JP-listed companies
CREATE SD HOLDINGS CO.,LTD

CREATE SD HOLDINGS CO.,LTDJP:3148

Market cap

¥228.2B

P/E ratio

17.7x

Income statement Balance sheet Cash flow

	May 31, 2013	May 31, 2014	May 31, 2015	May 31, 2016	May 31, 2017	May 31, 2018	May 31, 2019	May 31, 2020	May 31, 2021	May 31, 2022	May 31, 2023
Net sales	181,966	197,483	213,918	231,892	247,341	268,161	286,299	319,588	338,476	350,744	380,963
Cost of sales	133,455	145,479	156,401	168,469	179,192	194,479	207,346	230,602	245,110	255,165	277,975
Operating expenses	38,467	42,997	46,787	49,469	53,707	59,819	64,711	71,192	74,735	77,402	84,075
Gross profit (loss)	48,510	52,004	57,516	63,423	68,149	73,681	78,953	88,986	93,365	95,578	102,987
Operating profit (loss)	10,043	9,006	10,728	13,954	14,441	13,861	14,241	17,793	18,629	18,176	18,912
Provision for point card certificates	1,670	1,720	2,330	2,530	2,740	2,940	3,170	3,446	3,596	164	171
Salaries and allowances	14,342	15,795	17,191	18,506	20,678	23,288	25,249	27,967	29,725	32,361	34,243
Provision for bonuses	138	149	157	178	198	228	238	266	298	328	349
Provision for bonuses for directors (and other officers)	107	97	94	99	107	97	93	115	128	135	140
Retirement benefit expenses	205	223	234	269	342	382	418	431	460	480	826
Depreciation	2,084	2,261	3,086	2,885	2,907	3,200	3,407	3,521	3,655	3,822	4,195
Rent expenses on land and buildings	7,915	8,627	9,486	10,070	10,807	12,127	13,300	14,189	14,986	15,984	16,647
Other	12,003	14,122	14,207	14,928	15,925	17,553	18,833	21,254	21,884	24,125	27,502
Selling, general and administrative expenses	38,467	42,997	46,787	49,469	53,707	59,819	64,711	71,192	74,735	77,402	84,075
Interest income	128	133	135	137	120	118	113	105	97	92	89
Dividend income	1	1	2	1	1	1	1	-	-	1	1
Gain on receipt of donated non-current assets	61	115	108	98	110	139	139	95	87	45	34
Rental income	-	-	-	-	-	-	9	203	301	317	328
Non-operating income	355	471	337	362	335	380	385	564	631	668	716
Subsidy income	-	-	-	-	-	-	-	-	-	50	89
Other	84	114	92	86	101	121	131	159	144	211	173
Non-operating income	355	471	337	362	335	380	385	564	631	668	716
Operating profit (loss)	10,043	9,006	10,728	13,954	14,441	13,861	14,241	17,793	18,629	18,176	18,912
Compensation expenses	-	1	-	1	1	2	1	2	4	1	2
Rental expenses	-	-	-	-	-	-	-	134	173	169	166
Non-operating expenses	69	7	83	2	7	6	4	148	199	178	200
Loss on abandonment of goods	-	-	-	-	-	-	-	-	-	-	20
Other	-	1	2	-	2	-	-	8	8	8	11
Non-operating expenses	69	7	83	2	7	6	4	148	199	178	200
Interest income	128	133	135	137	120	118	113	105	97	92	89
Dividend income	1	1	2	1	1	1	1	-	-	1	1
Gain on receipt of donated non-current assets	61	115	108	98	110	139	139	95	87	45	34
Rental income	-	-	-	-	-	-	9	203	301	317	328
Non-operating income	355	471	337	362	335	380	385	564	631	668	716
Subsidy income	-	-	-	-	-	-	-	-	-	50	89
Other	84	114	92	86	101	121	131	159	144	211	173
Non-operating income	355	471	337	362	335	380	385	564	631	668	716
Ordinary profit (loss)	10,329	9,470	10,982	14,314	14,768	14,236	14,623	18,210	19,061	18,665	19,428
Compensation expenses	-	1	-	1	1	2	1	2	4	1	2
Rental expenses	-	-	-	-	-	-	-	134	173	169	166
Non-operating expenses	69	7	83	2	7	6	4	148	199	178	200
Loss on abandonment of goods	-	-	-	-	-	-	-	-	-	-	20
Other	-	1	2	-	2	-	-	8	8	8	11
Non-operating expenses	69	7	83	2	7	6	4	148	199	178	200
Profit (loss) before income taxes	10,067	9,327	10,537	13,906	14,513	13,839	13,931	17,463	17,904	18,038	18,661
Ordinary profit (loss)	10,329	9,470	10,982	14,314	14,768	14,236	14,623	18,210	19,061	18,665	19,428
Income taxes - current	4,453	3,586	4,259	4,803	4,680	4,704	4,778	5,952	5,932	5,868	6,116
Subsidy income	9	14	12	-	10	5	6	12	13	5	9
Extraordinary income	9	32	12	28	104	5	6	12	13	5	9
Income taxes - deferred	-352	-38	-284	-171	-286	-405	-566	-744	-404	-425	-381
Impairment losses	255	93	355	424	335	347	691	727	1,152	623	744
Provision for loss on store closings	-	-	-	-	-	39	-	13	-	-	8
Loss on tax purpose reduction entry of non-current assets	9	14	12	-	10	5	6	12	13	5	9
Other	-	11	18	11	6	9	-	5	4	3	13
Extraordinary losses	272	176	458	436	359	402	697	758	1,169	632	776
Income taxes	4,101	3,547	3,975	4,631	4,394	4,298	4,211	5,208	5,527	5,442	5,735
Profit (loss) before income taxes	10,067	9,327	10,537	13,906	14,513	13,839	13,931	17,463	17,904	18,038	18,661
Profit (loss)	-	-	6,561	9,274	10,119	9,540	9,719	12,254	12,376	12,595	12,925
Income taxes - current	4,453	3,586	4,259	4,803	4,680	4,704	4,778	5,952	5,932	5,868	6,116
Income taxes - deferred	-352	-38	-284	-171	-286	-405	-566	-744	-404	-425	-381
Income taxes	4,101	3,547	3,975	4,631	4,394	4,298	4,211	5,208	5,527	5,442	5,735
Profit (loss)	-	-	6,561	9,274	10,119	9,540	9,719	12,254	12,376	12,595	12,925
Profit (loss) attributable to owners of parent	-	-	6,561	9,274	10,119	9,540	9,719	12,254	12,376	12,595	12,925