JP Stock MarketDetailed Quotes

2752 Fujio Food Group

Watchlist
  • 1178
  • -7-0.59%
20min DelayTrading Mar 31 10:53 JST
60.36BMarket Cap117.45P/E (Static)

Fujio Food Group 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
99.66%12.74B
1.30%6.4B
-4.09%6.29B
1.49%6.25B
10.65%6.38B
--6.38B
9.38%6.32B
0.49%6.56B
-8.11%6.16B
-28.51%5.77B
-Cash and cash equivalents
99.66%12.74B
1.30%6.4B
-4.09%6.29B
1.49%6.25B
10.65%6.38B
--6.38B
9.38%6.32B
0.49%6.56B
-8.11%6.16B
-28.51%5.77B
Receivables
5.52%784M
21.58%845M
6.54%814M
3.27%822M
16.46%743M
--743M
-46.12%695M
-70.06%764M
-65.81%796M
-58.73%638M
-Accounts receivable
11.82%634M
11.78%579M
9.07%577M
17.47%612M
5.19%567M
--567M
36.68%518M
45.33%529M
20.88%521M
18.98%539M
-Gross accounts receivable
11.82%634M
11.78%579M
9.07%577M
17.47%612M
5.19%567M
--567M
36.68%518M
45.33%529M
20.88%521M
18.98%539M
-Other receivables
-14.77%150M
50.28%266M
0.85%237M
-23.64%210M
77.78%176M
--176M
-80.57%177M
-89.26%235M
-85.50%275M
-90.94%99M
Inventory
15.48%194M
0.74%137M
-6.47%130M
-13.38%136M
-11.11%168M
--168M
5.43%136M
12.10%139M
36.52%157M
40.00%189M
Prepaid assets
-0.52%1.54B
-6.34%1.23B
30.70%1.39B
20.54%1.64B
4.59%1.55B
--1.55B
20.42%1.31B
5.03%1.07B
18.42%1.36B
5.04%1.48B
Other current assets
-72.52%72M
-27.37%199M
4.36%287M
-48.65%266M
-44.14%262M
--262M
-35.07%274M
118.25%275M
324.59%518M
263.57%469M
Total current assets
68.42%15.33B
0.86%8.81B
1.27%8.91B
1.39%9.12B
6.54%9.1B
--9.1B
0.32%8.73B
-14.90%8.8B
-13.68%9B
-24.31%8.54B
Non current assets
Net PPE
-1.97%8.12B
-14.02%8.05B
-13.03%8.23B
-13.98%8.35B
-16.86%8.28B
--8.28B
-15.58%9.36B
-18.70%9.46B
-17.84%9.7B
-13.71%9.96B
-Gross PP&E
-1.97%8.12B
-0.68%26.28B
-0.71%26.18B
-3.65%26.16B
-69.75%8.28B
--8.28B
-4.33%26.46B
-4.83%26.36B
-2.70%27.15B
-1.40%27.38B
-Accumulated depreciation
----
-6.61%-18.23B
-6.19%-17.95B
-2.10%-17.81B
----
----
-3.19%-17.1B
-5.21%-16.9B
-8.42%-17.45B
-7.37%-17.42B
Total investment
-3.05%508M
-27.94%454M
-13.77%482M
0.76%533M
-6.09%524M
--524M
14.75%630M
-15.81%559M
-20.93%529M
4.30%558M
-Long-term equity investment
35.25%165M
-17.28%134M
-19.88%129M
-9.15%129M
-17.57%122M
--122M
4.52%162M
-41.45%161M
-46.42%142M
11.28%148M
-Financial asset investment
-14.68%343M
-31.62%320M
-11.31%353M
4.39%404M
-1.95%402M
--402M
18.78%468M
2.31%398M
-4.21%387M
1.99%410M
-Including:Available-for-sale securities
-14.68%343M
-31.62%320M
-11.31%353M
4.39%404M
-1.95%402M
--402M
18.78%468M
2.31%398M
-4.21%387M
1.99%410M
Goodwill and other intangible assets
