JP-listed companies
ARCS COMPANY,LIMITED

ARCS COMPANY,LIMITEDJP:9948

Market cap

¥146.4B

P/E ratio

47.6x

Income statement Balance sheet Cash flow

	Feb 28, 2013	Feb 28, 2014	Feb 28, 2015	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
Net sales	433,992	454,391	470,310	501,905	512,645	513,955	512,246	519,218	556,946	577,568	566,209	591,557
Cost of sales	330,403	345,328	355,629	379,546	386,432	386,496	382,979	388,171	413,797	429,198	424,408	442,139
Gross profit (loss)	103,588	109,063	114,681	122,359	126,212	127,458	129,267	131,046	143,149	148,370	141,800	149,417
Gross profit (loss)	103,588	109,063	114,681	122,359	126,212	127,458	129,267	131,046	143,149	148,370	141,800	149,417
Selling, general and administrative expenses	90,124	95,628	101,968	107,929	111,358	113,018	114,445	118,927	125,401	132,807	126,965	132,586
Operating profit (loss)	13,464	13,435	12,712	14,429	14,854	14,440	14,821	12,119	17,748	15,562	14,835	16,831
The advertising decoration cost	5,354	5,512	5,343	5,222	5,270	5,012	4,720	4,496	3,516	3,761	4,457	4,434
a store rental	6,580	6,951	6,992	7,294	7,303	7,025	6,904	6,731	6,871	7,464	7,292	7,286
Remuneration for directors (and other officers)	652	644	715	753	656	676	676	674	644	757	724	662
Salaries and allowances	35,797	38,630	41,291	44,071	45,390	46,070	46,602	49,316	51,896	55,253	55,554	57,837
Provision for bonuses	2,186	2,345	2,414	2,473	2,775	2,970	2,818	2,594	2,817	2,563	2,735	2,993
Provision for retirement benefits for directors (and other officers)	60	59	73	74	64	60	62	52	65	63	65	58
Provision for point card certificates	3,873	3,999	6,053	5,993	6,329	6,593	6,902	7,638	7,329	7,372	1,078	1,269
Retirement benefit expenses	929	1,052	1,011	1,186	1,513	1,265	1,100	965	1,209	1,194	1,240	1,092
Utilities expenses	7,070	7,871	8,609	8,844	8,528	8,641	8,811	8,535	7,957	9,403	12,440	12,160
Taxes and dues	1,902	1,969	2,001	2,310	2,376	2,689	2,695	2,802	2,862	2,902	2,951	3,091
Depreciation	5,073	5,251	5,540	6,121	6,290	6,433	6,378	7,063	8,212	8,745	8,709	9,724
Amortization of goodwill	592	548	484	139	139	139	139	58	93	116	93	103
Other	20,049	20,790	21,437	23,445	24,720	25,440	26,632	27,997	31,923	33,207	29,621	31,870
Selling, general and administrative expenses	90,124	95,628	101,968	107,929	111,358	113,018	114,445	118,927	125,401	132,807	126,965	132,586
Operating profit (loss)	13,464	13,435	12,712	14,429	14,854	14,440	14,821	12,119	17,748	15,562	14,835	16,831
Interest income	86	90	87	86	77	95	64	55	50	48	44	38
Dividend income	59	73	83	67	71	71	70	216	203	200	204	207
Share of profit of entities accounted for using equity method	13	11	30	13	159	21	42	83	73	69	46	53
Income from point cord	156	204	257	263	310	350	362	384	377	372	8,021	8,903
Outsourcing service income	454	460	486	525	530	545	540	426	587	600	763	731
Other	586	682	827	806	742	635	645	743	710	659	749	634
Subsidy income	-	-	-	-	29	426	105	24	39	19	35	181
Non-operating income	1,356	1,523	2,134	1,763	1,891	2,147	1,831	1,933	2,042	1,970	1,843	1,846
Other	586	682	827	806	742	635	645	743	710	659	749	634
Non-operating income	1,356	1,523	2,134	1,763	1,891	2,147	1,831	1,933	2,042	1,970	1,843	1,846
Interest income	86	90	87	86	77	95	64	55	50	48	44	38
Dividend income	59	73	83	67	71	71	70	216	203	200	204	207
Share of profit of entities accounted for using equity method	13	11	30	13	159	21	42	83	73	69	46	53
Income from point cord	156	204	257	263	310	350	362	384	377	372	8,021	8,903
Outsourcing service income	454	460	486	525	530	545	540	426	587	600	763	731
Other	586	682	827	806	742	635	645	743	710	659	749	634
Subsidy income	-	-	-	-	29	426	105	24	39	19	35	181
