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7992 Sailor Pen

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  • 100
  • +1+1.01%
20min DelayNot Open Dec 13 15:30 JST
2.97BMarket Cap-1.96P/E (Static)

Sailor Pen Key Stats

Quarterly+Annual
YOY yoy
Hide blank lines yoy
(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
(Q4)Dec 31, 2022
(Q3)Sep 30, 2022
Assets
Current assets
Cash, cash equivalents and short term investments
-29.48%493.57M
-6.47%653.54M
-44.27%656.09M
-44.27%656.09M
-69.25%603.85M
-65.41%699.95M
-69.73%698.72M
-52.33%1.18B
-52.33%1.18B
-28.15%1.96B
-Cash and cash equivalents
-29.48%493.57M
-6.47%653.54M
-44.27%656.09M
-44.27%656.09M
-69.25%603.85M
-65.41%699.95M
-69.73%698.72M
-52.33%1.18B
-52.33%1.18B
-28.15%1.96B
Receivables
12.29%959.65M
-8.00%851.87M
10.04%1.06B
10.04%1.06B
16.12%1.14B
-17.56%854.6M
-10.15%925.98M
-16.95%960.79M
-16.95%960.79M
2.15%982.58M
-Accounts receivable
12.29%959.65M
-8.00%851.87M
10.04%1.06B
10.04%1.06B
16.12%1.14B
-17.56%854.6M
-10.15%925.98M
-16.95%960.79M
-16.95%960.79M
2.15%982.58M
-Gross accounts receivable
12.29%959.65M
-8.00%851.87M
10.04%1.06B
10.04%1.06B
16.12%1.14B
-17.56%854.6M
-10.15%925.98M
-16.95%960.79M
-16.95%960.79M
2.15%982.58M
Inventory
3.08%1.97B
5.08%1.99B
6.06%1.87B
6.06%1.87B
15.71%1.96B
19.98%1.91B
17.06%1.9B
7.05%1.76B
7.05%1.76B
-3.04%1.69B
Other current assets
-38.13%56.45M
-77.53%62.57M
-61.60%92.93M
-61.60%92.93M
-53.04%92.72M
-36.09%91.23M
124.44%278.45M
122.01%241.99M
122.01%241.99M
193.84%197.47M
Total current assets
-2.17%3.48B
-6.28%3.56B
-11.28%3.67B
-11.28%3.67B
-21.51%3.8B
-25.82%3.56B
-25.26%3.8B
-23.04%4.14B
-23.04%4.14B
-12.19%4.84B
Non current assets
Net PPE
-41.74%1.72B
-38.52%1.75B
-38.35%1.77B
-38.35%1.77B
8.26%2.94B
50.31%2.94B
46.79%2.84B
81.54%2.87B
81.54%2.87B
102.10%2.71B
-Gross PP&E
-41.74%1.72B
-38.52%1.75B
-38.35%1.77B
-38.35%1.77B
8.26%2.94B
50.31%2.94B
46.79%2.84B
81.54%2.87B
81.54%2.87B
102.10%2.71B
Total investment
-86.52%13.15M
-87.37%12.39M
-86.79%11.76M
-86.79%11.76M
2.46%95.97M
-0.74%97.58M
-1.09%98.11M
-3.22%89.01M
-3.22%89.01M
1.79%93.66M
-Financial asset investment
-86.52%13.15M
-87.37%12.39M
-86.79%11.76M
-86.79%11.76M
2.46%95.97M
-0.74%97.58M
-1.09%98.11M
-3.22%89.01M
-3.22%89.01M
1.79%93.66M
-Including:Available-for-sale securities
-86.52%13.15M
-87.37%12.39M
-86.79%11.76M
-86.79%11.76M
2.46%95.97M
-0.74%97.58M
-1.09%98.11M
-3.22%89.01M
-3.22%89.01M
1.79%93.66M
Goodwill and other intangible assets
-49.00%22.28M
-46.59%24.08M
-44.58%26.17M
-44.58%26.17M
1.75%43.85M
18.52%43.68M
15.05%45.08M
