Financial Ratios freee K.K. OTC Markets

Stocks

FREKF

JP3826520003

Software

Market Closed - OTC Markets 14:22:23 2026-08-14 EDT			5-day change	1st Jan Change
20.78 ^USD	+20.50%		-.--%	+12.97%

08-13	Japan Earnings Wrap: freee K.K Rises; Isetan Mitsukoshi, Hikari Tsushin Slip	MT
08-13	Freee K.K. Provides Consolidated Earnings Guidance for the Fiscal Year Ending June 30, 2027	CI

3a09f380b94dbd174828e02.FgMJIOh9t8GFNfWHn4LzTFQ7ZpPcbC5unn0MZ3YYQzw.WHpYTN0f6IXnA5TIxrCCHAJfKN6ZJEM86C52UhxIcH0gSDptqjTnrctCsA

Published financial data: FREEE K.K.

Annual

Quarterly

Halfyear

YTD

LTM

Fiscal Period: June	2021 (JPY)	2022 (JPY)	2023 (JPY)	2024 (JPY)	2025 (JPY)
Revenues	10.26B	14.38B	19.22B	25.43B	33.27B
Total Revenues	10.26B	14.38B	19.22B	25.43B	33.27B
Cost of Goods Sold, Total	2.1B	2.84B	3.15B	4.44B	5.91B
Gross Profit	8.16B	11.54B	16.06B	20.99B	27.36B
Selling General & Admin Expenses, Total	7.97B	10.97B	17.11B	21B	21.96B
Provision for Bad Debts	-3M	-2M	13M	37M	51M
R&D Expenses	2.63B	3.62B	6.86B	8.35B	4.74B
Other Operating Expenses, Total	10.6B	14.58B	23.98B	29.38B	26.75B
Operating Income	-2.44B	-3.04B	-7.92B	-8.39B	611M
Interest Expense, Total	-	-4M	-13M	-19M	-76M
Interest And Investment Income	-	-	-	-	17M
Net Interest Expenses	-	-4M	-13M	-19M	-59M
Income (Loss) On Equity Invest.	-	-	-	-	-1M
Currency Exchange Gains (Loss)	-	-27M	-13M	-17M	-13M
Other Non Operating Income (Expenses)	-278M	-11M	-36M	-215M	-125M
EBT, Excl. Unusual Items	-2.72B	-3.08B	-7.98B	-8.64B	413M
Gain (Loss) On Sale Of Investments	-27M	8M	-26M	0	-28M
Gain (Loss) On Sale Of Assets	-	-	-	15M	22M
Asset Writedown	-	-9.22B	-4.22B	-1.47B	-
Other Unusual Items	-1M	-1M	-103M	18M	10M
EBT, Incl. Unusual Items	-2.75B	-12.3B	-12.33B	-10.08B	417M
Income Tax Expense	8M	-692M	0	48M	-953M
Earnings From Continuing Operations	-2.76B	-11.61B	-12.33B	-10.12B	1.37B
Net Income to Company	-2.76B	-11.61B	-12.33B	-10.12B	1.37B
Minority Interest	-	-	-10M	-25M	-
Net Income - (IS)	-2.76B	-11.61B	-12.34B	-10.15B	1.37B
Net Income to Common Incl Extra Items	-2.76B	-11.61B	-12.34B	-10.15B	1.37B
Net Income to Common Excl. Extra Items	-2.76B	-11.61B	-12.34B	-10.15B	1.37B
Per Share Items
Net EPS - Basic	-54.87	-208.22	-215.63	-174.42	23.27
Basic EPS - Continuing Operations	-54.87	-208.22	-215.63	-174.42	23.27
Basic Weighted Average Shares Outstanding	50.22M	55.75M	57.22M	58.19M	58.86M
Net EPS - Diluted	-54.87	-208.22	-215.63	-174.42	23.1
Diluted EPS - Continuing Operations	-54.87	-208.22	-215.63	-174.42	23.1
Diluted Weighted Average Shares Outstanding	50.22M	55.75M	57.22M	58.19M	59.32M
Normalized Basic EPS	-33.85	-34.58	-87.36	-93.2	4.39
Normalized Diluted EPS	-33.85	-34.58	-87.36	-93.2	4.35
Supplemental Items
EBITDA	-2.15B	-2.46B	-7.34B	-	1.02B
EBITA	-2.44B	-2.79B	-7.92B	-8.39B	699M
EBIT	-2.44B	-3.04B	-7.92B	-8.39B	611M
Effective Tax Rate - (Ratio)	-0.29	5.63	0	-0.48	-228.54
Normalized Net Income	-1.7B	-1.93B	-5B	-5.42B	258M
Supplemental Operating Expense Items
Advertising Expense	2.55B	2.83B	5.43B	5.32B	4.21B
Selling and Marketing Expenses	2.55B	2.83B	5.43B	5.32B	4.21B
Research And Development Expense From Footnotes	2.63B	3.62B	6.86B	8.35B	4.74B

