JP-listed companies
AFC-HD AMS Life Science Co.,Ltd.

AFC-HD AMS Life Science Co.,Ltd.JP:2927

Market cap

¥12.4B

P/E ratio

11.2x

Income statement Balance sheet Cash flow

	Aug 31, 2013	Aug 31, 2014	Aug 31, 2015	Aug 31, 2016	Aug 31, 2017	Aug 31, 2018	Aug 31, 2019	Aug 31, 2020	Aug 31, 2021	Aug 31, 2022	Aug 31, 2023
Net sales	14,366	13,728	14,415	14,631	15,142	15,796	16,253	15,819	22,368	23,025	25,579
Cost of sales	9,930	9,616	10,154	10,241	10,534	11,203	11,732	11,265	15,503	14,442	16,256
Gross profit (loss)	4,436	4,112	4,261	4,390	4,608	4,593	4,521	4,555	6,865	8,583	9,323
Selling, general and administrative expenses	3,534	3,548	3,310	3,499	3,539	3,569	3,540	3,461	4,620	7,568	7,687
Operating profit (loss)	902	565	951	891	1,069	1,023	981	1,094	2,245	1,015	1,636
Interest income	0	1	0	0	0	0	2	3	3	4	4
Dividend income	13	14	24	2	3	5	19	14	12	13	12
Rental income	10	16	19	19	19	21	20	20	27	40	15
Gain on sale of investment securities	-	-	-	-	-	13	22	4	10	20	44
Rental income	10	16	19	19	19	21	20	20	27	40	15
Subsidy income	22	18	-	-	11	-	-	12	14	335	17
Other	17	13	10	10	15	10	17	10	12	24	24
Non-operating income	64	63	55	32	48	50	81	63	91	436	117
Interest expenses	127	112	95	79	65	58	37	33	50	58	58
Loss on sale of investment securities	-	-	-	-	-	-	-	1	13	5	9
Other	20	8	19	31	11	18	11	13	19	17	33
Rental expenses	-	-	-	-	-	-	-	4	18	24	-
Non-operating expenses	147	120	114	110	77	92	47	57	174	104	99
Other	20	8	19	31	11	18	11	13	19	17	33
Non-operating expenses	147	120	114	110	77	92	47	57	174	104	99
Ordinary profit (loss)	818	508	892	812	1,040	982	1,015	1,100	2,162	1,343	1,654
Gain on sale of non-current assets	-	0	-	0	-	5	96	0	0	0	0
Gain on reversal of share acquisition rights	-	-	1	1	-	-	-	-	0	-	0
Gain on forgiveness of debts	-	-	-	-	13	-	-	-	-	-	47
Extraordinary income	176	22	76	18	57	8	99	4	1	0	48
Gain on reversal of share acquisition rights	-	-	1	1	-	-	-	-	0	-	0
Other	-	-	-	-	-	-	-	-	-	-	0
Extraordinary income	176	22	76	18	57	8	99	4	1	0	48
Loss on sale of non-current assets	-	-	1	-	2	1	-	-	-	0	0
Loss on retirement of non-current assets	11	25	9	28	56	2	15	10	4	73	32
Loss on valuation of investment securities	-	-	-	25	-	-	6	35	-	5	-
Impairment losses	7	11	2	0	143	1	1	1	1	15	0
Retirement benefits for directors (and other officers)	-	-	-	-	224	-	-	-	-	8	-
Loss on store closings	-	-	-	-	-	-	-	-	-	-	28
Extraordinary losses	17	36	12	76	460	4	22	100	5	108	156
Business restructuring expenses	-	-	-	-	-	-	-	-	-	-	96
Other	-	-	-	-	-	-	-	-	-	6	-
Extraordinary losses	17	36	12	76	460	4	22	100	5	108	156
Profit (loss) before income taxes	977	494	956	755	637	986	1,091	1,004	2,158	1,235	1,546
Income taxes - current	384	214	340	269	244	206	342	335	736	468	542
Income taxes - deferred	20	-3	16	-0	-72	43	-34	-7	-73	30	-102
Income taxes	404	211	356	269	171	249	308	328	662	498	439
Profit (loss)	-	-	600	486	466	737	783	677	1,495	738	1,107
Profit (loss) attributable to non-controlling interests	-	-	-5	-4	-	-	-	-	-0	2	4
Profit (loss) attributable to owners of parent	-	-	606	490	466	737	783	677	1,496	735	1,103