11.04%47.22M
11.04%47.22M
-12.30%43.09M
Other non current assets
-2.15%74.55M
-3.69%74.6M
-5.82%74.57M
-5.82%74.57M
-6.56%75.2M
-7.57%76.2M
-7.01%77.46M
-3.24%79.18M
-3.24%79.18M
-2.38%80.47M
Total non current assets
-42.27%1.83B
-39.32%1.86B
-39.01%1.88B
-39.01%1.88B
7.58%3.15B
45.27%3.16B
41.94%3.07B
71.68%3.08B
71.68%3.08B
87.11%2.93B
Total assets
-21.04%5.31B
-21.04%5.42B
-23.12%5.55B
-23.12%5.55B
-10.54%6.95B
-3.63%6.72B
-5.22%6.86B
0.67%7.22B
0.67%7.22B
9.79%7.77B
Liabilities
Current liabilities
Financial liabilities
61.99%1.31B
49.36%1.21B
49.07%1.21B
49.07%1.21B
49.66%1.21B
-19.61%810.05M
-19.45%811.61M
-19.34%812.76M
-19.34%812.76M
-19.84%807.68M
-Current debt and capital lease obligation
61.99%1.31B
49.36%1.21B
49.07%1.21B
49.07%1.21B
49.66%1.21B
-19.61%810.05M
-19.45%811.61M
-19.34%812.76M
-19.34%812.76M
-19.84%807.68M
-Including:Current debt
62.50%1.3B
50.00%1.2B
50.00%1.2B
50.00%1.2B
50.00%1.2B
-19.97%800.01M
-19.97%800.01M
-19.97%800.01M
-19.97%800.01M
-19.97%800.01M
-Including:Current capital Lease obligation
21.00%12.15M
5.44%12.23M
-9.40%11.55M
-9.40%11.55M
13.96%8.74M
26.47%10.04M
46.15%11.6M
60.60%12.75M
60.60%12.75M
-3.35%7.67M
Payables
-9.55%471.72M
9.25%557.45M
-16.99%557.07M
-16.99%557.07M
-57.62%566.57M
-7.86%521.56M
-8.49%510.26M
-10.90%671.07M
-10.90%671.07M
123.81%1.34B
-accounts payable
-10.44%437.58M
10.51%541.54M
-19.53%516.76M
-19.53%516.76M
7.94%542.25M
-7.13%488.61M
-7.82%490.03M
-5.72%642.22M
-5.72%642.22M
-12.64%502.37M
-Total tax payable
3.64%34.15M
-21.38%15.91M
39.68%40.3M
39.68%40.3M
245.20%24.33M
-17.48%32.95M
-22.11%20.23M
-59.93%28.85M
-59.93%28.85M
-68.38%7.05M
-Other payable
----
----
----
----
----
----
----
----
----
--827.46M
Pension and other retirement benefit plans
104.01%13.94M
116.53%43.28M
115.86%13.52M
115.86%13.52M
-28.09%21.83M
-42.72%6.83M
-39.07%19.99M
-79.19%6.26M
-79.19%6.26M
-7.42%30.36M
Other current liabilities
-43.19%227.52M
-46.52%198.23M
-51.53%221.11M
-51.53%221.11M
38.31%207.48M
21.15%400.49M
-28.83%370.63M
96.25%456.16M
96.25%456.16M
-47.31%150.01M
Current liabilities
16.47%2.03B
17.44%2.01B
2.93%2B
2.93%2B
-13.78%2B
-9.25%1.74B
-19.18%1.71B
-3.81%1.95B
-3.81%1.95B
20.94%2.32B
Non current liabilities
Non current financial liabilities
-24.62%266.99M
-22.59%295.03M
-22.12%318.14M
-22.12%318.14M
-19.56%327.31M
3,998.26%354.21M
-81.05%381.11M
-79.70%408.5M
-79.70%408.5M
-79.80%406.92M
-Long term debt and capital lease obligation
-24.62%266.99M
-22.59%295.03M
-22.12%318.14M
-22.12%318.14M
-19.56%327.31M
3,998.26%354.21M
-81.05%381.11M
-79.70%408.5M
-79.70%408.5M
