JP-listed companies
KOWA CO.,LTD.

KOWA CO.,LTD.JP:7807

Market cap

¥5B

P/E ratio

8.7x

Income statement Balance sheet Cash flow

	Feb 29, 2016	Feb 28, 2017	Feb 28, 2018	Feb 28, 2019	Feb 29, 2020	Feb 28, 2021	Feb 28, 2022	Feb 28, 2023	Feb 29, 2024
Cash and deposits	-	1,160	1,601	2,424	2,639	1,834	1,375	1,239	1,022
Notes and accounts receivable - trade	-	502	688	569	894	754	775	831	862
Notes receivable - trade	-	-	-	-	-	-	-	89	82
Accounts receivable - trade	-	-	-	-	-	-	-	538	584
Merchandise and finished goods	-	653	611	590	662	499	771	1,083	1,207
Merchandise	-	-	-	-	-	-	-	718	845
Work in process	-	37	49	53	53	54	38	14	13
Raw materials and supplies	-	37	53	51	44	51	107	99	90
Supplies	-	-	-	-	-	-	-	0	0
Other	-	64	64	328	53	79	106	108	101
Current portion of long-term loans receivable	-	-	-	-	-	-	-	78	-
Allowance for doubtful accounts	-	-0	-0	-0	-3	-1	-0	-	-0
Prepaid expenses	-	-	-	-	-	-	-	21	20
Current assets	-	2,502	3,120	4,023	4,343	3,270	3,171	3,374	3,295
Accounts receivable - other	-	-	-	-	-	-	-	31	19
Other	-	64	64	328	53	79	106	108	101
Current assets	-	2,502	3,120	4,023	4,343	3,270	3,171	3,374	3,295
Buildings and structures, net	-	-	-	-	-	328	382	363	296
Buildings, net	-	129	115	102	355	328	-	57	51
Machinery, equipment and vehicles, net	-	19	15	9	8	6	7	6	6
Structures, net	-	-	-	-	-	-	-	24	21
Land	-	203	203	203	641	641	641	641	588
Tools, furniture and fixtures, net	-	-	-	-	-	-	-	17	36
Leased assets, net	-	-	14	15	10	3	3	2	2
Land	-	203	203	203	641	641	641	641	588
Use rights assets,net	-	-	-	-	531	458	445	369	283
Leased assets, net	-	-	14	15	10	3	3	2	2
Other, net	-	21	25	69	66	102	105	87	92
Property, plant and equipment	-	372	372	398	1,611	1,539	1,583	1,469	1,266
Property, plant and equipment	-	372	372	398	1,611	1,539	1,583	1,469	1,266
Goodwill	-	-	-	-	69	52	35	17	-
Software	-	-	-	-	-	-	-	6	7
Leased assets	-	152	119	89	59	28	14	11	5
Other	-	31	35	36	66	54	68	64	51
Intangible assets	-	183	153	124	194	134	117	93	57
Investment securities	-	3	3	104	27	9	63	134	127
Deferred tax assets	-	-	-	-	50	92	60	49	46
Shares of subsidiaries and associates	-	-	-	-	-	-	-	719	719
Long-term loans receivable	-	-	-	-	-	-	-	698	576
Other	-	28	28	67	85	40	34	37	27
Long-term prepaid expenses	-	-	-	-	-	-	-	3	4
Investments and other assets	-	30	31	181	163	142	157	221	200
Deferred tax assets	-	-	-	-	50	92	60	49	46
Other	-	28	28	67	85	40	34	37	27
Allowance for doubtful accounts	-	-0	-	-0	-	-	-	-218	-140
Investments and other assets	-	30	31	181	163	142	157	221	200
Non-current assets	-	585	556	703	1,968	1,814	1,857	1,782	1,522
Assets	-	3,087	3,676	4,717	6,310	5,084	5,029	5,156	4,817
Notes payable - trade	-	-	-	-	-	-	-	18	11
Notes and accounts payable - trade	-	452	585	609	537	486	712	878	709