Fiscal Period: June	2021 (JPY)	2022 (JPY)	2023 (JPY)	2024 (JPY)	2025 (JPY)
Assets
Cash And Equivalents	47.64B	42.55B	36.4B	31.75B	35.79B
Short Term Investments	-	-	-	-	957M
Total Cash And Short Term Investments	47.64B	42.55B	36.4B	31.75B	36.75B
Accounts Receivable, Total	1.3B	1.68B	2.24B	2.65B	3.59B
Total Receivables	1.3B	1.68B	2.24B	2.65B	3.59B
Other Current Assets, Total	442M	1.5B	2.57B	4.03B	5.54B
Total Current Assets	49.39B	45.72B	41.21B	38.43B	45.87B
Net Property Plant And Equipment	268M	-	-	-	68M
Long-term Investments	596M	1.69B	1.58B	1.52B	1.55B
Goodwill	3.88B	-	-	-	590M
Other Intangibles, Total	1.15B	-	-	-	3.53B
Deferred Tax Assets Long-Term	-	-	-	-	982M
Other Long-Term Assets, Total	2M	1M	-	1M	1M
Total Assets	55.29B	47.41B	42.79B	39.95B	52.6B
Liabilities
Accounts Payable, Total	-	1M	1M	-	-
Accrued Expenses, Total	892M	1.42B	2.67B	2.88B	3.27B
Short-term Borrowings	-	550M	-	4.7B	9.6B
Current Portion of Long-Term Debt	62M	-	-	-	-
Current Income Taxes Payable	1.37B	2.31B	2.12B	1.3B	1.97B
Unearned Revenue Current, Total	4.9B	6.3B	8.94B	11.36B	14.66B
Other Current Liabilities	486M	187M	328M	1.15B	1.8B
Total Current Liabilities	7.7B	10.77B	14.05B	21.38B	31.31B
Long-Term Debt	229M	26M	-	-	-
Other Non Current Liabilities	482M	194M	1.68B	1.62B	1.62B
Total Liabilities	8.42B	10.99B	15.73B	23B	32.93B
Common Stock, Total	24.15B	24.72B	25.64B	26.35B	27.04B
Additional Paid In Capital	40.06B	40.63B	41.56B	42.13B	574M
Retained Earnings	-17.64B	-29.27B	-41.61B	-51.76B	-8.13B
Comprehensive Income and Other	307M	341M	467M	227M	178M
Total Common Equity	46.87B	36.43B	26.06B	16.95B	19.66B
Minority Interest	-	-	1B	-	-
Total Equity	46.87B	36.43B	27.06B	16.95B	19.66B
Total Liabilities And Equity	55.29B	47.41B	42.79B	39.95B	52.6B
Supplemental Items
ECS Total Shares Outstanding on Filing Date	55M	56.88M	57.97M	58.6M	59.55M
ECS Total Common Shares Outstanding	54.78M	56.69M	57.86M	58.56M	59.16M
Book Value / Share	855.63	642.53	450.31	289.48	332.36
Tangible Book Value	41.84B	36.43B	26.06B	16.95B	15.55B
Tangible Book Value Per Share	763.77	642.53	450.31	289.48	262.78
Total Debt	291M	576M	0	4.7B	9.6B
Net Debt	-47.35B	-41.97B	-36.4B	-27.05B	-27.15B
Minority Interest, Total (Incl. Fin. Div)	-	-	1B	-	-
Full Time Employees	656	916	1.3K	1.72K	1.9K
Accumulated Allowance for Doubtful Accounts (Supple)	11M	15M	15M	28M	33M

