JP Stock MarketDetailed Quotes

2503 Kirin Holdings

Watchlist
  • 1971.5
  • +30.5+1.57%
20min DelayMarket Closed Feb 17 15:30 JST
1.80TMarket Cap27.44P/E (Static)

Kirin Holdings Key Stats

Quarterly+Annual
YOY yoy
Hide blank lines yoy
(FY)Dec 31, 2024
(Q3)Sep 30, 2024
(Q2)Jun 30, 2024
(Q1)Mar 31, 2024
(FY)Dec 31, 2023
(Q4)Dec 31, 2023
(Q3)Sep 30, 2023
(Q2)Jun 30, 2023
(Q1)Mar 31, 2023
(FY)Dec 31, 2022
Assets
Current assets
Cash, cash equivalents and short term investments
-9.37%127.19B
4.92%167.63B
-9.30%146.28B
28.37%160.15B
45.53%140.34B
--140.34B
-2.84%159.77B
7.77%161.28B
-22.72%124.76B
-38.73%96.44B
-Cash and cash equivalents
-9.73%118.62B
3.42%154.82B
-1.13%138.41B
29.40%151.21B
49.22%131.4B
--131.4B
-2.81%149.7B
-0.50%139.99B
-24.13%116.85B
-41.09%88.06B
-Short term investments
-4.18%8.57B
27.23%12.81B
-63.02%7.87B
13.08%8.94B
6.78%8.94B
--8.94B
-3.25%10.07B
137.73%21.29B
6.54%7.9B
5.89%8.38B
Receivables
13.02%502.88B
-2.89%426.1B
23.18%439.63B
23.13%403.82B
8.74%444.94B
--444.94B
22.60%438.78B
4.05%356.89B
6.42%327.97B
5.48%409.17B
-Accounts receivable
13.02%502.88B
-2.89%426.1B
23.18%439.63B
23.13%403.82B
8.74%444.94B
--444.94B
22.60%438.78B
4.05%356.89B
6.42%327.97B
5.48%409.17B
Inventory
8.46%358.99B
7.58%371.22B
12.84%375.79B
15.05%353.12B
14.07%330.98B
--330.98B
15.61%345.06B
15.24%333.04B
13.48%306.93B
17.37%290.17B
Holding assets for sale
----
-78.12%2.83B
-11.25%3.72B
128.05%4.07B
-92.01%4B
--4B
--12.92B
-94.22%4.2B
-97.54%1.79B
--50.12B
Other current assets
38.86%52.14B
20.56%58.24B
34.51%52.26B
25.82%56.75B
-8.70%37.55B
--37.55B
28.34%48.31B
24.03%38.86B
27.62%45.11B
20.71%41.13B
Total current assets
8.70%1.04T
2.11%1.03T
13.80%1.02T
21.25%977.91B
7.98%957.82B
--957.82B
17.06%1T
0.99%894.26B
-4.89%806.55B
7.31%887.02B
Non current assets
Net PPE
13.68%674.03B
7.43%654.26B
8.90%635.06B
7.12%606.76B
5.76%592.93B
--592.93B
2.99%609.03B
-0.05%583.14B
0.78%566.46B
5.02%560.64B
Total investment
-32.87%319.57B
-26.71%352.99B
5.77%492.66B
2.99%476.65B
2.35%476.07B
--476.07B
2.68%481.62B
1.12%465.8B
2.22%462.83B
-10.00%465.14B
-Long-term equity investment
-41.68%216.21B
-33.99%246.29B
4.94%379.85B
3.26%368.06B
2.48%370.72B
--370.72B
6.26%373.09B
6.35%361.96B
7.04%356.43B
-9.42%361.76B
-Financial asset investment
-1.89%103.36B
-1.68%106.7B
8.64%112.81B
2.05%108.59B
1.90%105.35B
--105.35B
-7.96%108.52B
-13.66%103.83B
-11.18%106.4B
-11.97%103.38B
-Including:Available-for-sale securities
-1.89%103.36B
-1.68%106.7B
8.64%112.81B
2.05%108.59B
1.90%105.35B
--105.35B
-7.96%108.52B
-13.66%103.83B
-11.18%106.4B
-11.97%103.38B
Goodwill and other intangible assets
67.27%1.16T
55.12%1.08T
64.88%838.95B
61.84%798.35B
41.53%694.11B
--694.11B
