	-3.9
EBITDA, 1 Yr. Growth %	-13.49	77.14	10.93	7.3	-21.67
EBITA, 1 Yr. Growth %	-23.37	105.93	10.61	5.05	-32.02
EBIT, 1 Yr. Growth %	-23.37	105.93	10.61	5.05	-32.02
Earnings From Cont. Operations, 1 Yr. Growth %	474.3	127.65	13.99	-1.05	-33.48
Net Income, 1 Yr. Growth %	474.46	127.56	14.05	-1.09	-33.46
Normalized Net Income, 1 Yr. Growth %	-18.1	117.87	8.86	5.01	-32.16
Diluted EPS Before Extra, 1 Yr. Growth %	465.34	126.24	15.18	3.17	-32.4
Accounts Receivable, 1 Yr. Growth %	38.25	12.56	4.54	-3.35	-7.22
Inventory, 1 Yr. Growth %	180	-42.86	137.5	-36.84	50
Net Property, Plant and Equip., 1 Yr. Growth %	15.67	-4.18	8.61	30.48	7.99
Total Assets, 1 Yr. Growth %	18.36	18.17	1.21	-0.52	-1.09
Tangible Book Value, 1 Yr. Growth %	3.72	17.67	1.25	-16.76	-0.02
Common Equity, 1 Yr. Growth %	5.81	15.93	3.84	-8.74	2.65
Cash From Operations, 1 Yr. Growth %	77.51	25.96	-27.85	72.72	-39.43
Capital Expenditures, 1 Yr. Growth %	220.65	-80.08	175.76	64.84	26.22
Levered Free Cash Flow, 1 Yr. Growth %	-746.3	36.9	-56.29	164.38	-69.05
Unlevered Free Cash Flow, 1 Yr. Growth %	-746.3	36.9	-56.29	164.38	-69.05
Dividend Per Share, 1 Yr. Growth %	8.93	18.03	22.22	7.95	0
Compound Annual Growth Rate Over Two Years
Total Revenues, 2 Yr. CAGR %	-7.73	23.24	16.66	6.89	0.99
Gross Profit, 2 Yr. CAGR %	-10.21	22.89	17.11	7.04	0.6
EBITDA, 2 Yr. CAGR %	-29.15	23.79	40.18	9.1	-8.33
EBITA, 2 Yr. CAGR %	-37.53	25.62	50.92	7.79	-15.5
EBIT, 2 Yr. CAGR %	-37.52	25.62	50.92	7.79	-15.5
Earnings From Cont. Operations, 2 Yr. CAGR %	-40.99	261.58	61.09	6.2	-18.87
Net Income, 2 Yr. CAGR %	-40.99	261.56	61.1	6.21	-18.88
Normalized Net Income, 2 Yr. CAGR %	-39.19	33.58	54.01	6.92	-15.59
Diluted EPS Before Extra, 2 Yr. CAGR %	-41.63	257.64	61.43	9.01	-16.49
Accounts Receivable, 2 Yr. CAGR %	-8.32	24.74	8.48	0.52	-5.31
Inventory, 2 Yr. CAGR %	71.43	26.49	16.5	22.47	-2.67
Net Property, Plant and Equip., 2 Yr. CAGR %	2.26	5.28	2.02	19.04	18.7
Total Assets, 2 Yr. CAGR %	1.62	18.26	9.36	0.34	-0.81
Tangible Book Value, 2 Yr. CAGR %	-1.99	10.47	9.15	-8.2	-8.77
Common Equity, 2 Yr. CAGR %	2.29	10.75	9.72	-2.65	-3.21
Cash From Operations, 2 Yr. CAGR %	-8.03	49.53	-4.67	11.63	2.28
Capital Expenditures, 2 Yr. CAGR %	57.58	-20.08	-25.89	113.2	44.24
Levered Free Cash Flow, 2 Yr. CAGR %	-21.48	197.45	-22.65	7.49	-9.55
Unlevered Free Cash Flow, 2 Yr. CAGR %	-21.48	197.45	-22.65	7.49	-9.55
Dividend Per Share, 2 Yr. CAGR %	4.37	13.39	20.11	14.87	3.9