-7.42%1.3B
-7.55%1.32B
-7.54%1.35B
-7.47%1.38B
-7.40%1.4B
--1.4B
-7.26%1.43B
-7.13%1.46B
-7.01%1.49B
-6.95%1.51B
-Goodwill
-7.17%1.27B
-7.05%1.29B
-6.92%1.32B
-6.81%1.34B
-6.63%1.37B
--1.37B
-6.58%1.39B
-6.41%1.42B
-6.37%1.44B
-6.27%1.46B
-Other intangible assets
-17.14%29M
-25.64%29M
-28.57%30M
-28.26%33M
-30.00%35M
--35M
-26.42%39M
-26.32%42M
-23.33%46M
-23.08%50M
Deferred tax assets-non current
-37.50%10M
23.08%16M
23.08%16M
23.08%16M
23.08%16M
--16M
-98.59%13M
-98.19%13M
-98.19%13M
-98.59%13M
Other non current assets
8.89%1.04B
8.88%1.05B
7.38%1.02B
6.85%1.03B
2.14%956M
--956M
11.65%968M
-0.11%948M
-1.73%964M
5.41%936M
Total non current assets
-1.82%10.98B
-12.15%10.89B
-10.82%11.09B
-10.98%11.3B
-13.89%11.18B
--11.18B
-17.15%12.4B
-19.95%12.44B
-19.54%12.69B
-16.33%12.99B
Total assets
29.69%26.31B
-6.78%19.7B
-5.81%20B
-5.86%20.42B
-5.77%20.29B
--20.29B
-10.73%21.13B
-17.94%21.24B
-17.20%21.69B
-19.69%21.53B
Liabilities
Current liabilities
Financial liabilities
-69.51%1.51B
-68.05%1.64B
-14.18%4.63B
-13.02%4.82B
-12.89%4.95B
--4.95B
-11.22%5.13B
-7.68%5.4B
-6.41%5.54B
-5.96%5.69B
-Current debt and capital lease obligation
-69.51%1.51B
-68.05%1.64B
-14.18%4.63B
-13.02%4.82B
-12.89%4.95B
--4.95B
-11.22%5.13B
-7.68%5.4B
-6.41%5.54B
-5.96%5.69B
-Including:Current debt
-69.51%1.51B
-68.05%1.64B
-14.18%4.63B
-13.02%4.82B
-12.89%4.95B
--4.95B
-11.22%5.13B
-7.68%5.4B
-6.41%5.54B
-5.96%5.69B
Payables
8.87%3.6B
5.60%3.19B
10.66%3.04B
7.55%3.22B
9.41%3.3B
--3.3B
13.80%3.02B
7.85%2.75B
17.60%2.99B
-0.56%3.02B
-accounts payable
9.56%1.56B
14.29%1.41B
10.15%1.37B
2.76%1.45B
8.05%1.42B
--1.42B
13.13%1.23B
11.70%1.24B
28.29%1.42B
5.11%1.32B
-Total tax payable
10.55%545M
-14.05%471M
6.43%364M
69.87%406M
22.33%493M
--493M
32.69%548M
10.68%342M
-4.02%239M
-32.04%403M
-Other payable
7.57%1.49B
5.65%1.31B
12.44%1.31B
1.49%1.36B
6.77%1.39B
--1.39B
7.65%1.24B
3.28%1.17B
12.23%1.34B
9.16%1.3B
Current provisions
-50.00%20M
-69.23%8M
-60.66%24M
-49.25%34M
185.71%40M
--40M
52.94%26M
454.55%61M
318.75%67M
-6.67%14M
Pension and other retirement benefit plans
54.85%463M
16.80%292M
15.38%330M
17.12%260M
20.08%299M
--299M
21.95%250M
23.81%286M
26.86%222M
25.76%249M
Accrued and deferred income
8.87%589M
-7.84%529M
17.48%578M
9.84%558M
-8.46%541M
--541M
12.99%574M
8.61%492M
18.14%508M
7.26%591M
Other current liabilities
2.98%380M
2.84%399M
10.30%407M
32.66%463M
7.27%369M
--369M
33.79%388M
32.73%369M
18.31%349M
32.31%344M
Current liabilities
-31.00%6.56B
-35.49%6.05B
-3.65%9.01B
-3.37%9.35B
