Income Statement Fund Creation Group Company Limited

Stocks

3266

JP3802920003

Investment Management & Fund Operators

Market Closed - Japan Exchange 02:30:00 2026-09-11 EDT			5-day change	1st Jan Change
79.00 ^JPY	0.00%		0.00%	-7.06%

08-27	Inmar to Look Into Creation of SAR1 Billion Funds Under Memorandum With Al Rajhi Capital	MT
07-30	Alramz to Set Up SAR 3.6 Billion Shariah-Compliant Real Estate Investment Fund	MT

314201bec013b.rFSclAl7DkW8uVoz7Tc3SCE_TgygR85hrLgaSfBpizc.7gLq90ZIYj_jzRMKr3JlJm1-KHnHLaAu4Ox1LZRe2F3kHvbjUy92Pdn7LQ

Published financial data: FUND CREATION GROUP COMPANY LIMITED

Annual

Quarterly

Halfyear

YTD

LTM

Fiscal Period: November	2021 (JPY)	2022 (JPY)	2023 (JPY)	2024 (JPY)	2025 (JPY)
Revenues	2.19B	1.68B	4.14B	5.67B	5.84B
Other Revenues, Total	1M	1M	1M	1M	-
Total Revenues	2.2B	1.69B	4.14B	5.67B	5.84B
Cost of Goods Sold, Total	1.41B	830M	3.07B	4.53B	4.56B
Gross Profit	783M	856M	1.06B	1.14B	1.28B
Selling General & Admin Expenses, Total	565M	572M	713M	700M	700M
Other Operating Expenses, Total	565M	572M	713M	700M	700M
Operating Income	218M	284M	351M	436M	583M
Interest Expense, Total	-23M	-12M	-43M	-66M	-59M
Interest And Investment Income	4M	3M	4M	5M	10M
Net Interest Expenses	-19M	-9M	-39M	-61M	-49M
Currency Exchange Gains (Loss)	4M	11M	14M	-	3M
Other Non Operating Income (Expenses)	-2M	-12M	-28M	-42M	-41M
EBT, Excl. Unusual Items	201M	274M	298M	333M	496M
Gain (Loss) On Sale Of Investments	3M	-	-	-	-
Asset Writedown	-	-2M	-	6M	-
Other Unusual Items	-	-2M	-	-	-
EBT, Incl. Unusual Items	204M	270M	298M	339M	496M
Income Tax Expense	52M	43M	114M	139M	164M
Earnings From Continuing Operations	152M	227M	184M	200M	332M
Net Income to Company	152M	227M	184M	200M	332M
Minority Interest	-	-	-1M	-	-5M
Net Income - (IS)	152M	227M	183M	200M	327M
Net Income to Common Incl Extra Items	152M	227M	183M	200M	327M
Net Income to Common Excl. Extra Items	152M	227M	183M	200M	327M
Per Share Items
Net EPS - Basic	4.04	6.03	4.86	5.31	8.69
Basic EPS - Continuing Operations	4.04	6.03	4.86	5.31	8.69
Basic Weighted Average Shares Outstanding	37.63M	37.65M	37.66M	37.65M	37.65M
Net EPS - Diluted	3.99	6	4.86	5.31	8.69
Diluted EPS - Continuing Operations	3.99	6	4.86	5.31	8.69
Diluted Weighted Average Shares Outstanding	38.33M	37.91M	37.66M	37.65M	37.65M
Normalized Basic EPS	3.34	4.55	4.92	5.53	8.1
Normalized Diluted EPS	3.28	4.52	4.92	5.53	8.1
Dividend Per Share	1	1	1	1	1
Payout Ratio	24.34	16.3	20.22	18.5	11.62
Supplemental Items
EBITDA	225M	292M	356M	441M	589M
EBITA	218M	284M	351M	436M	583M
EBIT	218M	284M	351M	436M	583M
EBITDAR	-	-	-	-	-
Effective Tax Rate - (Ratio)	25.49	15.93	38.26	41	33.06
Normalized Net Income	126M	171M	185M	208M	305M
Supplemental Operating Expense Items
General and Administrative Expenses	54M	57M	58M	58M	58M
Net Rental Expense, Total	-	-	-	-	-
Imputed Operating Lease Interest Expense	-	-	-	-	-
Imputed Operating Lease Depreciation	-	-	-	-	-

