JP Stock MarketDetailed Quotes

3498 Kasumigaseki Capital

Watchlist
  • 13470
  • +140+1.05%
20min DelayMarket Closed Dec 27 15:30 JST
132.87BMarket Cap25.32P/E (Static)

Kasumigaseki Capital Key Stats

Quarterly+Annual
YOY yoy
Hide blank lines yoy
(FY)Aug 31, 2024
(Q4)Aug 31, 2024
(Q3)May 31, 2024
(Q2)Feb 29, 2024
(Q1)Nov 30, 2023
(FY)Aug 31, 2023
(Q4)Aug 31, 2023
(Q3)May 31, 2023
(Q2)Feb 28, 2023
(Q1)Nov 30, 2022
Assets
Current assets
Cash, cash equivalents and short term investments
87.61%11.06B
87.61%11.06B
-19.15%4.3B
-4.33%6.96B
45.96%6.73B
9.34%5.9B
9.34%5.9B
33.02%5.32B
39.45%7.27B
12.16%4.61B
-Cash and cash equivalents
87.61%11.06B
87.61%11.06B
-19.15%4.3B
-4.33%6.96B
45.96%6.73B
9.34%5.9B
9.34%5.9B
33.02%5.32B
39.45%7.27B
12.16%4.61B
Receivables
278.55%1.71B
278.55%1.71B
1,708.66%7.13B
330.12%1.89B
285.88%818.36M
61.06%451.59M
61.06%451.59M
239.46%394.45M
363.16%439.04M
164.79%212.08M
-Accounts receivable
352.89%1.2B
352.89%1.2B
2,594.84%6.56B
405.75%1.63B
357.08%597.58M
13.58%265.68M
13.58%265.68M
109.46%243.39M
240.58%322.84M
63.24%130.74M
-Gross accounts receivable
352.89%1.2B
352.89%1.2B
2,594.84%6.56B
405.75%1.63B
357.08%597.58M
13.58%265.68M
13.58%265.68M
109.46%243.39M
240.58%322.84M
63.24%130.74M
-Other receivables
172.31%506.27M
172.31%506.27M
280.79%575.21M
120.00%255.64M
171.43%220.78M
300.00%185.92M
300.00%185.92M
--151.06M
--116.2M
--81.34M
Inventory
65.48%48.67B
65.48%48.67B
59.57%44.64B
153.22%37.87B
78.81%29.83B
57.23%29.41B
57.23%29.41B
42.21%27.97B
52.94%14.95B
38.33%16.68B
Prepaid assets
203.65%3.04B
203.65%3.04B
157.43%2.18B
158.75%1.44B
26.65%683.91M
16.36%1B
16.36%1B
7.34%847.58M
-29.53%558.29M
-50.84%539.99M
Other current assets
338.26%2.58B
338.26%2.58B
422.56%2.04B
148.05%1.46B
127.69%1.01B
13.38%588.9M
13.38%588.9M
-35.32%390.05M
-5.49%586.71M
-23.60%445.26M
Total current assets
79.56%67.07B
79.56%67.07B
72.64%60.29B
108.37%49.61B
73.75%39.08B
45.00%37.35B
45.00%37.35B
38.71%34.92B
44.30%23.81B
25.43%22.49B
Non current assets
Net PPE
88.37%4.49B
88.37%4.49B
45.27%3.66B
23.81%2.97B
-12.51%2.83B
-26.37%2.38B
-26.37%2.38B
-21.45%2.52B
-25.49%2.4B
0.44%3.24B
-Gross PP&E
88.00%6.04B
88.00%6.04B
----
----
----
-18.26%3.21B
-18.26%3.21B
----
----
----
-Accumulated depreciation
-86.91%-1.55B
-86.91%-1.55B
----
----
----
-19.66%-828.58M
-19.66%-828.58M
----
----
----
Total investment
32.41%2.2B
32.41%2.2B
44.91%3.03B
25.96%2.64B
97.19%2.7B
400.80%1.66B
400.80%1.66B
3.12%2.09B
99.92%2.1B
4.69%1.37B
-Financial asset investment
32.41%2.2B
32.41%2.2B
----
----
----
400.80%1.66B
400.80%1.66B
----
----
----
-Including:Available-for-sale securities
32.41%2.2B
32.41%2.2B
----
----
----
400.80%1.66B
400.80%1.66B
----
----
----
Goodwill and other intangible assets
889.11%778.61M