Accounts payable - trade	-	-	-	-	-	-	-	465	536
Short-term borrowings	-	10	-	-	-	-	-	-	500
Short-term borrowings	-	10	-	-	-	-	-	-	500
Current portion of long-term borrowings	-	282	201	406	659	413	224	223	72
Current portion of long-term borrowings	-	282	201	406	659	413	224	223	72
Lease liabilities	-	30	32	33	101	106	100	110	121
Lease liabilities	-	30	32	33	101	106	100	110	121
Accounts payable - other	-	281	307	322	433	380	319	296	399
Accounts payable - other	-	281	307	322	433	380	319	296	399
Income taxes payable	-	48	87	6	39	43	88	129	108
Accrued expenses	-	-	-	-	-	-	-	14	20
Provision for bonuses	-	51	58	55	41	39	32	28	25
Income taxes payable	-	48	87	6	39	43	88	129	108
Other	-	43	52	58	129	97	55	64	102
Advances received	-	-	-	-	-	-	-	0	0
Current liabilities	-	1,202	1,328	1,499	1,982	1,571	1,533	1,728	2,036
Unearned revenue	-	-	-	-	-	-	-	2	1
Deposits received	-	-	-	-	-	-	-	16	31
Provision for bonuses	-	51	58	55	41	39	32	28	25
Refund liabilities	-	-	-	-	-	-	-	20	39
Current liabilities	-	1,202	1,328	1,499	1,982	1,571	1,533	1,728	2,036
Long-term borrowings	-	1,040	583	1,838	2,916	1,828	792	570	24
Lease liabilities	-	129	98	69	528	426	418	328	223
Provision for retirement benefits	-	-	-	-	-	-	-	0	0
Asset retirement obligations	-	6	6	6	6	6	1	1	1
Other	-	6	6	33	23	16	26	38	54
Retirement benefit liability	-	-	-	1	10	10	10	10	0
Non-current liabilities	-	1,180	692	1,947	3,484	2,286	1,247	947	303
Other	-	6	6	33	23	16	26	38	54
Non-current liabilities	-	1,180	692	1,947	3,484	2,286	1,247	947	303
Liabilities	-	2,382	2,020	3,446	5,467	3,857	2,780	2,675	2,339
Share capital	-	179	484	535	562	573	871	51	55
Legal capital surplus	-	-	-	-	-	-	-	798	802
Other capital surplus	-	-	-	-	-	-	-	821	821
Capital surplus	-	105	411	462	488	500	797	1,619	1,623
Capital surplus	-	105	411	462	488	500	797	1,619	1,623
Retained earnings brought forward	-	-	-	-	-	-	-	554	1,079
Retained earnings	-	374	671	204	-235	154	486	804	1,466
Treasury shares	-	-	-	-	-0	-0	-0	-112	-847
Retained earnings	-	374	671	204	-235	154	486	804	1,466
Shareholders' equity	-	658	1,566	1,201	814	1,227	2,153	2,361	2,297
Treasury shares	-	-	-	-	-0	-0	-0	-112	-847
Shareholders' equity	-	658	1,566	1,201	814	1,227	2,153	2,361	2,297
Valuation difference on available-for-sale securities	-	0	-0	-0	0	1	-4	-26	-34
Valuation and translation adjustments	-	48	90	27	1	-40	45	65	113
Foreign currency translation adjustment	-	48	90	27	1	-41	49	91	147
Valuation and translation adjustments	-	48	90	27	1	-40	45	65	113
Net assets	555	706	1,656	1,272	844	1,227	2,249	2,481	2,478
Non-controlling interests	-	-	-	43	28	40	50	55	68
Net assets	555	706	1,656	1,272	844	1,227	2,249	2,481	2,478
Liabilities and net assets	-	3,087	3,676	4,717	6,310	5,084	5,029	5,156	4,817