Cash flow m-up holdings, Inc.

Equities

3661

JP3167310006

Internet Services

Market Closed - Japan Exchange Other stock markets 06:30:00 12/12/2025 GMT			5-day change	1st Jan Change
1,729.00 ^JPY	+4.47%		-2.70%	+5.30%

11-14	M-up holdings, Inc. Revises Consolidated Earnings Guidance for the Fiscal Year Ending March 31, 2026	CI
11-14	M-up holdings, Inc. Revises Year-End Dividend Guidance for the Fiscal Year Ending March 31, 2026	CI

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Published financial data: M-UP HOLDINGS, INC.

Annual

Quarterly

Halfyear

YTD

LTM

Fiscal Period: March	2021	2022	2023	2024	2025
Revenues	12.32B	13.57B	15.94B	18.57B	25.78B
Total Revenues	12.32B	13.57B	15.94B	18.57B	25.78B
Cost of Goods Sold, Total	8.63B	9.22B	10.9B	12.52B	17.96B
Gross Profit	3.7B	4.35B	5.03B	6.06B	7.82B
Selling General & Admin Expenses, Total	2.59B	2.67B	2.96B	3.23B	3.75B
Provision for Bad Debts	-	3M	-	-10M	-9M
Other Operating Expenses, Total	2.59B	2.67B	2.96B	3.22B	3.74B
Operating Income	1.11B	1.68B	2.08B	2.84B	4.08B
Interest And Investment Income	-	-	-	-	7M
Net Interest Expenses	-	-	-	-	7M
Income (Loss) On Equity Invest.	-	-	-	-	-
Currency Exchange Gains (Loss)	-	3M	-1M	-	-
Other Non Operating Income (Expenses)	38M	21M	16M	25M	28M
EBT, Excl. Unusual Items	1.15B	1.7B	2.09B	2.86B	4.11B
Gain (Loss) On Sale Of Investments	21M	13M	-23M	4M	-648M
Gain (Loss) On Sale Of Assets	-	-6M	-	-	30M
Asset Writedown	-48M	-	-	-68M	-254M
Other Unusual Items	-	0	-	-	-2M
EBT, Incl. Unusual Items	1.12B	1.71B	2.07B	2.8B	3.24B
Income Tax Expense	509M	633M	777M	1.03B	1.29B
Earnings From Continuing Operations	610M	1.08B	1.29B	1.76B	1.94B
Net Income to Company	610M	1.08B	1.29B	1.76B	1.94B
Minority Interest	23M	-102M	-197M	-283M	-279M
Net Income - (IS)	633M	976M	1.09B	1.48B	1.66B
Net Income to Common Incl Extra Items	633M	976M	1.09B	1.48B	1.66B
Net Income to Common Excl. Extra Items	633M	976M	1.09B	1.48B	1.66B
Per Share Items
Net EPS - Basic	17.39	27.01	30.23	41.05	46.56
Basic EPS - Continuing Operations	17.39	27.01	30.23	41.05	46.56
Basic Weighted Average Shares Outstanding	36.41M	36.13M	36.16M	36.08M	35.74M
Net EPS - Diluted	17.38	26.82	29.87	40.52	46.03
Diluted EPS - Continuing Operations	17.38	26.82	29.87	40.52	46.03
Diluted Weighted Average Shares Outstanding	36.43M	36.14M	36.16M	36.08M	35.74M
Normalized Basic EPS	20.31	26.65	30.68	41.73	64.09
Normalized Diluted EPS	20.3	26.64	30.68	41.73	64.09
Dividend Per Share	5.75	7	10	13.5	18
Payout Ratio	31.6	21.21	23.06	24.31	29.15
Supplemental Items
EBITDA	1.47B	2.05B	2.57B	3.35B	4.44B
EBITA	1.33B	1.9B	2.29B	3.06B	4.18B
EBIT	1.11B	1.68B	2.08B	2.84B	4.08B
EBITDAR	-	-	-	-	-
Effective Tax Rate - (Ratio)	45.49	37	37.59	36.95	39.98
Normalized Net Income	739M	963M	1.11B	1.51B	2.29B
Supplemental Operating Expense Items
Advertising Expense	27M	351M	376M	353M	465M
Selling and Marketing Expenses	835M	1.11B	1.24B	1.31B	1.7B
General and Administrative Expenses	298M	311M	318M	321M	325M
Net Rental Expense, Total	-	-	-	-	-

