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Kpp Group Holdings (9274)

Watchlist
  • 875
  • -10-1.13%
20min DelayMarket Closed Jan 23 15:30 JST
58.84BMarket Cap7.42P/E (Static)

Kpp Group Holdings (9274) 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
-58.87%9.27B
-56.94%11.32B
-56.94%11.32B
4.72%22.53B
-14.46%26.29B
--26.29B
-26.28%14.12B
5.60%21.52B
25.59%25.21B
35.77%30.73B
-Cash and cash equivalents
-58.87%9.27B
-56.94%11.32B
-56.94%11.32B
4.72%22.53B
-14.46%26.29B
--26.29B
-26.28%14.12B
5.60%21.52B
25.59%25.21B
35.77%30.73B
Receivables
-3.40%115.11B
2.30%115.16B
2.30%115.16B
-1.50%119.16B
-0.72%112.57B
--112.57B
-4.12%121.24B
3.27%120.98B
-0.86%116.71B
1.99%113.38B
-Accounts receivable
-3.40%115.11B
2.30%115.16B
2.30%115.16B
-1.50%119.16B
-0.72%112.57B
--112.57B
-4.12%121.24B
3.27%120.98B
-0.86%116.71B
1.99%113.38B
-Gross accounts receivable
-3.40%115.11B
2.30%115.16B
2.30%115.16B
-1.50%119.16B
-0.72%112.57B
--112.57B
-4.12%121.24B
3.27%120.98B
-0.86%116.71B
1.99%113.38B
Inventory
-5.07%74.57B
9.63%72.49B
9.63%72.49B
13.98%78.56B
-8.46%66.13B
--66.13B
-11.59%67.79B
-4.10%68.92B
14.98%70.2B
40.90%72.24B
Other current assets
0.50%33.47B
-14.24%32.34B
-14.24%32.34B
6.96%33.31B
38.40%37.71B
--37.71B
5.81%34.19B
30.59%31.14B
3.52%29.55B
7.04%27.24B
Total current assets
-8.33%232.42B
-4.69%231.31B
-4.69%231.31B
4.54%253.55B
-0.37%242.69B
--242.69B
-6.77%237.33B
4.00%242.55B
6.28%241.66B
15.71%243.6B
Non current assets
Net PPE
16.92%52.2B
26.29%52.65B
26.29%52.65B
7.48%44.64B
12.49%41.69B
--41.69B
22.42%43.29B
13.51%41.54B
9.88%37.64B
8.38%37.06B
-Gross PP&E
16.92%52.2B
26.29%52.65B
26.29%52.65B
7.49%44.64B
12.48%41.69B
--41.69B
22.42%43.29B
13.51%41.53B
9.88%37.64B
8.39%37.06B
Total investment
-5.62%20.18B
-15.28%19.6B
-15.28%19.6B
-1.67%21.38B
28.76%23.14B
--23.14B
28.67%21.78B
28.43%21.74B
13.61%19.4B
5.54%17.97B
-Financial asset investment
-5.62%20.18B
-15.28%19.6B
-15.28%19.6B
-1.67%21.38B
28.76%23.14B
--23.14B
28.67%21.78B
28.43%21.74B
13.61%19.4B
5.54%17.97B
-Including:Available-for-sale securities
-5.62%20.18B
-15.28%19.6B
-15.28%19.6B
-1.67%21.38B
28.76%23.14B
--23.14B
28.67%21.78B
28.43%21.74B
13.61%19.4B
5.54%17.97B
Long-term accounts receivable and other receivables
----
-50.00%2M
-50.00%2M
----
-75.00%4M
--4M
----
----
----
-27.27%16M
Goodwill and other intangible assets
7.09%31.25B
59.99%29.87B
59.99%29.87B
89.11%29.18B
34.36%18.67B
--18.67B
36.55%18.01B
15.77%15.43B
49.19%14.59B
50.26%13.9B
-Goodwill
-26.20%11.46B
63.47%11.37B
63.47%11.37B
193.46%15.52B
30.54%6.96B
--6.96B
2.53%7.89B
