Kappa Create Income Statement

Financials in millions JPY. Fiscal year is April - March.

Millions JPY. Fiscal year is Apr - Mar.

Fiscal Year	FY 2026	FY 2025	FY 2024	FY 2023	FY 2022
Period Ending	Mar '26 Mar 31, 2026	Mar '25 Mar 31, 2025	Mar '24 Mar 31, 2024	Mar '23 Mar 31, 2023	Mar '22 Mar 31, 2022
Revenue	73,193	73,208	72,196	70,437	67,206
Revenue Growth (YoY)	-0.02%	1.40%	2.50%	4.81%	3.58%
Cost of Revenue	35,412	34,951	34,664	34,714	33,683
Gross Profit	37,781	38,257	37,532	35,723	33,523
Selling, General & Admin	36,918	36,489	35,512	36,496	35,283
Other Operating Expenses	330	333	326	330	353
Operating Expenses	37,248	36,822	35,838	36,826	35,636
Operating Income	533	1,435	1,694	-1,103	-2,113
Interest Expense	-199	-203	-189	-168	-143
Interest & Investment Income	102	93	95	80	90
Currency Exchange Gain (Loss)	11	-12	-	-	-
Other Non Operating Income (Expenses)	145	153	116	89	275
EBT Excluding Unusual Items	592	1,466	1,716	-1,102	-1,891
Gain (Loss) on Sale of Assets	-	1	1	2	423
Asset Writedown	-721	-287	-172	-1,711	-491
Legal Settlements	-	-30	-	-	-
Other Unusual Items	-1	10	33	-18	2,794
Pretax Income	-130	1,160	1,578	-2,829	835
Income Tax Expense	273	162	179	232	43
Earnings From Continuing Operations	-403	998	1,399	-3,061	792
Minority Interest in Earnings	9	34	-3	20	-56
Net Income	-394	1,032	1,396	-3,041	736
Preferred Dividends & Other Adjustments	-	7	-	-	-
Net Income to Common	-394	1,025	1,396	-3,041	736
Net Income Growth	-	-26.07%	-	-	-
Shares Outstanding (Basic)	49	49	49	49	49
Shares Outstanding (Diluted)	49	49	49	49	49
Shares Change (YoY)	0.01%	0.01%	0.00%	0.01%	0.01%
EPS (Basic)	-7.98	20.77	28.29	-61.64	14.92
EPS (Diluted)	-7.98	20.77	28.29	-61.64	14.92
EPS Growth	-	-26.58%	-	-	-
Free Cash Flow	666	2,172	1,120	1,348	1,702
Free Cash Flow Per Share	13.49	44.02	22.70	27.32	34.50
Dividend Per Share	-	5.000	5.000	-	-
Gross Margin	51.62%	52.26%	51.99%	50.72%	49.88%
Operating Margin	0.73%	1.96%	2.35%	-1.57%	-3.14%
Profit Margin	-0.54%	1.40%	1.93%	-4.32%	1.09%
Free Cash Flow Margin	0.91%	2.97%	1.55%	1.91%	2.53%
EBITDA	2,861	3,706	3,902	1,008	-131
EBITDA Margin	3.91%	5.06%	5.41%	1.43%	-0.19%
D&A For EBITDA	2,328	2,271	2,208	2,111	1,982
EBIT	533	1,435	1,694	-1,103	-2,113
EBIT Margin	0.73%	1.96%	2.35%	-1.57%	-3.14%
Effective Tax Rate	-	13.97%	11.34%	-	5.15%

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