Fiscal Period: March	2021	2022	2023	2024	2025
Assets
Cash And Equivalents	4.74B	6.73B	6.93B	8.78B	12.33B
Short Term Investments	80M	10M	-	-	-
Total Cash And Short Term Investments	4.82B	6.74B	6.93B	8.78B	12.33B
Accounts Receivable, Total	1.43B	1.94B	1.87B	2.56B	2.26B
Other Receivables	-	-	809M	865M	1.44B
Total Receivables	1.43B	1.94B	2.68B	3.43B	3.71B
Inventory	36M	19M	27M	41M	66M
Prepaid Expenses	-	-	-	-	1.41B
Deferred Tax Assets Current	-	-	-	-	-
Other Current Assets, Total	1.29B	1.36B	1.8B	2.61B	2.23B
Total Current Assets	7.57B	10.06B	11.43B	14.86B	19.74B
Net Property Plant And Equipment	759M	1.08B	993M	1.2B	1.32B
Long-term Investments	1.94B	1.66B	2.3B	2.25B	2.4B
Goodwill	764M	546M	327M	109M	-
Other Intangibles, Total	395M	456M	899M	590M	276M
Loans Receivable Long-Term	84M	131M	126M	111M	99M
Deferred Tax Assets Long-Term	245M	250M	363M	418M	829M
Other Long-Term Assets, Total	2M	1M	1M	2M	1M
Total Assets	11.76B	14.18B	16.44B	19.55B	24.67B
Liabilities
Accounts Payable, Total	2.79B	4.41B	4.57B	4.85B	6.96B
Accrued Expenses, Total	150M	196M	231M	233M	420M
Current Income Taxes Payable	1.66B	778M	947M	2.44B	1.98B
Other Current Liabilities	2.51B	3.26B	3.9B	4.67B	6.35B
Total Current Liabilities	7.1B	8.64B	9.65B	12.2B	15.71B
Deferred Tax Liability Non Current	155M	98M	90M	77M	39M
Other Non Current Liabilities	49M	50M	51M	136M	137M
Total Liabilities	7.31B	8.79B	9.79B	12.41B	15.88B
Common Stock, Total	310M	317M	317M	317M	317M
Additional Paid In Capital	3.69B	3.71B	3.82B	3.82B	3.86B
Retained Earnings	1.05B	1.82B	2.66B	3.78B	4.96B
Treasury Stock	-202M	-202M	-200M	-440M	-791M
Comprehensive Income and Other	-554M	-509M	-395M	-1.09B	-605M
Total Common Equity	4.29B	5.13B	6.19B	6.38B	7.74B
Minority Interest	164M	264M	461M	760M	1.05B
Total Equity	4.45B	5.4B	6.66B	7.14B	8.78B
Total Liabilities And Equity	11.76B	14.18B	16.44B	19.55B	24.67B
Supplemental Items
ECS Total Shares Outstanding on Filing Date	36.13M	36.15M	36.16M	35.8M	35.51M
ECS Total Common Shares Outstanding	36.13M	36.15M	36.16M	35.96M	35.66M
Book Value / Share	118.73	141.92	171.31	177.42	216.97
Tangible Book Value	3.13B	4.13B	4.97B	5.68B	7.46B
Tangible Book Value Per Share	86.64	114.21	137.4	157.98	209.24
Total Debt	0	0	0	0	0
Net Debt	-4.82B	-6.74B	-6.93B	-8.78B	-12.33B
Debt Equivalent Oper. Leases	-	-	-	-	-
Minority Interest, Total (Incl. Fin. Div)	164M	264M	461M	760M	1.05B
Inventories - Raw Materials, Total	20M	6M	15M	19M	50M
Inventories - Work In Process, Total	1M	1M	1M	1M	-
Inventories - Finished Goods, Total	15M	11M	11M	21M	16M
Inventories - Others	-	1M	-	-	-
Full Time Employees	224	249	246	283	343
Accumulated Allowance for Doubtful Accounts (Supple)	1M	10M	-	-	-

