JP-listed companies
FANCL CORPORATION

FANCL CORPORATIONJP:4921

Market cap

¥261.9B

P/E ratio

34.6x

Income statement Balance sheet Cash flow

	Mar 31, 2013	Mar 31, 2014	Mar 31, 2015	Mar 31, 2016	Mar 31, 2017	Mar 31, 2018	Mar 31, 2019	Mar 31, 2020	Mar 31, 2021	Mar 31, 2022	Mar 31, 2023
Net sales	82,807	81,118	77,632	90,850	96,305	109,019	122,496	126,810	114,909	103,992	103,595
Cost of sales	27,278	25,724	23,336	26,972	28,495	31,588	35,118	36,266	33,798	34,876	34,382
Gross profit (loss)	55,528	55,393	54,295	63,878	67,810	77,431	87,378	90,543	81,110	69,116	69,213
Promotion expenses	9,189	9,426	9,451	11,888	12,833	12,839	13,430	14,542	15,668	7,645	6,887
Packing and transportation costs	3,235	3,225	3,034	3,528	4,075	4,717	5,306	5,375	5,881	5,448	5,478
Advertising expenses	8,631	8,265	7,907	15,035	14,816	15,164	15,919	15,402	11,850	12,577	14,868
Sales commission	4,940	5,141	5,046	5,956	6,237	7,364	8,971	9,315	6,819	2,933	3,111
Communication expenses	1,554	1,628	1,616	1,781	2,037	1,779	1,921	1,934	1,895	1,688	1,711
Remuneration for directors (and other officers)	467	540	603	679	599	567	798	677	522	426	415
Salaries and allowances	8,889	9,032	8,972	9,337	9,829	10,817	11,683	12,089	10,813	11,075	11,016
Provision for bonuses	771	874	825	916	810	1,156	1,286	1,057	958	1,006	1,027
Provision for share awards for directors (and other officers)	-	-	-	-	-	-	-	-	-	108	156
Retirement benefit expenses	493	490	457	365	343	359	323	316	469	505	525
Legal welfare expenses	1,151	1,221	1,259	1,397	1,503	1,729	1,843	1,829	1,792	1,763	1,750
Welfare expenses	262	285	312	229	236	329	291	371	300	286	276
Depreciation	2,329	2,120	2,145	2,294	2,284	1,843	1,866	2,062	2,160	2,611	2,612
Research and development expenses	813	734	933	1,245	1,191	1,083	1,348	1,229	1,003	1,257	1,225
Rent expenses	1,566	1,571	1,318	915	1,002	1,188	1,307	1,545	1,148	1,216	1,172
Provision of allowance for doubtful accounts	21	25	14	23	49	69	56	93	38	43	28
Other	7,331	6,844	6,374	7,073	7,716	7,972	8,635	8,574	8,210	8,749	9,105
Selling, general and administrative expenses	51,670	51,450	50,294	62,673	65,565	68,983	74,990	76,417	69,534	59,345	61,370
Selling, general and administrative expenses	51,670	51,450	50,294	62,673	65,565	68,983	74,990	76,417	69,534	59,345	61,370
Operating profit (loss)	3,858	3,943	4,001	1,204	2,244	8,448	12,387	14,125	11,576	9,771	7,843
Interest income	113	58	18	10	4	4	3	52	51	51	51
Dividend income	141	1	1	-	-	-	-	-	-	-	-
Foreign exchange gains	76	134	75	-	-	27	4	-	-	283	509
Rental income	-	-	18	104	103	103	80	57	152	130	119
Rental income	-	-	18	104	103	103	80	57	152	130	119
Foreign exchange gains	76	134	75	-	-	27	4	-	-	283	509
Compensation income	15	15	15	16	22	21	16	16	14	17	17
Administrative service fee income	-	73	37	34	21	41	44	44	34	27	28
Administrative service fee income	-	73	37	34	21	41	44	44	34	27	28
Miscellaneous income	154	131	156	146	82	87	39	55	71	168	112
Miscellaneous income	154	131	156	146	82	87	39	55	71	168	112
Non-operating income	615	435	324	312	234	267	189	272	366	680	839
Non-operating income	615	435	324	312	234	267	189	272	366	680	839
Interest expenses	-	-	-	-	-	-	-	-	-	-	-
Rental expenses on non-current assets	-	-	-	34	34	35	29	12	13	11	8
Rental expenses on non-current assets	-	-	-	34	34	35	29	12	13	11	8
Foreign exchange losses	-	-	-	29	27	-	-	-	118	-	-
Expense related to restricted stock	-	-	-	-	-	-	-	-	-	-	24
Provision of allowance for doubtful accounts	-	-	-	-	-	-	-	-	-	-	50
Provision of allowance for doubtful accounts	-	-	-	-	-	-	-	-	-	-	50
Miscellaneous losses	46	36	30	25	27	29	32	28	27	37	43
Miscellaneous losses	46	36	30	25	27	29	32	28	27	37	43
Non-operating expenses	46	116	42	95	94	65	228	85	158	49	126
Non-operating expenses	46	116	42	95	94	65	228	85	158	49	126
Ordinary profit (loss)	4,427	4,262	4,283	1,421	2,385	8,650	12,348	14,313	11,784	10,401	8,557
Gain on sale of non-current assets	-	-	-	-	-	-	299	-	1	-	-
Gain on sale of investment securities	-	-	21	-	4,440	-	-	-	-	31	-
Gain on reversal of share acquisition rights	-	2	5	3	37	3	17	-	-	-	7
Extraordinary income	399	2	168	40	4,479	9	316	36	483	31	7
Loss on retirement of non-current assets	99	257	107	24	38	68	201	16	54	25	70
Loss on sale of non-current assets	-	14	-	-	-	-	-	1	-	-	-
Impairment losses	585	189	17	124	914	6	12	40	246	680	204
Loss on retirement of non-current assets	99	257	107	24	38	68	201	16	54	25	70
Impairment losses	585	189	17	124	914	6	12	40	246	680	204
Loss on store closings	137	195	75	46	44	124	93	100	66	43	74
Loss on store closings	137	195	75	46	44	124	93	100	66	43	74
Other	167	15	168	15	40	18	8	4	47	108	-
Other	167	15	168	15	40	18	8	4	47	108	-
Extraordinary losses	6,046	1,939	368	210	1,038	219	315	162	1,033	858	350
Extraordinary losses	6,046	1,939	368	210	1,038	219	315	162	1,033	858	350
Profit (loss) before income taxes	-1,218	2,326	4,083	1,252	5,826	8,440	12,349	14,187	11,235	9,575	8,214
Income taxes - current	1,310	877	1,574	1,273	1,260	1,509	3,878	3,874	3,175	2,643	3,186
Income taxes - deferred	-335	105	207	-544	-581	739	-178	328	42	-489	57
Income taxes	975	982	1,781	729	679	2,248	3,700	4,202	3,218	2,153	3,244
Profit (loss)	-	-	2,301	522	5,146	6,191	8,649	9,985	8,016	7,421	4,970
Profit (loss) attributable to owners of parent	-	-	2,301	522	5,146	6,191	8,649	9,985	8,016	7,421	4,970