JP Stock MarketDetailed Quotes

9880 Innotech

Watchlist
  • 1395
  • +22+1.60%
20min DelayMarket Closed Dec 27 15:30 JST
19.11BMarket Cap12.74P/E (Static)

Innotech Key Stats

Quarterly+Annual
YOY yoy
Hide blank lines yoy
(Q2)Sep 30, 2024
(FY)Mar 31, 2024
(Q4)Mar 31, 2024
(Q3)Dec 31, 2023
(Q2)Sep 30, 2023
(Q1)Jun 30, 2023
(FY)Mar 31, 2023
(Q4)Mar 31, 2023
(Q3)Dec 31, 2022
(Q2)Sep 30, 2022
Assets
Current assets
Cash, cash equivalents and short term investments
-25.12%5.24B
34.53%8.88B
34.53%8.88B
10.36%8.11B
13.34%7B
2.34%6.87B
-0.99%6.6B
-0.99%6.6B
28.24%7.35B
1.01%6.18B
-Cash and cash equivalents
-25.12%5.24B
34.53%8.88B
34.53%8.88B
10.36%8.11B
13.34%7B
2.34%6.87B
-0.99%6.6B
-0.99%6.6B
28.24%7.35B
1.01%6.18B
Receivables
10.80%11.06B
5.22%10.17B
5.22%10.17B
-2.22%9.89B
-18.57%9.98B
-12.36%8.38B
9.51%9.67B
9.51%9.67B
-10.06%10.11B
28.01%12.26B
-Accounts receivable
10.80%11.06B
4.90%10.03B
4.90%10.03B
-2.22%9.89B
-18.57%9.98B
-12.36%8.38B
9.04%9.57B
9.04%9.57B
-10.06%10.11B
28.01%12.26B
-Gross accounts receivable
10.80%11.06B
4.90%10.03B
4.90%10.03B
-2.22%9.89B
-18.57%9.98B
-12.36%8.38B
9.04%9.57B
9.04%9.57B
-10.06%10.11B
28.01%12.26B
-Other receivables
----
36.41%135.75M
36.41%135.75M
----
----
----
87.75%99.51M
87.75%99.51M
----
----
Inventory
9.12%10.44B
13.28%9.18B
13.28%9.18B
17.18%9.77B
31.94%9.57B
44.76%9.4B
32.84%8.11B
32.84%8.11B
56.83%8.34B
31.13%7.25B
Other current assets
3.40%2.25B
30.76%2.08B
30.76%2.08B
0.45%2.21B
4.65%2.18B
-3.25%2.2B
-0.57%1.59B
-0.57%1.59B
13.45%2.2B
-3.39%2.08B
Total current assets
0.93%29B
16.75%30.31B
16.75%30.31B
7.07%29.99B
3.46%28.73B
7.22%26.86B
11.94%25.96B
11.94%25.96B
15.56%28.01B
18.79%27.77B
Non current assets
Net PPE
0.84%11.62B
1.46%11.63B
1.46%11.63B
0.29%11.51B
1.32%11.53B
4.80%11.47B
5.73%11.46B
5.73%11.46B
6.53%11.48B
5.07%11.38B
-Gross PP&E
4.47%20.14B
1.85%19.66B
1.85%19.66B
0.01%19.41B
0.31%19.27B
2.41%18.99B
5.83%19.3B
5.83%19.3B
7.75%19.41B
7.26%19.21B
-Accumulated depreciation
-9.87%-8.51B
-2.42%-8.03B
-2.42%-8.03B
0.39%-7.9B
1.14%-7.75B
1.04%-7.51B
-5.98%-7.84B
-5.98%-7.84B
-9.55%-7.93B
-10.60%-7.84B
Total investment
52.00%2.93B
-14.69%1.48B
-14.69%1.48B
-30.70%1.38B
2.83%1.93B
4.16%1.78B
-2.09%1.73B
-2.09%1.73B
13.43%1.99B
-6.11%1.88B
-Financial asset investment
52.00%2.93B
-14.69%1.48B
-14.69%1.48B
-30.70%1.38B
2.83%1.93B
4.16%1.78B
-2.09%1.73B
-2.09%1.73B
13.43%1.99B
-6.11%1.88B
-Including:Available-for-sale securities
52.00%2.93B
-14.69%1.48B
-14.69%1.48B
-30.70%1.38B
2.83%1.93B
4.16%1.78B
-2.09%1.73B