889.11%778.61M
698.54%610.45M
701.60%582.49M
460.52%418.01M
5.92%78.72M
5.92%78.72M
0.57%76.45M
-1.22%72.67M
-0.76%74.58M
-Other intangible assets
889.11%778.61M
889.11%778.61M
----
----
----
5.92%78.72M
5.92%78.72M
----
----
----
Deferred tax assets-non current
28.94%548.54M
28.94%548.54M
----
----
----
46.61%425.42M
46.61%425.42M
----
----
----
Deferred assets-non current
-32.61%7.55M
-32.61%7.55M
-31.33%8.38M
-30.23%9.21M
-0.06%10.21M
2.83%11.2M
2.83%11.2M
5.38%12.2M
7.64%13.2M
-21.11%10.21M
Other non current assets
31.50%2.46B
31.50%2.46B
----
----
----
154.88%1.87B
154.88%1.87B
----
----
----
Total non current assets
63.03%10.48B
63.03%10.48B
55.54%7.31B
35.38%6.21B
27.08%5.96B
37.46%6.43B
37.46%6.43B
-11.71%4.7B
5.18%4.58B
1.57%4.69B
Total assets
77.13%77.55B
77.13%77.55B
70.62%67.6B
96.59%55.82B
65.69%45.04B
43.84%43.78B
43.84%43.78B
29.92%39.62B
36.13%28.39B
20.54%27.18B
Liabilities
Current liabilities
Financial liabilities
24.60%16.23B
24.60%16.23B
37.41%20.87B
90.59%17.12B
62.34%13.69B
9.68%13.02B
9.68%13.02B
104.35%15.19B
92.96%8.99B
56.65%8.43B
-Current debt and capital lease obligation
24.60%16.23B
24.60%16.23B
37.41%20.87B
90.59%17.12B
62.34%13.69B
9.68%13.02B
9.68%13.02B
104.35%15.19B
92.96%8.99B
56.65%8.43B
-Including:Current debt
24.94%16.18B
24.94%16.18B
37.41%20.87B
90.59%17.12B
62.34%13.69B
9.73%12.95B
9.73%12.95B
104.35%15.19B
92.96%8.99B
56.65%8.43B
-Including:Current capital Lease obligation
-37.18%44.93M
-37.18%44.93M
----
----
----
0.99%71.52M
0.99%71.52M
----
----
----
Payables
76.84%4.02B
76.84%4.02B
590.63%830.48M
12.42%616.7M
400.98%543.04M
113.52%2.27B
113.52%2.27B
942.30%120.25M
1,284.14%548.55M
1,685.73%108.39M
-Total tax payable
55.01%2.17B
55.01%2.17B
590.63%830.48M
12.42%616.7M
400.98%543.04M
128.00%1.4B
128.00%1.4B
942.30%120.25M
1,284.14%548.55M
1,685.73%108.39M
-Other payable
111.71%1.85B
111.71%1.85B
----
----
----
93.86%875.45M
93.86%875.45M
----
----
----
Current provisions
393.56%115M
393.56%115M
-99.68%820K
-98.45%4M
-98.45%4M
-91.03%23.3M
-91.03%23.3M
826.54%257.46M
581.34%257.46M
217.96%257.46M
Pension and other retirement benefit plans
38.70%485.47M
38.70%485.47M
63.51%225.6M
4.47%237.86M
32.13%176.31M
67.95%350.01M
67.95%350.01M
38.37%137.98M
118.15%227.67M
92.92%133.44M
Accrued and deferred income
17.77%65.17M
17.77%65.17M
----
----
----
28.18%55.34M
28.18%55.34M
----
----
----
Other current liabilities
176.09%1.22B
176.09%1.22B
288.11%2.97B
222.69%2.63B
121.34%2.13B
0.30%440.7M
0.30%440.7M
-11.32%765.85M
26.79%816.25M
-33.14%961.93M
Current liabilities
36.89%22.13B
36.89%22.13B
51.19%24.9B
90.28%20.62B
67.19%16.54B
16.39%16.17B
16.39%16.17B
95.25%16.47B
97.64%10.84B
41.78%9.89B
Non current liabilities
Non current financial liabilities
68.15%25.66B
