Caulis Income Statement

Financials in millions JPY. Fiscal year is January - December.

Millions JPY. Fiscal year is Jan - Dec.

Fiscal Year	TTM	FY 2024	FY 2023
Period Ending	Jun '25 Jun 30, 2025	Dec '24 Dec 31, 2024	Dec '23 Dec 31, 2023
Revenue	1,312	1,225	995
Revenue Growth (YoY)	-	23.14%	-
Cost of Revenue	481.98	450.31	381.53
Gross Profit	829.66	774.96	613.46
Selling, General & Admin	389.82	362.29	317.6
Operating Expenses	389.82	362.29	317.6
Operating Income	439.84	412.67	295.86
Interest Expense	-2.85	-3.16	-3.48
Interest & Investment Income	0.91	0.15	0.01
Other Non Operating Income (Expenses)	2.8	-21.32	1.48
Pretax Income	440.7	388.33	293.87
Income Tax Expense	125.08	112.03	33.5
Net Income	315.62	276.3	260.37
Net Income to Common	315.62	276.3	260.37
Net Income Growth	-	6.12%	-
Shares Outstanding (Basic)	6	6	6
Shares Outstanding (Diluted)	7	7	6
Shares Change (YoY)	-	16.74%	-
EPS (Basic)	49.48	44.60	45.63
EPS (Diluted)	47.01	41.47	45.63
EPS Growth	-	-9.11%	-
Free Cash Flow	337.45	265.9	299.59
Free Cash Flow Per Share	50.27	39.91	52.50
Gross Margin	63.25%	63.25%	61.66%
Operating Margin	33.53%	33.68%	29.73%
Profit Margin	24.06%	22.55%	26.17%
Free Cash Flow Margin	25.73%	21.70%	30.11%
EBITDA	442.59	415.8	300.8
EBITDA Margin	33.74%	33.93%	30.23%
D&A For EBITDA	2.75	3.13	4.94
EBIT	439.84	412.67	295.86
EBIT Margin	33.53%	33.68%	29.73%
Effective Tax Rate	28.38%	28.85%	11.40%

Source: S&P Global Market Intelligence. Standard template. Financial Sources.