Balance Sheet Round One Corporation

Equities

4680

JP3966800009

Leisure & Recreation

Market Closed - Japan Exchange Other stock markets 11:30:00 09/09/2024 am IST			5-day change	1st Jan Change
950.00 ^JPY	+2.04%		+7.34%	+70.25%

09:16am	Jefferies Adjusts Round One's Price Target to 1,100 Yen From 950 Yen, Keeps at Buy	MT
02:26am	Round One's Total Sales In Japan, US Rise in August	MT

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Published financial data: ROUND ONE CORPORATION

Annual

Quarterly

Halfyear

YTD

LTM

Fiscal Period: March	2020	2021	2022	2023	2024
Revenues	10TCr	6.1TCr	9.64TCr	14TCr	16TCr
Total Revenues	10TCr	6.1TCr	9.64TCr	14TCr	16TCr
Cost of Goods Sold, Total	9.24TCr	7.72TCr	9.44TCr	12TCr	13TCr
Gross Profit	1.24TCr	-1.62TCr	201.8Cr	2.14TCr	2.96TCr
Selling General & Admin Expenses, Total	274Cr	259.6Cr	303.6Cr	363.1Cr	449Cr
Other Operating Expenses	76Cr	45Cr	71Cr	81Cr	87Cr
Other Operating Expenses, Total	349.7Cr	304.3Cr	374.4Cr	444.2Cr	535.7Cr
Operating Income	888.1Cr	-1.93TCr	-172.6Cr	1.69TCr	2.42TCr
Interest Expense, Total	-48Cr	-73Cr	-83Cr	-82Cr	-64Cr
Interest And Investment Income	1.2Cr	1.7Cr	1.1Cr	2.5Cr	4.5Cr
Net Interest Expenses	-47Cr	-71Cr	-82Cr	-79Cr	-59Cr
Income (Loss) On Equity Invest.	-50L	-4.5Cr	-10L	14Cr	17Cr
Currency Exchange Gains (Loss)	-	-	-	14Cr	30Cr
Other Non Operating Income (Expenses)	32Cr	23Cr	790.4Cr	28Cr	24Cr
EBT, Excl. Unusual Items	872Cr	-1.98TCr	536Cr	1.67TCr	2.43TCr
Gain (Loss) On Sale Of Investments	-	-	-	-	16Cr
Gain (Loss) On Sale Of Assets	-	-	-	-	-
Asset Writedown	-155.3Cr	-202.1Cr	-180.7Cr	-173.5Cr	-209.2Cr
Other Unusual Items	-	20L	72Cr	8.3Cr	73Cr
EBT, Incl. Unusual Items	716.7Cr	-2.18TCr	427.2Cr	1.5TCr	2.31TCr
Income Tax Expense	237.3Cr	-385.6Cr	34Cr	530.2Cr	744.7Cr
Earnings From Continuing Operations	479.4Cr	-1.8TCr	393.7Cr	973.7Cr	1.57TCr
Net Income to Company	479.4Cr	-1.8TCr	393.7Cr	973.7Cr	1.57TCr
Net Income - (IS)	479.4Cr	-1.8TCr	393.7Cr	973.7Cr	1.57TCr
Net Income to Common Incl Extra Items	479.4Cr	-1.8TCr	393.7Cr	973.7Cr	1.57TCr
Net Income to Common Excl. Extra Items	479.4Cr	-1.8TCr	393.7Cr	973.7Cr	1.57TCr
Per Share Items
Net EPS - Basic	16.78	-67.4	14	34.03	57.99
Basic EPS - Continuing Operations	16.78	-67.4	14	34.03	57.99
Basic Weighted Average Shares Outstanding	29Cr	27Cr	28Cr	29Cr	27Cr
Net EPS - Diluted	16.78	-67.4	14	34.01	57.88
Diluted EPS - Continuing Operations	16.78	-67.4	14	34.01	57.88
Diluted Weighted Average Shares Outstanding	29Cr	27Cr	28Cr	29Cr	27Cr
Normalized Basic EPS	19.07	-46.43	11.91	36.46	56.26
Normalized Diluted EPS	19.07	-46.43	11.91	36.44	56.15
Dividend Per Share	6.67	6.67	6.67	8	12
Payout Ratio	39.74	-10.23	46.76	21.6	21.77
Supplemental Items
EBITDA	2.31TCr	-375.7Cr	1.47TCr	3.67TCr	4.53TCr
EBITA	888.1Cr	-1.93TCr	-172.6Cr	1.69TCr	2.42TCr
EBIT	888.1Cr	-1.93TCr	-172.6Cr	1.69TCr	2.42TCr
Effective Tax Rate - (Ratio)	33.11	17.66	7.84	35.26	32.22
Normalized Net Income	545Cr	-1.24TCr	335Cr	1.04TCr	1.52TCr
Non-Cash Pension Expense	35Cr	36Cr	37Cr	38Cr	40Cr