Fiscal Period: November	2021 (JPY)	2022 (JPY)	2023 (JPY)	2024 (JPY)	2025 (JPY)
Assets
Cash And Equivalents	1.13B	828M	1.54B	1.84B	1.72B
Short Term Investments	116M	106M	114M	120M	67M
Total Cash And Short Term Investments	1.24B	934M	1.65B	1.96B	1.78B
Accounts Receivable, Total	368M	420M	440M	467M	947M
Other Receivables	24M	126M	55M	181M	210M
Notes Receivable	-	-	312M	91M	235M
Total Receivables	392M	546M	807M	739M	1.39B
Inventory	774M	2B	2.1B	2.15B	2.61B
Deferred Tax Assets Current	-	-	-	-	-
Other Current Assets, Total	86M	314M	240M	59M	180M
Total Current Assets	2.49B	3.79B	4.8B	4.91B	5.97B
Net Property Plant And Equipment	426M	422M	419M	420M	917M
Long-term Investments	212M	186M	285M	324M	300M
Goodwill	-	-	-	-	-
Other Intangibles, Total	3M	4M	3M	2M	1M
Loans Receivable Long-Term	125M	145M	145M	135M	115M
Deferred Tax Assets Long-Term	10M	22M	4M	2M	2M
Deferred Charges Long-Term	4M	11M	16M	12M	8M
Other Long-Term Assets, Total	2M	1M	2M	2M	2M
Total Assets	3.28B	4.58B	5.67B	5.81B	7.32B
Liabilities
Accrued Expenses, Total	46M	42M	65M	62M	75M
Short-term Borrowings	403M	1.13B	819M	563M	1.12B
Current Portion of Long-Term Debt	33M	34M	153M	167M	277M
Current Income Taxes Payable	100M	111M	213M	289M	463M
Unearned Revenue Current, Total	11M	12M	247M	5M	6M
Other Current Liabilities	144M	91M	100M	211M	75M
Total Current Liabilities	737M	1.42B	1.6B	1.3B	2.02B
Long-Term Debt	15M	492M	1.22B	1.42B	1.98B
Deferred Tax Liability Non Current	9M	2M	8M	38M	4M
Other Non Current Liabilities	19M	9M	5M	3M	5M
Total Liabilities	780M	1.92B	2.83B	2.75B	4B
Common Stock, Total	1.18B	1.18B	1.18B	1.18B	1.18B
Additional Paid In Capital	674M	674M	677M	677M	677M
Retained Earnings	581M	770M	915M	1.08B	1.37B
Treasury Stock	-1M	-1M	-1M	-1M	-1M
Comprehensive Income and Other	63M	39M	72M	119M	81M
Total Common Equity	2.5B	2.66B	2.84B	3.05B	3.3B
Minority Interest	-	-	-	-	5M
Total Equity	2.5B	2.66B	2.84B	3.05B	3.31B
Total Liabilities And Equity	3.28B	4.58B	5.67B	5.81B	7.32B
Supplemental Items
ECS Total Shares Outstanding on Filing Date	37.64M	37.66M	37.65M	37.65M	37.63M
ECS Total Common Shares Outstanding	37.64M	37.66M	37.65M	37.65M	37.63M
Book Value / Share	66.32	70.67	75.51	81.08	87.82
Tangible Book Value	2.49B	2.66B	2.84B	3.05B	3.3B
Tangible Book Value Per Share	66.24	70.56	75.43	81.03	87.8
Total Debt	451M	1.66B	2.19B	2.14B	3.38B
Net Debt	-791M	722M	540M	188M	1.59B
Debt Equivalent Oper. Leases	-	-	-	-	-
Minority Interest, Total (Incl. Fin. Div)	-	-	-	-	5M
Inventories - Work In Process, Total	394M	1.23B	-	-	-
Inventories - Finished Goods, Total	380M	771M	2.1B	2.15B	2.61B
Inventories - Others	-	-	1M	-	-
Full Time Employees	26	24	23	25	23