-2.09%1.73B
13.43%1.99B
-6.11%1.88B
Goodwill and other intangible assets
-8.89%2.02B
-7.63%2.07B
-7.63%2.07B
-9.32%2.15B
-9.16%2.22B
-8.49%2.22B
-7.72%2.24B
-7.72%2.24B
-0.43%2.37B
3.82%2.44B
-Goodwill
-20.63%742.41M
-18.68%817.98M
-18.68%817.98M
-20.22%877.84M
-19.65%935.38M
-18.55%957.32M
-17.03%1.01B
-17.03%1.01B
-11.72%1.1B
-9.95%1.16B
-Other intangible assets
-0.32%1.28B
1.40%1.25B
1.40%1.25B
0.15%1.27B
0.41%1.28B
1.00%1.26B
1.60%1.23B
1.60%1.23B
12.02%1.27B
20.64%1.28B
Defined pension benefit
----
67.37%621.05M
67.37%621.05M
----
----
----
7.52%371.06M
7.52%371.06M
----
----
Deferred tax assets-non current
----
-0.66%498.27M
-0.66%498.27M
----
----
----
19.37%501.56M
19.37%501.56M
----
----
Other non current assets
23.15%2.52B
-9.64%1.23B
-9.64%1.23B
-2.99%2.11B
-8.10%2.04B
-11.28%2.01B
-11.88%1.36B
-11.88%1.36B
-7.17%2.17B
-3.31%2.22B
Total non current assets
7.77%19.09B
-0.81%17.53B
-0.81%17.53B
-4.79%17.14B
-1.12%17.72B
0.78%17.48B
1.85%17.67B
1.85%17.67B
4.41%18B
2.52%17.92B
Total assets
3.54%48.09B
9.64%47.83B
9.64%47.83B
2.43%47.13B
1.66%46.45B
4.58%44.34B
7.62%43.63B
7.62%43.63B
10.92%46.01B
11.83%45.69B
Liabilities
Current liabilities
Financial liabilities
5.00%9.02B
25.64%10.14B
25.64%10.14B
-8.39%9.02B
1.23%8.59B
44.58%8.46B
42.87%8.07B
42.87%8.07B
59.57%9.84B
66.00%8.48B
-Current debt and capital lease obligation
5.00%9.02B
25.64%10.14B
25.64%10.14B
-8.39%9.02B
1.23%8.59B
44.58%8.46B
42.87%8.07B
42.87%8.07B
59.57%9.84B
66.00%8.48B
-Including:Current debt
5.00%9.02B
25.64%10.14B
25.64%10.14B
-8.39%9.02B
1.23%8.59B
44.58%8.46B
42.87%8.07B
42.87%8.07B
59.57%9.84B
66.00%8.48B
Payables
9.73%3.5B
-6.46%3.27B
-6.46%3.27B
-0.56%2.89B
-8.77%3.19B
21.19%2.96B
21.45%3.49B
21.45%3.49B
30.85%2.91B
21.81%3.5B
-accounts payable
9.64%3.08B
-9.01%2.78B
-9.01%2.78B
2.53%2.66B
-0.46%2.81B
28.38%2.81B
30.83%3.05B
30.83%3.05B
43.86%2.59B
27.95%2.82B
-Total tax payable
10.40%420.14M
11.29%489.04M
11.29%489.04M
-26.28%229.62M
-43.54%380.55M
-40.48%151.56M
-18.94%439.42M
-18.94%439.42M
-25.35%311.48M
1.41%673.97M
Pension and other retirement benefit plans
38.07%698.76M
40.25%453.83M
40.25%453.83M
-7.16%626.57M
-14.83%506.1M
1.16%385.07M
5.76%323.6M
5.76%323.6M
16.10%674.92M
18.80%594.21M
Accrued and deferred income
-9.90%4.74B
32.84%4.14B
32.84%4.14B
--5.45B
--5.26B
-3.23%4.9B
21.66%3.12B
21.66%3.12B
----
----
Other current liabilities
17.69%1.46B
9.44%2.26B
9.44%2.26B
-71.43%1.66B
-79.87%1.24B
-7.63%1.71B
-6.99%2.06B
-6.99%2.06B
1.33%5.8B
290.20%6.17B
Current liabilities
3.36%19.41B