Fiscal Period: March	2020	2021	2022	2023	2024
Assets
Cash And Equivalents	3.45TCr	4.49TCr	4.63TCr	2.91TCr	3.65TCr
Total Cash And Short Term Investments	3.45TCr	4.49TCr	4.63TCr	2.91TCr	3.65TCr
Accounts Receivable, Total	97Cr	81Cr	106.1Cr	167.9Cr	272.1Cr
Total Receivables	97Cr	81Cr	106.1Cr	167.9Cr	272.1Cr
Inventory	260.8Cr	281.7Cr	306.5Cr	380.3Cr	437.9Cr
Other Current Assets, Total	413.6Cr	554.1Cr	386.1Cr	415.1Cr	463.3Cr
Total Current Assets	4.22TCr	5.4TCr	5.43TCr	3.87TCr	4.82TCr
Net Property Plant And Equipment	8.04TCr	7.93TCr	8.42TCr	12TCr	12TCr
Long-term Investments	914.7Cr	900.9Cr	1.01TCr	1.04TCr	1.03TCr
Other Intangibles, Total	74Cr	80Cr	82Cr	76Cr	86Cr
Deferred Tax Assets Long-Term	336.8Cr	749Cr	828.8Cr	421.6Cr	149Cr
Other Long-Term Assets, Total	20L	20L	20L	10L	10L
Total Assets	14TCr	15TCr	16TCr	17TCr	19TCr
Liabilities
Accounts Payable, Total	20Cr	25Cr	24Cr	39Cr	42Cr
Short-term Borrowings	156.1Cr	70Cr	70Cr	80Cr	70Cr
Current Portion of Long-Term Debt	756.5Cr	765.3Cr	655.8Cr	644.4Cr	640.1Cr
Current Portion of Leases	853.3Cr	742.7Cr	845.6Cr	1.46TCr	1.64TCr
Current Income Taxes Payable	100Cr	1.3Cr	95Cr	61Cr	422.6Cr
Other Current Liabilities	911.7Cr	821.1Cr	1.28TCr	1.5TCr	1.66TCr
Total Current Liabilities	2.8TCr	2.43TCr	2.97TCr	3.78TCr	4.48TCr
Long-Term Debt	1.83TCr	5.89TCr	4.22TCr	1.63TCr	1.51TCr
Long-Term Leases	969.7Cr	950.6Cr	1.26TCr	4.48TCr	4.5TCr
Pension & Other Post Retirement Benefits	-	-	-	-	-
Deferred Tax Liability Non Current	-	-	-	-	-
Other Non Current Liabilities	1.47TCr	1.7TCr	1.85TCr	1.05TCr	999.8Cr
Total Liabilities	7.07TCr	11TCr	10TCr	11TCr	11TCr
Common Stock, Total	2.5TCr	2.5TCr	2.5TCr	2.53TCr	2.55TCr
Additional Paid In Capital	2.26TCr	2.26TCr	2.57TCr	2.6TCr	2.61TCr
Retained Earnings	1.77TCr	-215.5Cr	-13Cr	750.6Cr	1.97TCr
Treasury Stock	-34Cr	-534.2Cr	-20L	-350.3Cr	-1TCr
Comprehensive Income and Other	16Cr	73Cr	401.2Cr	584.7Cr	921.8Cr
Total Common Equity	6.51TCr	4.09TCr	5.46TCr	6.12TCr	7.05TCr
Total Equity	6.51TCr	4.09TCr	5.46TCr	6.12TCr	7.05TCr
Total Liabilities And Equity	14TCr	15TCr	16TCr	17TCr	19TCr
Supplemental Items
ECS Total Shares Outstanding on Filing Date	27Cr	27Cr	29Cr	27Cr	27Cr
ECS Total Common Shares Outstanding	29Cr	27Cr	29Cr	28Cr	27Cr
Book Value / Share	227.94	153.67	190.68	218.14	261.55
Tangible Book Value	6.44TCr	4.01TCr	5.38TCr	6.04TCr	6.97TCr
Tangible Book Value Per Share	225.36	150.67	187.83	215.42	258.34
Total Debt	4.56TCr	8.42TCr	7.05TCr	8.3TCr	8.36TCr
Net Debt	1.11TCr	3.93TCr	2.42TCr	5.38TCr	4.72TCr
Inventories - Raw Materials, Total	219.4Cr	243.9Cr	270.1Cr	337.4Cr	393.9Cr
Inventories - Finished Goods, Total	41Cr	38Cr	36Cr	43Cr	44Cr
Full Time Employees	1.79T	1.77T	2.1T	2.06T	2.11T