28.15%697.15B
-6.90%508.82B
-4.64%493.28B
6.48%490.43B
-Goodwill
28.40%501.48B
30.41%508.84B
49.54%459.8B
52.15%442.67B
34.90%390.57B
--390.57B
23.94%390.17B
-1.94%307.48B
-8.28%290.94B
9.58%289.53B
-Other intangible assets
117.29%659.56B
86.51%572.56B
88.32%379.15B
75.78%355.67B
51.09%303.54B
--303.54B
33.92%306.98B
-13.57%201.34B
1.15%202.34B
2.32%200.9B
Deferred tax assets-non current
0.40%109.76B
-9.25%104.65B
-8.37%107.45B
-8.69%102.98B
-1.80%109.32B
--109.32B
-12.58%115.33B
-3.23%117.26B
-0.71%112.79B
1.81%111.33B
Other non current assets
23.46%48.57B
53.59%43.15B
52.29%43.1B
52.07%42.06B
42.02%39.34B
--39.34B
11.02%28.09B
11.90%28.3B
8.84%27.66B
11.98%27.7B
Total non current assets
20.99%2.31T
15.81%2.24T
24.30%2.12T
21.88%2.03T
15.50%1.91T
--1.91T
9.63%1.93T
-1.94%1.7T
-0.48%1.66T
0.60%1.66T
Total assets
16.89%3.35T
11.12%3.26T
20.69%3.13T
21.67%3T
12.88%2.87T
--2.87T
12.06%2.94T
-0.95%2.6T
-1.97%2.47T
2.85%2.54T
Liabilities
Current liabilities
Financial liabilities
-18.15%132.92B
0.59%353.16B
-23.90%177.43B
6.87%182.98B
-6.82%162.39B
--162.39B
63.53%351.09B
-13.78%233.15B
-27.47%171.22B
4.11%174.28B
-Current debt and capital lease obligation
-22.54%77.99B
2.53%298.51B
-30.83%121.3B
12.96%131.57B
-12.04%100.67B
--100.67B
93.30%291.15B
-9.74%175.35B
-31.05%116.47B
12.77%114.46B
-Including:Current debt
-22.54%77.99B
2.53%298.51B
-30.83%121.3B
12.96%131.57B
-12.04%100.67B
--100.67B
93.30%291.15B
-9.74%175.35B
-31.05%116.47B
12.77%114.46B
-Other financial liabilities
-10.99%54.94B
-8.84%54.65B
-2.90%56.13B
-6.10%51.4B
3.17%61.72B
--61.72B
-6.44%59.94B
-24.09%57.8B
-18.47%54.74B
-9.23%59.82B
Payables
18.76%375.69B
5.96%337.87B
27.09%348.08B
38.59%328.2B
17.26%316.36B
--316.36B
23.07%318.86B
9.90%273.88B
9.07%236.81B
7.18%269.8B
-accounts payable
18.78%364.27B
4.72%315.57B
28.16%332.07B
40.57%320.59B
15.64%306.67B
--306.67B
28.02%301.33B
8.31%259.11B
9.16%228.07B
15.52%265.19B
-Total tax payable
17.97%11.43B
27.24%22.3B
8.35%16.01B
-12.95%7.61B
110.08%9.69B
--9.69B
-26.08%17.53B
48.27%14.78B
6.67%8.74B
-79.19%4.61B
Current provisions
194.10%12.21B
-14.60%3.64B
7.47%3.35B
17.64%4.08B
39.83%4.15B
--4.15B
259.18%4.27B
192.96%3.12B
140.90%3.47B
56.23%2.97B
Held for sale liabilities
----
----
----
----
--0
--0
--0
--0
--0
--8.12B
Other current liabilities
17.55%223.24B
-7.35%177.09B
27.87%188.59B
22.32%178.15B
6.97%189.9B
--189.9B
23.46%191.14B
8.34%147.49B
3.41%145.64B
-0.22%177.53B
Current liabilities
10.59%744.07B
0.74%871.76B
9.09%717.45B
24.46%693.4B
6.34%672.81B
--672.81B
37.40%865.36B
0.12%657.64B
-6.44%557.14B
5.63%632.7B
Non current liabilities
Non current financial liabilities
35.75%866.98B
26.06%677.62B
40.99%693.98B
26.16%712.56B
