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Supplementary materials to the earnings report2023年12月期 第2四半期7 items taken from the company’s own explanation
Financial Results Figures (The key points of this material are explained below)
Net Sales7,491 Hundred millions of yen+10.3%
Operating profit688 Hundred millions of yen-14.4%
Ordinary income¥694 100 million -13.5%profit before tax for the quarter
Net income¥384 100 million -21.3%profit for the quarter attributable to owners of the parent
Operating profit margin9.2 %、前年同期比1.6ポイント低下
Selling, general and administrative expenses2,116 億円、売上高販管費率28.2%
What the company explained in this material
Breakdown of Factors Affecting the ChangeReasons cited by the Company for the change in the figures.
- 日本事業の売上収益増減¥22.3 billion
- 日本事業の原価増減△182億円
- 日本事業の販売促進費・広告宣伝費増減-¥300 million
- 日本事業のその他−¥800 million
- 連結その他の収益増減△159億円
Key KPIsA metric the company considers important as a management benchmark.
- EBITDA1,050 Hundred millions of yenYear on year against the same period last yearUp 5.2% year on year
- EBITDA margin14 %Year on year against the same period last yearDown 0.7 percentage points year on year
- Total sales volume in the Japan business210.8 million casesYear on year against the same period last yearup 1% year on year
- 特定保健用食品および機能性表示食品販売数量18.5 million casesYear on year against the same period last year45%増
Unit price and quantity metricsThese figures show sales broken down by price and volume.
販売数量のみ。単価指標はNot disclosedSegment results
- JapanSales3282億円、前年同期比7.3%増Profit170億円、前年同期比20.8%増
- Asia PacificSales1827億円、前年同期比7.5%増、為替中立で0.9%増Profit225億円、前年同期比44.4%減、為替中立で46.7%減
- EuropeSales1645億円、前年同期比13.7%増、為替中立で6.4%増Profit262億円、前年同期比8.8%増、為替中立で2.0%増
- AmericasSales738億円、前年同期比26.3%増Profit94億円、前年同期比27.7%増
Financial targets
D/Eレシオは2022年末△0.03倍、2023年第2四半期末△0.02倍。目標値はNot disclosedCapital expenditures
¥327 100 million capital expenditures
Gross profit
2,808 億円、売上収益構成比37.5%、前年同期比増減率4.9%・増減ポイントは未開示
| Item | Details |
|---|---|
| Document type | Supplementary materials to the earnings report |
| Fiscal Period Covered | 2023年12月期 第2四半期 |
| Net Sales | 7,491 Hundred millions of yen (YoY +10.3%) |
| Operating profit | 688 Hundred millions of yen (YoY -14.4%) |
| Ordinary income | ¥694 100 million (profit before tax for the quarter) (YoY -13.5%) |
| Net income | ¥384 100 million (profit for the quarter attributable to owners of the parent) (YoY -21.3%) |
| Gross profit | 2,808 億円、売上収益構成比37.5%、前年同期比増減率4.9%・増減ポイントは未開示 |
| Operating profit margin | 9.2 %、前年同期比1.6ポイント低下 |
| Selling, general and administrative expenses | 2,116 億円、売上高販管費率28.2% |
| Segment results | Segment Japan / Sales 3282億円、前年同期比7.3%増 / Profit 170億円、前年同期比20.8%増, Segment Asia Pacific / Sales 1827億円、前年同期比7.5%増、為替中立で0.9%増 / Profit 225億円、前年同期比44.4%減、為替中立で46.7%減, Segment Europe / Sales 1645億円、前年同期比13.7%増、為替中立で6.4%増 / Profit 262億円、前年同期比8.8%増、為替中立で2.0%増, Segment Americas / Sales 738億円、前年同期比26.3%増 / Profit 94億円、前年同期比27.7%増 |
| Breakdown of Factors Affecting the Change | Item 日本事業の売上収益増減 / Amount ¥22.3 billion, Item 日本事業の原価増減 / Amount △182億円, Item 日本事業の販売促進費・広告宣伝費増減 / Amount -¥300 million, Item 日本事業のその他 / Amount −¥800 million, Item 連結その他の収益増減 / Amount △159億円 |
| Key KPIs | Indicator EBITDA / Value 1,050 Hundred millions of yen / Year on year against the same period last year Up 5.2% year on year, Indicator EBITDA margin / Value 14 % / Year on year against the same period last year Down 0.7 percentage points year on year, Indicator Total sales volume in the Japan business / Value 210.8 million cases / Year on year against the same period last year up 1% year on year, Indicator 特定保健用食品および機能性表示食品販売数量 / Value 18.5 million cases / Year on year against the same period last year 45%増 |
| Unit price and quantity metrics | 販売数量のみ。単価指標はNot disclosed |
| Financial targets | D/Eレシオは2022年末△0.03倍、2023年第2四半期末△0.02倍。目標値はNot disclosed |
| Capital expenditures | ¥327 100 million (capital expenditures) |
Items this document does not state (16)
Results for the three months of the current quarterFull-year earnings forecastProgress against full-year forecastSelf-assessment against the planNumber of stores and locationsNumber of employeesAssumptions Underlying the Business OutlookRisk amount incorporated into the outlookMedium-term management plan targetsAnnual DividendPayout ratioAcquisition of treasury sharesOrders received and order backlogMarket Size / ShareKey points of the Q&ANew initiatives
These are items the company does not state in this document. We do not leave them blank, nor fill them in from other sources or by inference.
The reasons the company gives
The company's own explanation, not something inferred from the numbers.日本事業では売上収益の増加があった一方、原価の増加182億円、販売促進費・広告宣伝費の減少3億円、その他の減少8億円が利益増減要因として示されている。連結ではその他の収益が159億円減少し、営業利益を押し下げた。財政状態の主な変動要因としては、為替や12月末と6月末の季節変動、長期借入金から一年内長期借入金への振替が示されている。
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