Income Statement PostPrime Inc.

Stocks

198A

JP3856150002

Internet Services

Delayed Japan Exchange 09:30:00 02/10/2026 +03			5-day change	1st Jan Change
161.00 ^JPY	-0.62%		-0.62%	-6.40%

08-31	PostPrime Inc. agreed to acquire 74.51% stake in Cube Co., Ltd. Toshio Sakai and other for ¥1342.	CI
07-15	PostPrime Inc. Reports Earnings Results for the Full Year Ended May 31, 2026	CI

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Published financial data: POSTPRIME INC.

Annual

Quarterly

Halfyear

YTD

LTM

Fiscal Period: May	2022 (JPY)	2023 (JPY)	2024 (JPY)	2025 (JPY)	2026 (JPY)
Revenues	644M	787M	945M	897M	554M
Total Revenues	644M	787M	945M	897M	554M
Cost of Goods Sold, Total	8.54M	78.14M	104M	111M	113M
Gross Profit	636M	709M	841M	786M	441M
Selling General & Admin Expenses, Total	266M	449M	464M	612M	633M
Provision for Bad Debts	-53K	-	-	-	-
Depreciation & Amortization - (IS)	1.69M	997K	1.81M	-	-
Other Operating Expenses	-46.26M	11.81M	24.08M	-9M	45M
Other Operating Expenses, Total	221M	462M	490M	603M	678M
Operating Income	415M	247M	351M	183M	-237M
Interest Expense, Total	-	-	-	-	-1M
Interest And Investment Income	-	2.75M	8.65M	9M	3M
Net Interest Expenses	-	2.75M	8.65M	9M	2M
Currency Exchange Gains (Loss)	-	8.71M	23.09M	-18M	17M
Other Non Operating Income (Expenses)	-49.28M	2.05M	909K	1M	1M
EBT, Excl. Unusual Items	366M	261M	384M	175M	-217M
Gain (Loss) On Sale Of Assets	-63.1M	-	-	-	-
Asset Writedown	-	-	-	-	-5M
Other Unusual Items	-	-	300K	-	-26M
EBT, Incl. Unusual Items	303M	261M	384M	175M	-248M
Income Tax Expense	102M	74.42M	121M	88M	28M
Earnings From Continuing Operations	201M	186M	263M	87M	-276M
Net Income to Company	201M	186M	263M	87M	-276M
Net Income - (IS)	201M	186M	263M	87M	-276M
Net Income to Common Incl Extra Items	201M	186M	263M	87M	-276M
Net Income to Common Excl. Extra Items	201M	186M	263M	87M	-276M
Per Share Items
Net EPS - Basic	20.08	18.61	26.32	8.62	-27.02
Basic EPS - Continuing Operations	20.08	18.61	26.32	8.62	-27.02
Basic Weighted Average Shares Outstanding	10M	10M	10M	10.1M	-
Net EPS - Diluted	20.08	18.61	26.32	8.31	-27.02
Diluted EPS - Continuing Operations	20.08	18.61	26.32	8.31	-27.02
Diluted Weighted Average Shares Outstanding	10M	10M	10M	10.47M	-
Normalized Basic EPS	22.85	16.28	23.98	10.83	-13.28
Normalized Diluted EPS	22.85	16.28	23.98	10.45	-13.28
Supplemental Items
EBITDA	417M	248M	353M	185M	-235M
EBITA	415M	247M	351M	183M	-237M
EBIT	415M	247M	351M	183M	-237M
Effective Tax Rate - (Ratio)	33.61	28.57	31.46	50.29	-11.27
Total Current Taxes	-	-	139M	-	-
Total Deferred Taxes	-	-	-17.92M	-	-
Normalized Net Income	229M	163M	240M	109M	-136M
Supplemental Operating Expense Items
General and Administrative Expenses	96.16M	142M	258M	89M	89M