Fiscal Period: March	2021	2022	2023	2024	2025
Net Income	1.12B	1.71B	2.07B	2.8B	3.24B
Depreciation & Amortization - CF	144M	156M	276M	296M	257M
Amortization of Goodwill and Intangible Assets - (CF)	218M	218M	218M	218M	109M
Depreciation & Amortization, Total	362M	374M	494M	514M	366M
(Gain) Loss From Sale Of Asset	48M	6M	-	68M	224M
(Gain) Loss on Sale of Investments - (CF)	-21M	-13M	23M	-4M	648M
(Income) Loss On Equity Investments - (CF)	-	-	-	-	-
Other Operating Activities, Total	-561M	-954M	-563M	-974M	-1.36B
Change In Accounts Receivable	132M	-518M	83M	-694M	298M
Change In Inventories	-14M	17M	-8M	-14M	-
Change In Accounts Payable	111M	1.11B	159M	1.49B	1.38B
Change in Other Net Operating Assets	798M	838M	-799M	-195M	685M
Cash from Operations	1.98B	2.57B	1.46B	2.99B	5.48B
Capital Expenditure	-51M	-409M	-5M	-171M	-368M
Sale of Property, Plant, and Equipment	-	14M	-	1M	224M
Cash Acquisitions	-	-	-	-	-
Divestitures	-	-	-	-	-
Sale (Purchase) of Intangible assets	-52M	-148M	-635M	-9M	-114M
Investment in Marketable and Equity Securities, Total	-1.57B	237M	-533M	-312M	-934M
Net (Increase) Decrease in Loans Originated / Sold - Investing	3M	-150M	104M	12M	13M
Other Investing Activities, Total	11M	-3M	-	-125M	28M
Cash from Investing	-1.66B	-459M	-1.07B	-604M	-1.15B
Issuance of Common Stock	1M	9M	-	-	-
Repurchase of Common Stock	-204M	-	-	-239M	-351M
Common Dividends Paid	-200M	-207M	-252M	-360M	-485M
Common & Preferred Stock Dividends Paid	-200M	-207M	-252M	-360M	-485M
Other Financing Activities, Total	-	7M	103M	13M	53M
Cash from Financing	-403M	-191M	-149M	-586M	-783M
Foreign Exchange Rate Adjustments	-	3M	-1M	-	-
Miscellaneous Cash Flow Adjustments	-	-1M	-2M	-1M	-1M
Net Change in Cash	-84M	1.92B	236M	1.8B	3.55B
Supplemental Items
Cash Income Tax Paid (Refund)	562M	956M	566M	976M	1.37B
Levered Free Cash Flow	2.68B	1.84B	973M	3.08B	4.61B
Unlevered Free Cash Flow	2.68B	1.84B	973M	3.08B	4.61B
Change In Net Working Capital	-1.73B	-969M	178M	-972M	-2.18B