Fiscal Period: March	2020	2021	2022	2023	2024
Net Income	716.8Cr	-2.18TCr	427.2Cr	1.5TCr	2.31TCr
Depreciation & Amortization - CF	1.42TCr	1.55TCr	1.64TCr	1.98TCr	2.11TCr
Depreciation & Amortization, Total	1.42TCr	1.55TCr	1.64TCr	1.98TCr	2.11TCr
(Gain) Loss From Sale Of Asset	155.3Cr	202.1Cr	180.7Cr	173.5Cr	209.2Cr
(Gain) Loss on Sale of Investments - (CF)	-	-	-	-	-16Cr
(Income) Loss On Equity Investments - (CF)	-	4.5Cr	10L	-14Cr	-17Cr
Other Operating Activities, Total	-235.2Cr	-16Cr	901.1Cr	-120.6Cr	-48Cr
Change In Accounts Receivable	20Cr	16Cr	-24Cr	-60Cr	-97Cr
Change In Inventories	-9.8Cr	-18Cr	-13Cr	-62Cr	-32Cr
Change In Accounts Payable	42Cr	-85Cr	30Cr	149.3Cr	5.7Cr
Change in Other Net Operating Assets	-55Cr	-226.6Cr	-317.4Cr	31Cr	41Cr
Cash from Operations	2.06TCr	-752.8Cr	2.83TCr	3.58TCr	4.46TCr
Capital Expenditure	-1.22TCr	-641Cr	-725.9Cr	-1.18TCr	-1.56TCr
Sale of Property, Plant, and Equipment	-	-	-	-	-
Cash Acquisitions	-20Cr	-	-125.7Cr	-	-
Divestitures	-	-	-	-	27Cr
Other Investing Activities, Total	28Cr	6.6Cr	4.3Cr	-8.1Cr	-6Cr
Cash from Investing	-1.21TCr	-634.4Cr	-847.3Cr	-1.19TCr	-1.54TCr
Short Term Debt Issued, Total	12Cr	-	-	10Cr	-
Long-Term Debt Issued, Total	1.78TCr	4.84TCr	-	-	770Cr
Total Debt Issued	1.79TCr	4.84TCr	-	10Cr	770Cr
Short Term Debt Repaid, Total	-	-86Cr	-	-	-10Cr
Long-Term Debt Repaid, Total	-402.4Cr	-766.5Cr	-1.77TCr	-2.6TCr	-893Cr
Total Debt Repaid	-402.4Cr	-852.6Cr	-1.77TCr	-2.6TCr	-903Cr
Issuance of Common Stock	-	-	802.9Cr	48Cr	20Cr
Repurchase of Common Stock	-20L	-500.1Cr	-20L	-350.1Cr	-650.1Cr
Common & Preferred Stock Dividends Paid	-190.5Cr	-183.9Cr	-184.1Cr	-210.3Cr	-341Cr
Common & Preferred Stock Dividends Paid	-190.5Cr	-183.9Cr	-184.1Cr	-210.3Cr	-341Cr
Other Financing Activities, Total	-836.2Cr	-889.6Cr	-776.5Cr	-1.11TCr	-1.18TCr
Cash from Financing	362.6Cr	2.41TCr	-1.93TCr	-4.21TCr	-2.29TCr
Foreign Exchange Rate Adjustments	-11Cr	12Cr	94Cr	98Cr	95Cr
Miscellaneous Cash Flow Adjustments	-10L	-10L	-10L	-	-1.4Cr
Net Change in Cash	1.2TCr	1.03TCr	146.4Cr	-1.72TCr	735.7Cr
Supplemental Items
Cash Interest Paid	48Cr	71Cr	85Cr	83Cr	64Cr
Cash Income Tax Paid (Refund)	234.5Cr	69Cr	-20Cr	144.1Cr	101.6Cr
Levered Free Cash Flow	562.98Cr	-668.4Cr	1.43TCr	1.84TCr	2.34TCr
Unlevered Free Cash Flow	593.16Cr	-622.78Cr	1.48TCr	1.89TCr	2.38TCr
Change In Net Working Capital	167.6Cr	329.3Cr	-673.6Cr	-31Cr	-320.3Cr
Net Debt Issued / Repaid	1.39TCr	3.98TCr	-1.77TCr	-2.59TCr	-133Cr