68.15%25.66B
33.70%16.91B
65.69%11.35B
124.87%16.72B
133.62%15.26B
133.62%15.26B
-3.24%12.64B
19.29%6.85B
-25.49%7.44B
-Long term debt and capital lease obligation
68.15%25.66B
68.15%25.66B
33.70%16.91B
65.69%11.35B
124.87%16.72B
133.62%15.26B
133.62%15.26B
-3.24%12.64B
19.29%6.85B
-25.49%7.44B
-Including:Long term debt
68.95%25.59B
68.95%25.59B
33.70%16.91B
65.69%11.35B
124.87%16.72B
137.31%15.15B
137.31%15.15B
-3.24%12.64B
19.29%6.85B
-25.49%7.44B
-Including:Long term capital lease obligation
-40.40%66.28M
-40.40%66.28M
----
----
----
-25.07%111.21M
-25.07%111.21M
----
----
----
Long term provisions
36.75%242.31M
36.75%242.31M
48.53%242.01M
48.40%241.71M
48.28%241.41M
-17.85%177.2M
-17.85%177.2M
7.23%162.94M
7.23%162.88M
7.23%162.81M
Long term pension and other post-retirement benefit plans
--3.16M
--3.16M
----
----
----
--0
--0
----
----
----
Non current deferred liabilities
228.51%1.18B
228.51%1.18B
--0
--0
--0
2.73%358.41M
2.73%358.41M
0.79%354.03M
-1.25%348.89M
-3.79%348.89M
Other non current liabilities
337.29%594.98M
337.29%594.98M
-23.76%180.23M
-13.41%231.41M
-1.18%239.06M
49.99%136.06M
49.99%136.06M
-36.12%236.4M
-39.52%267.26M
-66.08%241.92M
Total non current liabilities
73.73%27.68B
73.73%27.68B
29.33%17.33B
54.97%11.82B
110.04%17.2B
121.67%15.93B
121.67%15.93B
-3.90%13.4B
14.04%7.63B
-26.92%8.19B
Total liabilities
55.17%49.81B
55.17%49.81B
41.38%42.23B
75.69%32.44B
86.60%33.74B
52.29%32.1B
52.29%32.1B
33.48%29.87B
51.70%18.46B
-0.56%18.08B
Shareholders'equity
Share capital
161.64%9.29B
161.64%9.29B
159.36%9.19B
156.75%9.02B
1.01%3.55B
1.01%3.55B
1.01%3.55B
0.80%3.54B
0.06%3.51B
105.16%3.51B
-common stock
161.64%9.29B
161.64%9.29B
159.36%9.19B
156.75%9.02B
1.01%3.55B
1.01%3.55B
1.01%3.55B
0.80%3.54B
0.06%3.51B
105.16%3.51B
Additional paid-in capital
166.59%9.21B
166.59%9.21B
180.88%9.11B
178.69%8.94B
0.87%3.47B
0.42%3.45B
0.42%3.45B
-7.12%3.24B
-6.46%3.21B
110.86%3.44B
Retained earnings
109.22%8.67B
109.22%8.67B
121.63%6.28B
59.31%4.95B
58.74%3.88B
63.89%4.15B
63.89%4.15B
182.57%2.83B
89.09%3.1B
156.27%2.44B
Less: Treasury stock
0.00%42.14M
0.00%42.14M
-23.82%42.14M
-44.70%42.14M
-90.47%42.14M
-84.05%42.14M
-84.05%42.14M
1,281.91%55.32M
371.52%76.2M
2,637.60%442.42M
Other reserves
-381.27%-274.17M
-381.27%-274.17M
511.78%134.71M
-146.09%-58.22M
-148.37%-57.91M
-171.00%-56.97M
-171.00%-56.97M
-86.16%-32.72M
-429.24%-23.66M
-4,169.96%-23.31M
Other equity interest
33.55%180.01M
33.55%180.01M
36.41%175.81M
46.85%166.23M
75.26%158.57M
67.57%134.79M
67.57%134.79M
79.02%128.88M
80.58%113.2M
58.98%90.48M
Total stockholders'equity
141.69%27.03B
141.69%27.03B
157.19%24.84B
133.48%22.98B
21.45%10.96B
20.55%11.18B
20.55%11.18B
19.87%9.66B
14.08%9.84B
107.99%9.02B
Noncontrolling interests
42.59%708.25M
