JP-listed companies
EIKEN INDUSTRIES CO.,LTD

EIKEN INDUSTRIES CO.,LTDJP:7265

Market cap

¥4.9B

P/E ratio

22.1x

Income statement Balance sheet Cash flow

	Oct 31, 2012	Oct 31, 2013	Oct 31, 2014	Oct 31, 2015	Oct 31, 2016	Oct 31, 2017	Oct 31, 2018	Oct 31, 2019	Oct 31, 2020	Oct 31, 2021	Oct 31, 2022	Oct 31, 2023
Cash and deposits	-	766	912	1,108	1,050	1,151	1,278	1,412	1,460	1,425	1,356	1,430
Notes receivable - trade	-	562	468	458	482	462	494	483	450	479	402	274
Electronically recorded monetary claims - operating	-	41	46	37	261	308	375	352	434	637	469	681
Accounts receivable - trade	-	579	801	903	643	749	690	709	748	883	934	850
Paid supply accounts receivable-CA	-	3	4	2	2	2	3	4	3	4	7	4
Merchandise and finished goods	-	498	457	462	425	416	476	541	554	565	688	758
Work in process	-	35	34	33	32	36	36	44	36	58	43	65
Raw materials and supplies	-	149	154	153	152	142	181	195	200	210	257	272
Advance payments to suppliers	-	-	-	-	-	-	-	-	-	-	-	6
Prepaid expenses	-	17	17	24	24	30	28	28	28	30	33	34
Other	-	20	15	16	18	15	16	18	17	17	17	19
Allowance for doubtful accounts	-	-1	-1	-1	-1	-2	-2	-2	-2	-2	-2	-2
Current assets	-	2,687	2,924	3,214	3,105	3,326	3,595	3,784	3,929	4,306	4,206	4,391
Buildings	-	1,596	1,597	1,601	1,613	2,077	2,094	2,099	2,099	2,127	2,145	2,200
Accumulated depreciation	-	-754	-807	-856	-897	-940	-982	-1,034	-1,086	-1,136	-1,189	-1,243
Buildings, net	-	842	789	745	716	1,137	1,111	1,065	1,013	991	956	957
Structures	-	155	156	156	190	207	214	219	219	227	227	270
Accumulated depreciation	-	-75	-82	-89	-97	-99	-109	-119	-129	-138	-147	-155
Structures, net	-	80	73	67	94	107	104	100	90	89	80	115
Machinery and equipment	-	2,169	2,260	2,358	2,501	2,604	2,972	3,120	3,152	3,236	3,330	3,432
Accumulated depreciation	-	-1,708	-1,817	-1,887	-1,973	-2,097	-2,230	-2,358	-2,526	-2,662	-2,789	-2,931
Machinery and equipment, net	-	461	443	470	528	507	741	762	626	574	541	501
Vehicles	-	16	18	17	17	19	19	18	18	19	19	19
Accumulated depreciation	-	-15	-14	-13	-15	-15	-16	-16	-17	-16	-17	-18
Vehicles, net	-	1	5	4	2	4	2	2	1	2	1	1
Tools, furniture and fixtures	-	899	909	921	925	956	999	1,025	1,030	1,022	1,030	1,042
Accumulated depreciation	-	-880	-888	-902	-904	-931	-962	-1,002	-1,004	-985	-998	-1,020
Tools, furniture and fixtures, net	-	19	21	19	21	26	36	23	26	37	32	23
Land	-	344	344	344	342	351	351	350	350	393	436	452
Leased assets	-	52	52	52	52	52	52	68	68	68	85	85
Accumulated depreciation	-	-20	-27	-35	-42	-46	-48	-51	-55	-57	-61	-66
Leased assets, net	-	32	25	17	10	6	4	18	14	11	24	19
Construction in progress	-	9	0	7	7	108	10	6	30	57	90	35
Property, plant and equipment	-	1,788	1,700	1,672	1,720	2,246	2,360	2,325	2,150	2,154	2,160	2,103
Software	-	4	2	4	9	7	6	5	3	9	13	17
Telephone subscription right	-	1	1	1	1	1	1	1	1	1	1	1
Intangible assets	-	5	3	5	10	8	6	6	4	10	13	18
Investment securities	-	216	223	251	215	280	295	245	274	336	347	256
Shares of subsidiaries and associates	-	22	22	22	18	18	18	18	18	18	18	18
Investments in capital	-	0	0	0	0	0	0	0	0	0	0	0
Long-term loans receivable from employees	-	0	0	-	-	-	-	-	-	2	1	1