18.63%638.64B
--638.64B
-2.67%537.52B
-14.48%492.24B
-5.77%564.82B
-9.59%538.32B
-Long term debt and capital lease obligation
40.28%779.58B
31.21%596.04B
48.06%605.97B
42.71%625.9B
35.99%555.73B
--555.73B
9.13%454.26B
-6.53%409.27B
-5.12%438.59B
-9.18%408.66B
-Including:Long term debt
40.28%779.58B
31.21%596.04B
48.06%605.97B
42.71%625.9B
35.99%555.73B
--555.73B
9.13%454.26B
-6.53%409.27B
-5.12%438.59B
-9.18%408.66B
-Other financial liabilities-Non current
5.41%87.4B
-2.01%81.59B
6.07%88.01B
-31.35%86.66B
-36.05%82.91B
--82.91B
-38.78%83.27B
-39.77%82.97B
-7.94%126.23B
-10.86%129.66B
Long term provisions
64.50%7.1B
98.31%8.35B
-2.76%4.16B
25.82%4.09B
31.11%4.32B
--4.32B
-8.18%4.21B
-16.74%4.28B
-33.03%3.25B
-30.06%3.29B
Long term pension and other post-retirement benefit plans
-0.44%54.99B
-5.44%55.54B
-5.54%55.92B
-5.06%55.45B
-4.92%55.23B
--55.23B
-9.20%58.74B
-6.81%59.2B
-6.01%58.41B
-6.25%58.08B
Non current deferred liabilities
217.03%123.23B
179.97%111.94B
239.35%47.45B
218.18%49.42B
186.57%38.87B
--38.87B
148.50%39.98B
-12.92%13.98B
20.62%15.53B
27.89%13.56B
Other non current liabilities
-28.94%24.08B
-26.91%25.92B
-27.19%27.66B
-16.43%32.33B
-21.38%33.89B
--33.89B
-22.46%35.47B
-16.81%37.99B
-21.85%38.68B
-17.59%43.1B
Total non current liabilities
39.62%1.08T
30.10%879.38B
36.45%829.16B
25.44%853.84B
17.46%770.94B
--770.94B
-1.09%675.92B
-13.92%607.68B
-6.60%680.69B
-9.47%656.37B
Total liabilities
26.09%1.82T
13.62%1.75T
22.23%1.55T
25.00%1.55T
12.00%1.44T
--1.44T
17.37%1.54T
-7.15%1.27T
-6.52%1.24T
-2.63%1.29T
Shareholders'equity
Share capital
0.00%102.05B
0.00%102.05B
0.00%102.05B
0.00%102.05B
0.00%102.05B
--102.05B
0.00%102.05B
0.00%102.05B
0.00%102.05B
0.00%102.05B
-common stock
0.00%102.05B
0.00%102.05B
0.00%102.05B
0.00%102.05B
0.00%102.05B
--102.05B
0.00%102.05B
0.00%102.05B
0.00%102.05B
0.00%102.05B
Additional paid-in capital
-55.10%9.5B
-50.69%10.38B
-36.59%13.27B
-8.84%19.06B
-17.12%21.15B
--21.15B
-17.09%21.04B
-17.22%20.92B
-17.02%20.91B
1.65%25.52B
Retained earnings
0.21%1.13T
5.11%1.15T
8.10%1.16T
8.28%1.12T
6.08%1.13T
--1.13T
1.69%1.09T
3.97%1.07T
4.98%1.04T
6.58%1.06T
Less: Treasury stock
-0.12%251.38B
-0.12%251.35B
-0.13%251.33B
-0.04%251.68B
-0.04%251.68B
--251.68B
-0.05%251.67B
10.98%251.67B
24.77%251.79B
24.77%251.79B
Other equity interest
43.70%190.43B
8.35%160.58B
127.42%270.81B
171.07%168.6B
227.84%132.52B
--132.52B
83.53%148.2B
125.42%119.08B
187.51%62.2B
237.74%40.42B
Total stockholders'equity
4.32%1.18T
5.20%1.17T
21.80%1.29T
19.61%1.16T
15.57%1.13T
--1.13T
7.89%1.11T
7.93%1.06T
3.80%971.92B
9.60%980.02B
Noncontrolling interests
20.10%352.19B
20.79%340.82B
9.18%297.87B
13.51%294.91B
7.35%293.26B
--293.26B