18.70%20.26B
18.70%20.26B
2.17%19.64B
0.24%18.78B
18.14%18.4B
25.39%17.07B
25.39%17.07B
30.82%19.22B
32.27%18.74B
Non current liabilities
Non current financial liabilities
-32.69%1.05B
19.26%1.28B
19.26%1.28B
21.09%1.45B
3.09%1.56B
-66.35%953.28M
-63.66%1.07B
-63.66%1.07B
-61.17%1.19B
-52.61%1.51B
-Long term debt and capital lease obligation
-32.69%1.05B
19.26%1.28B
19.26%1.28B
21.09%1.45B
3.09%1.56B
-66.35%953.28M
-63.66%1.07B
-63.66%1.07B
-61.17%1.19B
-52.61%1.51B
-Including:Long term debt
-32.69%1.05B
19.26%1.28B
19.26%1.28B
21.09%1.45B
3.09%1.56B
-66.35%953.28M
-63.66%1.07B
-63.66%1.07B
-61.17%1.19B
-52.61%1.51B
Long term pension and other post-retirement benefit plans
-0.65%504.07M
13.79%562.82M
13.79%562.82M
14.64%532.96M
7.75%507.35M
12.22%503M
16.87%494.61M
16.87%494.61M
8.79%464.89M
13.12%470.85M
Other non current liabilities
-3.15%403.93M
1.16%407.61M
1.16%407.61M
-29.75%363.6M
-11.10%417.08M
-6.96%396.78M
4.59%402.94M
4.59%402.94M
3.03%517.6M
-11.61%469.16M
Total non current liabilities
-21.19%1.96B
14.19%2.25B
14.19%2.25B
7.62%2.34B
1.27%2.48B
-50.02%1.85B
-47.61%1.97B
-47.61%1.97B
-45.65%2.18B
-40.75%2.45B
Total liabilities
0.49%21.37B
18.24%22.51B
18.24%22.51B
2.73%21.98B
0.36%21.27B
5.03%20.26B
9.58%19.04B
9.58%19.04B
14.45%21.4B
15.75%21.19B
Shareholders'equity
Share capital
0.00%10.52B
0.00%10.52B
0.00%10.52B
0.00%10.52B
0.00%10.52B
0.00%10.52B
0.00%10.52B
0.00%10.52B
0.00%10.52B
0.00%10.52B
-common stock
0.00%10.52B
0.00%10.52B
0.00%10.52B
0.00%10.52B
0.00%10.52B
0.00%10.52B
0.00%10.52B
0.00%10.52B
0.00%10.52B
0.00%10.52B
Additional paid-in capital
0.65%4.06B
-4.67%4.04B
-4.67%4.04B
-4.67%4.04B
-4.98%4.03B
0.33%4.24B
0.33%4.24B
0.33%4.24B
0.33%4.24B
0.31%4.24B
Retained earnings
1.76%9.23B
6.26%9.24B
6.26%9.24B
9.20%8.76B
7.77%9.07B
8.61%8.43B
9.39%8.7B
9.39%8.7B
4.09%8.02B
11.23%8.42B
Less: Treasury stock
-13.52%266.3M
-57.67%275.72M
-57.67%275.72M
-57.68%275.63M
-53.09%307.95M
-4.43%651.36M
-4.43%651.36M
-4.43%651.36M
-4.43%651.36M
-3.67%656.49M
Other reserves
101.90%2.56B
47.13%1.18B
47.13%1.18B
0.10%1.49B
23.15%1.27B
72.79%624.63M
302.93%799.41M
302.93%799.41M
1,380.95%1.49B
2,231.49%1.03B
Other equity interest
0.00%21.73M
-83.14%21.73M
-83.14%21.73M
-83.14%21.73M
-83.14%21.73M
0.00%128.85M
0.00%128.85M
0.00%128.85M
0.00%128.85M
0.00%128.85M
Total stockholders'equity
6.17%26.12B
4.18%24.73B
4.18%24.73B
3.41%24.56B
3.90%24.6B
4.37%23.29B
6.23%23.73B
6.23%23.73B
7.95%23.75B
8.59%23.68B
Noncontrolling interests
3.40%605.77M
-30.32%596.26M
-30.32%596.26M