-79.80%406.92M
-Including:Long term debt
-30.77%224.98M
-28.57%249.98M
-26.67%274.98M
-26.67%274.98M
-25.00%299.98M
--324.99M
-82.50%349.99M
-81.25%374.99M
-81.25%374.99M
-80.00%399.99M
-Including:Long term capital lease obligation
43.75%42.02M
44.75%45.05M
28.76%43.15M
28.76%43.15M
294.64%27.33M
238.16%29.23M
192.88%31.12M
165.73%33.51M
165.73%33.51M
-52.56%6.93M
Long term provisions
-0.06%28.13M
-0.04%28.14M
-0.05%28.14M
-0.05%28.14M
-0.06%28.15M
-0.06%28.15M
-0.09%28.15M
-0.10%28.16M
-0.10%28.16M
-0.10%28.16M
Long term pension and other post-retirement benefit plans
-0.63%593.62M
-4.32%590.58M
-11.34%572.36M
-11.34%572.36M
-4.23%618.34M
-6.67%597.36M
-15.56%617.23M
-12.15%645.57M
-12.15%645.57M
-13.05%645.63M
Non current deferred liabilities
-13.20%224.98M
-13.20%224.98M
-13.20%224.98M
-13.20%224.98M
0.00%259.19M
0.00%259.19M
0.00%259.19M
0.00%259.19M
0.00%259.19M
0.00%259.19M
Other non current liabilities
35.00%10.59M
37.47%10.78M
39.98%10.98M
39.98%10.98M
0.01%7.84M
-0.01%7.84M
0.03%7.84M
0.03%7.84M
0.03%7.84M
195,950.00%7.84M
Total non current liabilities
-9.82%1.12B
-11.13%1.15B
-14.43%1.15B
-14.43%1.15B
-7.93%1.24B
32.09%1.25B
-57.41%1.29B
-55.66%1.35B
-55.66%1.35B
-55.73%1.35B
Total liabilities
5.49%3.15B
5.15%3.16B
-4.18%3.16B
-4.18%3.16B
-11.63%3.25B
4.39%2.99B
-41.69%3.01B
-34.95%3.3B
-34.95%3.3B
-26.06%3.67B
Shareholders'equity
Share capital
0.00%4.65B
0.00%4.65B
0.00%4.65B
0.00%4.65B
0.00%4.65B
0.00%4.65B
27.37%4.65B
27.37%4.65B
27.37%4.65B
27.37%4.65B
-common stock
0.00%4.65B
0.00%4.65B
0.00%4.65B
0.00%4.65B
0.00%4.65B
0.00%4.65B
27.37%4.65B
27.37%4.65B
27.37%4.65B
27.37%4.65B
Additional paid-in capital
0.00%3.02B
0.00%3.02B
0.00%3.02B
0.00%3.02B
0.00%3.02B
0.00%3.02B
49.45%3.02B
49.45%3.02B
49.45%3.02B
49.45%3.02B
Retained earnings
-33.35%-6.05B
-34.64%-5.95B
-33.77%-5.81B
-33.77%-5.81B
-9.84%-4.58B
-9.34%-4.54B
-6.08%-4.42B
-4.79%-4.34B
-4.79%-4.34B
-0.68%-4.17B
Less: Treasury stock
0.12%21.19M
0.09%21.19M
0.05%21.17M
0.05%21.17M
0.04%21.17M
0.03%21.17M
0.07%21.17M
0.08%21.16M
0.08%21.16M
0.09%21.16M
Fixed asset revaluation reserve
-13.20%513.62M
-13.20%513.62M
-13.20%513.62M
-13.20%513.62M
0.00%591.73M
0.00%591.73M
0.00%591.73M
0.00%591.73M
0.00%591.73M
0.00%591.73M
Other reserves
75.02%35.48M
38.98%30.26M
56.30%30.18M
56.30%30.18M
143.11%29.14M
51.61%20.27M
1,427.00%21.78M
273.80%19.31M
273.80%19.31M
555.74%11.99M
Total stockholders'equity
-42.32%2.15B
-41.55%2.25B
-39.10%2.39B
-39.10%2.39B
-9.62%3.69B
-9.27%3.73B
84.83%3.85B
86.16%3.92B
86.16%3.92B
94.18%4.09B
Noncontrolling interests
-11.29%7.19M