Fiscal Period: May	2022 (JPY)	2023 (JPY)	2024 (JPY)	2025 (JPY)	2026 (JPY)
Assets
Cash And Equivalents	335M	657M	890M	912M	631M
Short Term Investments	28.74M	185M	295M	248M	178M
Total Cash And Short Term Investments	364M	842M	1.19B	1.16B	809M
Accounts Receivable, Total	33.19M	32.7M	25.28M	22M	7M
Other Receivables	-	-	1.79M	-	-
Total Receivables	33.19M	32.7M	27.07M	22M	7M
Inventory	1.56M	3.14M	2.32M	3M	1M
Prepaid Expenses	4.13M	6.48M	10.79M	-	-
Other Current Assets, Total	3K	266K	2.88M	32M	190M
Total Current Assets	403M	885M	1.23B	1.22B	1.01B
Gross Property Plant And Equipment	1.69M	3.88M	8.07M	-	-
Accumulated Depreciation	-537K	-1.53M	-3.34M	-	-
Net Property Plant And Equipment	1.15M	2.34M	4.73M	4M	-
Long-term Investments	-	-	-	4M	8M
Deferred Tax Assets Long-Term	16.74M	26.17M	44.09M	27M	-
Other Long-Term Assets, Total	109M	4.77M	2.62M	-	1M
Total Assets	530M	918M	1.28B	1.25B	1.02B
Liabilities
Accounts Payable, Total	43.06M	44.88M	16.32M	23M	14M
Accrued Expenses, Total	408K	68.41M	48.92M	-	-
Current Income Taxes Payable	44.28M	32.64M	96.09M	81M	41M
Unearned Revenue Current, Total	17.03M	162M	173M	-	-
Other Current Liabilities	5.57M	4.3M	76.46M	151M	188M
Total Current Liabilities	110M	312M	411M	255M	243M
Other Non Current Liabilities	-	-	1K	-	1M
Total Liabilities	110M	312M	411M	255M	244M
Common Stock, Total	1M	1M	1M	21M	49M
Additional Paid In Capital	-	-	-	20M	48M
Retained Earnings	415M	601M	864M	951M	674M
Comprehensive Income and Other	3.18M	3.47M	3.17M	5M	1M
Total Common Equity	419M	606M	868M	997M	772M
Total Equity	419M	606M	868M	997M	772M
Total Liabilities And Equity	530M	918M	1.28B	1.25B	1.02B
Supplemental Items
ECS Total Shares Outstanding on Filing Date	10M	10M	10.1M	10.1M	10.25M
ECS Total Common Shares Outstanding	10M	10M	10M	-	10.25M
Book Value / Share	41.92	60.56	86.84	98.7	75.3
Tangible Book Value	419M	606M	868M	997M	772M
Tangible Book Value Per Share	41.92	60.56	86.84	98.7	75.3
Total Debt	0	0	0	0	0
Net Debt	-364M	-842M	-1.19B	-1.16B	-809M
Account Code - Inventory Valuation	-	6	6	-	-
Inventories - Work In Process, Total	1.56M	3.14M	2.32M	3M	1M
Machinery, Total	1.69M	3.88M	8.07M	-	-
Full Time Employees	-	-	-	28	20

Fiscal Period: May	2022 (JPY)	2023 (JPY)	2024 (JPY)	2025 (JPY)	2026 (JPY)
Net Income	201M	186M	263M	175M	-249M
Depreciation & Amortization - CF	1.69M	997K	1.81M	2M	2M
Depreciation & Amortization, Total	1.69M	997K	1.81M	2M	2M
(Gain) Loss From Sale Of Asset	-	-	-	-	2M
Other Operating Activities, Total	32.9M	-32.12M	18.54M	-165M	-38M
Change In Accounts Receivable	38.68M	-6.68M	5.83M	2M	14M
Change In Inventories	-1.56M	-1.58M	824K	-1M	-1M
Change In Accounts Payable	34.64M	21.62M	26.62M	-15M	-54M
Change in Unearned Revenues	17.03M	145M	11.08M	-	-
Change in Other Net Operating Assets	-347K	46.25M	-7.55M	-41M	-234M
Cash from Operations	324M	360M	320M	-43M	-558M
Capital Expenditure	-1.69M	-2.19M	-3.94M	-1M	-1M
Sale of Property, Plant, and Equipment	3.25M	-	-	-	-
Investment in Marketable and Equity Securities, Total	-	-133M	113M	-	-8M
Other Investing Activities, Total	-18.96M	115M	-2K	-1M	-
Cash from Investing	-17.4M	-19.49M	109M	-2M	-9M
Issuance of Common Stock	-	3.21M	260K	41M	54M
Cash from Financing	-	3.21M	260K	41M	54M
Foreign Exchange Rate Adjustments	-	-6.55M	7.14M	-14M	12M
Miscellaneous Cash Flow Adjustments	-1K	-1K	1K	-1M	1M
Net Change in Cash	306M	337M	437M	-19M	-500M
Supplemental Items
Cash Interest Paid	-	-	-	-	1M
Cash Income Tax Paid (Refund)	186M	95.47M	75.29M	166M	37M
Levered Free Cash Flow	-	352M	315M	-54.69M	-301M
Unlevered Free Cash Flow	-	352M	315M	-54.69M	-300M
Change In Net Working Capital	-	-198M	-98.16M	170M	153M