-32.08%586.45M
-29.04%585.85M
-0.34%795M
3.78%855.76M
3.78%855.76M
10.24%863.5M
10.40%825.55M
Total equity
6.11%26.72B
2.98%25.32B
2.98%25.32B
2.16%25.15B
2.79%25.18B
4.21%24.08B
6.14%24.59B
6.14%24.59B
8.03%24.61B
8.65%24.5B
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)Sep 30, 2024(FY)Mar 31, 2024(Q4)Mar 31, 2024(Q3)Dec 31, 2023(Q2)Sep 30, 2023(Q1)Jun 30, 2023(FY)Mar 31, 2023(Q4)Mar 31, 2023(Q3)Dec 31, 2022(Q2)Sep 30, 2022
Assets
Current assets
Cash, cash equivalents and short term investments -25.12%5.24B34.53%8.88B34.53%8.88B10.36%8.11B13.34%7B2.34%6.87B-0.99%6.6B-0.99%6.6B28.24%7.35B1.01%6.18B
-Cash and cash equivalents -25.12%5.24B34.53%8.88B34.53%8.88B10.36%8.11B13.34%7B2.34%6.87B-0.99%6.6B-0.99%6.6B28.24%7.35B1.01%6.18B
Receivables 10.80%11.06B5.22%10.17B5.22%10.17B-2.22%9.89B-18.57%9.98B-12.36%8.38B9.51%9.67B9.51%9.67B-10.06%10.11B28.01%12.26B
-Accounts receivable 10.80%11.06B4.90%10.03B4.90%10.03B-2.22%9.89B-18.57%9.98B-12.36%8.38B9.04%9.57B9.04%9.57B-10.06%10.11B28.01%12.26B
-Gross accounts receivable 10.80%11.06B4.90%10.03B4.90%10.03B-2.22%9.89B-18.57%9.98B-12.36%8.38B9.04%9.57B9.04%9.57B-10.06%10.11B28.01%12.26B
-Other receivables ----36.41%135.75M36.41%135.75M------------87.75%99.51M87.75%99.51M--------
Inventory 9.12%10.44B13.28%9.18B13.28%9.18B17.18%9.77B31.94%9.57B44.76%9.4B32.84%8.11B32.84%8.11B56.83%8.34B31.13%7.25B
Other current assets 3.40%2.25B30.76%2.08B30.76%2.08B0.45%2.21B4.65%2.18B-3.25%2.2B-0.57%1.59B-0.57%1.59B13.45%2.2B-3.39%2.08B
Total current assets 0.93%29B16.75%30.31B16.75%30.31B7.07%29.99B3.46%28.73B7.22%26.86B11.94%25.96B11.94%25.96B15.56%28.01B18.79%27.77B
Non current assets
Net PPE 0.84%11.62B1.46%11.63B1.46%11.63B0.29%11.51B1.32%11.53B4.80%11.47B5.73%11.46B5.73%11.46B6.53%11.48B5.07%11.38B
-Gross PP&E 4.47%20.14B1.85%19.66B1.85%19.66B0.01%19.41B0.31%19.27B2.41%18.99B5.83%19.3B5.83%19.3B7.75%19.41B7.26%19.21B
-Accumulated depreciation -9.87%-8.51B-2.42%-8.03B-2.42%-8.03B0.39%-7.9B1.14%-7.75B1.04%-7.51B-5.98%-7.84B-5.98%-7.84B-9.55%-7.93B-10.60%-7.84B
Total investment 52.00%2.93B-14.69%1.48B-14.69%1.48B-30.70%1.38B2.83%1.93B4.16%1.78B-2.09%1.73B-2.09%1.73B13.43%1.99B-6.11%1.88B
-Financial asset investment 52.00%2.93B-14.69%1.48B-14.69%1.48B-30.70%1.38B2.83%1.93B4.16%1.78B-2.09%1.73B-2.09%1.73B13.43%1.99B-6.11%1.88B
-Including:Available-for-sale securities 52.00%2.93B-14.69%1.48B-14.69%1.48B-30.70%1.38B2.83%1.93B4.16%1.78B-2.09%1.73B-2.09%1.73B13.43%1.99B-6.11%1.88B