-4.02%9.5B
--9.5B
-0.68%9.38B
-0.15%9.35B
3.19%9.68B
-2.01%9.9B
Non current liabilities
Non current financial liabilities
25.29%9.2B
26.16%9.52B
-12.40%6.89B
-14.09%7.06B
-15.57%7.34B
--7.34B
-17.27%7.54B
-18.18%7.87B
-18.77%8.22B
-18.62%8.7B
-Long term debt and capital lease obligation
25.29%9.2B
26.16%9.52B
-12.40%6.89B
-14.09%7.06B
-15.57%7.34B
--7.34B
-17.27%7.54B
-18.18%7.87B
-18.77%8.22B
-18.62%8.7B
-Including:Long term debt
24.81%9.14B
25.58%9.46B
-12.95%6.84B
-14.47%7.03B
-15.69%7.32B
--7.32B
-17.23%7.53B
-18.15%7.86B
-18.63%8.22B
-18.49%8.69B
-Including:Long term capital lease obligation
210.53%59M
391.67%59M
273.33%56M
428.57%37M
90.00%19M
--19M
-36.84%12M
-31.82%15M
-73.08%7M
-66.67%10M
Long term accounts payable and other payables
----
----
----
----
----
----
----
----
0.00%100M
-11.50%100M
Long term provisions
-0.45%1.11B
-3.45%1.12B
-9.26%1.11B
-9.24%1.11B
-13.64%1.11B
--1.11B
-1.86%1.16B
3.74%1.22B
5.61%1.22B
12.57%1.29B
Non current deferred liabilities
3.01%137M
-10.19%141M
2.74%150M
4.14%151M
-8.28%133M
--133M
375.76%157M
356.25%146M
367.74%145M
417.86%145M
Other non current liabilities
-4.46%729M
-1.58%747M
0.00%755M
-0.40%756M
-6.61%763M
--763M
-6.99%759M
-9.90%755M
-6.53%759M
1.62%817M
Total non current liabilities
19.48%11.18B
19.81%11.52B
-10.86%8.91B
-13.10%9.08B
-15.35%9.35B
--9.35B
-14.49%9.62B
-15.08%9.99B
-14.51%10.45B
-13.53%11.05B
Total liabilities
-5.96%17.73B
-7.50%17.58B
-7.37%17.92B
-8.42%18.43B
-10.00%18.86B
--18.86B
-8.18%19B
-8.46%19.34B
-6.83%20.13B
-8.44%20.95B
Shareholders'equity
Share capital
126.72%5.96B
3.96%2.73B
3.96%2.73B
11.14%2.69B
14.37%2.63B
--2.63B
14.37%2.63B
14.37%2.63B
8.60%2.42B
2.96%2.3B
-common stock
126.72%5.96B
3.96%2.73B
3.96%2.73B
11.14%2.69B
14.37%2.63B
--2.63B
14.37%2.63B
14.37%2.63B
8.60%2.42B
2.96%2.3B
Additional paid-in capital
99.91%6.66B
3.12%3.44B
3.12%3.44B
8.63%3.4B
28.55%3.33B
--3.33B
28.55%3.33B
28.55%3.33B
23.77%3.13B
2.61%2.59B
Retained earnings
9.96%-4.15B
-5.29%-4.14B
-2.80%-4.22B
-5.54%-4.23B
-17.90%-4.61B
---4.61B
-161.20%-3.93B
-1,575.54%-4.1B
-1,652.33%-4.01B
-884.89%-3.91B
Less: Treasury stock
--0
--0
--0
--0
--0
--0
--0
--0
--0
0.00%439M
Other reserves
68.25%106M
-12.50%77M
457.14%117M
5,150.00%105M
125.00%63M
--63M
319.05%88M
162.50%21M
-66.67%2M
450.00%28M
Other equity interest
----
-6.67%14M
-6.67%14M
-17.65%14M
36.36%15M
--15M
36.36%15M
36.36%15M
41.67%17M
-8.33%11M
Total stockholders'equity
500.70%8.57B
-0.56%2.12B
9.93%2.08B
26.68%1.99B
146.46%1.43B
--1.43B