Fiscal Period: June	2021 (JPY)	2022 (JPY)	2023 (JPY)	2024 (JPY)	2025 (JPY)
Net Income	-2.75B	-12.3B	-12.33B	-10.08B	416M
Depreciation & Amortization - CF	295M	324M	-	-	320M
Amortization of Goodwill and Intangible Assets - (CF)	-	257M	-	-	88M
Depreciation & Amortization, Total	295M	581M	-	-	408M
(Gain) Loss From Sale Of Asset	-	9.22B	4.22B	1.46B	-22M
(Gain) Loss on Sale of Investments - (CF)	27M	-8M	98M	-	28M
Other Operating Activities, Total	-5M	-14M	-55M	-36M	-32M
Change In Accounts Receivable	-414M	-393M	-559M	-429M	-985M
Change In Accounts Payable	563M	716M	1.4B	-514M	855M
Change in Other Net Operating Assets	2.09B	1.13B	2.48B	2.83B	2.99B
Cash from Operations	-192M	-1.07B	-4.75B	-6.77B	3.66B
Capital Expenditure	-92M	-1.6B	-686M	-662M	-45M
Sale of Property, Plant, and Equipment	-	-	-	15M	22M
Cash Acquisitions	-2.17B	-1.89B	-1.17B	-130M	-628M
Divestitures	-	500M	-	-	-
Sale (Purchase) of Intangible assets	-371M	-493M	-44M	-	-3.83B
Investment in Marketable and Equity Securities, Total	-390M	-190M	-80M	502M	-105M
Net (Increase) Decrease in Loans Originated / Sold - Investing	-150M	-	-	-	-
Other Investing Activities, Total	-4M	-801M	46M	-813M	-13M
Cash from Investing	-3.18B	-4.48B	-1.94B	-1.09B	-4.6B
Short Term Debt Issued, Total	-	300M	-	4.7B	4.9B
Total Debt Issued	-	300M	-	4.7B	4.9B
Short Term Debt Repaid, Total	-	-	-550M	-	-
Long-Term Debt Repaid, Total	-	-292M	-145M	-	-18M
Total Debt Repaid	-	-292M	-695M	-	-18M
Issuance of Common Stock	35.47B	444M	240M	110M	97M
Other Financing Activities, Total	-94M	-1M	998M	-1.1B	-2M
Cash from Financing	35.38B	451M	543M	3.7B	4.98B
Foreign Exchange Rate Adjustments	-	5M	4M	-4M	-
Miscellaneous Cash Flow Adjustments	-2M	-	-	-	1M
Net Change in Cash	32.01B	-5.1B	-6.14B	-4.15B	4.04B
Supplemental Items
Cash Interest Paid	-	4M	13M	19M	76M
Cash Income Tax Paid (Refund)	8M	11M	15M	18M	33M
Levered Free Cash Flow	1.11B	-2.28B	-3.48B	-5.16B	-557M
Unlevered Free Cash Flow	1.11B	-2.27B	-3.48B	-5.15B	-509M
Change In Net Working Capital	-2.81B	-1.15B	-2.2B	-756M	-2.58B
Net Debt Issued / Repaid	-	8M	-695M	4.7B	4.88B

