JP Stock MarketDetailed Quotes

7241 Futaba Industrial

Watchlist
  • 722
  • -3-0.41%
20min DelayMarket Closed Dec 30 15:30 JST
64.68BMarket Cap5.03P/E (Static)

Futaba Industrial 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
-25.80%13.62B
142.18%25.03B
142.18%25.03B
133.45%33.33B
110.91%18.36B
112.16%21.85B
53.47%10.34B
53.47%10.34B
34.06%14.28B
-18.58%8.71B
-Cash and cash equivalents
-25.80%13.62B
142.18%25.03B
142.18%25.03B
133.45%33.33B
110.91%18.36B
112.16%21.85B
53.47%10.34B
53.47%10.34B
34.06%14.28B
-18.58%8.71B
Receivables
-24.36%74.04B
-11.23%89.57B
-11.23%89.57B
1.32%86.94B
7.85%97.88B
16.76%101.37B
13.10%100.91B
13.10%100.91B
11.97%85.81B
53.84%90.75B
-Accounts receivable
-24.36%74.04B
-11.23%89.57B
-11.23%89.57B
1.32%86.94B
7.85%97.88B
16.76%101.37B
13.10%100.91B
13.10%100.91B
11.97%85.81B
53.84%90.75B
-Gross accounts receivable
-24.36%74.04B
-11.23%89.57B
-11.23%89.57B
1.32%86.94B
7.85%97.88B
16.76%101.37B
13.10%100.91B
13.10%100.91B
11.97%85.81B
53.84%90.75B
Inventory
1.50%30.01B
-4.07%29.11B
-4.07%29.11B
-6.14%29.12B
-18.15%29.56B
-15.34%29.14B
0.98%30.34B
0.98%30.34B
-4.82%31.02B
13.80%36.12B
Other current assets
-19.10%7.99B
-7.52%9.81B
-7.52%9.81B
-1.79%10.25B
4.15%9.88B
14.72%10.7B
13.27%10.61B
13.27%10.61B
30.58%10.44B
31.07%9.49B
Total current assets
-19.28%125.66B
0.87%153.52B
0.87%153.52B
12.79%159.64B
7.32%155.68B
15.75%163.05B
12.43%152.19B
12.43%152.19B
10.69%141.54B
33.50%145.06B
Non current assets
Net PPE
-5.51%129.85B
-2.20%136.17B
-2.20%136.17B
-9.37%130.22B
-8.78%137.43B
-6.35%140.12B
-2.92%139.24B
-2.92%139.24B
2.93%143.68B
10.86%150.66B
-Gross PP&E
-5.51%129.85B
4.80%517.7B
4.80%517.7B
-9.37%130.22B
-8.78%137.43B
-6.35%140.12B
4.36%494B
4.36%494B
2.93%143.68B
10.86%150.66B
-Accumulated depreciation
----
-7.55%-381.54B
-7.55%-381.54B
----
----
----
-7.53%-354.77B
-7.53%-354.77B
----
----
Total investment
-2.90%20.49B
63.44%26.62B
63.44%26.62B
20.74%20.69B
25.33%21.1B
8.61%18.67B
-6.33%16.29B
-6.33%16.29B
-4.21%17.13B
-2.57%16.84B
-Financial asset investment
-2.90%20.49B
63.44%26.62B
63.44%26.62B
20.74%20.69B
25.33%21.1B
8.61%18.67B
-6.33%16.29B
-6.33%16.29B
-4.21%17.13B
-2.57%16.84B
-Including:Available-for-sale securities
-2.90%20.49B
63.44%26.62B
63.44%26.62B
20.74%20.69B
25.33%21.1B
8.61%18.67B
-6.33%16.29B
-6.33%16.29B
-4.21%17.13B
-2.57%16.84B
Long-term accounts receivable and other receivables
-8.82%31M
-10.81%33M
-10.81%33M
-19.44%29M
-95.77%34M
-95.36%38M
-95.31%37M
-95.31%37M
-95.16%36M
11.20%804M
Goodwill and other intangible assets