Fiscal Period: March	2021	2022	2023	2024	2025
Profitability
Return on Assets	6.18	8.09	8.47	9.85	11.52
Return on Total Capital	14.96	21.32	21.52	25.71	32
Return On Equity %	13.17	21.89	21.41	25.57	24.4
Return on Common Equity	14.21	20.72	19.3	23.56	23.57
Margin Analysis
Gross Profit Margin %	30	32.04	31.59	32.6	30.33
SG&A Margin	21.01	19.64	18.57	17.38	14.56
EBITDA Margin %	11.93	15.13	16.12	18.04	17.23
EBITA Margin %	10.76	13.98	14.39	16.45	16.23
EBIT Margin %	8.99	12.38	13.02	15.27	15.81
Income From Continuing Operations Margin %	4.95	7.94	8.09	9.5	7.54
Net Income Margin %	5.14	7.19	6.86	7.97	6.45
Net Avail. For Common Margin %	5.14	7.19	6.86	7.97	6.45
Normalized Net Income Margin	6	7.09	6.96	8.11	8.88
Levered Free Cash Flow Margin	21.76	13.53	6.1	16.58	17.87
Unlevered Free Cash Flow Margin	21.76	13.53	6.1	16.58	17.87
Asset Turnover
Asset Turnover	1.1	1.05	1.04	1.03	1.17
Fixed Assets Turnover	16.31	14.78	15.39	16.91	20.45
Receivables Turnover (Average Receivables)	8.23	8.06	8.37	8.39	10.69
Inventory Turnover (Average Inventory)	297.52	335.45	474	368.21	335.74
Short Term Liquidity
Current Ratio	1.07	1.16	1.19	1.22	1.26
Quick Ratio	0.88	1	1	1	1.02
Operating Cash Flow to Current Liabilities	0.28	0.3	0.15	0.25	0.35
Days Sales Outstanding (Average Receivables)	44.33	45.31	43.59	43.62	34.14
Days Outstanding Inventory (Average Inventory)	1.23	1.09	0.77	0.99	1.09
Average Days Payable Outstanding	118.13	142.62	150.18	137.6	119.83
Cash Conversion Cycle (Average Days)	-72.57	-96.23	-105.83	-92.99	-84.6
Long Term Solvency
Total Liabilities / Total Assets	62.14	61.97	59.52	63.48	64.39
Net Debt / EBITDA	-3.28	-3.28	-2.7	-2.62	-2.78
Net Debt / (EBITDA - Capex)	-3.4	-4.1	-2.7	-2.76	-3.03
Growth Over Prior Year
Total Revenues, 1 Yr. Growth %	11.43	10.13	17.4	16.55	38.81
Gross Profit, 1 Yr. Growth %	26.31	17.64	15.75	20.28	29.15
EBITDA, 1 Yr. Growth %	40.4	39.73	25.07	30.44	32.56
EBITA, 1 Yr. Growth %	40.17	43.14	20.81	33.23	36.99
EBIT, 1 Yr. Growth %	52.2	51.62	23.51	36.72	43.67
Earnings From Cont. Operations, 1 Yr. Growth %	89.44	76.72	19.67	36.74	10.15
Net Income, 1 Yr. Growth %	34.68	54.19	11.99	35.5	12.36
Normalized Net Income, 1 Yr. Growth %	20.47	30.27	15.19	35.74	52.11
Diluted EPS Before Extra, 1 Yr. Growth %	34.62	54.3	11.37	35.64	13.61
Accounts Receivable, 1 Yr. Growth %	-8.57	35.66	-3.81	37.25	-11.68
Inventory, 1 Yr. Growth %	63.64	-47.22	42.11	51.85	60.98
Net Property, Plant and Equip., 1 Yr. Growth %	0.93	42.03	-7.88	21.25	9.47
Total Assets, 1 Yr. Growth %	10.33	20.61	15.91	18.9	26.18
Tangible Book Value, 1 Yr. Growth %	-0.79	31.92	20.32	14.35	31.35
Common Equity, 1 Yr. Growth %	-7.18	19.63	20.72	3	21.29
Cash From Operations, 1 Yr. Growth %	1.44K	30.08	-43.29	105.35	83.22
Capital Expenditures, 1 Yr. Growth %	-84.4	701.96	-98.78	3.32K	115.2
Levered Free Cash Flow, 1 Yr. Growth %	-523.62	-31.53	-47.01	216.5	49.64
Unlevered Free Cash Flow, 1 Yr. Growth %	-523.62	-31.53	-47.01	216.5	49.64
Dividend Per Share, 1 Yr. Growth %	4.55	21.74	42.86	35	33.33
Compound Annual Growth Rate Over Two Years
Total Revenues, 2 Yr. CAGR %	33.47	10.78	13.71	16.98	27.19
Gross Profit, 2 Yr. CAGR %	37.34	21.89	16.69	17.99	24.64
EBITDA, 2 Yr. CAGR %	60.03	40.06	32.2	27.73	31.49
EBITA, 2 Yr. CAGR %	60.3	41.65	31.5	26.87	35.1
EBIT, 2 Yr. CAGR %	65.2	51.91	36.85	29.95	40.15
Earnings From Cont. Operations, 2 Yr. CAGR %	-48.1	82.97	45.42	27.92	22.73