2.38%282.15B
-1.91%272.83B
0.49%259.81B
7.63%273.18B
Total equity
7.57%1.53T
8.36%1.51T
19.22%1.59T
18.33%1.46T
13.78%1.43T
--1.43T
6.73%1.39T
5.76%1.33T
3.08%1.23T
9.16%1.25T
Currency Unit
JPY
JPY
JPY
JPY
JPY
JPY
JPY
JPY
JPY
JPY
Accounting Standards
NonUS-GAAP
NonUS-GAAP
NonUS-GAAP
NonUS-GAAP
NonUS-GAAP
NonUS-GAAP
NonUS-GAAP
NonUS-GAAP
NonUS-GAAP
NonUS-GAAP
(FY)Dec 31, 2024(Q3)Sep 30, 2024(Q2)Jun 30, 2024(Q1)Mar 31, 2024(FY)Dec 31, 2023(Q4)Dec 31, 2023(Q3)Sep 30, 2023(Q2)Jun 30, 2023(Q1)Mar 31, 2023(FY)Dec 31, 2022
Assets
Current assets
Cash, cash equivalents and short term investments -9.37%127.19B4.92%167.63B-9.30%146.28B28.37%160.15B45.53%140.34B--140.34B-2.84%159.77B7.77%161.28B-22.72%124.76B-38.73%96.44B
-Cash and cash equivalents -9.73%118.62B3.42%154.82B-1.13%138.41B29.40%151.21B49.22%131.4B--131.4B-2.81%149.7B-0.50%139.99B-24.13%116.85B-41.09%88.06B
-Short term investments -4.18%8.57B27.23%12.81B-63.02%7.87B13.08%8.94B6.78%8.94B--8.94B-3.25%10.07B137.73%21.29B6.54%7.9B5.89%8.38B
Receivables 13.02%502.88B-2.89%426.1B23.18%439.63B23.13%403.82B8.74%444.94B--444.94B22.60%438.78B4.05%356.89B6.42%327.97B5.48%409.17B
-Accounts receivable 13.02%502.88B-2.89%426.1B23.18%439.63B23.13%403.82B8.74%444.94B--444.94B22.60%438.78B4.05%356.89B6.42%327.97B5.48%409.17B
Inventory 8.46%358.99B7.58%371.22B12.84%375.79B15.05%353.12B14.07%330.98B--330.98B15.61%345.06B15.24%333.04B13.48%306.93B17.37%290.17B
Holding assets for sale -----78.12%2.83B-11.25%3.72B128.05%4.07B-92.01%4B--4B--12.92B-94.22%4.2B-97.54%1.79B--50.12B
Other current assets 38.86%52.14B20.56%58.24B34.51%52.26B25.82%56.75B-8.70%37.55B--37.55B28.34%48.31B24.03%38.86B27.62%45.11B20.71%41.13B
Total current assets 8.70%1.04T2.11%1.03T13.80%1.02T21.25%977.91B7.98%957.82B--957.82B17.06%1T0.99%894.26B-4.89%806.55B7.31%887.02B
Non current assets
Net PPE 13.68%674.03B7.43%654.26B8.90%635.06B7.12%606.76B5.76%592.93B--592.93B2.99%609.03B-0.05%583.14B0.78%566.46B5.02%560.64B
Total investment -32.87%319.57B-26.71%352.99B5.77%492.66B2.99%476.65B2.35%476.07B--476.07B2.68%481.62B1.12%465.8B2.22%462.83B-10.00%465.14B
-Long-term equity investment -41.68%216.21B-33.99%246.29B4.94%379.85B3.26%368.06B2.48%370.72B--370.72B6.26%373.09B6.35%361.96B7.04%356.43B-9.42%361.76B
-Financial asset investment -1.89%103.36B-1.68%106.7B8.64%112.81B2.05%108.59B1.90%105.35B--105.35B-7.96%108.52B-13.66%103.83B-11.18%106.4B-11.97%103.38B
-Including:Available-for-sale securities -1.89%103.36B-1.68%106.7B8.64%112.81B2.05%108.59B1.90%105.35B--105.35B-7.96%108.52B-13.66%103.83B-11.18%106.4B-11.97%103.38B
Goodwill and other intangible assets 67.27%1.16T55.12%1.08T64.88%838.95B61.84%798.35B41.53%694.11B--694.11B28.15%697.15B-6.90%508.82B-4.64%493.28B6.48%490.43B
