JP Stock MarketDetailed Quotes

JCU (4975)

Watchlist
  • 6230
  • -110-1.74%
20min DelayMarket Closed Apr 17 15:30 JST
163.34BMarket Cap20.93P/E (Static)

JCU (4975) Balance Sheet

Quarterly+Annual
YOY yoy
Hide blank lines yoy
(Q3)Dec 31, 2025
(Q2)Sep 30, 2025
(Q1)Jun 30, 2025
(FY)Mar 31, 2025
(Q4)Mar 31, 2025
(Q3)Dec 31, 2024
(Q2)Sep 30, 2024
(Q1)Jun 30, 2024
(FY)Mar 31, 2024
(Q4)Mar 31, 2024
Assets
Current assets
Cash, cash equivalents and short term investments
-19.92%22.16B
-12.76%26.53B
-9.50%24.58B
-3.42%26.11B
-3.42%26.11B
9.94%27.67B
23.98%30.41B
15.49%27.16B
11.82%27.04B
11.82%27.04B
-Cash and cash equivalents
-19.92%22.16B
-12.76%26.53B
-9.50%24.58B
-3.67%26.05B
-3.67%26.05B
9.94%27.67B
23.98%30.41B
15.49%27.16B
11.82%27.04B
11.82%27.04B
-Short term investments
----
----
----
--66.96M
--66.96M
----
----
----
----
----
Receivables
0.66%9.6B
9.95%9.52B
1.92%9.7B
2.20%10.39B
2.20%10.39B
7.49%9.53B
7.78%8.66B
27.50%9.52B
19.29%10.17B
19.29%10.17B
-Accounts receivable
10.78%9.48B
13.63%9.28B
2.01%9.43B
1.30%10.04B
1.30%10.04B
4.51%8.56B
8.96%8.16B
35.47%9.24B
22.83%9.91B
22.83%9.91B
-Gross accounts receivable
10.78%9.48B
13.63%9.28B
2.01%9.43B
1.30%10.04B
1.30%10.04B
4.51%8.56B
8.96%8.16B
35.47%9.24B
22.83%9.91B
22.83%9.91B
-Other receivables
-88.20%115M
-50.91%242M
-1.08%270M
36.48%356.35M
36.48%356.35M
43.35%974.51M
-8.59%492.97M
-57.38%272.94M
-43.08%261.09M
-43.08%261.09M
Inventory
1.32%2.6B
-0.35%2.51B
-5.11%2.39B
-8.05%2.32B
-8.05%2.32B
11.14%2.57B
-1.96%2.51B
-0.19%2.52B
-11.72%2.52B
-11.72%2.52B
Other current assets
-6.44%1.67B
-56.94%721M
-44.59%770M
26.69%1.4B
26.69%1.4B
0.08%1.78B
1.83%1.67B
-5.84%1.39B
1.64%1.1B
1.64%1.1B
Total current assets
-13.31%36.02B
-9.20%39.28B
-7.75%37.44B
-1.49%40.22B
-1.49%40.22B
8.98%41.55B
17.65%43.26B
16.02%40.58B
11.42%40.83B
11.42%40.83B
Non current assets
Net PPE
128.24%16.43B
76.85%12.53B
88.70%12.18B
91.88%11.83B
91.88%11.83B
14.10%7.2B
12.91%7.09B
6.15%6.45B
1.39%6.17B
1.39%6.17B
-Gross PP&E
128.21%16.43B
76.81%12.53B
88.65%12.18B
45.95%20.43B
45.95%20.43B
14.10%7.2B
12.91%7.09B
6.15%6.45B
5.26%14B
5.26%14B
-Accumulated depreciation
----
----
----
-9.80%-8.6B
-9.80%-8.6B
----
----
----
-8.53%-7.83B
-8.53%-7.83B
Total investment
33.42%1.95B
6.39%1.71B
-13.45%1.53B
-19.91%1.4B
-19.91%1.4B
-13.84%1.46B
-2.87%1.61B
7.05%1.76B
25.71%1.75B
25.71%1.75B
-Financial asset investment
33.42%1.95B
6.39%1.71B
-13.45%1.53B
-19.91%1.4B
-19.91%1.4B
-13.84%1.46B
-2.87%1.61B
7.05%1.76B
25.71%1.75B
25.71%1.75B
-Including:Available-for-sale securities
33.42%1.95B
6.39%1.71B
-13.45%1.53B
-19.91%1.4B
-19.91%1.4B
-13.84%1.46B
-2.87%1.61B