12.72%1.83B
14.29%1.9B
14.29%1.9B
16.88%1.79B
3.38%1.62B
5.82%1.62B
4.21%1.66B
4.21%1.66B
66.63%1.53B
63.74%1.57B
-Other intangible assets
----
14.29%1.9B
14.29%1.9B
----
----
----
4.21%1.66B
4.21%1.66B
----
----
Defined pension benefit
68.76%14.68B
67.72%14.59B
67.72%14.59B
-13.46%8.69B
-13.48%8.7B
-13.54%8.7B
-13.59%8.7B
-13.59%8.7B
18.29%10.04B
18.67%10.05B
Deferred tax assets-non current
-13.75%1.37B
25.20%1.54B
25.20%1.54B
5.98%1.31B
21.55%1.59B
0.00%1.44B
8.78%1.23B
8.78%1.23B
36.80%1.24B
48.52%1.3B
Other non current assets
-14.02%368M
-2.58%416M
-2.58%416M
-9.85%421M
247.59%428M
248.28%430M
262.98%427M
262.98%427M
330.05%467M
-135.77%-290M
Total non current assets
-1.33%168.61B
8.17%181.26B
8.17%181.26B
-6.30%163.15B
-5.55%170.89B
-5.18%171.02B
-3.76%167.57B
-3.76%167.57B
3.45%174.13B
10.27%180.93B
Total assets
-9.89%294.28B
4.69%334.78B
4.69%334.78B
2.25%322.79B
0.18%326.58B
4.00%334.08B
3.32%319.77B
3.32%319.77B
6.57%315.67B
19.52%326B
Liabilities
Current liabilities
Financial liabilities
-31.25%10.18B
-44.12%12.88B
-44.12%12.88B
-60.70%13.21B
-57.06%14.8B
-59.99%17.49B
-45.46%23.05B
-45.46%23.05B
-22.92%33.61B
2.91%34.47B
-Current debt and capital lease obligation
-31.25%10.18B
-44.12%12.88B
-44.12%12.88B
-60.70%13.21B
-57.06%14.8B
-59.99%17.49B
-45.46%23.05B
-45.46%23.05B
-22.92%33.61B
2.91%34.47B
-Including:Current debt
-31.25%10.18B
-44.12%12.88B
-44.12%12.88B
-60.70%13.21B
-57.06%14.8B
-59.99%17.49B
-45.46%23.05B
-45.46%23.05B
-22.92%33.61B
2.91%34.47B
Payables
-27.13%71.94B
-7.37%91.27B
-7.37%91.27B
17.89%98.78B
10.46%98.72B
29.99%107.45B
28.91%98.53B
28.91%98.53B
22.05%83.79B
73.67%89.37B
-accounts payable
-28.78%67.54B
-10.42%86.14B
-10.42%86.14B
14.12%93.46B
8.79%94.83B
29.22%104.32B
30.23%96.15B
30.23%96.15B
22.20%81.89B
75.38%87.17B
-Total tax payable
13.29%4.4B
116.11%5.14B
116.11%5.14B
180.52%5.33B
76.50%3.88B
61.77%3.13B
-8.72%2.38B
-8.72%2.38B
15.93%1.9B
25.43%2.2B
Pension and other retirement benefit plans
36.36%15M
-3.03%32M
-3.03%32M
-40.00%15M
-31.25%11M
-12.50%7M
0.00%33M
0.00%33M
4.17%25M
0.00%16M
Accrued and deferred income
3.56%14.03B
20.66%15.58B
20.66%15.58B
10.65%12.08B
5.23%13.55B
7.66%14.78B
8.44%12.91B
8.44%12.91B
9.25%10.92B
20.43%12.88B
Other current liabilities
-3.42%12.17B
36.91%18.17B
36.91%18.17B
19.98%14.23B
-14.21%12.6B
-16.52%12.82B
-8.10%13.27B
-8.10%13.27B
-30.85%11.86B
-18.75%14.68B
Current liabilities
-22.44%108.33B
-6.67%137.93B
-6.67%137.93B
-1.35%138.32B
-7.75%139.68B
-1.88%152.54B
1.87%147.79B
1.87%147.79B
0.56%140.21B
33.13%151.42B