Non-operating income	1,356	1,523	2,134	1,763	1,891	2,147	1,831	1,933	2,042	1,970	1,843	1,846
Other	586	682	827	806	742	635	645	743	710	659	749	634
Non-operating income	1,356	1,523	2,134	1,763	1,891	2,147	1,831	1,933	2,042	1,970	1,843	1,846
Interest expenses	153	199	179	219	190	168	155	157	152	161	145	143
Provision of allowance for doubtful accounts	-	-	-	-	-	-	19	90	19	17	15	23
Provision for point card certificates	-	-	300	-	-	-	-	-	-	-	7,704	8,890
Other	154	71	76	79	84	52	33	58	114	47	73	71
Non-operating expenses	307	270	556	298	275	221	247	306	286	227	234	238
Interest expenses	153	199	179	219	190	168	155	157	152	161	145	143
Provision of allowance for doubtful accounts	-	-	-	-	-	-	19	90	19	17	15	23
Provision for point card certificates	-	-	300	-	-	-	-	-	-	-	7,704	8,890
Other	154	71	76	79	84	52	33	58	114	47	73	71
Non-operating expenses	307	270	556	298	275	221	247	306	286	227	234	238
Ordinary profit (loss)	14,513	14,688	14,290	15,894	16,471	16,366	16,405	13,746	19,503	17,306	16,444	18,439
Ordinary profit (loss)	14,513	14,688	14,290	15,894	16,471	16,366	16,405	13,746	19,503	17,306	16,444	18,439
Loss on sale and retirement of non-current assets	85	161	169	104	199	100	30	55	140	56	34	52
Loss on store closings	-	-	-	-	-	-	-	-	-	-	6	71
Impairment losses	514	362	909	1,635	1,632	1,301	1,067	1,476	488	489	1,043	867
Other	59	132	142	333	420	76	68	38	35	14	51	21
Extraordinary losses	844	1,943	1,221	2,072	2,252	1,479	2,037	1,570	664	790	1,129	1,012
Gain on sale of non-current assets	-	-	-	-	1	109	3	27	13	55	14	8
Gain on sale of investment securities	-	-	-	-	-	-	-	-	-	-	2	7
Subsidy income	-	-	-	-	-	-	-	-	289	-	55	-
Gain on bargain purchase	1,023	-	2,475	-	-	-	-	-	-	-	84	-
Gain on reversal of asset retirement obligations	-	-	-	-	15	19	-	-	-	-	-	5
Gain on cancellation of leasehold contracts	-	-	-	-	-	-	-	-	-	28	2	-
Other	17	4	27	25	23	18	11	6	-	4	22	-
Extraordinary income	1,065	4	2,934	66	38	146	60	65	316	230	179	21
Loss on retirement of non-current assets	-	-	-	-	-	-	-	-	-	-	-	-
Loss on sale and retirement of non-current assets	85	161	169	104	199	100	30	55	140	56	34	52
Loss on store closings	-	-	-	-	-	-	-	-	-	-	6	71
Impairment losses	514	362	909	1,635	1,632	1,301	1,067	1,476	488	489	1,043	867
Other	59	132	142	333	420	76	68	38	35	14	51	21
Extraordinary losses	844	1,943	1,221	2,072	2,252	1,479	2,037	1,570	664	790	1,129	1,012
Other	59	132	142	333	420	76	68	38	35	14	51	21
Profit (loss) before income taxes	14,734	12,749	16,003	13,888	14,256	15,033	14,428	12,240	19,155	16,746	15,495	17,449
Extraordinary losses	844	1,943	1,221	2,072	2,252	1,479	2,037	1,570	664	790	1,129	1,012
Income taxes - current	6,504	5,732	6,063	6,285	5,090	4,822	4,735	4,300	6,215	5,141	5,216	5,523
Profit (loss) before income taxes	14,734	12,749	16,003	13,888	14,256	15,033	14,428	12,240	19,155	16,746	15,495	17,449
Income taxes - deferred	-23	642	416	1,149	-1,332	-49	-479	1,063	-32	1,294	334	158
Income taxes - current	6,504	5,732	6,063	6,285	5,090	4,822	4,735	4,300	6,215	5,141	5,216	5,523
Income taxes	6,480	6,374	6,479	7,434	3,757	4,772	4,255	5,363	6,183	6,435	5,550	5,682
Income taxes - deferred	-23	642	416	1,149	-1,332	-49	-479	1,063	-32	1,294	334	158
Profit (loss)	-	-	-	6,453	10,499	10,260	10,172	6,876	12,972	10,310	9,944	11,766
Income taxes	6,480	6,374	6,479	7,434	3,757	4,772	4,255	5,363	6,183	6,435	5,550	5,682
Profit (loss) attributable to non-controlling interests	-	-	-	-93	5	5	4	5	5	5	-3	-
Profit (loss)	-	-	-	6,453	10,499	10,260	10,172	6,876	12,972	10,310	9,944	11,766
Profit (loss) attributable to owners of parent	-	-	-	6,547	10,493	10,255	10,168	6,870	12,967	10,304	9,947	11,766