7.05%1.76B
25.71%1.75B
25.71%1.75B
Goodwill and other intangible assets
134.99%291M
158.42%259M
403.02%245M
221.21%135.06M
221.21%135.06M
157.94%123.83M
120.47%100.23M
2.11%48.71M
-10.83%42.05M
-10.83%42.05M
-Other intangible assets
134.99%291M
158.42%259M
403.02%245M
221.21%135.06M
221.21%135.06M
157.94%123.83M
120.47%100.23M
2.11%48.71M
-10.83%42.05M
-10.83%42.05M
Deferred tax assets-non current
59.73%791M
129.13%813M
107.67%539M
91.92%798.29M
91.92%798.29M
71.63%495.21M
30.35%354.82M
12.20%259.55M
32.89%415.96M
32.89%415.96M
Other non current assets
2.29%448M
-5.16%435M
-2.21%439M
3.70%451.89M
3.70%451.89M
2.27%437.98M
6.58%458.66M
6.48%448.92M
3.51%435.78M
3.51%435.78M
Total non current assets
104.92%19.9B
63.92%15.75B
66.34%14.93B
65.92%14.62B
65.92%14.62B
10.81%9.71B
10.70%9.61B
6.49%8.97B
6.72%8.81B
6.72%8.81B
Total assets
9.09%55.92B
4.09%55.03B
5.67%52.37B
10.47%54.84B
10.47%54.84B
9.32%51.26B
16.32%52.87B
14.17%49.56B
10.56%49.64B
10.56%49.64B
Liabilities
Current liabilities
Financial liabilities
-15.16%360M
-14.68%374M
-15.13%389M
-35.61%406.09M
-35.61%406.09M
-34.81%424.31M
-36.45%438.33M
-34.89%458.35M
-17.82%630.67M
-17.82%630.67M
-Current debt and capital lease obligation
-15.16%360M
-14.68%374M
-15.13%389M
-35.61%406.09M
-35.61%406.09M
-34.81%424.31M
-36.45%438.33M
-34.89%458.35M
-17.82%630.67M
-17.82%630.67M
-Including:Current debt
-15.85%345M
-15.13%360M
-15.61%375M
-36.52%391.56M
-36.52%391.56M
-35.67%409.97M
-37.28%424.17M
-35.66%444.37M
-18.22%616.86M
-18.22%616.86M
-Including:Current capital Lease obligation
4.58%15M
-1.14%14M
0.13%14M
5.24%14.53M
5.24%14.53M
5.25%14.34M
5.26%14.16M
5.27%13.98M
5.29%13.8M
5.29%13.8M
Payables
-37.49%1.89B
5.30%2.46B
14.68%1.58B
18.00%4B
18.00%4B
54.39%3.02B
67.40%2.34B
43.27%1.38B
11.50%3.39B
11.50%3.39B
-accounts payable
-44.71%1.01B
4.24%1.24B
-7.98%763M
-7.24%1.93B
-7.24%1.93B
40.50%1.83B
57.73%1.19B
127.78%829.18M
39.30%2.09B
39.30%2.09B
-Total tax payable
-26.39%876M
6.38%1.23B
48.88%818M
58.36%2.07B
58.36%2.07B
82.08%1.19B
78.66%1.15B
-8.15%549.44M
-15.48%1.3B
-15.48%1.3B
Current provisions
--3M
--4M
----
----
----
----
----
----
----
----
Pension and other retirement benefit plans
5.57%358M
3.30%427M
11.43%233M
4.60%407.66M
4.60%407.66M
6.69%339.12M
3.15%413.36M
1.17%209.1M
-17.40%389.73M
-17.40%389.73M
Accrued and deferred income
----
----
----
-46.31%130.48M
-46.31%130.48M
----
----
----
812.24%243M
812.24%243M
Other current liabilities
-10.59%1.6B
-52.67%1.29B
-33.28%1.92B
-30.19%1.4B
-30.19%1.4B
-17.46%1.79B
65.58%2.71B
43.87%2.88B
8.22%2.01B
8.22%2.01B
Current liabilities
-24.48%4.21B
-22.90%4.55B