Non current liabilities
Non current financial liabilities
-20.06%44.9B
-18.47%47.14B
-18.47%47.14B
-16.17%53.36B
-10.18%56.17B
4.85%57.76B
5.08%57.82B
5.08%57.82B
13.30%63.65B
3.55%62.53B
-Long term debt and capital lease obligation
-20.06%44.9B
-18.47%47.14B
-18.47%47.14B
-16.17%53.36B
-10.18%56.17B
4.85%57.76B
5.08%57.82B
5.08%57.82B
13.30%63.65B
3.55%62.53B
-Including:Long term debt
-20.06%44.9B
-18.47%47.14B
-18.47%47.14B
-16.17%53.36B
-10.18%56.17B
4.85%57.76B
5.08%57.82B
5.08%57.82B
13.30%63.65B
3.55%62.53B
Long term provisions
337.01%1.35B
382.12%1.32B
382.12%1.32B
30.25%310M
28.33%308M
26.86%307M
21.78%274M
21.78%274M
8.68%238M
11.11%240M
Long term pension and other post-retirement benefit plans
-46.23%5.27B
-47.43%5.06B
-47.43%5.06B
11.35%9.79B
11.40%9.79B
10.48%9.69B
11.27%9.62B
11.27%9.62B
-6.67%8.79B
-4.98%8.79B
Non current deferred liabilities
62.89%8.13B
226.95%10.19B
226.95%10.19B
-42.34%5B
-41.55%4.99B
-49.49%4.61B
-66.29%3.12B
-66.29%3.12B
-0.90%8.68B
-2.38%8.54B
Other non current liabilities
64.60%2.39B
59.82%2.25B
59.82%2.25B
11.36%1.31B
19.26%1.45B
9.85%1.39B
10.88%1.41B
10.88%1.41B
17.06%1.18B
17.05%1.22B
Total non current liabilities
-14.69%62.03B
-8.70%65.95B
-8.70%65.95B
-15.47%69.78B
-10.59%72.71B
-0.98%73.75B
-2.92%72.23B
-2.92%72.23B
9.20%82.54B
2.10%81.32B
Total liabilities
-19.79%170.36B
-7.34%203.88B
-7.34%203.88B
-6.58%208.1B
-8.74%212.39B
-1.59%226.29B
0.25%220.02B
0.25%220.02B
3.60%222.75B
20.35%232.74B
Shareholders'equity
Share capital
0.00%16.82B
0.00%16.82B
0.00%16.82B
0.00%16.82B
0.00%16.82B
0.00%16.82B
0.00%16.82B
0.00%16.82B
0.00%16.82B
0.00%16.82B
-common stock
0.00%16.82B
0.00%16.82B
0.00%16.82B
0.00%16.82B
0.00%16.82B
0.00%16.82B
0.00%16.82B
0.00%16.82B
0.00%16.82B
0.00%16.82B
Additional paid-in capital
0.12%9.2B
0.04%9.19B
0.04%9.19B
0.04%9.19B
0.04%9.19B
-0.01%9.18B
-0.01%9.18B
-0.01%9.18B
-0.01%9.18B
-0.01%9.18B
Retained earnings
8.40%58.69B
21.08%58.89B
21.08%58.89B
46.73%56.83B
46.48%54.14B
38.99%50.48B
24.85%48.64B
24.85%48.64B
10.12%38.73B
7.79%36.96B
Less: Treasury stock
-19.57%37M
-25.81%46M
-25.81%46M
-25.81%46M
-25.81%46M
-26.19%62M
342.86%62M
342.86%62M
342.86%62M
342.86%62M
Other reserves
18.05%33.05B
102.80%39.52B
102.80%39.52B
14.85%25.77B
14.08%27.99B
9.72%25.11B
1.15%19.49B
1.15%19.49B
53.14%22.44B
80.27%24.54B
Total stockholders'equity
8.90%117.72B
32.22%124.38B
32.22%124.38B
24.62%108.56B
23.62%108.1B
19.28%101.53B
11.70%94.07B
11.70%94.07B
14.90%87.11B
18.33%87.44B
Noncontrolling interests
1.71%6.2B
14.94%6.52B