-28.42%2.13B
-60.12%1.89B
-65.91%1.57B
-85.25%579M
Noncontrolling interests
50.00%6M
--5M
--5M
--5M
--4M
--4M
----
----
----
--0
Total equity
499.44%8.58B
-0.33%2.12B
10.20%2.09B
26.99%1.99B
147.15%1.43B
--1.43B
-28.42%2.13B
-60.12%1.89B
-65.91%1.57B
-85.25%579M
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 99.66%12.74B1.30%6.4B-4.09%6.29B1.49%6.25B10.65%6.38B--6.38B9.38%6.32B0.49%6.56B-8.11%6.16B-28.51%5.77B
-Cash and cash equivalents 99.66%12.74B1.30%6.4B-4.09%6.29B1.49%6.25B10.65%6.38B--6.38B9.38%6.32B0.49%6.56B-8.11%6.16B-28.51%5.77B
Receivables 5.52%784M21.58%845M6.54%814M3.27%822M16.46%743M--743M-46.12%695M-70.06%764M-65.81%796M-58.73%638M
-Accounts receivable 11.82%634M11.78%579M9.07%577M17.47%612M5.19%567M--567M36.68%518M45.33%529M20.88%521M18.98%539M
-Gross accounts receivable 11.82%634M11.78%579M9.07%577M17.47%612M5.19%567M--567M36.68%518M45.33%529M20.88%521M18.98%539M
-Other receivables -14.77%150M50.28%266M0.85%237M-23.64%210M77.78%176M--176M-80.57%177M-89.26%235M-85.50%275M-90.94%99M
Inventory 15.48%194M0.74%137M-6.47%130M-13.38%136M-11.11%168M--168M5.43%136M12.10%139M36.52%157M40.00%189M
Prepaid assets -0.52%1.54B-6.34%1.23B30.70%1.39B20.54%1.64B4.59%1.55B--1.55B20.42%1.31B5.03%1.07B18.42%1.36B5.04%1.48B
Other current assets -72.52%72M-27.37%199M4.36%287M-48.65%266M-44.14%262M--262M-35.07%274M118.25%275M324.59%518M263.57%469M
Total current assets 68.42%15.33B0.86%8.81B1.27%8.91B1.39%9.12B6.54%9.1B--9.1B0.32%8.73B-14.90%8.8B-13.68%9B-24.31%8.54B
Non current assets
Net PPE -1.97%8.12B-14.02%8.05B-13.03%8.23B-13.98%8.35B-16.86%8.28B--8.28B-15.58%9.36B-18.70%9.46B-17.84%9.7B-13.71%9.96B
-Gross PP&E -1.97%8.12B-0.68%26.28B-0.71%26.18B-3.65%26.16B-69.75%8.28B--8.28B-4.33%26.46B-4.83%26.36B-2.70%27.15B-1.40%27.38B
-Accumulated depreciation -----6.61%-18.23B-6.19%-17.95B-2.10%-17.81B---------3.19%-17.1B-5.21%-16.9B-8.42%-17.45B-7.37%-17.42B
Total investment -3.05%508M-27.94%454M-13.77%482M0.76%533M-6.09%524M--524M14.75%630M-15.81%559M-20.93%529M4.30%558M
-Long-term equity investment 35.25%165M-17.28%134M-19.88%129M-9.15%129M-17.57%122M--122M4.52%162M-41.45%161M-46.42%142M11.28%148M
-Financial asset investment -14.68%343M-31.62%320M-11.31%353M4.39%404M-1.95%402M--402M18.78%468M2.31%398M-4.21%387M1.99%410M
-Including:Available-for-sale securities -14.68%343M-31.62%320M-11.31%353M4.39%404M-1.95%402M--402M18.78%468M2.31%398M-4.21%387M1.99%410M
Goodwill and other intangible assets -7.42%1.3B-7.55%1.32B-7.54%1.35B-7.47%1.38B-7.40%1.4B--1.4B-7.26%1.43B-7.13%1.46B-7.01%1.49B-6.95%1.51B