-16.29%4.13B
-4.74%6.35B
-4.74%6.35B
9.44%5.57B
43.09%5.91B
27.15%4.93B
8.11%6.66B
8.11%6.66B
Non current liabilities
Non current financial liabilities
-85.83%10M
-84.31%14M
-73.19%33M
-67.16%51.88M
-67.16%51.88M
-63.79%70.58M
-60.79%89.23M
-56.26%123.1M
-53.35%157.97M
-53.35%157.97M
-Long term debt and capital lease obligation
-85.83%10M
-84.31%14M
-73.19%33M
-67.16%51.88M
-67.16%51.88M
-63.79%70.58M
-60.79%89.23M
-56.26%123.1M
-53.35%157.97M
-53.35%157.97M
-Including:Long term debt
--0
--0
-83.38%15M
-75.32%30M
-75.32%30M
-70.96%45M
-67.42%60M
-61.53%90.26M
-57.85%121.56M
-57.85%121.56M
-Including:Long term capital lease obligation
-60.90%10M
-52.10%14M
-45.19%18M
-39.91%21.88M
-39.91%21.88M
-35.93%25.58M
-32.64%29.23M
-29.86%32.84M
-27.50%36.4M
-27.50%36.4M
Long term provisions
2.70%289M
1.75%286M
1.93%283M
3.50%285.42M
3.50%285.42M
2.60%281.41M
3.02%281.08M
2.99%277.65M
6.11%275.76M
6.11%275.76M
Long term pension and other post-retirement benefit plans
20.21%172M
12.62%168M
17.71%166M
15.70%146.89M
15.70%146.89M
16.40%143.09M
22.66%149.18M
25.12%141.02M
20.35%126.95M
20.35%126.95M
Non current deferred liabilities
2.41%145M
-33.94%103M
-26.39%165M
22.42%161.4M
22.42%161.4M
-50.92%141.58M
-56.18%155.91M
-36.39%224.15M
-3.55%131.85M
-3.55%131.85M
Other non current liabilities
-16.49%29M
-16.49%29M
9.43%38M
0.00%34.73M
0.00%34.73M
-0.00%34.73M
0.01%34.73M
0.00%34.73M
-0.00%34.73M
-0.00%34.73M
Total non current liabilities
-3.93%645M
-15.51%600M
-14.44%685M
-6.46%680.31M
-6.46%680.31M
-26.65%671.38M
-29.87%710.13M
-23.81%800.65M
-16.93%727.25M
-16.93%727.25M
Total liabilities
-22.27%4.85B
-22.10%5.15B
-16.03%4.81B
-4.91%7.03B
-4.91%7.03B
3.94%6.24B
28.72%6.62B
16.28%5.73B
5.00%7.39B
5.00%7.39B
Shareholders'equity
Share capital
-0.04%1.28B
-0.04%1.28B
1.11%1.28B
1.15%1.28B
1.15%1.28B
1.15%1.28B
1.15%1.28B
0.92%1.27B
0.92%1.27B
0.92%1.27B
-common stock
-0.04%1.28B
-0.04%1.28B
1.11%1.28B
1.15%1.28B
1.15%1.28B
1.15%1.28B
1.15%1.28B
0.92%1.27B
0.92%1.27B
0.92%1.27B
Additional paid-in capital
0.25%1.23B
0.25%1.23B
1.13%1.22B
1.20%1.22B
1.20%1.22B
1.20%1.22B
1.20%1.22B
0.97%1.21B
0.97%1.21B
0.97%1.21B
Retained earnings
12.23%48.65B
12.50%47.45B
11.94%45.11B
11.04%44.06B
11.04%44.06B
11.75%43.35B
10.67%42.18B
9.28%40.3B
7.88%39.68B
7.88%39.68B
Less: Treasury stock
2.95%5.99B
3.12%5.31B
4.28%4.98B
4.29%4.98B
4.29%4.98B
4.36%5.81B
1.57%5.15B
2.31%4.77B
2.31%4.77B
2.31%4.77B
Other reserves
18.45%5.9B
-22.19%5.23B
-15.61%4.91B
27.86%6.22B
27.86%6.22B
-4.05%4.98B
40.12%6.72B
52.71%5.82B
47.77%4.87B
47.77%4.87B
Total stockholders'equity
13.45%51.07B
7.83%49.87B
8.50%47.56B
13.17%47.81B
