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Kyowanissei (1981)

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  • 1642
  • +17+1.05%
20min DelayTrading Jan 16 10:19 JST
17.65BMarket Cap15.79P/E (Static)

Kyowanissei (1981) Balance Sheet

Quarterly+Annual
YOY yoy
Hide blank lines yoy
(Q2)Sep 30, 2025
(FY)Mar 31, 2025
(Q4)Mar 31, 2025
(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
Assets
Current assets
Cash, cash equivalents and short term investments
-18.22%5.94B
-14.48%6.78B
-14.48%6.78B
3.04%7.27B
3.93%7.93B
--7.93B
-9.22%7.43B
-12.34%7.05B
-8.86%8.11B
-6.54%7.63B
-Cash and cash equivalents
-22.32%5.65B
-14.48%6.78B
-14.48%6.78B
3.04%7.27B
3.93%7.93B
--7.93B
-9.22%7.43B
-12.34%7.05B
-7.67%8.11B
-5.38%7.63B
-Short term investments
--297.94M
----
----
----
----
----
----
----
----
----
Receivables
40.67%6.41B
5.98%7.19B
5.98%7.19B
-11.50%4.55B
1.61%6.78B
--6.78B
19.77%4.65B
10.47%5.15B
0.27%3.75B
2.75%6.67B
-Accounts receivable
40.67%6.41B
6.30%6.92B
6.30%6.92B
-11.50%4.55B
1.20%6.51B
--6.51B
19.77%4.65B
10.47%5.15B
0.27%3.75B
2.82%6.43B
-Gross accounts receivable
40.67%6.41B
6.30%6.92B
6.30%6.92B
-11.50%4.55B
1.20%6.51B
--6.51B
19.77%4.65B
10.47%5.15B
0.27%3.75B
2.82%6.43B
-Other receivables
----
-1.76%267.27M
-1.76%267.27M
----
12.77%272.06M
--272.06M
----
----
----
0.86%241.26M
Inventory
-20.25%2.7B
-1.98%2.49B
-1.98%2.49B
0.44%3.39B
19.25%2.54B
--2.54B
-2.65%3.76B
-0.74%3.37B
-5.51%3.28B
1.15%2.13B
Prepaid assets
----
30.89%111.41M
30.89%111.41M
----
24.62%85.12M
--85.12M
----
----
----
-4.06%68.3M
Other current assets
9.20%1.18B
-49.57%435.99M
-49.57%435.99M
7.53%1.08B
93.11%864.6M
--864.6M
2.84%1.67B
3.60%1B
30.61%916.87M
8.75%447.72M
Total current assets
-0.36%16.23B
-6.57%17B
-6.57%17B
-1.73%16.29B
7.38%18.2B
--18.2B
-0.24%17.51B
-2.90%16.57B
-4.49%16.05B
-1.73%16.95B
Non current assets
Net PPE
-2.36%6.06B
-1.23%6.16B
-1.23%6.16B
2.62%6.21B
7.77%6.24B
--6.24B
10.13%6.04B
10.36%6.05B
5.70%5.76B
5.57%5.79B
-Gross PP&E
-2.36%6.06B
0.27%8.72B
0.27%8.72B
2.62%6.21B
6.43%8.69B
--8.69B
10.13%6.04B
10.36%6.05B
5.70%5.76B
3.88%8.17B
-Accumulated depreciation
----
-4.10%-2.56B
-4.10%-2.56B
----
-3.17%-2.46B
---2.46B
----
----
----
-0.01%-2.38B
Prepaid assets-non current
----
-26.45%10.61M
-26.45%10.61M
----
12.81%14.42M
--14.42M
----
----
----
-18.38%12.79M
Total investment
17.87%4.45B
20.51%4.66B
20.51%4.66B
18.19%3.78B
17.33%3.86B
--3.86B
5.73%3.04B
16.02%3.19B
10.14%2.95B
2.78%3.29B
-Long-term equity investment
----
0.00%473.97M
0.00%473.97M
----
0.00%473.97M
--473.97M
----
----
----
0.00%473.97M
-Financial asset investment
17.87%4.45B
23.41%4.18B
23.41%4.18B