Fiscal Period: May	2022 (JPY)	2023 (JPY)	2024 (JPY)	2025 (JPY)	2026 (JPY)
Profitability
Return on Assets	-	21.33	19.97	9.04	-13.08
Return on Total Capital	-	30.13	29.77	12.26	-16.77
Return On Equity %	-	36.32	35.71	9.33	-31.25
Return on Common Equity	-	36.32	35.71	9.33	-31.25
Margin Analysis
Gross Profit Margin %	98.68	90.07	89.01	87.63	79.59
SG&A Margin	41.21	57.07	49.13	68.23	114.34
EBITDA Margin %	64.65	31.51	37.33	20.62	-42.51
EBITA Margin %	64.39	31.38	37.13	20.4	-42.87
EBIT Margin %	64.39	31.38	37.13	20.4	-42.87
Income From Continuing Operations Margin %	31.17	23.64	27.84	9.7	-49.92
Net Income Margin %	31.17	23.64	27.84	9.7	-49.92
Net Avail. For Common Margin %	31.17	23.64	27.84	9.7	-49.92
Normalized Net Income Margin	35.46	20.69	25.37	12.19	-24.54
Levered Free Cash Flow Margin	-	44.67	33.37	-6.1	-54.36
Unlevered Free Cash Flow Margin	-	44.67	33.37	-6.1	-54.25
Asset Turnover
Asset Turnover	-	1.09	0.86	0.71	0.49
Fixed Assets Turnover	-	450.44	267.44	205.59	-
Receivables Turnover (Average Receivables)	-	23.89	33.53	37.95	38.18
Inventory Turnover (Average Inventory)	-	33.21	38.06	41.75	56.5
Short Term Liquidity
Current Ratio	3.65	2.83	2.99	4.77	4.14
Quick Ratio	3.6	2.8	2.95	4.64	3.36
Operating Cash Flow to Current Liabilities	2.94	1.15	0.78	-0.17	-2.3
Days Sales Outstanding (Average Receivables)	-	15.28	10.92	9.62	9.56
Days Outstanding Inventory (Average Inventory)	-	10.99	9.62	8.74	6.46
Average Days Payable Outstanding	-	201.32	60.68	64.26	60.83
Cash Conversion Cycle (Average Days)	-	-175.05	-40.15	-45.9	-44.81
Long Term Solvency
Total Liabilities / Total Assets	20.84	34.04	32.13	20.37	24.02
EBIT / Interest Expense	-	-	-	-	-237.36
EBITDA / Interest Expense	-	-	-	-	-235.36
(EBITDA - Capex) / Interest Expense	-	-	-	-	-236.36
Net Debt / EBITDA	-0.87	-3.4	-3.36	-6.27	3.44
Net Debt / (EBITDA - Capex)	-0.88	-3.43	-3.4	-6.3	3.42
Growth Over Prior Year
Total Revenues, 1 Yr. Growth %	-	22.15	20.09	-5.11	-38.28
Gross Profit, 1 Yr. Growth %	-	11.51	18.67	-6.58	-43.94
EBITDA, 1 Yr. Growth %	-	-40.47	42.27	-47.57	-227.22
EBITA, 1 Yr. Growth %	-	-40.47	42.11	-47.87	-229.71
EBIT, 1 Yr. Growth %	-	-40.47	42.11	-47.87	-229.71
Earnings From Cont. Operations, 1 Yr. Growth %	-	-7.34	41.41	-66.94	-417.66
Net Income, 1 Yr. Growth %	-	-7.34	41.41	-66.94	-417.66
Normalized Net Income, 1 Yr. Growth %	-	-28.75	47.27	-54.39	-224.21
Diluted EPS Before Extra, 1 Yr. Growth %	-	-7.34	41.41	-68.42	-425.16
Accounts Receivable, 1 Yr. Growth %	-	-1.48	-18.74	-12.96	-68.18
Inventory, 1 Yr. Growth %	-	101.22	-26.25	29.42	-66.67