13.17%47.81B
10.11%45.02B
14.74%46.25B
13.90%43.83B
11.59%42.25B
11.59%42.25B
Total equity
13.45%51.07B
7.83%49.87B
8.50%47.56B
13.17%47.81B
13.17%47.81B
10.11%45.02B
14.74%46.25B
13.90%43.83B
11.59%42.25B
11.59%42.25B
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
(Q3)Dec 31, 2025(Q2)Sep 30, 2025(Q1)Jun 30, 2025(FY)Mar 31, 2025(Q4)Mar 31, 2025(Q3)Dec 31, 2024(Q2)Sep 30, 2024(Q1)Jun 30, 2024(FY)Mar 31, 2024(Q4)Mar 31, 2024
Assets
Current assets
Cash, cash equivalents and short term investments -19.92%22.16B-12.76%26.53B-9.50%24.58B-3.42%26.11B-3.42%26.11B9.94%27.67B23.98%30.41B15.49%27.16B11.82%27.04B11.82%27.04B
-Cash and cash equivalents -19.92%22.16B-12.76%26.53B-9.50%24.58B-3.67%26.05B-3.67%26.05B9.94%27.67B23.98%30.41B15.49%27.16B11.82%27.04B11.82%27.04B
-Short term investments --------------66.96M--66.96M--------------------
Receivables 0.66%9.6B9.95%9.52B1.92%9.7B2.20%10.39B2.20%10.39B7.49%9.53B7.78%8.66B27.50%9.52B19.29%10.17B19.29%10.17B
-Accounts receivable 10.78%9.48B13.63%9.28B2.01%9.43B1.30%10.04B1.30%10.04B4.51%8.56B8.96%8.16B35.47%9.24B22.83%9.91B22.83%9.91B
-Gross accounts receivable 10.78%9.48B13.63%9.28B2.01%9.43B1.30%10.04B1.30%10.04B4.51%8.56B8.96%8.16B35.47%9.24B22.83%9.91B22.83%9.91B
-Other receivables -88.20%115M-50.91%242M-1.08%270M36.48%356.35M36.48%356.35M43.35%974.51M-8.59%492.97M-57.38%272.94M-43.08%261.09M-43.08%261.09M
Inventory 1.32%2.6B-0.35%2.51B-5.11%2.39B-8.05%2.32B-8.05%2.32B11.14%2.57B-1.96%2.51B-0.19%2.52B-11.72%2.52B-11.72%2.52B
Other current assets -6.44%1.67B-56.94%721M-44.59%770M26.69%1.4B26.69%1.4B0.08%1.78B1.83%1.67B-5.84%1.39B1.64%1.1B1.64%1.1B
Total current assets -13.31%36.02B-9.20%39.28B-7.75%37.44B-1.49%40.22B-1.49%40.22B8.98%41.55B17.65%43.26B16.02%40.58B11.42%40.83B11.42%40.83B
Non current assets
Net PPE 128.24%16.43B76.85%12.53B88.70%12.18B91.88%11.83B91.88%11.83B14.10%7.2B12.91%7.09B6.15%6.45B1.39%6.17B1.39%6.17B
-Gross PP&E 128.21%16.43B76.81%12.53B88.65%12.18B45.95%20.43B45.95%20.43B14.10%7.2B12.91%7.09B6.15%6.45B5.26%14B5.26%14B
-Accumulated depreciation -------------9.80%-8.6B-9.80%-8.6B-------------8.53%-7.83B-8.53%-7.83B
Total investment 33.42%1.95B6.39%1.71B-13.45%1.53B-19.91%1.4B-19.91%1.4B-13.84%1.46B-2.87%1.61B7.05%1.76B25.71%1.75B25.71%1.75B
-Financial asset investment 33.42%1.95B6.39%1.71B-13.45%1.53B-19.91%1.4B-19.91%1.4B-13.84%1.46B-2.87%1.61B7.05%1.76B25.71%1.75B25.71%1.75B
-Including:Available-for-sale securities 33.42%1.95B6.39%1.71B-13.45%1.53B-19.91%1.4B-19.91%1.4B-13.84%1.46B-2.87%1.61B7.05%1.76B25.71%1.75B25.71%1.75B