18.19%3.78B
20.26%3.39B
--3.39B
5.73%3.04B
16.02%3.19B
10.14%2.95B
3.26%2.82B
-Including:Available-for-sale securities
17.87%4.45B
23.41%4.18B
23.41%4.18B
18.19%3.78B
20.26%3.39B
--3.39B
5.73%3.04B
16.02%3.19B
10.14%2.95B
3.26%2.82B
-Other investment
----
-75.00%300K
-75.00%300K
----
0.00%1.2M
--1.2M
----
----
----
-2.04%1.2M
Long-term accounts receivable and other receivables
----
-16.05%7.88M
-16.05%7.88M
----
42.12%9.39M
--9.39M
----
----
----
220.48%6.61M
Goodwill and other intangible assets
4.01%430.78M
103.20%477.06M
103.20%477.06M
161.41%414.18M
267.76%234.78M
--234.78M
710.10%221.35M
479.86%158.44M
141.66%66.03M
133.64%63.84M
-Other intangible assets
4.01%430.78M
103.20%477.06M
103.20%477.06M
161.41%414.18M
267.76%234.78M
--234.78M
710.10%221.35M
479.86%158.44M
141.66%66.03M
133.64%63.84M
Deferred tax assets-non current
----
-86.54%6.97M
-86.54%6.97M
----
-74.75%51.79M
--51.79M
----
----
----
4.74%205.09M
Other non current assets
-8.92%627.73M
-2.26%36.95M
-2.26%36.95M
-0.10%689.23M
-49.88%37.8M
--37.8M
-4.60%618.81M
-9.85%689.95M
-4.09%866.09M
-12.76%75.43M
Total non current assets
4.36%11.57B
8.68%11.36B
8.68%11.36B
9.85%11.09B
10.64%10.45B
--10.45B
9.79%9.92B
11.79%10.09B
6.45%9.65B
4.78%9.44B
Total assets
1.55%27.8B
-1.01%28.36B
-1.01%28.36B
2.65%27.37B
8.55%28.65B
--28.65B
3.17%27.43B
2.18%26.67B
-0.66%25.7B
0.51%26.39B
Liabilities
Current liabilities
Financial liabilities
7.60%15.39M
1.41%14.68M
1.41%14.68M
-6.90%14.31M
13.10%14.47M
--14.47M
12.73%14.92M
-48.21%15.37M
-75.37%13.29M
-88.67%12.8M
-Current debt and capital lease obligation
7.60%15.39M
1.41%14.68M
1.41%14.68M
-6.90%14.31M
13.10%14.47M
--14.47M
12.73%14.92M
-48.21%15.37M
-75.37%13.29M
-88.67%12.8M
-Including:Current capital Lease obligation
7.60%15.39M
1.41%14.68M
1.41%14.68M
-6.90%14.31M
13.10%14.47M
--14.47M
12.73%14.92M
12.41%15.37M
-4.90%13.29M
-1.40%12.8M
Payables
-6.37%3.99B
-3.61%5.89B
-3.61%5.89B
-0.10%4.27B
9.51%6.11B
--6.11B
9.69%4.29B
-0.06%4.27B
-4.85%3.64B
5.40%5.58B
-accounts payable
-8.38%3.82B
-6.44%5.1B
-6.44%5.1B
0.57%4.16B
5.61%5.45B
--5.45B
8.60%4.1B
0.17%4.14B
-3.91%3.51B
6.28%5.16B
-Total tax payable
75.87%179.08M
53.07%542.48M
53.07%542.48M
-21.50%101.82M
85.72%354.4M
--354.4M
40.67%187.48M
-6.89%129.72M
-24.41%133.39M
-16.08%190.83M
-Other payable
----
-18.99%243.38M
-18.99%243.38M
----
34.58%300.45M
--300.45M
----
----
----
8.29%223.24M
Current provisions
-91.32%1.98M
--7.62M
--7.62M
-75.06%22.85M
----
----
-59.88%29.29M
20.07%91.63M
-35.42%41.17M
-15.40%41.17M
Pension and other retirement benefit plans
-7.63%684.1M
2.42%849.48M
2.42%849.48M
19.31%740.59M
20.77%829.39M
--829.39M