42.59%708.25M
462.66%529.12M
352.58%404.54M
337.49%338.22M
502.86%496.7M
502.86%496.7M
51.73%94.04M
46.58%89.39M
177.21%77.31M
Total equity
137.47%27.74B
137.47%27.74B
160.14%25.37B
135.45%23.38B
24.13%11.29B
24.80%11.68B
24.80%11.68B
20.11%9.75B
14.31%9.93B
108.43%9.1B
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)Aug 31, 2024(Q4)Aug 31, 2024(Q3)May 31, 2024(Q2)Feb 29, 2024(Q1)Nov 30, 2023(FY)Aug 31, 2023(Q4)Aug 31, 2023(Q3)May 31, 2023(Q2)Feb 28, 2023(Q1)Nov 30, 2022
Assets
Current assets
Cash, cash equivalents and short term investments 87.61%11.06B87.61%11.06B-19.15%4.3B-4.33%6.96B45.96%6.73B9.34%5.9B9.34%5.9B33.02%5.32B39.45%7.27B12.16%4.61B
-Cash and cash equivalents 87.61%11.06B87.61%11.06B-19.15%4.3B-4.33%6.96B45.96%6.73B9.34%5.9B9.34%5.9B33.02%5.32B39.45%7.27B12.16%4.61B
Receivables 278.55%1.71B278.55%1.71B1,708.66%7.13B330.12%1.89B285.88%818.36M61.06%451.59M61.06%451.59M239.46%394.45M363.16%439.04M164.79%212.08M
-Accounts receivable 352.89%1.2B352.89%1.2B2,594.84%6.56B405.75%1.63B357.08%597.58M13.58%265.68M13.58%265.68M109.46%243.39M240.58%322.84M63.24%130.74M
-Gross accounts receivable 352.89%1.2B352.89%1.2B2,594.84%6.56B405.75%1.63B357.08%597.58M13.58%265.68M13.58%265.68M109.46%243.39M240.58%322.84M63.24%130.74M
-Other receivables 172.31%506.27M172.31%506.27M280.79%575.21M120.00%255.64M171.43%220.78M300.00%185.92M300.00%185.92M--151.06M--116.2M--81.34M
Inventory 65.48%48.67B65.48%48.67B59.57%44.64B153.22%37.87B78.81%29.83B57.23%29.41B57.23%29.41B42.21%27.97B52.94%14.95B38.33%16.68B
Prepaid assets 203.65%3.04B203.65%3.04B157.43%2.18B158.75%1.44B26.65%683.91M16.36%1B16.36%1B7.34%847.58M-29.53%558.29M-50.84%539.99M
Other current assets 338.26%2.58B338.26%2.58B422.56%2.04B148.05%1.46B127.69%1.01B13.38%588.9M13.38%588.9M-35.32%390.05M-5.49%586.71M-23.60%445.26M
Total current assets 79.56%67.07B79.56%67.07B72.64%60.29B108.37%49.61B73.75%39.08B45.00%37.35B45.00%37.35B38.71%34.92B44.30%23.81B25.43%22.49B
Non current assets
Net PPE 88.37%4.49B88.37%4.49B45.27%3.66B23.81%2.97B-12.51%2.83B-26.37%2.38B-26.37%2.38B-21.45%2.52B-25.49%2.4B0.44%3.24B
-Gross PP&E 88.00%6.04B88.00%6.04B-------------18.26%3.21B-18.26%3.21B------------
-Accumulated depreciation -86.91%-1.55B-86.91%-1.55B-------------19.66%-828.58M-19.66%-828.58M------------
Total investment 32.41%2.2B32.41%2.2B44.91%3.03B25.96%2.64B97.19%2.7B400.80%1.66B400.80%1.66B3.12%2.09B99.92%2.1B4.69%1.37B
-Financial asset investment 32.41%2.2B32.41%2.2B------------400.80%1.66B400.80%1.66B------------
-Including:Available-for-sale securities 32.41%2.2B32.41%2.2B------------400.80%1.66B400.80%1.66B------------
Goodwill and other intangible assets 889.11%778.61M889.11%778.61M698.54%610.45M701.60%582.49M460.52%418.01M5.92%78.72M5.92%78.72M0.57%76.45M-1.22%72.67M-0.76%74.58M