16.24%8.79M
18.60%7.42M
18.60%7.42M
31.79%8.47M
34.69%8.1M
110.64%7.56M
92.10%6.25M
92.10%6.25M
207.17%6.43M
Total equity
-42.25%2.16B
-41.43%2.26B
-39.01%2.4B
-39.01%2.4B
-9.56%3.7B
-9.21%3.73B
84.88%3.86B
86.17%3.93B
86.17%3.93B
94.29%4.09B
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
(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(Q4)Dec 31, 2022(Q3)Sep 30, 2022
Assets
Current assets
Cash, cash equivalents and short term investments -29.48%493.57M-6.47%653.54M-44.27%656.09M-44.27%656.09M-69.25%603.85M-65.41%699.95M-69.73%698.72M-52.33%1.18B-52.33%1.18B-28.15%1.96B
-Cash and cash equivalents -29.48%493.57M-6.47%653.54M-44.27%656.09M-44.27%656.09M-69.25%603.85M-65.41%699.95M-69.73%698.72M-52.33%1.18B-52.33%1.18B-28.15%1.96B
Receivables 12.29%959.65M-8.00%851.87M10.04%1.06B10.04%1.06B16.12%1.14B-17.56%854.6M-10.15%925.98M-16.95%960.79M-16.95%960.79M2.15%982.58M
-Accounts receivable 12.29%959.65M-8.00%851.87M10.04%1.06B10.04%1.06B16.12%1.14B-17.56%854.6M-10.15%925.98M-16.95%960.79M-16.95%960.79M2.15%982.58M
-Gross accounts receivable 12.29%959.65M-8.00%851.87M10.04%1.06B10.04%1.06B16.12%1.14B-17.56%854.6M-10.15%925.98M-16.95%960.79M-16.95%960.79M2.15%982.58M
Inventory 3.08%1.97B5.08%1.99B6.06%1.87B6.06%1.87B15.71%1.96B19.98%1.91B17.06%1.9B7.05%1.76B7.05%1.76B-3.04%1.69B
Other current assets -38.13%56.45M-77.53%62.57M-61.60%92.93M-61.60%92.93M-53.04%92.72M-36.09%91.23M124.44%278.45M122.01%241.99M122.01%241.99M193.84%197.47M
Total current assets -2.17%3.48B-6.28%3.56B-11.28%3.67B-11.28%3.67B-21.51%3.8B-25.82%3.56B-25.26%3.8B-23.04%4.14B-23.04%4.14B-12.19%4.84B
Non current assets
Net PPE -41.74%1.72B-38.52%1.75B-38.35%1.77B-38.35%1.77B8.26%2.94B50.31%2.94B46.79%2.84B81.54%2.87B81.54%2.87B102.10%2.71B
-Gross PP&E -41.74%1.72B-38.52%1.75B-38.35%1.77B-38.35%1.77B8.26%2.94B50.31%2.94B46.79%2.84B81.54%2.87B81.54%2.87B102.10%2.71B
Total investment -86.52%13.15M-87.37%12.39M-86.79%11.76M-86.79%11.76M2.46%95.97M-0.74%97.58M-1.09%98.11M-3.22%89.01M-3.22%89.01M1.79%93.66M
-Financial asset investment -86.52%13.15M-87.37%12.39M-86.79%11.76M-86.79%11.76M2.46%95.97M-0.74%97.58M-1.09%98.11M-3.22%89.01M-3.22%89.01M1.79%93.66M
-Including:Available-for-sale securities -86.52%13.15M-87.37%12.39M-86.79%11.76M-86.79%11.76M2.46%95.97M-0.74%97.58M-1.09%98.11M-3.22%89.01M-3.22%89.01M1.79%93.66M
Goodwill and other intangible assets -49.00%22.28M-46.59%24.08M-44.58%26.17M-44.58%26.17M1.75%43.85M18.52%43.68M15.05%45.08M11.04%47.22M11.04%47.22M-12.30%43.09M