-12.66%369.67M
-8.60%620.74M
-14.51%1B
-17.03%686.75M
Accrued and deferred income
15.68%2.66B
-10.29%2.06B
-10.29%2.06B
-3.93%2.3B
25.22%2.3B
--2.3B
-4.86%2.73B
11.58%2.4B
-0.53%2.09B
2.00%1.84B
Other current liabilities
14.95%1.13B
-18.07%117.07M
-18.07%117.07M
2.27%978.89M
16.17%142.9M
--142.9M
22.27%1.39B
-6.65%957.19M
7.82%900M
35.83%123.01M
Current liabilities
1.91%8.48B
-4.84%8.94B
-4.84%8.94B
-0.32%8.33B
13.49%9.4B
--9.4B
4.71%8.82B
1.47%8.35B
-4.53%7.69B
1.29%8.28B
Non current liabilities
Non current financial liabilities
-22.72%19.09M
-13.46%21.99M
-13.46%21.99M
-23.76%24.7M
1.68%25.41M
--25.41M
3.04%28.91M
4.14%32.4M
-23.15%26.36M
-24.60%25M
-Long term debt and capital lease obligation
-22.72%19.09M
-13.46%21.99M
-13.46%21.99M
-23.76%24.7M
1.68%25.41M
--25.41M
3.04%28.91M
4.14%32.4M
-23.15%26.36M
-24.60%25M
-Including:Long term capital lease obligation
-22.72%19.09M
-13.46%21.99M
-13.46%21.99M
-23.76%24.7M
1.68%25.41M
--25.41M
3.04%28.91M
4.14%32.4M
-23.15%26.36M
-24.60%25M
Long term provisions
1.43%59.29M
28.22%58.87M
28.22%58.87M
28.09%58.45M
1.21%45.91M
--45.91M
1.21%45.77M
1.20%45.64M
38.69%62.35M
1.20%45.36M
Long term pension and other post-retirement benefit plans
4.01%429.64M
20.04%449.44M
20.04%449.44M
17.26%413.08M
-6.74%374.42M
--374.42M
-10.96%349.32M
-12.22%352.28M
-21.78%311.78M
3.14%401.46M
Other non current liabilities
901.22%202.42M
136.71%17.27M
136.71%17.27M
93.97%20.22M
243,066.67%7.3M
--7.3M
1,414,625.00%56.59M
260,475.00%10.42M
258,475.00%10.34M
-50.00%3K
Total non current liabilities
37.56%710.43M
20.87%547.57M
20.87%547.57M
17.18%516.45M
-3.98%453.04M
--453.04M
3.22%480.58M
-7.71%440.74M
-14.02%410.83M
0.98%471.82M
Total liabilities
4.00%9.19B
-3.66%9.49B
-3.66%9.49B
0.56%8.84B
12.55%9.85B
--9.85B
4.63%9.3B
0.96%8.79B
-5.06%8.1B
1.28%8.75B
Shareholders'equity
Share capital
0.00%590M
0.00%590M
0.00%590M
0.00%590M
0.00%590M
--590M
0.00%590M
0.00%590M
0.00%590M
0.00%590M
-common stock
0.00%590M
0.00%590M
0.00%590M
0.00%590M
0.00%590M
--590M
0.00%590M
0.00%590M
0.00%590M
0.00%590M
Additional paid-in capital
-73.68%6.12M
-0.47%1.91M
-0.47%1.91M
1,112.41%23.25M
0.00%1.92M
--1.92M
0.00%1.92M
0.00%1.92M
0.00%1.92M
0.00%1.92M
Retained earnings
-0.60%17.61B
1.44%12.2B
1.44%12.2B
3.35%17.72B
6.36%12.03B
--12.03B
4.59%17.44B
4.11%17.14B
3.97%16.97B
5.73%11.31B
Less: Treasury stock
47.29%833.66M
37.57%781.99M
37.57%781.99M
-0.45%565.99M
-0.03%568.43M
--568.43M
1,477.61%568.57M
1,477.61%568.57M
1,477.61%568.57M
1,477.61%568.57M
Other reserves
60.23%1.23B
1.66%6.86B
1.66%6.86B
8.44%766.96M
6.95%6.75B
--6.75B
42.13%666.15M
92.92%707.26M
31.57%604.7M
-0.91%6.31B