14.94%6.52B
5.54%6.13B
4.83%6.09B
1.39%6.26B
-2.05%5.68B
-2.05%5.68B
8.16%5.81B
6.41%5.81B
Total equity
8.52%123.92B
31.23%130.9B
31.23%130.9B
23.43%114.69B
22.45%114.19B
18.07%107.79B
10.81%99.75B
10.81%99.75B
14.46%92.92B
17.51%93.26B
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 -25.80%13.62B142.18%25.03B142.18%25.03B133.45%33.33B110.91%18.36B112.16%21.85B53.47%10.34B53.47%10.34B34.06%14.28B-18.58%8.71B
-Cash and cash equivalents -25.80%13.62B142.18%25.03B142.18%25.03B133.45%33.33B110.91%18.36B112.16%21.85B53.47%10.34B53.47%10.34B34.06%14.28B-18.58%8.71B
Receivables -24.36%74.04B-11.23%89.57B-11.23%89.57B1.32%86.94B7.85%97.88B16.76%101.37B13.10%100.91B13.10%100.91B11.97%85.81B53.84%90.75B
-Accounts receivable -24.36%74.04B-11.23%89.57B-11.23%89.57B1.32%86.94B7.85%97.88B16.76%101.37B13.10%100.91B13.10%100.91B11.97%85.81B53.84%90.75B
-Gross accounts receivable -24.36%74.04B-11.23%89.57B-11.23%89.57B1.32%86.94B7.85%97.88B16.76%101.37B13.10%100.91B13.10%100.91B11.97%85.81B53.84%90.75B
Inventory 1.50%30.01B-4.07%29.11B-4.07%29.11B-6.14%29.12B-18.15%29.56B-15.34%29.14B0.98%30.34B0.98%30.34B-4.82%31.02B13.80%36.12B
Other current assets -19.10%7.99B-7.52%9.81B-7.52%9.81B-1.79%10.25B4.15%9.88B14.72%10.7B13.27%10.61B13.27%10.61B30.58%10.44B31.07%9.49B
Total current assets -19.28%125.66B0.87%153.52B0.87%153.52B12.79%159.64B7.32%155.68B15.75%163.05B12.43%152.19B12.43%152.19B10.69%141.54B33.50%145.06B
Non current assets
Net PPE -5.51%129.85B-2.20%136.17B-2.20%136.17B-9.37%130.22B-8.78%137.43B-6.35%140.12B-2.92%139.24B-2.92%139.24B2.93%143.68B10.86%150.66B
-Gross PP&E -5.51%129.85B4.80%517.7B4.80%517.7B-9.37%130.22B-8.78%137.43B-6.35%140.12B4.36%494B4.36%494B2.93%143.68B10.86%150.66B
-Accumulated depreciation -----7.55%-381.54B-7.55%-381.54B-------------7.53%-354.77B-7.53%-354.77B--------
Total investment -2.90%20.49B63.44%26.62B63.44%26.62B20.74%20.69B25.33%21.1B8.61%18.67B-6.33%16.29B-6.33%16.29B-4.21%17.13B-2.57%16.84B
-Financial asset investment -2.90%20.49B63.44%26.62B63.44%26.62B20.74%20.69B25.33%21.1B8.61%18.67B-6.33%16.29B-6.33%16.29B-4.21%17.13B-2.57%16.84B
-Including:Available-for-sale securities -2.90%20.49B63.44%26.62B63.44%26.62B20.74%20.69B25.33%21.1B8.61%18.67B-6.33%16.29B-6.33%16.29B-4.21%17.13B-2.57%16.84B
Long-term accounts receivable and other receivables -8.82%31M-10.81%33M-10.81%33M-19.44%29M-95.77%34M-95.36%38M-95.31%37M-95.31%37M-95.16%36M11.20%804M
Goodwill and other intangible assets 12.72%1.83B14.29%1.9B14.29%1.9B16.88%1.79B3.38%1.62B5.82%1.62B4.21%1.66B4.21%1.66B66.63%1.53B63.74%1.57B