-Goodwill 28.40%501.48B30.41%508.84B49.54%459.8B52.15%442.67B34.90%390.57B--390.57B23.94%390.17B-1.94%307.48B-8.28%290.94B9.58%289.53B
-Other intangible assets 117.29%659.56B86.51%572.56B88.32%379.15B75.78%355.67B51.09%303.54B--303.54B33.92%306.98B-13.57%201.34B1.15%202.34B2.32%200.9B
Deferred tax assets-non current 0.40%109.76B-9.25%104.65B-8.37%107.45B-8.69%102.98B-1.80%109.32B--109.32B-12.58%115.33B-3.23%117.26B-0.71%112.79B1.81%111.33B
Other non current assets 23.46%48.57B53.59%43.15B52.29%43.1B52.07%42.06B42.02%39.34B--39.34B11.02%28.09B11.90%28.3B8.84%27.66B11.98%27.7B
Total non current assets 20.99%2.31T15.81%2.24T24.30%2.12T21.88%2.03T15.50%1.91T--1.91T9.63%1.93T-1.94%1.7T-0.48%1.66T0.60%1.66T
Total assets 16.89%3.35T11.12%3.26T20.69%3.13T21.67%3T12.88%2.87T--2.87T12.06%2.94T-0.95%2.6T-1.97%2.47T2.85%2.54T
Liabilities
Current liabilities
Financial liabilities -18.15%132.92B0.59%353.16B-23.90%177.43B6.87%182.98B-6.82%162.39B--162.39B63.53%351.09B-13.78%233.15B-27.47%171.22B4.11%174.28B
-Current debt and capital lease obligation -22.54%77.99B2.53%298.51B-30.83%121.3B12.96%131.57B-12.04%100.67B--100.67B93.30%291.15B-9.74%175.35B-31.05%116.47B12.77%114.46B
-Including:Current debt -22.54%77.99B2.53%298.51B-30.83%121.3B12.96%131.57B-12.04%100.67B--100.67B93.30%291.15B-9.74%175.35B-31.05%116.47B12.77%114.46B
-Other financial liabilities -10.99%54.94B-8.84%54.65B-2.90%56.13B-6.10%51.4B3.17%61.72B--61.72B-6.44%59.94B-24.09%57.8B-18.47%54.74B-9.23%59.82B
Payables 18.76%375.69B5.96%337.87B27.09%348.08B38.59%328.2B17.26%316.36B--316.36B23.07%318.86B9.90%273.88B9.07%236.81B7.18%269.8B
-accounts payable 18.78%364.27B4.72%315.57B28.16%332.07B40.57%320.59B15.64%306.67B--306.67B28.02%301.33B8.31%259.11B9.16%228.07B15.52%265.19B
-Total tax payable 17.97%11.43B27.24%22.3B8.35%16.01B-12.95%7.61B110.08%9.69B--9.69B-26.08%17.53B48.27%14.78B6.67%8.74B-79.19%4.61B
Current provisions 194.10%12.21B-14.60%3.64B7.47%3.35B17.64%4.08B39.83%4.15B--4.15B259.18%4.27B192.96%3.12B140.90%3.47B56.23%2.97B
Held for sale liabilities ------------------0--0--0--0--0--8.12B
Other current liabilities 17.55%223.24B-7.35%177.09B27.87%188.59B22.32%178.15B6.97%189.9B--189.9B23.46%191.14B8.34%147.49B3.41%145.64B-0.22%177.53B
Current liabilities 10.59%744.07B0.74%871.76B9.09%717.45B24.46%693.4B6.34%672.81B--672.81B37.40%865.36B0.12%657.64B-6.44%557.14B5.63%632.7B
Non current liabilities
Non current financial liabilities 35.75%866.98B26.06%677.62B40.99%693.98B26.16%712.56B18.63%638.64B--638.64B-2.67%537.52B-14.48%492.24B-5.77%564.82B-9.59%538.32B
-Long term debt and capital lease obligation 40.28%779.58B31.21%596.04B48.06%605.97B42.71%625.9B35.99%555.73B--555.73B9.13%454.26B-6.53%409.27B-5.12%438.59B-9.18%408.66B