-Goodwill -7.17%1.27B-7.05%1.29B-6.92%1.32B-6.81%1.34B-6.63%1.37B--1.37B-6.58%1.39B-6.41%1.42B-6.37%1.44B-6.27%1.46B
-Other intangible assets -17.14%29M-25.64%29M-28.57%30M-28.26%33M-30.00%35M--35M-26.42%39M-26.32%42M-23.33%46M-23.08%50M
Deferred tax assets-non current -37.50%10M23.08%16M23.08%16M23.08%16M23.08%16M--16M-98.59%13M-98.19%13M-98.19%13M-98.59%13M
Other non current assets 8.89%1.04B8.88%1.05B7.38%1.02B6.85%1.03B2.14%956M--956M11.65%968M-0.11%948M-1.73%964M5.41%936M
Total non current assets -1.82%10.98B-12.15%10.89B-10.82%11.09B-10.98%11.3B-13.89%11.18B--11.18B-17.15%12.4B-19.95%12.44B-19.54%12.69B-16.33%12.99B
Total assets 29.69%26.31B-6.78%19.7B-5.81%20B-5.86%20.42B-5.77%20.29B--20.29B-10.73%21.13B-17.94%21.24B-17.20%21.69B-19.69%21.53B
Liabilities
Current liabilities
Financial liabilities -69.51%1.51B-68.05%1.64B-14.18%4.63B-13.02%4.82B-12.89%4.95B--4.95B-11.22%5.13B-7.68%5.4B-6.41%5.54B-5.96%5.69B
-Current debt and capital lease obligation -69.51%1.51B-68.05%1.64B-14.18%4.63B-13.02%4.82B-12.89%4.95B--4.95B-11.22%5.13B-7.68%5.4B-6.41%5.54B-5.96%5.69B
-Including:Current debt -69.51%1.51B-68.05%1.64B-14.18%4.63B-13.02%4.82B-12.89%4.95B--4.95B-11.22%5.13B-7.68%5.4B-6.41%5.54B-5.96%5.69B
Payables 8.87%3.6B5.60%3.19B10.66%3.04B7.55%3.22B9.41%3.3B--3.3B13.80%3.02B7.85%2.75B17.60%2.99B-0.56%3.02B
-accounts payable 9.56%1.56B14.29%1.41B10.15%1.37B2.76%1.45B8.05%1.42B--1.42B13.13%1.23B11.70%1.24B28.29%1.42B5.11%1.32B
-Total tax payable 10.55%545M-14.05%471M6.43%364M69.87%406M22.33%493M--493M32.69%548M10.68%342M-4.02%239M-32.04%403M
-Other payable 7.57%1.49B5.65%1.31B12.44%1.31B1.49%1.36B6.77%1.39B--1.39B7.65%1.24B3.28%1.17B12.23%1.34B9.16%1.3B
Current provisions -50.00%20M-69.23%8M-60.66%24M-49.25%34M185.71%40M--40M52.94%26M454.55%61M318.75%67M-6.67%14M
Pension and other retirement benefit plans 54.85%463M16.80%292M15.38%330M17.12%260M20.08%299M--299M21.95%250M23.81%286M26.86%222M25.76%249M
Accrued and deferred income 8.87%589M-7.84%529M17.48%578M9.84%558M-8.46%541M--541M12.99%574M8.61%492M18.14%508M7.26%591M
Other current liabilities 2.98%380M2.84%399M10.30%407M32.66%463M7.27%369M--369M33.79%388M32.73%369M18.31%349M32.31%344M
Current liabilities -31.00%6.56B-35.49%6.05B-3.65%9.01B-3.37%9.35B-4.02%9.5B--9.5B-0.68%9.38B-0.15%9.35B3.19%9.68B-2.01%9.9B
Non current liabilities
Non current financial liabilities 25.29%9.2B26.16%9.52B-12.40%6.89B-14.09%7.06B-15.57%7.34B--7.34B-17.27%7.54B-18.18%7.87B-18.77%8.22B-18.62%8.7B