-33.37%5.29B
9.34%5.21B
18.23%5.33B
-Other intangible assets
44.93%19.8B
57.92%18.5B
57.92%18.5B
34.68%13.66B
36.73%11.71B
--11.71B
84.26%10.11B
88.14%10.14B
87.02%9.38B
80.72%8.57B
Defined pension benefit
-4.34%11.83B
8.12%11.31B
8.12%11.31B
24.23%12.37B
9.49%10.46B
--10.46B
-37.28%9.48B
-40.13%9.96B
-38.08%10.74B
-42.16%9.55B
Deferred tax assets-non current
----
-6.61%5.58B
-6.61%5.58B
----
11.14%5.98B
--5.98B
----
----
----
258.77%5.38B
Other non current assets
-17.39%7.12B
-11.72%1.7B
-11.72%1.7B
-6.39%8.62B
-39.43%1.93B
--1.93B
-9.37%7.41B
130.62%9.2B
144.00%8.16B
90.60%3.18B
Total non current assets
5.50%122.58B
18.50%120.72B
18.50%120.72B
18.72%116.19B
17.01%101.87B
--101.87B
12.62%99.96B
11.89%97.87B
10.67%90.52B
8.58%87.06B
Total assets
-3.99%355B
2.17%352.04B
2.17%352.04B
8.61%369.75B
4.20%344.56B
--344.56B
-1.76%337.3B
6.15%340.42B
7.44%332.18B
13.74%330.66B
Liabilities
Current liabilities
Financial liabilities
-2.22%58.7B
7.55%61.58B
7.55%61.58B
-0.14%60.04B
-16.08%57.26B
--57.26B
-24.15%51.09B
19.53%60.12B
-3.19%52.33B
60.66%68.23B
-Current debt and capital lease obligation
-2.22%58.7B
7.55%61.58B
7.55%61.58B
-0.14%60.04B
-16.08%57.26B
--57.26B
-24.15%51.09B
19.53%60.12B
-3.19%52.33B
60.66%68.23B
-Including:Current debt
-2.22%58.7B
6.34%54.09B
6.34%54.09B
-0.14%60.04B
-19.12%50.86B
--50.86B
-24.15%51.09B
19.53%60.12B
-3.19%52.33B
67.18%62.88B
-Including:Current capital Lease obligation
----
17.22%7.5B
17.22%7.5B
----
19.60%6.4B
--6.4B
----
----
----
10.18%5.35B
Payables
-6.76%98.02B
-5.49%93.74B
-5.49%93.74B
1.98%105.12B
1.62%99.19B
--99.19B
-3.22%107.47B
-0.07%103.08B
1.54%98.55B
6.08%97.6B
-accounts payable
-5.12%96.12B
-3.66%91.88B
-3.66%91.88B
1.30%101.31B
1.92%95.37B
--95.37B
-3.18%104.39B
0.19%100.01B
-0.11%95.56B
3.12%93.57B
-Total tax payable
-50.38%1.89B
-51.36%1.86B
-51.36%1.86B
24.17%3.82B
-5.26%3.82B
--3.82B
-4.47%3.08B
-8.05%3.07B
115.60%2.99B
219.15%4.03B
Current provisions
0.68%1.18B
8.80%1.24B
8.80%1.24B
-21.53%1.17B
-20.17%1.14B
--1.14B
-69.66%1.28B
-66.43%1.49B
15.82%5.48B
61.16%1.42B
Pension and other retirement benefit plans
-18.76%2.71B
-17.98%3.62B
-17.98%3.62B
-7.47%3.33B
-2.84%4.42B
--4.42B
--3.43B
--3.6B
----
30.80%4.54B
Accrued and deferred income
----
-2.41%2.47B
-2.41%2.47B
----
67.15%2.53B
--2.53B
----
----
----
-22.85%1.51B
Other current liabilities
-0.91%43.11B
-6.60%31.48B
-6.60%31.48B
1.15%43.5B
-2.67%33.71B
--33.71B
4.17%44.51B
3.66%43.01B
17.95%43.58B
17.91%34.63B
Current liabilities
-4.43%203.71B
-2.07%194.13B
-2.07%194.13B
0.88%213.16B
-4.67%198.24B
--198.24B