Total stockholders'equity
0.38%18.6B
0.38%18.87B
0.38%18.87B
3.68%18.53B
6.56%18.8B
--18.8B
2.43%18.13B
2.79%17.87B
1.51%17.6B
0.13%17.64B
Total equity
0.38%18.6B
0.38%18.87B
0.38%18.87B
3.68%18.53B
6.56%18.8B
--18.8B
2.43%18.13B
2.79%17.87B
1.51%17.6B
0.13%17.64B
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, 2025(FY)Mar 31, 2025(Q4)Mar 31, 2025(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
Assets
Current assets
Cash, cash equivalents and short term investments -18.22%5.94B-14.48%6.78B-14.48%6.78B3.04%7.27B3.93%7.93B--7.93B-9.22%7.43B-12.34%7.05B-8.86%8.11B-6.54%7.63B
-Cash and cash equivalents -22.32%5.65B-14.48%6.78B-14.48%6.78B3.04%7.27B3.93%7.93B--7.93B-9.22%7.43B-12.34%7.05B-7.67%8.11B-5.38%7.63B
-Short term investments --297.94M------------------------------------
Receivables 40.67%6.41B5.98%7.19B5.98%7.19B-11.50%4.55B1.61%6.78B--6.78B19.77%4.65B10.47%5.15B0.27%3.75B2.75%6.67B
-Accounts receivable 40.67%6.41B6.30%6.92B6.30%6.92B-11.50%4.55B1.20%6.51B--6.51B19.77%4.65B10.47%5.15B0.27%3.75B2.82%6.43B
-Gross accounts receivable 40.67%6.41B6.30%6.92B6.30%6.92B-11.50%4.55B1.20%6.51B--6.51B19.77%4.65B10.47%5.15B0.27%3.75B2.82%6.43B
-Other receivables -----1.76%267.27M-1.76%267.27M----12.77%272.06M--272.06M------------0.86%241.26M
Inventory -20.25%2.7B-1.98%2.49B-1.98%2.49B0.44%3.39B19.25%2.54B--2.54B-2.65%3.76B-0.74%3.37B-5.51%3.28B1.15%2.13B
Prepaid assets ----30.89%111.41M30.89%111.41M----24.62%85.12M--85.12M-------------4.06%68.3M
Other current assets 9.20%1.18B-49.57%435.99M-49.57%435.99M7.53%1.08B93.11%864.6M--864.6M2.84%1.67B3.60%1B30.61%916.87M8.75%447.72M
Total current assets -0.36%16.23B-6.57%17B-6.57%17B-1.73%16.29B7.38%18.2B--18.2B-0.24%17.51B-2.90%16.57B-4.49%16.05B-1.73%16.95B
Non current assets
Net PPE -2.36%6.06B-1.23%6.16B-1.23%6.16B2.62%6.21B7.77%6.24B--6.24B10.13%6.04B10.36%6.05B5.70%5.76B5.57%5.79B
-Gross PP&E -2.36%6.06B0.27%8.72B0.27%8.72B2.62%6.21B6.43%8.69B--8.69B10.13%6.04B10.36%6.05B5.70%5.76B3.88%8.17B
-Accumulated depreciation -----4.10%-2.56B-4.10%-2.56B-----3.17%-2.46B---2.46B-------------0.01%-2.38B
Prepaid assets-non current -----26.45%10.61M-26.45%10.61M----12.81%14.42M--14.42M-------------18.38%12.79M
Total investment 17.87%4.45B20.51%4.66B20.51%4.66B18.19%3.78B17.33%3.86B--3.86B5.73%3.04B16.02%3.19B10.14%2.95B2.78%3.29B
-Long-term equity investment ----0.00%473.97M0.00%473.97M----0.00%473.97M--473.97M------------0.00%473.97M
-Financial asset investment 17.87%4.45B23.41%4.18B23.41%4.18B18.19%3.78B20.26%3.39B--3.39B5.73%3.04B16.02%3.19B10.14%2.95B3.26%2.82B