Net Property, Plant and Equip., 1 Yr. Growth %	-	103.39	101.71	-15.36	-
Total Assets, 1 Yr. Growth %	-	73.37	39.38	-2.15	-18.85
Tangible Book Value, 1 Yr. Growth %	-	44.47	43.41	14.81	-22.57
Common Equity, 1 Yr. Growth %	-	44.47	43.41	14.81	-22.57
Cash From Operations, 1 Yr. Growth %	-	11.09	-10.98	-113.42	1.2K
Capital Expenditures, 1 Yr. Growth %	-	29.54	80.12	-74.63	0
Levered Free Cash Flow, 1 Yr. Growth %	-	-	-10.3	-117.34	450.36
Unlevered Free Cash Flow, 1 Yr. Growth %	-	-	-10.3	-117.34	449.22
Compound Annual Growth Rate Over Two Years
Total Revenues, 2 Yr. CAGR %	-	-	21.12	6.75	-23.47
Gross Profit, 2 Yr. CAGR %	-	-	15.03	5.29	-27.63
EBITDA, 2 Yr. CAGR %	-	-	-7.97	-13.63	-18.32
EBITA, 2 Yr. CAGR %	-	-	-8.02	-13.93	-17.77
EBIT, 2 Yr. CAGR %	-	-	-8.02	-13.93	-17.77
Earnings From Cont. Operations, 2 Yr. CAGR %	-	-	14.46	-31.63	2.48
Net Income, 2 Yr. CAGR %	-	-	14.46	-31.63	2.48
Normalized Net Income, 2 Yr. CAGR %	-	-	2.44	-18.04	-24.73
Diluted EPS Before Extra, 2 Yr. CAGR %	-	-	14.46	-33.18	1.33
Accounts Receivable, 2 Yr. CAGR %	-	-	-12.73	-15.9	-47.37
Inventory, 2 Yr. CAGR %	-	-	21.82	-2.3	-34.32
Net Property, Plant and Equip., 2 Yr. CAGR %	-	-	102.54	30.66	-
Total Assets, 2 Yr. CAGR %	-	-	55.45	16.78	-10.89
Tangible Book Value, 2 Yr. CAGR %	-	-	43.94	28.31	-5.71
Common Equity, 2 Yr. CAGR %	-	-	43.94	28.31	-5.71
Cash From Operations, 2 Yr. CAGR %	-	-	-0.55	-65.43	31.99
Capital Expenditures, 2 Yr. CAGR %	-	-	52.75	-32.4	-49.63
Levered Free Cash Flow, 2 Yr. CAGR %	-	-	-	-60.56	-2.32
Unlevered Free Cash Flow, 2 Yr. CAGR %	-	-	-	-60.56	-2.42
Compound Annual Growth Rate Over Three Years
Total Revenues, 3 Yr. CAGR %	-	-	-	11.66	-11.07
Gross Profit, 3 Yr. CAGR %	-	-	-	7.32	-14.66
EBITDA, 3 Yr. CAGR %	-	-	-	-23.71	-1.73
EBITA, 3 Yr. CAGR %	-	-	-	-23.88	-1.32
EBIT, 3 Yr. CAGR %	-	-	-	-23.88	-1.32
Earnings From Cont. Operations, 3 Yr. CAGR %	-	-	-	-24.34	14.09
Net Income, 3 Yr. CAGR %	-	-	-	-24.34	14.09
Normalized Net Income, 3 Yr. CAGR %	-	-	-	-21.78	-5.86
Diluted EPS Before Extra, 3 Yr. CAGR %	-	-	-	-25.48	13.24
Accounts Receivable, 3 Yr. CAGR %	-	-	-	-12.81	-39.18
Inventory, 3 Yr. CAGR %	-	-	-	24.3	-31.73
Net Property, Plant and Equip., 3 Yr. CAGR %	-	-	-	51.43	-
Total Assets, 3 Yr. CAGR %	-	-	-	33.22	3.44
Tangible Book Value, 3 Yr. CAGR %	-	-	-	33.49	8.43
Common Equity, 3 Yr. CAGR %	-	-	-	33.49	8.43
Cash From Operations, 3 Yr. CAGR %	-	-	-	-48.99	15.75
Capital Expenditures, 3 Yr. CAGR %	-	-	-	-16.03	-22.97
Levered Free Cash Flow, 3 Yr. CAGR %	-	-	-	-	-5.05
Unlevered Free Cash Flow, 3 Yr. CAGR %	-	-	-	-	-5.12