Fiscal Period: November	2021 (JPY)	2022 (JPY)	2023 (JPY)	2024 (JPY)	2025 (JPY)
Net Income	204M	271M	298M	339M	497M
Depreciation & Amortization - CF	7M	8M	5M	5M	6M
Depreciation & Amortization, Total	7M	8M	5M	5M	6M
Other Operating Activities, Total	71M	-128M	38M	-217M	-147M
Change In Accounts Receivable	-7M	-54M	-34M	18M	-498M
Change In Inventories	560M	-1.22B	-100M	-54M	-460M
Change In Accounts Payable	77M	-52M	-139M	283M	41M
Change in Other Net Operating Assets	226M	-223M	456M	-194M	-85M
Cash from Operations	1.14B	-1.4B	524M	180M	-646M
Capital Expenditure	-13M	-2M	-1M	-4M	-521M
Sale of Property, Plant, and Equipment	6M	-	-	-	-
Divestitures	-265M	-	-	-	-
Sale (Purchase) of Intangible assets	-4M	-1M	-	-	-
Investment in Marketable and Equity Securities, Total	-	-	-10M	-	-
Net (Increase) Decrease in Loans Originated / Sold - Investing	222M	-53M	-279M	231M	-124M
Other Investing Activities, Total	1M	-1M	-5M	19M	2M
Cash from Investing	-53M	-57M	-295M	246M	-643M
Short Term Debt Issued, Total	-	977M	-	43M	560M
Long-Term Debt Issued, Total	250M	520M	1.72B	1.56B	1.91B
Total Debt Issued	250M	1.5B	1.72B	1.6B	2.47B
Short Term Debt Repaid, Total	-171M	-	-610M	-	-
Long-Term Debt Repaid, Total	-817M	-291M	-575M	-1.65B	-1.24B
Total Debt Repaid	-988M	-291M	-1.18B	-1.65B	-1.24B
Issuance of Common Stock	-	-	-	-	1M
Common Dividends Paid	-37M	-37M	-37M	-37M	-38M
Common & Preferred Stock Dividends Paid	-37M	-37M	-37M	-37M	-38M
Other Financing Activities, Total	-9M	-17M	-24M	-44M	-29M
Cash from Financing	-784M	1.15B	474M	-126M	1.17B
Foreign Exchange Rate Adjustments	3M	9M	4M	1M	2M
Miscellaneous Cash Flow Adjustments	-	1M	-	1M	-
Net Change in Cash	304M	-298M	707M	302M	-120M
Supplemental Items
Cash Interest Paid	27M	13M	32M	73M	60M
Cash Income Tax Paid (Refund)	-77M	126M	-29M	215M	147M
Levered Free Cash Flow	859M	-1.48B	278M	369M	-1.37B
Unlevered Free Cash Flow	873M	-1.47B	304M	410M	-1.33B
Change In Net Working Capital	-747M	1.65B	-81M	-137M	1.18B
Net Debt Issued / Repaid	-738M	1.21B	535M	-45M	1.23B