-7.79%207.78B
5.97%211.3B
3.71%199.93B
22.20%207.95B
Non current liabilities
Non current financial liabilities
-20.05%27.82B
12.64%57.45B
12.64%57.45B
44.36%34.8B
15.87%51.01B
--51.01B
10.85%24.08B
-19.97%24.11B
15.32%37.77B
-19.04%44.02B
-Long term debt and capital lease obligation
-20.05%27.82B
12.64%57.45B
12.64%57.45B
44.36%34.8B
15.87%51.01B
--51.01B
10.85%24.08B
-19.97%24.11B
15.32%37.77B
-19.04%44.02B
-Including:Long term debt
-20.05%27.82B
-7.01%32.7B
-7.01%32.7B
44.36%34.8B
11.91%35.17B
--35.17B
10.85%24.08B
-19.97%24.11B
15.32%37.77B
-26.27%31.43B
-Including:Long term capital lease obligation
----
56.27%24.75B
56.27%24.75B
----
25.77%15.84B
--15.84B
----
----
----
7.17%12.59B
Long term provisions
5.21%1.49B
-5.76%1.44B
-5.76%1.44B
82.16%1.42B
75.52%1.53B
--1.53B
40.44%1.03B
25.04%779M
24.05%753M
6.36%870M
Long term pension and other post-retirement benefit plans
-14.77%2.12B
-7.66%2.4B
-7.66%2.4B
22.30%2.48B
9.06%2.6B
--2.6B
-49.15%1.92B
-51.41%2.03B
-55.46%1.93B
-50.35%2.38B
Non current deferred liabilities
----
18.09%7.53B
18.09%7.53B
----
19.19%6.37B
--6.37B
----
----
----
179.90%5.35B
Other non current liabilities
30.80%35.42B
-1.71%2.88B
-1.71%2.88B
13.78%27.08B
27.61%2.93B
--2.93B
14.56%25.22B
27.18%23.8B
21.54%20.47B
1.01%2.29B
Total non current liabilities
1.63%66.85B
11.27%71.69B
11.27%71.69B
29.70%65.78B
17.34%64.43B
--64.43B
8.29%52.24B
-5.45%50.72B
11.70%60.92B
-14.43%54.91B
Total liabilities
-3.00%270.56B
1.20%265.82B
1.20%265.82B
6.46%278.94B
-0.07%262.66B
--262.66B
-4.96%260.02B
3.55%262.02B
5.47%260.85B
12.17%262.86B
Shareholders'equity
Share capital
0.00%4.72B
0.00%4.72B
0.00%4.72B
0.00%4.72B
0.00%4.72B
--4.72B
0.00%4.72B
0.00%4.72B
0.00%4.72B
0.00%4.72B
-common stock
0.00%4.72B
0.00%4.72B
0.00%4.72B
0.00%4.72B
0.00%4.72B
--4.72B
0.00%4.72B
0.00%4.72B
0.00%4.72B
0.00%4.72B
Additional paid-in capital
-56.83%3.15B
-55.83%3.22B
-55.83%3.22B
0.00%7.29B
0.00%7.29B
--7.29B
0.00%7.29B
0.00%7.29B
0.00%7.29B
0.00%7.29B
Retained earnings
7.27%68.77B
9.90%67.73B
9.90%67.73B
13.40%64.11B
17.10%61.63B
--61.63B
13.41%56.82B
20.92%56.53B
31.57%54.48B
37.68%52.63B
Less: Treasury stock
-33.89%2.16B
-76.78%650M
-76.78%650M
348.56%3.26B
255.20%2.8B
--2.8B
67.76%1.43B
37.95%727M
44.28%769M
47.29%788M
Other reserves
-44.32%9.94B
1.19%11.09B
1.19%11.09B
69.88%17.85B
183.14%10.96B
--10.96B
16.36%9.79B
12.15%10.51B
-37.92%5.52B
-41.21%3.87B
Total stockholders'equity
-6.93%84.42B
5.27%86.12B
5.27%86.12B
15.81%90.71B
20.79%81.81B
--81.81B
10.79%77.19B
15.85%78.33B
15.33%71.25B
20.32%67.73B
Noncontrolling interests