-Other intangible assets ----14.29%1.9B14.29%1.9B------------4.21%1.66B4.21%1.66B--------
Defined pension benefit 68.76%14.68B67.72%14.59B67.72%14.59B-13.46%8.69B-13.48%8.7B-13.54%8.7B-13.59%8.7B-13.59%8.7B18.29%10.04B18.67%10.05B
Deferred tax assets-non current -13.75%1.37B25.20%1.54B25.20%1.54B5.98%1.31B21.55%1.59B0.00%1.44B8.78%1.23B8.78%1.23B36.80%1.24B48.52%1.3B
Other non current assets -14.02%368M-2.58%416M-2.58%416M-9.85%421M247.59%428M248.28%430M262.98%427M262.98%427M330.05%467M-135.77%-290M
Total non current assets -1.33%168.61B8.17%181.26B8.17%181.26B-6.30%163.15B-5.55%170.89B-5.18%171.02B-3.76%167.57B-3.76%167.57B3.45%174.13B10.27%180.93B
Total assets -9.89%294.28B4.69%334.78B4.69%334.78B2.25%322.79B0.18%326.58B4.00%334.08B3.32%319.77B3.32%319.77B6.57%315.67B19.52%326B
Liabilities
Current liabilities
Financial liabilities -31.25%10.18B-44.12%12.88B-44.12%12.88B-60.70%13.21B-57.06%14.8B-59.99%17.49B-45.46%23.05B-45.46%23.05B-22.92%33.61B2.91%34.47B
-Current debt and capital lease obligation -31.25%10.18B-44.12%12.88B-44.12%12.88B-60.70%13.21B-57.06%14.8B-59.99%17.49B-45.46%23.05B-45.46%23.05B-22.92%33.61B2.91%34.47B
-Including:Current debt -31.25%10.18B-44.12%12.88B-44.12%12.88B-60.70%13.21B-57.06%14.8B-59.99%17.49B-45.46%23.05B-45.46%23.05B-22.92%33.61B2.91%34.47B
Payables -27.13%71.94B-7.37%91.27B-7.37%91.27B17.89%98.78B10.46%98.72B29.99%107.45B28.91%98.53B28.91%98.53B22.05%83.79B73.67%89.37B
-accounts payable -28.78%67.54B-10.42%86.14B-10.42%86.14B14.12%93.46B8.79%94.83B29.22%104.32B30.23%96.15B30.23%96.15B22.20%81.89B75.38%87.17B
-Total tax payable 13.29%4.4B116.11%5.14B116.11%5.14B180.52%5.33B76.50%3.88B61.77%3.13B-8.72%2.38B-8.72%2.38B15.93%1.9B25.43%2.2B
Pension and other retirement benefit plans 36.36%15M-3.03%32M-3.03%32M-40.00%15M-31.25%11M-12.50%7M0.00%33M0.00%33M4.17%25M0.00%16M
Accrued and deferred income 3.56%14.03B20.66%15.58B20.66%15.58B10.65%12.08B5.23%13.55B7.66%14.78B8.44%12.91B8.44%12.91B9.25%10.92B20.43%12.88B
Other current liabilities -3.42%12.17B36.91%18.17B36.91%18.17B19.98%14.23B-14.21%12.6B-16.52%12.82B-8.10%13.27B-8.10%13.27B-30.85%11.86B-18.75%14.68B
Current liabilities -22.44%108.33B-6.67%137.93B-6.67%137.93B-1.35%138.32B-7.75%139.68B-1.88%152.54B1.87%147.79B1.87%147.79B0.56%140.21B33.13%151.42B
Non current liabilities
Non current financial liabilities -20.06%44.9B-18.47%47.14B-18.47%47.14B-16.17%53.36B-10.18%56.17B4.85%57.76B5.08%57.82B5.08%57.82B13.30%63.65B3.55%62.53B