Fiscal Period: November	2021 (JPY)	2022 (JPY)	2023 (JPY)	2024 (JPY)	2025 (JPY)
Profitability
Return on Assets	3.88	4.52	4.28	4.75	5.55
Return on Total Capital	4.19	4.89	4.69	5.33	6.13
Return On Equity %	6.26	8.8	6.69	6.78	10.44
Return on Common Equity	6.26	8.8	6.65	6.78	10.29
Margin Analysis
Gross Profit Margin %	35.67	50.77	25.73	20.04	21.96
SG&A Margin	25.74	33.93	17.24	12.35	11.98
EBITDA Margin %	10.25	17.32	8.61	7.78	10.08
EBITA Margin %	9.93	16.84	8.49	7.69	9.98
EBIT Margin %	9.93	16.84	8.49	7.69	9.98
Income From Continuing Operations Margin %	6.92	13.46	4.45	3.53	5.68
Net Income Margin %	6.92	13.46	4.42	3.53	5.6
Net Avail. For Common Margin %	6.92	13.46	4.42	3.53	5.6
Normalized Net Income Margin	5.72	10.16	4.48	3.67	5.22
Levered Free Cash Flow Margin	39.13	-87.6	6.71	6.51	-23.44
Unlevered Free Cash Flow Margin	39.78	-87.16	7.36	7.24	-22.81
Asset Turnover
Asset Turnover	0.63	0.43	0.81	0.99	0.89
Fixed Assets Turnover	5.15	3.98	9.84	13.51	8.74
Receivables Turnover (Average Receivables)	6.08	4.28	9.62	12.5	8.26
Inventory Turnover (Average Inventory)	1.36	0.6	1.5	2.13	1.91
Short Term Liquidity
Current Ratio	3.38	2.67	3	3.78	2.96
Quick Ratio	2.22	1.04	1.34	2.01	1.46
Operating Cash Flow to Current Liabilities	1.54	-0.99	0.33	0.14	-0.32
Days Sales Outstanding (Average Receivables)	60.06	85.35	37.96	29.28	44.17
Days Outstanding Inventory (Average Inventory)	269.36	609.73	243.51	171.74	190.87
Long Term Solvency
Total Debt/Equity	18.07	62.23	77	70.26	102.02
Total Debt / Total Capital	15.3	38.36	43.5	41.27	50.5
LT Debt/Equity	0.6	18.49	42.81	46.35	59.73
Long-Term Debt / Total Capital	0.51	11.4	24.19	27.22	29.56
Total Liabilities / Total Assets	23.81	41.95	49.86	47.42	54.75
EBIT / Interest Expense	9.48	23.67	8.16	6.61	9.88
EBITDA / Interest Expense	9.78	24.33	8.28	6.68	9.98
(EBITDA - Capex) / Interest Expense	9.22	24.17	8.26	6.62	1.15
Total Debt / EBITDA	2	5.67	6.15	4.86	5.73
Net Debt / EBITDA	-3.52	2.47	1.52	0.43	2.7
Total Debt / (EBITDA - Capex)	2.13	5.71	6.17	4.91	49.66
Net Debt / (EBITDA - Capex)	-3.73	2.49	1.52	0.43	23.43
Growth Over Prior Year
Total Revenues, 1 Yr. Growth %	43.18	-23.19	145.31	37.06	3.05
Gross Profit, 1 Yr. Growth %	33.62	9.32	24.3	6.77	12.94
EBITDA, 1 Yr. Growth %	196.05	29.78	21.92	23.88	33.56
EBITA, 1 Yr. Growth %	202.78	30.28	23.59	24.22	33.72
EBIT, 1 Yr. Growth %	202.78	30.28	23.59	24.22	33.72
Earnings From Cont. Operations, 1 Yr. Growth %	508	49.34	-18.94	8.7	66
Net Income, 1 Yr. Growth %	508	49.34	-19.38	9.29	63.5
Normalized Net Income, 1 Yr. Growth %	570	36.32	8.18	12.35	46.55
Diluted EPS Before Extra, 1 Yr. Growth %	499.97	50.38	-19.02	9.32	63.53
Accounts Receivable, 1 Yr. Growth %	3.95	14.13	4.76	6.14	102.78
Inventory, 1 Yr. Growth %	-40.92	158.27	5.05	2.57	21.36
Net Property, Plant and Equip., 1 Yr. Growth %	-0.23	-0.94	-0.71	0.24	118.33
Total Assets, 1 Yr. Growth %	-12.57	39.93	23.69	2.4	25.99
Tangible Book Value, 1 Yr. Growth %	16.33	6.58	6.89	7.43	8.29
Common Equity, 1 Yr. Growth %	5.67	6.61	6.84	7.39	8.25
Cash From Operations, 1 Yr. Growth %	225.14	-223.29	-137.35	-65.65	-458.89
Capital Expenditures, 1 Yr. Growth %	225	-84.62	-50	300	12.92K
Levered Free Cash Flow, 1 Yr. Growth %	81.77	-271.97	-118.79	33.06	-470.89
Unlevered Free Cash Flow, 1 Yr. Growth %	78.21	-268.28	-120.71	34.87	-424.63
Dividend Per Share, 1 Yr. Growth %	0	0	0	0	0
Compound Annual Growth Rate Over Two Years
Total Revenues, 2 Yr. CAGR %	17.57	4.87	37.27	83.37	18.85
Gross Profit, 2 Yr. CAGR %	8.43	20.86	16.57	15.2	9.81
EBITDA, 2 Yr. CAGR %	35.25	96.01	25.79	22.89	28.63