Other non current assets -2.15%74.55M-3.69%74.6M-5.82%74.57M-5.82%74.57M-6.56%75.2M-7.57%76.2M-7.01%77.46M-3.24%79.18M-3.24%79.18M-2.38%80.47M
Total non current assets -42.27%1.83B-39.32%1.86B-39.01%1.88B-39.01%1.88B7.58%3.15B45.27%3.16B41.94%3.07B71.68%3.08B71.68%3.08B87.11%2.93B
Total assets -21.04%5.31B-21.04%5.42B-23.12%5.55B-23.12%5.55B-10.54%6.95B-3.63%6.72B-5.22%6.86B0.67%7.22B0.67%7.22B9.79%7.77B
Liabilities
Current liabilities
Financial liabilities 61.99%1.31B49.36%1.21B49.07%1.21B49.07%1.21B49.66%1.21B-19.61%810.05M-19.45%811.61M-19.34%812.76M-19.34%812.76M-19.84%807.68M
-Current debt and capital lease obligation 61.99%1.31B49.36%1.21B49.07%1.21B49.07%1.21B49.66%1.21B-19.61%810.05M-19.45%811.61M-19.34%812.76M-19.34%812.76M-19.84%807.68M
-Including:Current debt 62.50%1.3B50.00%1.2B50.00%1.2B50.00%1.2B50.00%1.2B-19.97%800.01M-19.97%800.01M-19.97%800.01M-19.97%800.01M-19.97%800.01M
-Including:Current capital Lease obligation 21.00%12.15M5.44%12.23M-9.40%11.55M-9.40%11.55M13.96%8.74M26.47%10.04M46.15%11.6M60.60%12.75M60.60%12.75M-3.35%7.67M
Payables -9.55%471.72M9.25%557.45M-16.99%557.07M-16.99%557.07M-57.62%566.57M-7.86%521.56M-8.49%510.26M-10.90%671.07M-10.90%671.07M123.81%1.34B
-accounts payable -10.44%437.58M10.51%541.54M-19.53%516.76M-19.53%516.76M7.94%542.25M-7.13%488.61M-7.82%490.03M-5.72%642.22M-5.72%642.22M-12.64%502.37M
-Total tax payable 3.64%34.15M-21.38%15.91M39.68%40.3M39.68%40.3M245.20%24.33M-17.48%32.95M-22.11%20.23M-59.93%28.85M-59.93%28.85M-68.38%7.05M
-Other payable --------------------------------------827.46M
Pension and other retirement benefit plans 104.01%13.94M116.53%43.28M115.86%13.52M115.86%13.52M-28.09%21.83M-42.72%6.83M-39.07%19.99M-79.19%6.26M-79.19%6.26M-7.42%30.36M
Other current liabilities -43.19%227.52M-46.52%198.23M-51.53%221.11M-51.53%221.11M38.31%207.48M21.15%400.49M-28.83%370.63M96.25%456.16M96.25%456.16M-47.31%150.01M
Current liabilities 16.47%2.03B17.44%2.01B2.93%2B2.93%2B-13.78%2B-9.25%1.74B-19.18%1.71B-3.81%1.95B-3.81%1.95B20.94%2.32B
Non current liabilities
Non current financial liabilities -24.62%266.99M-22.59%295.03M-22.12%318.14M-22.12%318.14M-19.56%327.31M3,998.26%354.21M-81.05%381.11M-79.70%408.5M-79.70%408.5M-79.80%406.92M
-Long term debt and capital lease obligation -24.62%266.99M-22.59%295.03M-22.12%318.14M-22.12%318.14M-19.56%327.31M3,998.26%354.21M-81.05%381.11M-79.70%408.5M-79.70%408.5M-79.80%406.92M
-Including:Long term debt -30.77%224.98M-28.57%249.98M-26.67%274.98M-26.67%274.98M-25.00%299.98M--324.99M-82.50%349.99M-81.25%374.99M-81.25%374.99M-80.00%399.99M