-81.52%17M
6.82%94M
6.82%94M
13.58%92M
14.29%88M
--88M
7.79%83M
10.96%81M
2.50%82M
-6.10%77M
Total equity
-7.01%84.44B
5.27%86.21B
5.27%86.21B
15.81%90.8B
20.78%81.9B
--81.9B
10.79%77.28B
15.85%78.41B
15.31%71.33B
20.28%67.81B
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 -58.87%9.27B-56.94%11.32B-56.94%11.32B4.72%22.53B-14.46%26.29B--26.29B-26.28%14.12B5.60%21.52B25.59%25.21B35.77%30.73B
-Cash and cash equivalents -58.87%9.27B-56.94%11.32B-56.94%11.32B4.72%22.53B-14.46%26.29B--26.29B-26.28%14.12B5.60%21.52B25.59%25.21B35.77%30.73B
Receivables -3.40%115.11B2.30%115.16B2.30%115.16B-1.50%119.16B-0.72%112.57B--112.57B-4.12%121.24B3.27%120.98B-0.86%116.71B1.99%113.38B
-Accounts receivable -3.40%115.11B2.30%115.16B2.30%115.16B-1.50%119.16B-0.72%112.57B--112.57B-4.12%121.24B3.27%120.98B-0.86%116.71B1.99%113.38B
-Gross accounts receivable -3.40%115.11B2.30%115.16B2.30%115.16B-1.50%119.16B-0.72%112.57B--112.57B-4.12%121.24B3.27%120.98B-0.86%116.71B1.99%113.38B
Inventory -5.07%74.57B9.63%72.49B9.63%72.49B13.98%78.56B-8.46%66.13B--66.13B-11.59%67.79B-4.10%68.92B14.98%70.2B40.90%72.24B
Other current assets 0.50%33.47B-14.24%32.34B-14.24%32.34B6.96%33.31B38.40%37.71B--37.71B5.81%34.19B30.59%31.14B3.52%29.55B7.04%27.24B
Total current assets -8.33%232.42B-4.69%231.31B-4.69%231.31B4.54%253.55B-0.37%242.69B--242.69B-6.77%237.33B4.00%242.55B6.28%241.66B15.71%243.6B
Non current assets
Net PPE 16.92%52.2B26.29%52.65B26.29%52.65B7.48%44.64B12.49%41.69B--41.69B22.42%43.29B13.51%41.54B9.88%37.64B8.38%37.06B
-Gross PP&E 16.92%52.2B26.29%52.65B26.29%52.65B7.49%44.64B12.48%41.69B--41.69B22.42%43.29B13.51%41.53B9.88%37.64B8.39%37.06B
Total investment -5.62%20.18B-15.28%19.6B-15.28%19.6B-1.67%21.38B28.76%23.14B--23.14B28.67%21.78B28.43%21.74B13.61%19.4B5.54%17.97B
-Financial asset investment -5.62%20.18B-15.28%19.6B-15.28%19.6B-1.67%21.38B28.76%23.14B--23.14B28.67%21.78B28.43%21.74B13.61%19.4B5.54%17.97B
-Including:Available-for-sale securities -5.62%20.18B-15.28%19.6B-15.28%19.6B-1.67%21.38B28.76%23.14B--23.14B28.67%21.78B28.43%21.74B13.61%19.4B5.54%17.97B
Long-term accounts receivable and other receivables -----50.00%2M-50.00%2M-----75.00%4M--4M-------------27.27%16M
Goodwill and other intangible assets 7.09%31.25B59.99%29.87B59.99%29.87B89.11%29.18B34.36%18.67B--18.67B36.55%18.01B15.77%15.43B49.19%14.59B50.26%13.9B
-Goodwill -26.20%11.46B63.47%11.37B63.47%11.37B193.46%15.52B30.54%6.96B--6.96B2.53%7.89B-33.37%5.29B9.34%5.21B18.23%5.33B
-Other intangible assets 44.93%19.8B57.92%18.5B57.92%18.5B34.68%13.66B36.73%11.71B--11.71B84.26%10.11B88.14%10.14B87.02%9.38B80.72%8.57B