-Long term debt and capital lease obligation 25.29%9.2B26.16%9.52B-12.40%6.89B-14.09%7.06B-15.57%7.34B--7.34B-17.27%7.54B-18.18%7.87B-18.77%8.22B-18.62%8.7B
-Including:Long term debt 24.81%9.14B25.58%9.46B-12.95%6.84B-14.47%7.03B-15.69%7.32B--7.32B-17.23%7.53B-18.15%7.86B-18.63%8.22B-18.49%8.69B
-Including:Long term capital lease obligation 210.53%59M391.67%59M273.33%56M428.57%37M90.00%19M--19M-36.84%12M-31.82%15M-73.08%7M-66.67%10M
Long term accounts payable and other payables --------------------------------0.00%100M-11.50%100M
Long term provisions -0.45%1.11B-3.45%1.12B-9.26%1.11B-9.24%1.11B-13.64%1.11B--1.11B-1.86%1.16B3.74%1.22B5.61%1.22B12.57%1.29B
Non current deferred liabilities 3.01%137M-10.19%141M2.74%150M4.14%151M-8.28%133M--133M375.76%157M356.25%146M367.74%145M417.86%145M
Other non current liabilities -4.46%729M-1.58%747M0.00%755M-0.40%756M-6.61%763M--763M-6.99%759M-9.90%755M-6.53%759M1.62%817M
Total non current liabilities 19.48%11.18B19.81%11.52B-10.86%8.91B-13.10%9.08B-15.35%9.35B--9.35B-14.49%9.62B-15.08%9.99B-14.51%10.45B-13.53%11.05B
Total liabilities -5.96%17.73B-7.50%17.58B-7.37%17.92B-8.42%18.43B-10.00%18.86B--18.86B-8.18%19B-8.46%19.34B-6.83%20.13B-8.44%20.95B
Shareholders'equity
Share capital 126.72%5.96B3.96%2.73B3.96%2.73B11.14%2.69B14.37%2.63B--2.63B14.37%2.63B14.37%2.63B8.60%2.42B2.96%2.3B
-common stock 126.72%5.96B3.96%2.73B3.96%2.73B11.14%2.69B14.37%2.63B--2.63B14.37%2.63B14.37%2.63B8.60%2.42B2.96%2.3B
Additional paid-in capital 99.91%6.66B3.12%3.44B3.12%3.44B8.63%3.4B28.55%3.33B--3.33B28.55%3.33B28.55%3.33B23.77%3.13B2.61%2.59B
Retained earnings 9.96%-4.15B-5.29%-4.14B-2.80%-4.22B-5.54%-4.23B-17.90%-4.61B---4.61B-161.20%-3.93B-1,575.54%-4.1B-1,652.33%-4.01B-884.89%-3.91B
Less: Treasury stock --0--0--0--0--0--0--0--0--00.00%439M
Other reserves 68.25%106M-12.50%77M457.14%117M5,150.00%105M125.00%63M--63M319.05%88M162.50%21M-66.67%2M450.00%28M
Other equity interest -----6.67%14M-6.67%14M-17.65%14M36.36%15M--15M36.36%15M36.36%15M41.67%17M-8.33%11M
Total stockholders'equity 500.70%8.57B-0.56%2.12B9.93%2.08B26.68%1.99B146.46%1.43B--1.43B-28.42%2.13B-60.12%1.89B-65.91%1.57B-85.25%579M
Noncontrolling interests 50.00%6M--5M--5M--5M--4M--4M--------------0
Total equity 499.44%8.58B-0.33%2.12B10.20%2.09B26.99%1.99B147.15%1.43B--1.43B-28.42%2.13B-60.12%1.89B-65.91%1.57B-85.25%579M
Currency Unit JPYJPYJPYJPYJPYJPYJPYJPYJPYJPY
Accounting Standards NonUS-GAAPNonUS-GAAPNonUS-GAAPNonUS-GAAPNonUS-GAAPNonUS-GAAPNonUS-GAAPNonUS-GAAPNonUS-GAAPNonUS-GAAP