Fiscal Period: June	2021 (JPY)	2022 (JPY)	2023 (JPY)	2024 (JPY)	2025 (JPY)
Profitability
Return on Assets	-4.17	-3.7	-10.98	-12.67	0.83
Return on Total Capital	-5	-4.52	-15.45	-21.52	1.5
Return On Equity %	-9.08	-27.87	-38.84	-46.02	7.48
Return on Common Equity	-9.08	-27.87	-39.49	-47.2	7.48
Margin Analysis
Gross Profit Margin %	79.52	80.24	83.59	82.54	82.24
SG&A Margin	77.71	76.26	89.02	82.56	66
EBITDA Margin %	-20.93	-17.12	-38.19	-	3.06
EBITA Margin %	-23.81	-19.37	-41.21	-32.98	2.1
EBIT Margin %	-23.81	-21.16	-41.21	-32.98	1.84
Income From Continuing Operations Margin %	-26.87	-80.73	-64.14	-39.82	4.12
Net Income Margin %	-26.87	-80.73	-64.2	-39.91	4.12
Net Avail. For Common Margin %	-26.87	-80.73	-64.2	-39.91	4.12
Normalized Net Income Margin	-16.57	-13.41	-26.01	-21.33	0.78
Levered Free Cash Flow Margin	10.84	-15.82	-18.13	-20.29	-1.67
Unlevered Free Cash Flow Margin	10.84	-15.81	-18.09	-20.24	-1.53
Asset Turnover
Asset Turnover	0.28	0.28	0.43	0.61	0.72
Fixed Assets Turnover	37.85	-	-	-	-
Receivables Turnover (Average Receivables)	9.99	9.65	9.83	10.41	10.67
Short Term Liquidity
Current Ratio	6.41	4.25	2.93	1.8	1.47
Quick Ratio	6.35	4.11	2.75	1.61	1.29
Operating Cash Flow to Current Liabilities	-0.02	-0.1	-0.34	-0.32	0.12
Days Sales Outstanding (Average Receivables)	36.54	37.81	37.14	35.16	34.21
Average Days Payable Outstanding	-	-	0.12	-	-
Long Term Solvency
Total Debt/Equity	0.62	1.58	-	27.73	48.83
Total Debt / Total Capital	0.62	1.56	-	21.71	32.81
LT Debt/Equity	0.49	0.07	-	-	-
Long-Term Debt / Total Capital	0.49	0.07	-	-	-
Total Liabilities / Total Assets	15.22	23.17	36.76	57.57	62.62
EBIT / Interest Expense	-	-760.75	-609.23	-441.42	8.04
EBITDA / Interest Expense	-	-615.5	-564.54	-	13.41
(EBITDA - Capex) / Interest Expense	-	-1.02K	-617.31	-	12.82
Total Debt / EBITDA	-0.14	-0.23	-	-	9.42
Net Debt / EBITDA	22.05	17.05	4.96	-	-26.64
Total Debt / (EBITDA - Capex)	-0.13	-0.14	-	-	9.86
Net Debt / (EBITDA - Capex)	21.15	10.32	4.54	-	-27.87
Growth Over Prior Year
Total Revenues, 1 Yr. Growth %	48.77	40.18	33.65	32.32	30.83
Gross Profit, 1 Yr. Growth %	52.84	41.46	39.22	30.66	30.35
EBITDA, 1 Yr. Growth %	-14.19	14.67	198.09	-	-
EBITA, 1 Yr. Growth %	-8.91	14.09	184.28	5.9	-108.33
EBIT, 1 Yr. Growth %	-8.91	24.61	160.27	5.9	-107.28
Earnings From Cont. Operations, 1 Yr. Growth %	-7.27	321.23	6.19	-17.87	-113.53
Net Income, 1 Yr. Growth %	-7.27	321.23	6.28	-17.73	-113.5
Normalized Net Income, 1 Yr. Growth %	-7.42	13.42	159.25	8.5	-104.76
Diluted EPS Before Extra, 1 Yr. Growth %	-17.06	279.45	3.56	-19.11	-113.24
Accounts Receivable, 1 Yr. Growth %	73.5	28.63	33.35	18.61	35.27
Net Property, Plant and Equip., 1 Yr. Growth %	-2.19	-	-	-	-
Total Assets, 1 Yr. Growth %	208.89	-14.24	-9.76	-6.62	31.64
Tangible Book Value, 1 Yr. Growth %	219.76	-12.93	-28.47	-34.94	-8.29
Common Equity, 1 Yr. Growth %	238.31	-22.28	-28.47	-34.94	15.99
Cash From Operations, 1 Yr. Growth %	-86.09	456.77	344.62	42.37	-154.1
Capital Expenditures, 1 Yr. Growth %	-57.99	1.64K	-57.26	-3.5	-93.2
Levered Free Cash Flow, 1 Yr. Growth %	-190.05	-304.67	53.12	48.09	-89.21