Defined pension benefit -4.34%11.83B8.12%11.31B8.12%11.31B24.23%12.37B9.49%10.46B--10.46B-37.28%9.48B-40.13%9.96B-38.08%10.74B-42.16%9.55B
Deferred tax assets-non current -----6.61%5.58B-6.61%5.58B----11.14%5.98B--5.98B------------258.77%5.38B
Other non current assets -17.39%7.12B-11.72%1.7B-11.72%1.7B-6.39%8.62B-39.43%1.93B--1.93B-9.37%7.41B130.62%9.2B144.00%8.16B90.60%3.18B
Total non current assets 5.50%122.58B18.50%120.72B18.50%120.72B18.72%116.19B17.01%101.87B--101.87B12.62%99.96B11.89%97.87B10.67%90.52B8.58%87.06B
Total assets -3.99%355B2.17%352.04B2.17%352.04B8.61%369.75B4.20%344.56B--344.56B-1.76%337.3B6.15%340.42B7.44%332.18B13.74%330.66B
Liabilities
Current liabilities
Financial liabilities -2.22%58.7B7.55%61.58B7.55%61.58B-0.14%60.04B-16.08%57.26B--57.26B-24.15%51.09B19.53%60.12B-3.19%52.33B60.66%68.23B
-Current debt and capital lease obligation -2.22%58.7B7.55%61.58B7.55%61.58B-0.14%60.04B-16.08%57.26B--57.26B-24.15%51.09B19.53%60.12B-3.19%52.33B60.66%68.23B
-Including:Current debt -2.22%58.7B6.34%54.09B6.34%54.09B-0.14%60.04B-19.12%50.86B--50.86B-24.15%51.09B19.53%60.12B-3.19%52.33B67.18%62.88B
-Including:Current capital Lease obligation ----17.22%7.5B17.22%7.5B----19.60%6.4B--6.4B------------10.18%5.35B
Payables -6.76%98.02B-5.49%93.74B-5.49%93.74B1.98%105.12B1.62%99.19B--99.19B-3.22%107.47B-0.07%103.08B1.54%98.55B6.08%97.6B
-accounts payable -5.12%96.12B-3.66%91.88B-3.66%91.88B1.30%101.31B1.92%95.37B--95.37B-3.18%104.39B0.19%100.01B-0.11%95.56B3.12%93.57B
-Total tax payable -50.38%1.89B-51.36%1.86B-51.36%1.86B24.17%3.82B-5.26%3.82B--3.82B-4.47%3.08B-8.05%3.07B115.60%2.99B219.15%4.03B
Current provisions 0.68%1.18B8.80%1.24B8.80%1.24B-21.53%1.17B-20.17%1.14B--1.14B-69.66%1.28B-66.43%1.49B15.82%5.48B61.16%1.42B
Pension and other retirement benefit plans -18.76%2.71B-17.98%3.62B-17.98%3.62B-7.47%3.33B-2.84%4.42B--4.42B--3.43B--3.6B----30.80%4.54B
Accrued and deferred income -----2.41%2.47B-2.41%2.47B----67.15%2.53B--2.53B-------------22.85%1.51B
Other current liabilities -0.91%43.11B-6.60%31.48B-6.60%31.48B1.15%43.5B-2.67%33.71B--33.71B4.17%44.51B3.66%43.01B17.95%43.58B17.91%34.63B
Current liabilities -4.43%203.71B-2.07%194.13B-2.07%194.13B0.88%213.16B-4.67%198.24B--198.24B-7.79%207.78B5.97%211.3B3.71%199.93B22.20%207.95B
Non current liabilities
Non current financial liabilities -20.05%27.82B12.64%57.45B12.64%57.45B44.36%34.8B15.87%51.01B--51.01B10.85%24.08B-19.97%24.11B15.32%37.77B-19.04%44.02B