Goodwill and other intangible assets -8.89%2.02B-7.63%2.07B-7.63%2.07B-9.32%2.15B-9.16%2.22B-8.49%2.22B-7.72%2.24B-7.72%2.24B-0.43%2.37B3.82%2.44B
-Goodwill -20.63%742.41M-18.68%817.98M-18.68%817.98M-20.22%877.84M-19.65%935.38M-18.55%957.32M-17.03%1.01B-17.03%1.01B-11.72%1.1B-9.95%1.16B
-Other intangible assets -0.32%1.28B1.40%1.25B1.40%1.25B0.15%1.27B0.41%1.28B1.00%1.26B1.60%1.23B1.60%1.23B12.02%1.27B20.64%1.28B
Defined pension benefit ----67.37%621.05M67.37%621.05M------------7.52%371.06M7.52%371.06M--------
Deferred tax assets-non current -----0.66%498.27M-0.66%498.27M------------19.37%501.56M19.37%501.56M--------
Other non current assets 23.15%2.52B-9.64%1.23B-9.64%1.23B-2.99%2.11B-8.10%2.04B-11.28%2.01B-11.88%1.36B-11.88%1.36B-7.17%2.17B-3.31%2.22B
Total non current assets 7.77%19.09B-0.81%17.53B-0.81%17.53B-4.79%17.14B-1.12%17.72B0.78%17.48B1.85%17.67B1.85%17.67B4.41%18B2.52%17.92B
Total assets 3.54%48.09B9.64%47.83B9.64%47.83B2.43%47.13B1.66%46.45B4.58%44.34B7.62%43.63B7.62%43.63B10.92%46.01B11.83%45.69B
Liabilities
Current liabilities
Financial liabilities 5.00%9.02B25.64%10.14B25.64%10.14B-8.39%9.02B1.23%8.59B44.58%8.46B42.87%8.07B42.87%8.07B59.57%9.84B66.00%8.48B
-Current debt and capital lease obligation 5.00%9.02B25.64%10.14B25.64%10.14B-8.39%9.02B1.23%8.59B44.58%8.46B42.87%8.07B42.87%8.07B59.57%9.84B66.00%8.48B
-Including:Current debt 5.00%9.02B25.64%10.14B25.64%10.14B-8.39%9.02B1.23%8.59B44.58%8.46B42.87%8.07B42.87%8.07B59.57%9.84B66.00%8.48B
Payables 9.73%3.5B-6.46%3.27B-6.46%3.27B-0.56%2.89B-8.77%3.19B21.19%2.96B21.45%3.49B21.45%3.49B30.85%2.91B21.81%3.5B
-accounts payable 9.64%3.08B-9.01%2.78B-9.01%2.78B2.53%2.66B-0.46%2.81B28.38%2.81B30.83%3.05B30.83%3.05B43.86%2.59B27.95%2.82B
-Total tax payable 10.40%420.14M11.29%489.04M11.29%489.04M-26.28%229.62M-43.54%380.55M-40.48%151.56M-18.94%439.42M-18.94%439.42M-25.35%311.48M1.41%673.97M
Pension and other retirement benefit plans 38.07%698.76M40.25%453.83M40.25%453.83M-7.16%626.57M-14.83%506.1M1.16%385.07M5.76%323.6M5.76%323.6M16.10%674.92M18.80%594.21M
Accrued and deferred income -9.90%4.74B32.84%4.14B32.84%4.14B--5.45B--5.26B-3.23%4.9B21.66%3.12B21.66%3.12B--------
Other current liabilities 17.69%1.46B9.44%2.26B9.44%2.26B-71.43%1.66B-79.87%1.24B-7.63%1.71B-6.99%2.06B-6.99%2.06B1.33%5.8B290.20%6.17B
Current liabilities 3.36%19.41B18.70%20.26B18.70%20.26B2.17%19.64B0.24%18.78B18.14%18.4B25.39%17.07B25.39%17.07B30.82%19.22B32.27%18.74B
Non current liabilities
Non current financial liabilities -32.69%1.05B19.26%1.28B19.26%1.28B21.09%1.45B3.09%1.56B-66.35%953.28M-63.66%1.07B-63.66%1.07B-61.17%1.19B-52.61%1.51B