-Long term debt and capital lease obligation -20.06%44.9B-18.47%47.14B-18.47%47.14B-16.17%53.36B-10.18%56.17B4.85%57.76B5.08%57.82B5.08%57.82B13.30%63.65B3.55%62.53B
-Including:Long term debt -20.06%44.9B-18.47%47.14B-18.47%47.14B-16.17%53.36B-10.18%56.17B4.85%57.76B5.08%57.82B5.08%57.82B13.30%63.65B3.55%62.53B
Long term provisions 337.01%1.35B382.12%1.32B382.12%1.32B30.25%310M28.33%308M26.86%307M21.78%274M21.78%274M8.68%238M11.11%240M
Long term pension and other post-retirement benefit plans -46.23%5.27B-47.43%5.06B-47.43%5.06B11.35%9.79B11.40%9.79B10.48%9.69B11.27%9.62B11.27%9.62B-6.67%8.79B-4.98%8.79B
Non current deferred liabilities 62.89%8.13B226.95%10.19B226.95%10.19B-42.34%5B-41.55%4.99B-49.49%4.61B-66.29%3.12B-66.29%3.12B-0.90%8.68B-2.38%8.54B
Other non current liabilities 64.60%2.39B59.82%2.25B59.82%2.25B11.36%1.31B19.26%1.45B9.85%1.39B10.88%1.41B10.88%1.41B17.06%1.18B17.05%1.22B
Total non current liabilities -14.69%62.03B-8.70%65.95B-8.70%65.95B-15.47%69.78B-10.59%72.71B-0.98%73.75B-2.92%72.23B-2.92%72.23B9.20%82.54B2.10%81.32B
Total liabilities -19.79%170.36B-7.34%203.88B-7.34%203.88B-6.58%208.1B-8.74%212.39B-1.59%226.29B0.25%220.02B0.25%220.02B3.60%222.75B20.35%232.74B
Shareholders'equity
Share capital 0.00%16.82B0.00%16.82B0.00%16.82B0.00%16.82B0.00%16.82B0.00%16.82B0.00%16.82B0.00%16.82B0.00%16.82B0.00%16.82B
-common stock 0.00%16.82B0.00%16.82B0.00%16.82B0.00%16.82B0.00%16.82B0.00%16.82B0.00%16.82B0.00%16.82B0.00%16.82B0.00%16.82B
Additional paid-in capital 0.12%9.2B0.04%9.19B0.04%9.19B0.04%9.19B0.04%9.19B-0.01%9.18B-0.01%9.18B-0.01%9.18B-0.01%9.18B-0.01%9.18B
Retained earnings 8.40%58.69B21.08%58.89B21.08%58.89B46.73%56.83B46.48%54.14B38.99%50.48B24.85%48.64B24.85%48.64B10.12%38.73B7.79%36.96B
Less: Treasury stock -19.57%37M-25.81%46M-25.81%46M-25.81%46M-25.81%46M-26.19%62M342.86%62M342.86%62M342.86%62M342.86%62M
Other reserves 18.05%33.05B102.80%39.52B102.80%39.52B14.85%25.77B14.08%27.99B9.72%25.11B1.15%19.49B1.15%19.49B53.14%22.44B80.27%24.54B
Total stockholders'equity 8.90%117.72B32.22%124.38B32.22%124.38B24.62%108.56B23.62%108.1B19.28%101.53B11.70%94.07B11.70%94.07B14.90%87.11B18.33%87.44B
Noncontrolling interests 1.71%6.2B14.94%6.52B14.94%6.52B5.54%6.13B4.83%6.09B1.39%6.26B-2.05%5.68B-2.05%5.68B8.16%5.81B6.41%5.81B
Total equity 8.52%123.92B31.23%130.9B31.23%130.9B23.43%114.69B22.45%114.19B18.07%107.79B10.81%99.75B10.81%99.75B14.46%92.92B17.51%93.26B
Currency Unit JPYJPYJPYJPYJPYJPYJPYJPYJPYJPY
Accounting Standards NonUS-GAAPNonUS-GAAPNonUS-GAAPNonUS-GAAPNonUS-GAAPNonUS-GAAPNonUS-GAAPNonUS-GAAPNonUS-GAAPNonUS-GAAP