-Long term debt and capital lease obligation -20.05%27.82B12.64%57.45B12.64%57.45B44.36%34.8B15.87%51.01B--51.01B10.85%24.08B-19.97%24.11B15.32%37.77B-19.04%44.02B
-Including:Long term debt -20.05%27.82B-7.01%32.7B-7.01%32.7B44.36%34.8B11.91%35.17B--35.17B10.85%24.08B-19.97%24.11B15.32%37.77B-26.27%31.43B
-Including:Long term capital lease obligation ----56.27%24.75B56.27%24.75B----25.77%15.84B--15.84B------------7.17%12.59B
Long term provisions 5.21%1.49B-5.76%1.44B-5.76%1.44B82.16%1.42B75.52%1.53B--1.53B40.44%1.03B25.04%779M24.05%753M6.36%870M
Long term pension and other post-retirement benefit plans -14.77%2.12B-7.66%2.4B-7.66%2.4B22.30%2.48B9.06%2.6B--2.6B-49.15%1.92B-51.41%2.03B-55.46%1.93B-50.35%2.38B
Non current deferred liabilities ----18.09%7.53B18.09%7.53B----19.19%6.37B--6.37B------------179.90%5.35B
Other non current liabilities 30.80%35.42B-1.71%2.88B-1.71%2.88B13.78%27.08B27.61%2.93B--2.93B14.56%25.22B27.18%23.8B21.54%20.47B1.01%2.29B
Total non current liabilities 1.63%66.85B11.27%71.69B11.27%71.69B29.70%65.78B17.34%64.43B--64.43B8.29%52.24B-5.45%50.72B11.70%60.92B-14.43%54.91B
Total liabilities -3.00%270.56B1.20%265.82B1.20%265.82B6.46%278.94B-0.07%262.66B--262.66B-4.96%260.02B3.55%262.02B5.47%260.85B12.17%262.86B
Shareholders'equity
Share capital 0.00%4.72B0.00%4.72B0.00%4.72B0.00%4.72B0.00%4.72B--4.72B0.00%4.72B0.00%4.72B0.00%4.72B0.00%4.72B
-common stock 0.00%4.72B0.00%4.72B0.00%4.72B0.00%4.72B0.00%4.72B--4.72B0.00%4.72B0.00%4.72B0.00%4.72B0.00%4.72B
Additional paid-in capital -56.83%3.15B-55.83%3.22B-55.83%3.22B0.00%7.29B0.00%7.29B--7.29B0.00%7.29B0.00%7.29B0.00%7.29B0.00%7.29B
Retained earnings 7.27%68.77B9.90%67.73B9.90%67.73B13.40%64.11B17.10%61.63B--61.63B13.41%56.82B20.92%56.53B31.57%54.48B37.68%52.63B
Less: Treasury stock -33.89%2.16B-76.78%650M-76.78%650M348.56%3.26B255.20%2.8B--2.8B67.76%1.43B37.95%727M44.28%769M47.29%788M
Other reserves -44.32%9.94B1.19%11.09B1.19%11.09B69.88%17.85B183.14%10.96B--10.96B16.36%9.79B12.15%10.51B-37.92%5.52B-41.21%3.87B
Total stockholders'equity -6.93%84.42B5.27%86.12B5.27%86.12B15.81%90.71B20.79%81.81B--81.81B10.79%77.19B15.85%78.33B15.33%71.25B20.32%67.73B
Noncontrolling interests -81.52%17M6.82%94M6.82%94M13.58%92M14.29%88M--88M7.79%83M10.96%81M2.50%82M-6.10%77M
Total equity -7.01%84.44B5.27%86.21B5.27%86.21B15.81%90.8B20.78%81.9B--81.9B10.79%77.28B15.85%78.41B15.31%71.33B20.28%67.81B
Currency Unit JPYJPYJPYJPYJPYJPYJPYJPYJPYJPY
Accounting Standards NonUS-GAAPNonUS-GAAPNonUS-GAAPNonUS-GAAPNonUS-GAAPNonUS-GAAPNonUS-GAAPNonUS-GAAPNonUS-GAAPNonUS-GAAP
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