Fiscal Period: March	2020	2021	2022	2023	2024
Profitability
Return on Assets	4.38	-8.42	-0.7	6.44	8.49
Return on Total Capital	5.39	-10.22	-0.86	7.86	10.14
Return On Equity %	7.51	-33.9	8.25	16.82	23.79
Return on Common Equity	7.51	-33.9	8.25	16.82	23.79
Margin Analysis
Gross Profit Margin %	11.81	-26.64	2.09	15.04	18.57
SG&A Margin	2.62	4.26	3.15	2.56	2.82
EBITDA Margin %	22.07	-6.16	15.27	25.87	28.43
EBITA Margin %	8.48	-31.63	-1.79	11.91	15.2
EBIT Margin %	8.48	-31.63	-1.79	11.91	15.2
Income From Continuing Operations Margin %	4.58	-29.48	4.08	6.85	9.84
Net Income Margin %	4.58	-29.48	4.08	6.85	9.84
Net Avail. For Common Margin %	4.58	-29.48	4.08	6.85	9.84
Normalized Net Income Margin	5.2	-20.31	3.47	7.34	9.55
Levered Free Cash Flow Margin	5.37	-10.96	14.86	12.93	14.72
Unlevered Free Cash Flow Margin	5.66	-10.21	15.39	13.29	14.96
Asset Turnover
Asset Turnover	0.83	0.43	0.63	0.87	0.89
Fixed Assets Turnover	1.36	0.76	1.18	1.42	1.32
Receivables Turnover (Average Receivables)	97.33	68.46	103.07	103.69	72.36
Inventory Turnover (Average Inventory)	35.94	28.46	32.1	35.14	31.69
Short Term Liquidity
Current Ratio	1.51	2.23	1.83	1.02	1.08
Quick Ratio	1.27	1.88	1.59	0.81	0.87
Operating Cash Flow to Current Liabilities	0.74	-0.31	0.95	0.95	1
Days Sales Outstanding (Average Receivables)	3.76	5.33	3.54	3.52	5.06
Days Outstanding Inventory (Average Inventory)	10.18	12.82	11.37	10.39	11.55
Average Days Payable Outstanding	1.1	1.08	0.96	0.96	1.14
Cash Conversion Cycle (Average Days)	12.85	17.07	13.95	12.95	15.47
Long Term Solvency
Total Debt/Equity	70.06	205.83	129.15	135.6	118.58
Total Debt / Total Capital	41.2	67.3	56.36	57.55	54.25
LT Debt/Equity	42.95	167.24	100.37	99.89	85.24
Long-Term Debt / Total Capital	25.26	54.68	43.8	42.4	39
Total Liabilities / Total Assets	52.05	72.84	65.38	64.14	61.97
EBIT / Interest Expense	18.39	-26.42	-2.08	20.69	38.1
EBITDA / Interest Expense	47.87	-5.15	17.78	44.92	71.27
(EBITDA - Capex) / Interest Expense	22.65	-13.93	9.01	30.46	46.76
Total Debt / EBITDA	1.97	-22.4	4.79	2.26	1.85
Net Debt / EBITDA	0.48	-10.46	1.64	1.47	1.04
Total Debt / (EBITDA - Capex)	4.17	-8.28	9.45	3.33	2.82
Net Debt / (EBITDA - Capex)	1.02	-3.87	3.24	2.16	1.59
Growth Over Prior Year
Total Revenues, 1 Yr. Growth %	3.42	-41.81	58.15	47.32	12.06
Gross Profit, 1 Yr. Growth %	-14.4	-231.22	-112.42	958.67	38.33
EBITDA, 1 Yr. Growth %	-3.36	-116.25	-491.78	149.64	23.17
EBITA, 1 Yr. Growth %	-22.4	-317.16	-91.05	-1.08T	42.99
EBIT, 1 Yr. Growth %	-22.4	-317.16	-91.05	-1.08T	42.99
Earnings From Cont. Operations, 1 Yr. Growth %	-33.04	-474.91	-121.9	147.32	60.89
Net Income, 1 Yr. Growth %	-33.04	-474.91	-121.9	147.32	60.89
Normalized Net Income, 1 Yr. Growth %	-22.27	-327.18	-127.06	211.4	45.68
Diluted EPS Before Extra, 1 Yr. Growth %	-33.03	-501.76	-120.77	143.01	70.19
Accounts Receivable, 1 Yr. Growth %	-17.85	-16.58	30.99	58.25	62.06
Inventory, 1 Yr. Growth %	2.92	8.01	8.8	24.08	15.15
Net Property, Plant and Equip., 1 Yr. Growth %	8.73	-1.37	6.21	38.45	6.95
Total Assets, 1 Yr. Growth %	15.76	10.85	4.73	8.2	8.7
Tangible Book Value, 1 Yr. Growth %	4.02	-37.75	34.16	12.32	15.32
Common Equity, 1 Yr. Growth %	4.05	-37.23	33.53	12.04	15.3
Cash From Operations, 1 Yr. Growth %	-1.37	-136.57	-475.98	26.59	24.57
Capital Expenditures, 1 Yr. Growth %