Unlevered Free Cash Flow, 1 Yr. Growth %	-190.05	-304.44	52.93	48.1	-90.11
Compound Annual Growth Rate Over Two Years
Total Revenues, 2 Yr. CAGR %	50.71	44.42	36.88	32.98	31.57
Gross Profit, 2 Yr. CAGR %	52.01	47.04	40.34	34.88	30.5
EBITDA, 2 Yr. CAGR %	-	-0.8	84.89	-	-62.74
EBITA, 2 Yr. CAGR %	-7.12	1.94	80.09	73.51	-70.29
EBIT, 2 Yr. CAGR %	-7.12	6.54	80.09	66.02	-72.22
Earnings From Cont. Operations, 2 Yr. CAGR %	-0.4	97.64	111.5	-6.61	-66.66
Net Income, 2 Yr. CAGR %	-0.4	97.64	111.58	-6.49	-66.68
Normalized Net Income, 2 Yr. CAGR %	-2.32	2.47	71.48	67.72	-77.28
Diluted EPS Before Extra, 2 Yr. CAGR %	-10.34	77.4	98.23	-8.48	-67.27
Accounts Receivable, 2 Yr. CAGR %	45.09	49.39	30.97	25.77	26.67
Net Property, Plant and Equip., 2 Yr. CAGR %	38.36	-	-	-	-
Total Assets, 2 Yr. CAGR %	173.7	62.76	-12.03	-8.2	10.87
Tangible Book Value, 2 Yr. CAGR %	218.2	66.86	-21.08	-31.78	-22.76
Common Equity, 2 Yr. CAGR %	222.41	62.15	-25.44	-31.78	-13.13
Cash From Operations, 2 Yr. CAGR %	-	-11.99	397.55	151.6	-12.24
Capital Expenditures, 2 Yr. CAGR %	-	170.72	173.07	-35.78	-74.39
Levered Free Cash Flow, 2 Yr. CAGR %	-	35.76	77.03	50.59	-60.03
Unlevered Free Cash Flow, 2 Yr. CAGR %	-	35.68	76.82	50.5	-61.73
Compound Annual Growth Rate Over Three Years
Total Revenues, 3 Yr. CAGR %	-	47.12	40.73	35.34	32.26
Gross Profit, 3 Yr. CAGR %	-	48.41	44.39	37.04	33.35
EBITDA, 3 Yr. CAGR %	-	-	43.15	-	-25.48
EBITA, 3 Yr. CAGR %	-	-0.53	43.49	50.88	-36.93
EBIT, 3 Yr. CAGR %	-	2.44	43.49	50.88	-41.44
Earnings From Cont. Operations, 3 Yr. CAGR %	-	61.07	60.67	54.3	-50.95
Net Income, 3 Yr. CAGR %	-	61.07	60.72	54.43	-50.95
Normalized Net Income, 3 Yr. CAGR %	-	2.66	39.63	47.21	-48.84
Diluted EPS Before Extra, 3 Yr. CAGR %	-	45.03	48.26	47.03	-51.95
Accounts Receivable, 3 Yr. CAGR %	-	39.38	43.84	26.71	28.86
Total Assets, 3 Yr. CAGR %	-	85.9	33.71	-10.26	3.52
Tangible Book Value, 3 Yr. CAGR %	-	106.58	25.81	-26	-24.71
Common Equity, 3 Yr. CAGR %	-	100.65	23.44	-28.75	-18.58
Cash From Operations, 3 Yr. CAGR %	-	-	51.02	227.87	50.73
Capital Expenditures, 3 Yr. CAGR %	-	-	46.32	93.06	-69.62
Levered Free Cash Flow, 3 Yr. CAGR %	-	-	41.31	66.8	-37.46
Unlevered Free Cash Flow, 3 Yr. CAGR %	-	-	41.2	66.68	-39.27
Compound Annual Growth Rate Over Five Years
Total Revenues, 5 Yr. CAGR %	-	-	-	41.29	36.99
Gross Profit, 5 Yr. CAGR %	-	-	-	42.84	38.66
EBITDA, 5 Yr. CAGR %	-	-	-	-	-16.44
EBITA, 5 Yr. CAGR %	-	-	-	24.26	-23.57
EBIT, 5 Yr. CAGR %	-	-	-	24.26	-25.6
Earnings From Cont. Operations, 5 Yr. CAGR %	-	-	-	29.52	-14.35
Net Income, 5 Yr. CAGR %	-	-	-	29.58	-14.35
Normalized Net Income, 5 Yr. CAGR %	-	-	-	24.94	-32.46
Diluted EPS Before Extra, 5 Yr. CAGR %	-	-	-	20.64	-18.98
Accounts Receivable, 5 Yr. CAGR %	-	-	-	33.77	36.71
Net Property, Plant and Equip., 5 Yr. CAGR %	-	-	-	-	-24.33
Total Assets, 5 Yr. CAGR %	-	-	-	40.18	24.06
Tangible Book Value, 5 Yr. CAGR %	-	-	-	32.62	3.51
Common Equity, 5 Yr. CAGR %	-	-	-	30.32	7.25
Cash From Operations, 5 Yr. CAGR %	-	-	-	-	21.55
Capital Expenditures, 5 Yr. CAGR %	-	-	-	-	-27.13
Levered Free Cash Flow, 5 Yr. CAGR %	-	-	-	-	-14.73
Unlevered Free Cash Flow, 5 Yr. CAGR %	-	-	-	-	-16.24