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Management Plan3175AP HOLDINGS CO.,LTD.Retail

Progress of the Improvement Plan Toward Compliance with the Listing Maintenance Criteria (Net Assets)

The company reported first-quarter progress on its improvement plan aimed at eliminating negative net assets. Following completion of the sale of a subsidiary, net assets improved from negative ¥50 million at the end of the fiscal year ended March 2025 to positive net assets of ¥456 million.

Worth reading
25Immaterial
0–100. This measures how worthwhile something is to read, not how good or bad the company is.
Direction
Improvement
Direction inferred from the company’s description.
Scale
456
百万円の資産超過
Wording
Definitive
How definitive the wording is.

Items stated in the management plan

Annual update
上場維持基準(純資産基準)への適合に向けた改善計画Plan period 2025年4月1日から2026年3月31日
Publication date 14 August 2025
Key initiatives
01Sale of a subsidiary
02各事業カンパニーの組織コンディションの整備
03Improving Unprofitable Businesses
04Thorough Cost Reduction
05資金の確保
Plan assumptions食材価格やエネルギーコストの高騰が続く厳しい事業環境
Risks identified by the company
市場環境の変化や競争激化
食材価格やエネルギーコストの高騰
Items stated in the management plan
ItemDetails
Plan name上場維持基準(純資産基準)への適合に向けた改善計画
Plan period2025年4月1日から2026年3月31日
Progress against the planAnnual update
Plan assumptions食材価格やエネルギーコストの高騰が続く厳しい事業環境
Key initiativesSale of a subsidiary, 各事業カンパニーの組織コンディションの整備, Improving Unprofitable Businesses, Thorough Cost Reduction, 資金の確保
Risks identified市場環境の変化や競争激化, 食材価格やエネルギーコストの高騰
Publication date14 August 2025
Items this document does not state (18)
Sales TargetOperating profit targetOperating profit margin targetNet income targetROE targetROIC targetPayout ratio / DOE policyTreasury share acquisition policyCost of capitalSelf-assessment of PBR and share priceTotal investment planInvestment amount by sectorSegment targetNon-financial targetsResults under the previous planReason for revision or withdrawalSize of the Target MarketDate of board resolution

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.

子会社の売却、新規出店の抑制に伴う人員体制の見直し、教育レベルの把握、衛生環境の整備、不採算事業の改善などに取り組んだため。

How to read this page

This is not the documentKomori reads the disclosure the company filed and writes this summary. Figures are as stated by the company and are not audited.
Weight is not a verdictIt measures how much this changes what the company had already told the market. It is not a view on the shares.
Corrections happenIf the company reissues this disclosure, the page is rebuilt from the corrected version and the revision number moves up.
Progress of the Improvement Plan Toward Compliance with the Listing Maintenance Criteria (Net Assets) | AP HOLDINGS CO.,LTD. (3175) timely disclosure | Komori