-Long term debt and capital lease obligation -32.69%1.05B19.26%1.28B19.26%1.28B21.09%1.45B3.09%1.56B-66.35%953.28M-63.66%1.07B-63.66%1.07B-61.17%1.19B-52.61%1.51B
-Including:Long term debt -32.69%1.05B19.26%1.28B19.26%1.28B21.09%1.45B3.09%1.56B-66.35%953.28M-63.66%1.07B-63.66%1.07B-61.17%1.19B-52.61%1.51B
Long term pension and other post-retirement benefit plans -0.65%504.07M13.79%562.82M13.79%562.82M14.64%532.96M7.75%507.35M12.22%503M16.87%494.61M16.87%494.61M8.79%464.89M13.12%470.85M
Other non current liabilities -3.15%403.93M1.16%407.61M1.16%407.61M-29.75%363.6M-11.10%417.08M-6.96%396.78M4.59%402.94M4.59%402.94M3.03%517.6M-11.61%469.16M
Total non current liabilities -21.19%1.96B14.19%2.25B14.19%2.25B7.62%2.34B1.27%2.48B-50.02%1.85B-47.61%1.97B-47.61%1.97B-45.65%2.18B-40.75%2.45B
Total liabilities 0.49%21.37B18.24%22.51B18.24%22.51B2.73%21.98B0.36%21.27B5.03%20.26B9.58%19.04B9.58%19.04B14.45%21.4B15.75%21.19B
Shareholders'equity
Share capital 0.00%10.52B0.00%10.52B0.00%10.52B0.00%10.52B0.00%10.52B0.00%10.52B0.00%10.52B0.00%10.52B0.00%10.52B0.00%10.52B
-common stock 0.00%10.52B0.00%10.52B0.00%10.52B0.00%10.52B0.00%10.52B0.00%10.52B0.00%10.52B0.00%10.52B0.00%10.52B0.00%10.52B
Additional paid-in capital 0.65%4.06B-4.67%4.04B-4.67%4.04B-4.67%4.04B-4.98%4.03B0.33%4.24B0.33%4.24B0.33%4.24B0.33%4.24B0.31%4.24B
Retained earnings 1.76%9.23B6.26%9.24B6.26%9.24B9.20%8.76B7.77%9.07B8.61%8.43B9.39%8.7B9.39%8.7B4.09%8.02B11.23%8.42B
Less: Treasury stock -13.52%266.3M-57.67%275.72M-57.67%275.72M-57.68%275.63M-53.09%307.95M-4.43%651.36M-4.43%651.36M-4.43%651.36M-4.43%651.36M-3.67%656.49M
Other reserves 101.90%2.56B47.13%1.18B47.13%1.18B0.10%1.49B23.15%1.27B72.79%624.63M302.93%799.41M302.93%799.41M1,380.95%1.49B2,231.49%1.03B
Other equity interest 0.00%21.73M-83.14%21.73M-83.14%21.73M-83.14%21.73M-83.14%21.73M0.00%128.85M0.00%128.85M0.00%128.85M0.00%128.85M0.00%128.85M
Total stockholders'equity 6.17%26.12B4.18%24.73B4.18%24.73B3.41%24.56B3.90%24.6B4.37%23.29B6.23%23.73B6.23%23.73B7.95%23.75B8.59%23.68B
Noncontrolling interests 3.40%605.77M-30.32%596.26M-30.32%596.26M-32.08%586.45M-29.04%585.85M-0.34%795M3.78%855.76M3.78%855.76M10.24%863.5M10.40%825.55M
Total equity 6.11%26.72B2.98%25.32B2.98%25.32B2.16%25.15B2.79%25.18B4.21%24.08B6.14%24.59B6.14%24.59B8.03%24.61B8.65%24.5B
Currency Unit JPYJPYJPYJPYJPYJPYJPYJPYJPYJPY
Accounting Standards NonUS-GAAPNonUS-GAAPNonUS-GAAPNonUS-GAAPNonUS-GAAPNonUS-GAAPNonUS-GAAPNonUS-GAAPNonUS-GAAPNonUS-GAAP