Distressed receivables	-	-	-	-	-	-	-	-	0	0	0	-
Long-term prepaid expenses	-	2	2	2	1	2	6	15	12	6	5	2
Deferred tax assets	-	-	-	-	-	-	-	39	48	44	38	42
Membership	-	1	1	1	1	2	2	2	2	2	2	2
Insurance funds	-	100	100	101	211	211	219	230	241	256	252	241
Other	-	6	4	4	4	5	2	3	3	6	6	6
Allowance for doubtful accounts	-	-1	-1	-1	-1	-1	-1	-1	-2	-2	-2	-1
Investments and other assets	-	397	402	379	451	517	558	551	598	669	668	567
Non-current assets	-	2,190	2,104	2,056	2,180	2,772	2,925	2,882	2,752	2,833	2,842	2,688
Assets	-	4,876	5,028	5,270	5,285	6,098	6,502	6,666	6,682	7,139	7,047	7,079
Accounts payable - trade	-	233	258	247	236	245	266	275	277	342	395	373
Short-term borrowings	-	530	490	390	290	420	760	660	660	530	460	460
Accounts payable - other	-	58	57	94	81	80	145	71	80	131	93	88
Income taxes payable	-	80	81	101	71	105	108	75	31	147	13	10
Accrued consumption taxes	-	46	50	40	21	2	37	44	65	58	2	13
Accrued expenses	-	36	38	46	47	48	52	53	51	56	58	59
Advances received	-	4	7	5	5	11	7	3	4	5	8	3
Deposits received	-	16	18	32	21	22	17	19	29	43	22	19
Lease liabilities	-	7	7	7	4	2	2	4	2	2	5	5
Provision for bonuses	-	25	25	28	30	30	31	34	34	36	37	37
Notes payable - facilities	-	-	-	-	73	378	-	-	-	32	35	33
Current liabilities	-	1,048	1,050	1,053	878	1,343	1,454	1,349	1,234	1,384	1,128	1,100
Lease liabilities	-	25	17	10	6	4	2	14	11	9	19	14
Provision for retirement benefits	-	119	123	129	143	160	178	193	206	214	216	236
Provision for retirement benefits for directors (and other officers)	-	4	4	4	4	4	4	4	4	4	3	3
Asset retirement obligations	-	10	10	10	10	10	10	10	10	10	10	10
Long-term guarantee deposits	-	22	22	22	22	22	22	22	23	23	23	23
Other	-	1	1	0	0	0	0	1	1	1	2	1
Non-current liabilities	-	196	189	192	186	209	218	245	256	261	272	287
Liabilities	-	1,244	1,239	1,245	1,063	1,552	1,672	1,594	1,489	1,645	1,400	1,387
Share capital	-	602	602	602	602	602	602	602	602	602	602	602
Legal capital surplus	-	390	390	390	390	390	390	390	390	390	390	390
Other capital surplus	-	-	-	-	-	1	5	6	5	7	8	10
Capital surplus	-	390	390	390	390	391	395	396	395	396	398	400
Legal retained earnings	-	150	150	150	150	150	150	150	150	150	150	150
Reserve for tax purpose reduction entry of non-current assets	-	82	74	69	64	59	55	51	48	45	43	41
General reserve	-	2,900	3,000	2,900	3,000	3,100	3,200	3,300	3,500	3,600	3,900	4,000
Retained earnings brought forward	-	437	499	374	495	674	840	1,012	940	1,156	992	919
Other retained earnings	-	3,419	3,572	3,343	3,560	3,834	4,095	4,363	4,488	4,801	4,935	4,960
Retained earnings	-	3,569	3,723	3,494	3,710	3,984	4,245	4,513	4,639	4,951	5,086	5,110
Treasury shares	-	-963	-963	-522	-522	-515	-506	-496	-486	-534	-522	-510
Shareholders' equity	-	3,598	3,752	3,964	4,180	4,462	4,736	5,015	5,149	5,416	5,564	5,602
Valuation difference on available-for-sale securities	-	34	38	61	42	85	94	58	43	78	84	91
Valuation and translation adjustments	-	34	38	61	42	85	94	58	43	78	84	91
Net assets	3,543	3,632	3,789	4,025	4,222	4,547	4,830	5,072	5,192	5,494	5,648	5,692
Liabilities and net assets	-	4,876	5,028	5,270	5,285	6,098	6,502	6,666	6,682	7,139	7,047	7,079