JP-listed companies
REGAL CORPORATION

REGAL CORPORATIONJP:7938

Market cap

¥7.6B

P/E ratio

56.4x

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	36,150	37,503	36,030	36,336	35,671	34,205	32,934	29,152	19,200	20,814	22,561
Cost of sales	19,738	20,259	20,029	20,141	19,827	18,738	18,255	16,486	11,292	11,093	11,748
Gross profit (loss)	16,411	17,243	16,001	16,194	15,843	15,466	14,678	12,666	7,908	9,720	10,812
Packing and transportation costs	910	971	932	923	888	853	893	848	601	617	649
Advertising expenses	825	848	736	819	1,113	798	735	678	270	239	250
Royalty cost	284	232	226	214	191	217	187	169	116	111	103
Salaries and allowances	5,539	5,629	5,643	5,736	5,742	5,689	5,551	5,412	4,892	4,061	4,248
Provision for bonuses	428	434	439	438	431	426	390	255	-	112	257
Provision for bonuses for directors (and other officers)	31	35	35	36	34	37	32	-	-	-	12
Retirement benefit expenses	255	218	120	35	186	142	87	119	148	81	93
Legal welfare expenses	938	964	990	1,003	1,015	1,022	1,000	957	819	724	761
Rent expenses	2,099	2,082	2,107	2,167	2,153	2,207	2,171	2,090	1,817	1,785	1,896
Taxes and dues	98	101	89	101	128	122	144	117	96	89	97
Travel and transportation expenses	370	356	344	323	306	295	295	261	88	86	110
Depreciation	331	291	284	336	336	330	342	362	341	198	222
Provision of allowance for doubtful accounts	-	-	-	-	52	38	-	-	-88	16	14
Office expenses	765	768	812	856	868	873	895	1,144	815	826	952
Storage costs	242	245	281	302	308	276	281	286	302	259	218
Provision for loss on store closing expenses-SGA	-	-	-	28	14	41	30	-	18	4	34
Transfer to other accounts-SGA	-	-	-	-	-	-	-	-	-743	-149	-17
Other	850	860	879	879	861	809	789	756	626	494	615
Selling, general and administrative expenses	13,972	14,043	13,924	14,204	14,392	14,139	13,800	13,393	10,089	9,560	10,518
Selling, general and administrative expenses	13,972	14,043	13,924	14,204	14,392	14,139	13,800	13,393	10,089	9,560	10,518
Operating profit (loss)	2,438	3,200	2,077	1,990	1,451	1,326	878	-727	-2,181	159	293
Interest income	17	17	22	23	18	18	19	18	11	9	8
Dividend income	22	25	52	55	57	60	60	58	54	58	55
Gain on sale of goods	30	40	42	52	24	36	32	44	9	15	10
Reversal of allowance for doubtful accounts	-	-	-	26	-	-	47	-	-	-	-
Rental income	-	-	-	22	23	22	22	21	14	14	-
Gain on sale of goods	30	40	42	52	24	36	32	44	9	15	10
Subsidy income	-	-	-	-	-	-	-	33	2	31	17
Rental income	-	-	-	22	23	22	22	21	14	14	-
Foreign exchange gains	-	-	-	-	-	-	-	-	46	79	105
Compensation income	-	-	-	-	-	-	-	-	76	5	-
Miscellaneous income	25	105	49	86	30	50	31	31	54	67	41
Non-operating income	511	321	166	245	156	241	252	213	268	276	240
Interest expenses	101	74	53	34	28	31	30	29	63	92	85
Sales discounts	39	45	37	39	32	23	24	16	9	9	10
Commission expenses	-	-	-	-	31	7	-	-	67	3	3
Commission expenses	-	-	-	-	31	7	-	-	67	3	3
Share of loss of entities accounted for using equity method	-	-	3	-	-	-	-	-	4	1	31
Sales discounts	39	45	37	39	32	23	24	16	9	9	10
Depreciation	-	-	-	-	-	-	-	-	-	15	-
Miscellaneous expenses	16	12	4	8	11	14	20	4	29	14	2
Miscellaneous expenses	16	12	4	8	11	14	20	4	29	14	2
Non-operating expenses	157	133	98	82	104	229	99	77	174	136	132
Non-operating expenses	157	133	98	82	104	229	99	77	174	136	132
Ordinary profit (loss)	2,793	3,389	2,144	2,152	1,503	1,338	1,031	-591	-2,087	299	401
Subsidy income etc-EI	-	-	-	-	-	-	-	-	-	181	-
Gain on sale of non-current assets	-	-	4	2	1	216	7	27	-	4	6
Gain on sale of non-current assets	-	-	4	2	1	216	7	27	-	4	6
Subsidy income etc-EI	-	-	-	-	-	-	-	-	-	181	-
Gain on sale of investment securities	-	-	-	-	-	102	34	-	80	3	41
Extraordinary income	-	-	222	2	1	318	41	27	917	188	48
Loss on retirement of non-current assets	19	54	10	42	10	119	35	73	28	8	22
Loss on sale of non-current assets	-	-	-	-	-	-	-	-	39	2	-
Impairment losses	4	6	7	26	29	93	103	-	332	37	-
Extraordinary loss due to closing and other-EL	-	-	-	-	-	-	-	-	1,259	235	-
Extraordinary loss due to closing and other-EL	-	-	-	-	-	-	-	-	1,259	235	-
Extraordinary losses	28	646	18	68	39	225	139	331	2,834	284	22
Extraordinary losses	28	646	18	68	39	225	139	331	2,834	284	22
Profit (loss) before income taxes	2,765	2,742	2,347	2,086	1,464	1,432	933	-895	-4,004	204	427
Income taxes - current	934	1,227	804	658	507	690	299	110	53	87	119
Income taxes - deferred	-293	-80	206	50	54	-33	118	294	360	-21	-182
Income taxes	640	1,146	1,011	709	562	656	418	405	413	66	-63
Profit (loss)	-	-	1,336	1,377	902	775	515	-1,300	-4,418	138	491
Profit (loss) attributable to non-controlling interests	-	-	-	-	12	3	2	1	-	-	-
Profit (loss) attributable to owners of parent	-	-	1,336	1,377	890	772	512	-1,302	-4,417	138	491