-Other intangible assets 889.11%778.61M889.11%778.61M------------5.92%78.72M5.92%78.72M------------
Deferred tax assets-non current 28.94%548.54M28.94%548.54M------------46.61%425.42M46.61%425.42M------------
Deferred assets-non current -32.61%7.55M-32.61%7.55M-31.33%8.38M-30.23%9.21M-0.06%10.21M2.83%11.2M2.83%11.2M5.38%12.2M7.64%13.2M-21.11%10.21M
Other non current assets 31.50%2.46B31.50%2.46B------------154.88%1.87B154.88%1.87B------------
Total non current assets 63.03%10.48B63.03%10.48B55.54%7.31B35.38%6.21B27.08%5.96B37.46%6.43B37.46%6.43B-11.71%4.7B5.18%4.58B1.57%4.69B
Total assets 77.13%77.55B77.13%77.55B70.62%67.6B96.59%55.82B65.69%45.04B43.84%43.78B43.84%43.78B29.92%39.62B36.13%28.39B20.54%27.18B
Liabilities
Current liabilities
Financial liabilities 24.60%16.23B24.60%16.23B37.41%20.87B90.59%17.12B62.34%13.69B9.68%13.02B9.68%13.02B104.35%15.19B92.96%8.99B56.65%8.43B
-Current debt and capital lease obligation 24.60%16.23B24.60%16.23B37.41%20.87B90.59%17.12B62.34%13.69B9.68%13.02B9.68%13.02B104.35%15.19B92.96%8.99B56.65%8.43B
-Including:Current debt 24.94%16.18B24.94%16.18B37.41%20.87B90.59%17.12B62.34%13.69B9.73%12.95B9.73%12.95B104.35%15.19B92.96%8.99B56.65%8.43B
-Including:Current capital Lease obligation -37.18%44.93M-37.18%44.93M------------0.99%71.52M0.99%71.52M------------
Payables 76.84%4.02B76.84%4.02B590.63%830.48M12.42%616.7M400.98%543.04M113.52%2.27B113.52%2.27B942.30%120.25M1,284.14%548.55M1,685.73%108.39M
-Total tax payable 55.01%2.17B55.01%2.17B590.63%830.48M12.42%616.7M400.98%543.04M128.00%1.4B128.00%1.4B942.30%120.25M1,284.14%548.55M1,685.73%108.39M
-Other payable 111.71%1.85B111.71%1.85B------------93.86%875.45M93.86%875.45M------------
Current provisions 393.56%115M393.56%115M-99.68%820K-98.45%4M-98.45%4M-91.03%23.3M-91.03%23.3M826.54%257.46M581.34%257.46M217.96%257.46M
Pension and other retirement benefit plans 38.70%485.47M38.70%485.47M63.51%225.6M4.47%237.86M32.13%176.31M67.95%350.01M67.95%350.01M38.37%137.98M118.15%227.67M92.92%133.44M
Accrued and deferred income 17.77%65.17M17.77%65.17M------------28.18%55.34M28.18%55.34M------------
Other current liabilities 176.09%1.22B176.09%1.22B288.11%2.97B222.69%2.63B121.34%2.13B0.30%440.7M0.30%440.7M-11.32%765.85M26.79%816.25M-33.14%961.93M
Current liabilities 36.89%22.13B36.89%22.13B51.19%24.9B90.28%20.62B67.19%16.54B16.39%16.17B16.39%16.17B95.25%16.47B97.64%10.84B41.78%9.89B
Non current liabilities
Non current financial liabilities 68.15%25.66B68.15%25.66B33.70%16.91B65.69%11.35B124.87%16.72B133.62%15.26B133.62%15.26B-3.24%12.64B19.29%6.85B-25.49%7.44B
-Long term debt and capital lease obligation 68.15%25.66B68.15%25.66B33.70%16.91B65.69%11.35B124.87%16.72B133.62%15.26B133.62%15.26B-3.24%12.64B19.29%6.85B-25.49%7.44B