-Including:Available-for-sale securities 17.87%4.45B23.41%4.18B23.41%4.18B18.19%3.78B20.26%3.39B--3.39B5.73%3.04B16.02%3.19B10.14%2.95B3.26%2.82B
-Other investment -----75.00%300K-75.00%300K----0.00%1.2M--1.2M-------------2.04%1.2M
Long-term accounts receivable and other receivables -----16.05%7.88M-16.05%7.88M----42.12%9.39M--9.39M------------220.48%6.61M
Goodwill and other intangible assets 4.01%430.78M103.20%477.06M103.20%477.06M161.41%414.18M267.76%234.78M--234.78M710.10%221.35M479.86%158.44M141.66%66.03M133.64%63.84M
-Other intangible assets 4.01%430.78M103.20%477.06M103.20%477.06M161.41%414.18M267.76%234.78M--234.78M710.10%221.35M479.86%158.44M141.66%66.03M133.64%63.84M
Deferred tax assets-non current -----86.54%6.97M-86.54%6.97M-----74.75%51.79M--51.79M------------4.74%205.09M
Other non current assets -8.92%627.73M-2.26%36.95M-2.26%36.95M-0.10%689.23M-49.88%37.8M--37.8M-4.60%618.81M-9.85%689.95M-4.09%866.09M-12.76%75.43M
Total non current assets 4.36%11.57B8.68%11.36B8.68%11.36B9.85%11.09B10.64%10.45B--10.45B9.79%9.92B11.79%10.09B6.45%9.65B4.78%9.44B
Total assets 1.55%27.8B-1.01%28.36B-1.01%28.36B2.65%27.37B8.55%28.65B--28.65B3.17%27.43B2.18%26.67B-0.66%25.7B0.51%26.39B
Liabilities
Current liabilities
Financial liabilities 7.60%15.39M1.41%14.68M1.41%14.68M-6.90%14.31M13.10%14.47M--14.47M12.73%14.92M-48.21%15.37M-75.37%13.29M-88.67%12.8M
-Current debt and capital lease obligation 7.60%15.39M1.41%14.68M1.41%14.68M-6.90%14.31M13.10%14.47M--14.47M12.73%14.92M-48.21%15.37M-75.37%13.29M-88.67%12.8M
-Including:Current capital Lease obligation 7.60%15.39M1.41%14.68M1.41%14.68M-6.90%14.31M13.10%14.47M--14.47M12.73%14.92M12.41%15.37M-4.90%13.29M-1.40%12.8M
Payables -6.37%3.99B-3.61%5.89B-3.61%5.89B-0.10%4.27B9.51%6.11B--6.11B9.69%4.29B-0.06%4.27B-4.85%3.64B5.40%5.58B
-accounts payable -8.38%3.82B-6.44%5.1B-6.44%5.1B0.57%4.16B5.61%5.45B--5.45B8.60%4.1B0.17%4.14B-3.91%3.51B6.28%5.16B
-Total tax payable 75.87%179.08M53.07%542.48M53.07%542.48M-21.50%101.82M85.72%354.4M--354.4M40.67%187.48M-6.89%129.72M-24.41%133.39M-16.08%190.83M
-Other payable -----18.99%243.38M-18.99%243.38M----34.58%300.45M--300.45M------------8.29%223.24M
Current provisions -91.32%1.98M--7.62M--7.62M-75.06%22.85M---------59.88%29.29M20.07%91.63M-35.42%41.17M-15.40%41.17M
Pension and other retirement benefit plans -7.63%684.1M2.42%849.48M2.42%849.48M19.31%740.59M20.77%829.39M--829.39M-12.66%369.67M-8.60%620.74M-14.51%1B-17.03%686.75M
Accrued and deferred income 15.68%2.66B-10.29%2.06B-10.29%2.06B-3.93%2.3B25.22%2.3B--2.3B-4.86%2.73B11.58%2.4B-0.53%2.09B2.00%1.84B
Other current liabilities 14.95%1.13B-18.07%117.07M-18.07%117.07M2.27%978.89M16.17%142.9M--142.9M22.27%1.39B-6.65%957.19M7.82%900M35.83%123.01M