-Including:Long term debt 40.28%779.58B31.21%596.04B48.06%605.97B42.71%625.9B35.99%555.73B--555.73B9.13%454.26B-6.53%409.27B-5.12%438.59B-9.18%408.66B
-Other financial liabilities-Non current 5.41%87.4B-2.01%81.59B6.07%88.01B-31.35%86.66B-36.05%82.91B--82.91B-38.78%83.27B-39.77%82.97B-7.94%126.23B-10.86%129.66B
Long term provisions 64.50%7.1B98.31%8.35B-2.76%4.16B25.82%4.09B31.11%4.32B--4.32B-8.18%4.21B-16.74%4.28B-33.03%3.25B-30.06%3.29B
Long term pension and other post-retirement benefit plans -0.44%54.99B-5.44%55.54B-5.54%55.92B-5.06%55.45B-4.92%55.23B--55.23B-9.20%58.74B-6.81%59.2B-6.01%58.41B-6.25%58.08B
Non current deferred liabilities 217.03%123.23B179.97%111.94B239.35%47.45B218.18%49.42B186.57%38.87B--38.87B148.50%39.98B-12.92%13.98B20.62%15.53B27.89%13.56B
Other non current liabilities -28.94%24.08B-26.91%25.92B-27.19%27.66B-16.43%32.33B-21.38%33.89B--33.89B-22.46%35.47B-16.81%37.99B-21.85%38.68B-17.59%43.1B
Total non current liabilities 39.62%1.08T30.10%879.38B36.45%829.16B25.44%853.84B17.46%770.94B--770.94B-1.09%675.92B-13.92%607.68B-6.60%680.69B-9.47%656.37B
Total liabilities 26.09%1.82T13.62%1.75T22.23%1.55T25.00%1.55T12.00%1.44T--1.44T17.37%1.54T-7.15%1.27T-6.52%1.24T-2.63%1.29T
Shareholders'equity
Share capital 0.00%102.05B0.00%102.05B0.00%102.05B0.00%102.05B0.00%102.05B--102.05B0.00%102.05B0.00%102.05B0.00%102.05B0.00%102.05B
-common stock 0.00%102.05B0.00%102.05B0.00%102.05B0.00%102.05B0.00%102.05B--102.05B0.00%102.05B0.00%102.05B0.00%102.05B0.00%102.05B
Additional paid-in capital -55.10%9.5B-50.69%10.38B-36.59%13.27B-8.84%19.06B-17.12%21.15B--21.15B-17.09%21.04B-17.22%20.92B-17.02%20.91B1.65%25.52B
Retained earnings 0.21%1.13T5.11%1.15T8.10%1.16T8.28%1.12T6.08%1.13T--1.13T1.69%1.09T3.97%1.07T4.98%1.04T6.58%1.06T
Less: Treasury stock -0.12%251.38B-0.12%251.35B-0.13%251.33B-0.04%251.68B-0.04%251.68B--251.68B-0.05%251.67B10.98%251.67B24.77%251.79B24.77%251.79B
Other equity interest 43.70%190.43B8.35%160.58B127.42%270.81B171.07%168.6B227.84%132.52B--132.52B83.53%148.2B125.42%119.08B187.51%62.2B237.74%40.42B
Total stockholders'equity 4.32%1.18T5.20%1.17T21.80%1.29T19.61%1.16T15.57%1.13T--1.13T7.89%1.11T7.93%1.06T3.80%971.92B9.60%980.02B
Noncontrolling interests 20.10%352.19B20.79%340.82B9.18%297.87B13.51%294.91B7.35%293.26B--293.26B2.38%282.15B-1.91%272.83B0.49%259.81B7.63%273.18B
Total equity 7.57%1.53T8.36%1.51T19.22%1.59T18.33%1.46T13.78%1.43T--1.43T6.73%1.39T5.76%1.33T3.08%1.23T9.16%1.25T
Currency Unit JPYJPYJPYJPYJPYJPYJPYJPYJPYJPY
Accounting Standards NonUS-GAAPNonUS-GAAPNonUS-GAAPNonUS-GAAPNonUS-GAAPNonUS-GAAPNonUS-GAAPNonUS-GAAPNonUS-GAAPNonUS-GAAP