EBITA, 2 Yr. CAGR %	34.78	98.61	26.89	23.9	28.88
EBIT, 2 Yr. CAGR %	34.78	98.61	26.89	23.9	28.88
Earnings From Cont. Operations, 2 Yr. CAGR %	36.15	201.33	10.02	-6.14	34.33
Net Income, 2 Yr. CAGR %	36.15	201.33	9.72	-6.14	33.67
Normalized Net Income, 2 Yr. CAGR %	45.46	202.21	21.43	10.24	28.31
Diluted EPS Before Extra, 2 Yr. CAGR %	35.02	200.37	10.35	-5.91	33.7
Accounts Receivable, 2 Yr. CAGR %	-16.52	8.92	9.35	5.45	46.71
Inventory, 2 Yr. CAGR %	-27.54	23.53	64.72	3.8	11.57
Net Property, Plant and Equip., 2 Yr. CAGR %	0.12	-0.59	-0.82	-0.24	47.94
Total Assets, 2 Yr. CAGR %	-9.69	10.61	31.56	12.54	13.58
Tangible Book Value, 2 Yr. CAGR %	0.91	11.35	6.73	7.16	7.86
Common Equity, 2 Yr. CAGR %	0.98	6.14	6.72	7.11	7.82
Cash From Operations, 2 Yr. CAGR %	48.36	100.21	-32.14	-64.18	11.03
Capital Expenditures, 2 Yr. CAGR %	36.28	-29.29	-72.26	41.42	2.18K
Levered Free Cash Flow, 2 Yr. CAGR %	11.32	76.8	-43.16	-50	122.15
Unlevered Free Cash Flow, 2 Yr. CAGR %	12.91	73.18	-40.96	-47.15	109.24
Dividend Per Share, 2 Yr. CAGR %	0	0	0	0	0
Compound Annual Growth Rate Over Three Years
Total Revenues, 3 Yr. CAGR %	23.65	2.02	39.21	37.2	51.32
Gross Profit, 3 Yr. CAGR %	14.99	8.73	22	13.21	14.44
EBITDA, 3 Yr. CAGR %	146.62	33.4	67.32	25.15	26.35
EBITA, 3 Yr. CAGR %	129.65	33.26	69.56	25.99	27.09
EBIT, 3 Yr. CAGR %	129.65	33.26	69.56	25.99	27.09
Earnings From Cont. Operations, 3 Yr. CAGR %	46.85	40.41	94.52	9.58	13.51
Net Income, 3 Yr. CAGR %	46.85	40.41	94.16	9.58	12.94
Normalized Net Income, 3 Yr. CAGR %	103.08	42.34	114.58	18.33	21.22
Diluted EPS Before Extra, 3 Yr. CAGR %	46.02	39.95	94.04	10.01	13.12
Accounts Receivable, 3 Yr. CAGR %	-4.54	-7.34	7.52	8.27	31.13
Inventory, 3 Yr. CAGR %	1.42	10.69	17.04	40.66	9.35
Net Property, Plant and Equip., 3 Yr. CAGR %	0.39	-0.24	-0.63	-0.47	29.52
Total Assets, 3 Yr. CAGR %	1.43	4.5	14.81	21.02	16.86
Tangible Book Value, 3 Yr. CAGR %	2.47	2.77	9.84	6.96	7.53
Common Equity, 3 Yr. CAGR %	2.51	2.82	6.37	6.95	7.49
Cash From Operations, 3 Yr. CAGR %	60.16	39.48	14.4	-45.92	-22.78
Capital Expenditures, 3 Yr. CAGR %	-	-34.14	-37	-32.49	538.66
Levered Free Cash Flow, 3 Yr. CAGR %	56.66	28.68	-16.26	-24.53	-2.49
Unlevered Free Cash Flow, 3 Yr. CAGR %	59.49	28.97	-14.68	-22.25	-3.21
Dividend Per Share, 3 Yr. CAGR %	0	0	0	0	0
Compound Annual Growth Rate Over Five Years
Total Revenues, 5 Yr. CAGR %	-8.01	0.7	28.93	28.98	30.68
Gross Profit, 5 Yr. CAGR %	-5.57	3.84	15.62	11.27	16.97
EBITDA, 5 Yr. CAGR %	-9.47	8.41	88.4	29.09	50.61
EBITA, 5 Yr. CAGR %	-9.89	8.14	81.14	29.44	51.94
EBIT, 5 Yr. CAGR %	-9.89	8.14	81.14	29.44	51.94
Earnings From Cont. Operations, 5 Yr. CAGR %	-14.05	8.64	30.83	19.52	67.74
Net Income, 5 Yr. CAGR %	-14.05	8.64	30.69	19.52	67.23
Normalized Net Income, 5 Yr. CAGR %	-10.55	9.38	65.32	28.51	74.69
Diluted EPS Before Extra, 5 Yr. CAGR %	-14.14	8.45	30.55	19.4	67.18
Accounts Receivable, 5 Yr. CAGR %	1.54	2.96	0.79	-2.43	21.75
Inventory, 5 Yr. CAGR %	36.39	26.1	23.13	7.88	14.82
Net Property, Plant and Equip., 5 Yr. CAGR %	2.86	0	-0.1	-0.24	16.52
Total Assets, 5 Yr. CAGR %	0.83	5.74	12.55	7.65	14.32
Tangible Book Value, 5 Yr. CAGR %	1.98	2.07	4.15	4.5	9.04
Common Equity, 5 Yr. CAGR %	1.99	2.09	4.18	4.52	6.95
Cash From Operations, 5 Yr. CAGR %	-1.14	31.86	13.6	-19.02	13.04
Capital Expenditures, 5 Yr. CAGR %	67.03	-48.27	-	-10.59	164.82
Levered Free Cash Flow, 5 Yr. CAGR %	-5.72	23.69	4.43	-11.83	23.72
Unlevered Free Cash Flow, 5 Yr. CAGR %	-5.53	23.96	7.17	-9.73	22.15
Dividend Per Share, 5 Yr. CAGR %	0	0	0	0	0