Current liabilities 1.91%8.48B-4.84%8.94B-4.84%8.94B-0.32%8.33B13.49%9.4B--9.4B4.71%8.82B1.47%8.35B-4.53%7.69B1.29%8.28B
Non current liabilities
Non current financial liabilities -22.72%19.09M-13.46%21.99M-13.46%21.99M-23.76%24.7M1.68%25.41M--25.41M3.04%28.91M4.14%32.4M-23.15%26.36M-24.60%25M
-Long term debt and capital lease obligation -22.72%19.09M-13.46%21.99M-13.46%21.99M-23.76%24.7M1.68%25.41M--25.41M3.04%28.91M4.14%32.4M-23.15%26.36M-24.60%25M
-Including:Long term capital lease obligation -22.72%19.09M-13.46%21.99M-13.46%21.99M-23.76%24.7M1.68%25.41M--25.41M3.04%28.91M4.14%32.4M-23.15%26.36M-24.60%25M
Long term provisions 1.43%59.29M28.22%58.87M28.22%58.87M28.09%58.45M1.21%45.91M--45.91M1.21%45.77M1.20%45.64M38.69%62.35M1.20%45.36M
Long term pension and other post-retirement benefit plans 4.01%429.64M20.04%449.44M20.04%449.44M17.26%413.08M-6.74%374.42M--374.42M-10.96%349.32M-12.22%352.28M-21.78%311.78M3.14%401.46M
Other non current liabilities 901.22%202.42M136.71%17.27M136.71%17.27M93.97%20.22M243,066.67%7.3M--7.3M1,414,625.00%56.59M260,475.00%10.42M258,475.00%10.34M-50.00%3K
Total non current liabilities 37.56%710.43M20.87%547.57M20.87%547.57M17.18%516.45M-3.98%453.04M--453.04M3.22%480.58M-7.71%440.74M-14.02%410.83M0.98%471.82M
Total liabilities 4.00%9.19B-3.66%9.49B-3.66%9.49B0.56%8.84B12.55%9.85B--9.85B4.63%9.3B0.96%8.79B-5.06%8.1B1.28%8.75B
Shareholders'equity
Share capital 0.00%590M0.00%590M0.00%590M0.00%590M0.00%590M--590M0.00%590M0.00%590M0.00%590M0.00%590M
-common stock 0.00%590M0.00%590M0.00%590M0.00%590M0.00%590M--590M0.00%590M0.00%590M0.00%590M0.00%590M
Additional paid-in capital -73.68%6.12M-0.47%1.91M-0.47%1.91M1,112.41%23.25M0.00%1.92M--1.92M0.00%1.92M0.00%1.92M0.00%1.92M0.00%1.92M
Retained earnings -0.60%17.61B1.44%12.2B1.44%12.2B3.35%17.72B6.36%12.03B--12.03B4.59%17.44B4.11%17.14B3.97%16.97B5.73%11.31B
Less: Treasury stock 47.29%833.66M37.57%781.99M37.57%781.99M-0.45%565.99M-0.03%568.43M--568.43M1,477.61%568.57M1,477.61%568.57M1,477.61%568.57M1,477.61%568.57M
Other reserves 60.23%1.23B1.66%6.86B1.66%6.86B8.44%766.96M6.95%6.75B--6.75B42.13%666.15M92.92%707.26M31.57%604.7M-0.91%6.31B
Total stockholders'equity 0.38%18.6B0.38%18.87B0.38%18.87B3.68%18.53B6.56%18.8B--18.8B2.43%18.13B2.79%17.87B1.51%17.6B0.13%17.64B
Total equity 0.38%18.6B0.38%18.87B0.38%18.87B3.68%18.53B6.56%18.8B--18.8B2.43%18.13B2.79%17.87B1.51%17.6B0.13%17.64B
Currency Unit JPYJPYJPYJPYJPYJPYJPYJPYJPYJPY
Accounting Standards NonUS-GAAPNonUS-GAAPNonUS-GAAPNonUS-GAAPNonUS-GAAPNonUS-GAAPNonUS-GAAPNonUS-GAAPNonUS-GAAPNonUS-GAAP
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