Goodwill and other intangible assets 134.99%291M158.42%259M403.02%245M221.21%135.06M221.21%135.06M157.94%123.83M120.47%100.23M2.11%48.71M-10.83%42.05M-10.83%42.05M
-Other intangible assets 134.99%291M158.42%259M403.02%245M221.21%135.06M221.21%135.06M157.94%123.83M120.47%100.23M2.11%48.71M-10.83%42.05M-10.83%42.05M
Deferred tax assets-non current 59.73%791M129.13%813M107.67%539M91.92%798.29M91.92%798.29M71.63%495.21M30.35%354.82M12.20%259.55M32.89%415.96M32.89%415.96M
Other non current assets 2.29%448M-5.16%435M-2.21%439M3.70%451.89M3.70%451.89M2.27%437.98M6.58%458.66M6.48%448.92M3.51%435.78M3.51%435.78M
Total non current assets 104.92%19.9B63.92%15.75B66.34%14.93B65.92%14.62B65.92%14.62B10.81%9.71B10.70%9.61B6.49%8.97B6.72%8.81B6.72%8.81B
Total assets 9.09%55.92B4.09%55.03B5.67%52.37B10.47%54.84B10.47%54.84B9.32%51.26B16.32%52.87B14.17%49.56B10.56%49.64B10.56%49.64B
Liabilities
Current liabilities
Financial liabilities -15.16%360M-14.68%374M-15.13%389M-35.61%406.09M-35.61%406.09M-34.81%424.31M-36.45%438.33M-34.89%458.35M-17.82%630.67M-17.82%630.67M
-Current debt and capital lease obligation -15.16%360M-14.68%374M-15.13%389M-35.61%406.09M-35.61%406.09M-34.81%424.31M-36.45%438.33M-34.89%458.35M-17.82%630.67M-17.82%630.67M
-Including:Current debt -15.85%345M-15.13%360M-15.61%375M-36.52%391.56M-36.52%391.56M-35.67%409.97M-37.28%424.17M-35.66%444.37M-18.22%616.86M-18.22%616.86M
-Including:Current capital Lease obligation 4.58%15M-1.14%14M0.13%14M5.24%14.53M5.24%14.53M5.25%14.34M5.26%14.16M5.27%13.98M5.29%13.8M5.29%13.8M
Payables -37.49%1.89B5.30%2.46B14.68%1.58B18.00%4B18.00%4B54.39%3.02B67.40%2.34B43.27%1.38B11.50%3.39B11.50%3.39B
-accounts payable -44.71%1.01B4.24%1.24B-7.98%763M-7.24%1.93B-7.24%1.93B40.50%1.83B57.73%1.19B127.78%829.18M39.30%2.09B39.30%2.09B
-Total tax payable -26.39%876M6.38%1.23B48.88%818M58.36%2.07B58.36%2.07B82.08%1.19B78.66%1.15B-8.15%549.44M-15.48%1.3B-15.48%1.3B
Current provisions --3M--4M--------------------------------
Pension and other retirement benefit plans 5.57%358M3.30%427M11.43%233M4.60%407.66M4.60%407.66M6.69%339.12M3.15%413.36M1.17%209.1M-17.40%389.73M-17.40%389.73M
Accrued and deferred income -------------46.31%130.48M-46.31%130.48M------------812.24%243M812.24%243M
Other current liabilities -10.59%1.6B-52.67%1.29B-33.28%1.92B-30.19%1.4B-30.19%1.4B-17.46%1.79B65.58%2.71B43.87%2.88B8.22%2.01B8.22%2.01B
Current liabilities -24.48%4.21B-22.90%4.55B-16.29%4.13B-4.74%6.35B-4.74%6.35B9.44%5.57B43.09%5.91B27.15%4.93B8.11%6.66B8.11%6.66B
Non current liabilities
Non current financial liabilities -85.83%10M-84.31%14M-73.19%33M-67.16%51.88M-67.16%51.88M-63.79%70.58M-60.79%89.23M-56.26%123.1M-53.35%157.97M-53.35%157.97M