-Including:Long term capital lease obligation 43.75%42.02M44.75%45.05M28.76%43.15M28.76%43.15M294.64%27.33M238.16%29.23M192.88%31.12M165.73%33.51M165.73%33.51M-52.56%6.93M
Long term provisions -0.06%28.13M-0.04%28.14M-0.05%28.14M-0.05%28.14M-0.06%28.15M-0.06%28.15M-0.09%28.15M-0.10%28.16M-0.10%28.16M-0.10%28.16M
Long term pension and other post-retirement benefit plans -0.63%593.62M-4.32%590.58M-11.34%572.36M-11.34%572.36M-4.23%618.34M-6.67%597.36M-15.56%617.23M-12.15%645.57M-12.15%645.57M-13.05%645.63M
Non current deferred liabilities -13.20%224.98M-13.20%224.98M-13.20%224.98M-13.20%224.98M0.00%259.19M0.00%259.19M0.00%259.19M0.00%259.19M0.00%259.19M0.00%259.19M
Other non current liabilities 35.00%10.59M37.47%10.78M39.98%10.98M39.98%10.98M0.01%7.84M-0.01%7.84M0.03%7.84M0.03%7.84M0.03%7.84M195,950.00%7.84M
Total non current liabilities -9.82%1.12B-11.13%1.15B-14.43%1.15B-14.43%1.15B-7.93%1.24B32.09%1.25B-57.41%1.29B-55.66%1.35B-55.66%1.35B-55.73%1.35B
Total liabilities 5.49%3.15B5.15%3.16B-4.18%3.16B-4.18%3.16B-11.63%3.25B4.39%2.99B-41.69%3.01B-34.95%3.3B-34.95%3.3B-26.06%3.67B
Shareholders'equity
Share capital 0.00%4.65B0.00%4.65B0.00%4.65B0.00%4.65B0.00%4.65B0.00%4.65B27.37%4.65B27.37%4.65B27.37%4.65B27.37%4.65B
-common stock 0.00%4.65B0.00%4.65B0.00%4.65B0.00%4.65B0.00%4.65B0.00%4.65B27.37%4.65B27.37%4.65B27.37%4.65B27.37%4.65B
Additional paid-in capital 0.00%3.02B0.00%3.02B0.00%3.02B0.00%3.02B0.00%3.02B0.00%3.02B49.45%3.02B49.45%3.02B49.45%3.02B49.45%3.02B
Retained earnings -33.35%-6.05B-34.64%-5.95B-33.77%-5.81B-33.77%-5.81B-9.84%-4.58B-9.34%-4.54B-6.08%-4.42B-4.79%-4.34B-4.79%-4.34B-0.68%-4.17B
Less: Treasury stock 0.12%21.19M0.09%21.19M0.05%21.17M0.05%21.17M0.04%21.17M0.03%21.17M0.07%21.17M0.08%21.16M0.08%21.16M0.09%21.16M
Fixed asset revaluation reserve -13.20%513.62M-13.20%513.62M-13.20%513.62M-13.20%513.62M0.00%591.73M0.00%591.73M0.00%591.73M0.00%591.73M0.00%591.73M0.00%591.73M
Other reserves 75.02%35.48M38.98%30.26M56.30%30.18M56.30%30.18M143.11%29.14M51.61%20.27M1,427.00%21.78M273.80%19.31M273.80%19.31M555.74%11.99M
Total stockholders'equity -42.32%2.15B-41.55%2.25B-39.10%2.39B-39.10%2.39B-9.62%3.69B-9.27%3.73B84.83%3.85B86.16%3.92B86.16%3.92B94.18%4.09B
Noncontrolling interests -11.29%7.19M16.24%8.79M18.60%7.42M18.60%7.42M31.79%8.47M34.69%8.1M110.64%7.56M92.10%6.25M92.10%6.25M207.17%6.43M
Total equity -42.25%2.16B-41.43%2.26B-39.01%2.4B-39.01%2.4B-9.56%3.7B-9.21%3.73B84.88%3.86B86.17%3.93B86.17%3.93B94.29%4.09B
Currency Unit JPYJPYJPYJPYJPYJPYJPYJPYJPYJPY
Accounting Standards NonUS-GAAPNonUS-GAAPNonUS-GAAPNonUS-GAAPNonUS-GAAPNonUS-GAAPNonUS-GAAPNonUS-GAAPNonUS-GAAPNonUS-GAAP