-Including:Long term debt 68.95%25.59B68.95%25.59B33.70%16.91B65.69%11.35B124.87%16.72B137.31%15.15B137.31%15.15B-3.24%12.64B19.29%6.85B-25.49%7.44B
-Including:Long term capital lease obligation -40.40%66.28M-40.40%66.28M-------------25.07%111.21M-25.07%111.21M------------
Long term provisions 36.75%242.31M36.75%242.31M48.53%242.01M48.40%241.71M48.28%241.41M-17.85%177.2M-17.85%177.2M7.23%162.94M7.23%162.88M7.23%162.81M
Long term pension and other post-retirement benefit plans --3.16M--3.16M--------------0--0------------
Non current deferred liabilities 228.51%1.18B228.51%1.18B--0--0--02.73%358.41M2.73%358.41M0.79%354.03M-1.25%348.89M-3.79%348.89M
Other non current liabilities 337.29%594.98M337.29%594.98M-23.76%180.23M-13.41%231.41M-1.18%239.06M49.99%136.06M49.99%136.06M-36.12%236.4M-39.52%267.26M-66.08%241.92M
Total non current liabilities 73.73%27.68B73.73%27.68B29.33%17.33B54.97%11.82B110.04%17.2B121.67%15.93B121.67%15.93B-3.90%13.4B14.04%7.63B-26.92%8.19B
Total liabilities 55.17%49.81B55.17%49.81B41.38%42.23B75.69%32.44B86.60%33.74B52.29%32.1B52.29%32.1B33.48%29.87B51.70%18.46B-0.56%18.08B
Shareholders'equity
Share capital 161.64%9.29B161.64%9.29B159.36%9.19B156.75%9.02B1.01%3.55B1.01%3.55B1.01%3.55B0.80%3.54B0.06%3.51B105.16%3.51B
-common stock 161.64%9.29B161.64%9.29B159.36%9.19B156.75%9.02B1.01%3.55B1.01%3.55B1.01%3.55B0.80%3.54B0.06%3.51B105.16%3.51B
Additional paid-in capital 166.59%9.21B166.59%9.21B180.88%9.11B178.69%8.94B0.87%3.47B0.42%3.45B0.42%3.45B-7.12%3.24B-6.46%3.21B110.86%3.44B
Retained earnings 109.22%8.67B109.22%8.67B121.63%6.28B59.31%4.95B58.74%3.88B63.89%4.15B63.89%4.15B182.57%2.83B89.09%3.1B156.27%2.44B
Less: Treasury stock 0.00%42.14M0.00%42.14M-23.82%42.14M-44.70%42.14M-90.47%42.14M-84.05%42.14M-84.05%42.14M1,281.91%55.32M371.52%76.2M2,637.60%442.42M
Other reserves -381.27%-274.17M-381.27%-274.17M511.78%134.71M-146.09%-58.22M-148.37%-57.91M-171.00%-56.97M-171.00%-56.97M-86.16%-32.72M-429.24%-23.66M-4,169.96%-23.31M
Other equity interest 33.55%180.01M33.55%180.01M36.41%175.81M46.85%166.23M75.26%158.57M67.57%134.79M67.57%134.79M79.02%128.88M80.58%113.2M58.98%90.48M
Total stockholders'equity 141.69%27.03B141.69%27.03B157.19%24.84B133.48%22.98B21.45%10.96B20.55%11.18B20.55%11.18B19.87%9.66B14.08%9.84B107.99%9.02B
Noncontrolling interests 42.59%708.25M42.59%708.25M462.66%529.12M352.58%404.54M337.49%338.22M502.86%496.7M502.86%496.7M51.73%94.04M46.58%89.39M177.21%77.31M
Total equity 137.47%27.74B137.47%27.74B160.14%25.37B135.45%23.38B24.13%11.29B24.80%11.68B24.80%11.68B20.11%9.75B14.31%9.93B108.43%9.1B
Currency Unit JPYJPYJPYJPYJPYJPYJPYJPYJPYJPY
Accounting Standards NonUS-GAAPNonUS-GAAPNonUS-GAAPNonUS-GAAPNonUS-GAAPNonUS-GAAPNonUS-GAAPNonUS-GAAPNonUS-GAAPNonUS-GAAP