-Long term debt and capital lease obligation -85.83%10M-84.31%14M-73.19%33M-67.16%51.88M-67.16%51.88M-63.79%70.58M-60.79%89.23M-56.26%123.1M-53.35%157.97M-53.35%157.97M
-Including:Long term debt --0--0-83.38%15M-75.32%30M-75.32%30M-70.96%45M-67.42%60M-61.53%90.26M-57.85%121.56M-57.85%121.56M
-Including:Long term capital lease obligation -60.90%10M-52.10%14M-45.19%18M-39.91%21.88M-39.91%21.88M-35.93%25.58M-32.64%29.23M-29.86%32.84M-27.50%36.4M-27.50%36.4M
Long term provisions 2.70%289M1.75%286M1.93%283M3.50%285.42M3.50%285.42M2.60%281.41M3.02%281.08M2.99%277.65M6.11%275.76M6.11%275.76M
Long term pension and other post-retirement benefit plans 20.21%172M12.62%168M17.71%166M15.70%146.89M15.70%146.89M16.40%143.09M22.66%149.18M25.12%141.02M20.35%126.95M20.35%126.95M
Non current deferred liabilities 2.41%145M-33.94%103M-26.39%165M22.42%161.4M22.42%161.4M-50.92%141.58M-56.18%155.91M-36.39%224.15M-3.55%131.85M-3.55%131.85M
Other non current liabilities -16.49%29M-16.49%29M9.43%38M0.00%34.73M0.00%34.73M-0.00%34.73M0.01%34.73M0.00%34.73M-0.00%34.73M-0.00%34.73M
Total non current liabilities -3.93%645M-15.51%600M-14.44%685M-6.46%680.31M-6.46%680.31M-26.65%671.38M-29.87%710.13M-23.81%800.65M-16.93%727.25M-16.93%727.25M
Total liabilities -22.27%4.85B-22.10%5.15B-16.03%4.81B-4.91%7.03B-4.91%7.03B3.94%6.24B28.72%6.62B16.28%5.73B5.00%7.39B5.00%7.39B
Shareholders'equity
Share capital -0.04%1.28B-0.04%1.28B1.11%1.28B1.15%1.28B1.15%1.28B1.15%1.28B1.15%1.28B0.92%1.27B0.92%1.27B0.92%1.27B
-common stock -0.04%1.28B-0.04%1.28B1.11%1.28B1.15%1.28B1.15%1.28B1.15%1.28B1.15%1.28B0.92%1.27B0.92%1.27B0.92%1.27B
Additional paid-in capital 0.25%1.23B0.25%1.23B1.13%1.22B1.20%1.22B1.20%1.22B1.20%1.22B1.20%1.22B0.97%1.21B0.97%1.21B0.97%1.21B
Retained earnings 12.23%48.65B12.50%47.45B11.94%45.11B11.04%44.06B11.04%44.06B11.75%43.35B10.67%42.18B9.28%40.3B7.88%39.68B7.88%39.68B
Less: Treasury stock 2.95%5.99B3.12%5.31B4.28%4.98B4.29%4.98B4.29%4.98B4.36%5.81B1.57%5.15B2.31%4.77B2.31%4.77B2.31%4.77B
Other reserves 18.45%5.9B-22.19%5.23B-15.61%4.91B27.86%6.22B27.86%6.22B-4.05%4.98B40.12%6.72B52.71%5.82B47.77%4.87B47.77%4.87B
Total stockholders'equity 13.45%51.07B7.83%49.87B8.50%47.56B13.17%47.81B13.17%47.81B10.11%45.02B14.74%46.25B13.90%43.83B11.59%42.25B11.59%42.25B
Total equity 13.45%51.07B7.83%49.87B8.50%47.56B13.17%47.81B13.17%47.81B10.11%45.02B14.74%46.25B13.90%43.83B11.59%42.25B11.59%42.25B
Currency Unit JPYJPYJPYJPYJPYJPYJPYJPYJPYJPY
Accounting Standards NonUS-GAAPNonUS-GAAPNonUS-GAAPNonUS-GAAPNonUS-GAAPNonUS-GAAPNonUS-GAAPNonUS-GAAPNonUS-GAAPNonUS-GAAP
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