Compound Annual Growth Rate Over Three Years
Total Revenues, 3 Yr. CAGR %	-2.15	2.07	18.29	12.58	3.58
Gross Profit, 3 Yr. CAGR %	-3.95	0.54	18	13.03	3.26
EBITDA, 3 Yr. CAGR %	-17.36	-3.84	19.35	28.23	-2.31
EBITA, 3 Yr. CAGR %	-24.02	-7.02	20.4	33.75	-7.56
EBIT, 3 Yr. CAGR %	-23.96	-7.02	20.4	33.75	-7.56
Earnings From Cont. Operations, 3 Yr. CAGR %	-26.81	-7.45	146.09	36.94	-9.13
Net Income, 3 Yr. CAGR %	-26.85	-7.46	146.12	36.92	-9.12
Normalized Net Income, 3 Yr. CAGR %	-24.98	-6.95	24.77	35.55	-8.12
Diluted EPS Before Extra, 3 Yr. CAGR %	-26.98	-8.31	145.14	39.05	-7.04
Accounts Receivable, 3 Yr. CAGR %	0.87	-1.83	17.61	4.38	-2.13
Inventory, 3 Yr. CAGR %	32.64	18.86	56.05	-5.01	31.04
Net Property, Plant and Equip., 3 Yr. CAGR %	3.12	0.07	6.38	10.74	15.24
Total Assets, 3 Yr. CAGR %	8.21	6.86	12.28	5.96	-0.14
Tangible Book Value, 3 Yr. CAGR %	6.21	4.17	7.31	-0.28	-5.55
Common Equity, 3 Yr. CAGR %	8.76	6.65	8.4	3.18	-0.92
Cash From Operations, 3 Yr. CAGR %	-1.37	2.14	17.28	16.22	-8.95
Capital Expenditures, 3 Yr. CAGR %	13.27	-20.91	20.77	-3.26	79.02
Levered Free Cash Flow, 3 Yr. CAGR %	-6.93	-5.49	56.96	16.52	-29.02
Unlevered Free Cash Flow, 3 Yr. CAGR %	-6.93	-5.49	56.96	16.52	-29.02
Dividend Per Share, 3 Yr. CAGR %	6.85	8.74	16.26	15.91	9.68
Compound Annual Growth Rate Over Five Years
Total Revenues, 5 Yr. CAGR %	-	5.33	4.98	3.97	11.04
Gross Profit, 5 Yr. CAGR %	-	4.2	3.97	3.09	10.7
EBITDA, 5 Yr. CAGR %	-	3.57	2.09	1.14	7.4
EBITA, 5 Yr. CAGR %	-	1.31	-0.02	-1.36	4.5
EBIT, 5 Yr. CAGR %	-	1.33	0.03	-1.36	4.5
Earnings From Cont. Operations, 5 Yr. CAGR %	-	1.06	0.34	-2.22	57.88
Net Income, 5 Yr. CAGR %	-	1.05	0.31	-2.22	57.89
Normalized Net Income, 5 Yr. CAGR %	-	1.43	0.03	-1.63	6.71
Diluted EPS Before Extra, 5 Yr. CAGR %	-	0.92	0.29	-1.74	59.35
Accounts Receivable, 5 Yr. CAGR %	-	4.74	3.84	-0.9	7.84
Inventory, 5 Yr. CAGR %	-	14.87	25.93	20.29	29.2
Net Property, Plant and Equip., 5 Yr. CAGR %	-	2.21	2.68	7.26	11.15
Total Assets, 5 Yr. CAGR %	-	12.36	8.67	4.2	6.85
Tangible Book Value, 5 Yr. CAGR %	-	11.69	7.38	-0.96	0.56
Common Equity, 5 Yr. CAGR %	-	12.83	9.14	2.82	3.6
Cash From Operations, 5 Yr. CAGR %	-	6.3	-2.71	5.83	11.03
Capital Expenditures, 5 Yr. CAGR %	-	-34.67	-4.41	17.59	29.66
Levered Free Cash Flow, 5 Yr. CAGR %	-	-	-13.57	-0.5	25.9
Unlevered Free Cash Flow, 5 Yr. CAGR %	-	-	-13.57	-0.5	25.9
Dividend Per Share, 5 Yr. CAGR %	-	10.86	11.97	11.15	11.15