Net Income, 2 Yr. CAGR %	-47.18	44.1	31.4	23.18	23.39
Normalized Net Income, 2 Yr. CAGR %	63.47	25.27	22.5	25.04	43.69
Diluted EPS Before Extra, 2 Yr. CAGR %	-49.7	44.12	31.09	22.91	24.14
Accounts Receivable, 2 Yr. CAGR %	9.48	11.37	14.23	14.9	10.1
Inventory, 2 Yr. CAGR %	11.42	-7.07	-13.4	46.9	56.35
Net Property, Plant and Equip., 2 Yr. CAGR %	25.88	19.73	14.38	5.68	15.21
Total Assets, 2 Yr. CAGR %	7.32	15.35	18.24	17.39	22.48
Tangible Book Value, 2 Yr. CAGR %	8.43	14.4	25.98	17.3	22.56
Common Equity, 2 Yr. CAGR %	-0.54	5.37	20.17	11.51	11.77
Cash From Operations, 2 Yr. CAGR %	17.03	348	-14.11	7.92	93.97
Capital Expenditures, 2 Yr. CAGR %	-47.64	11.84	-68.69	-35.34	757.9
Levered Free Cash Flow, 2 Yr. CAGR %	-18.11	70.31	-39.77	29.5	117.62
Unlevered Free Cash Flow, 2 Yr. CAGR %	-18.11	70.31	-39.77	29.5	117.62
Dividend Per Share, 2 Yr. CAGR %	2.25	12.82	31.88	38.87	34.16
Compound Annual Growth Rate Over Three Years
Total Revenues, 3 Yr. CAGR %	49.58	25.19	12.94	14.65	23.84
Gross Profit, 3 Yr. CAGR %	47.33	30.43	19.81	17.88	21.6
EBITDA, 3 Yr. CAGR %	61.5	52.95	34.88	31.61	29.32
EBITA, 3 Yr. CAGR %	62.68	54.36	34.33	32.08	30.16
EBIT, 3 Yr. CAGR %	56.15	60.54	41.78	36.81	34.37
Earnings From Cont. Operations, 3 Yr. CAGR %	82.72	-21.92	58.82	42.47	21.7
Net Income, 3 Yr. CAGR %	87.52	-24.51	32.49	32.75	19.46
Normalized Net Income, 3 Yr. CAGR %	57.18	51.56	21.82	26.76	33.48
Diluted EPS Before Extra, 3 Yr. CAGR %	75.57	-26.92	32.26	32.59	19.73
Accounts Receivable, 3 Yr. CAGR %	35.02	17.59	6.06	21.44	5.25
Inventory, 3 Yr. CAGR %	14.47	-13.15	7.06	4.43	51.45
Net Property, Plant and Equip., 3 Yr. CAGR %	43.29	31.05	9.71	16.63	6.93
Total Assets, 3 Yr. CAGR %	56.97	11.58	15.54	18.46	20.25
Tangible Book Value, 3 Yr. CAGR %	14.74	15.76	16.34	21.98	21.81
Common Equity, 3 Yr. CAGR %	26.68	5.77	10.26	14.15	14.68
Cash From Operations, 3 Yr. CAGR %	100.78	21.23	124.95	14.85	28.74
Capital Expenditures, 3 Yr. CAGR %	50.37	30.04	-75.18	49.67	-3.46
Levered Free Cash Flow, 3 Yr. CAGR %	144.76	-22.85	15.4	4.72	35.89
Unlevered Free Cash Flow, 3 Yr. CAGR %	144.76	-22.85	15.4	4.72	35.89
Dividend Per Share, 3 Yr. CAGR %	1.49	8.37	22.05	32.91	37
Compound Annual Growth Rate Over Five Years
Total Revenues, 5 Yr. CAGR %	26.96	29.61	34.04	21.84	18.44
Gross Profit, 5 Yr. CAGR %	22.23	27.91	34.21	25.31	21.72
EBITDA, 5 Yr. CAGR %	29.03	32.98	49.07	42.32	33.51
EBITA, 5 Yr. CAGR %	28.13	33.66	49.41	42.72	34.64
EBIT, 5 Yr. CAGR %	24.73	31.45	48.12	47.53	41.13
Earnings From Cont. Operations, 5 Yr. CAGR %	22.18	28.47	66.77	-4.88	43.26
Net Income, 5 Yr. CAGR %	22.87	25.78	62.66	-8.18	28.77
Normalized Net Income, 5 Yr. CAGR %	25.95	28.01	42.26	40.34	30.14
Diluted EPS Before Extra, 5 Yr. CAGR %	18.1	20.91	56.21	-10.02	28.95
Accounts Receivable, 5 Yr. CAGR %	18.93	21.23	26.28	16.51	7.66
Inventory, 5 Yr. CAGR %	-5.98	7.89	2.38	7.17	24.57
Net Property, Plant and Equip., 5 Yr. CAGR %	25.79	30.85	30.94	20.24	11.88
Total Assets, 5 Yr. CAGR %	34.39	35.82	40.15	13.87	18.27
Tangible Book Value, 5 Yr. CAGR %	10.16	14.11	19.11	16.37	18.79
Common Equity, 5 Yr. CAGR %	16.82	18.34	24.03	8.03	10.86
Cash From Operations, 5 Yr. CAGR %	41.68	48.81	42.96	15.72	112
Capital Expenditures, 5 Yr. CAGR %	-10.54	55.49	-19.73	-1.67	2.39
Levered Free Cash Flow, 5 Yr. CAGR %	78.64	46.03	39.69	-5.09	48.73
Unlevered Free Cash Flow, 5 Yr. CAGR %	78.64	46.03	39.69	-5.09	48.73
Dividend Per Share, 5 Yr. CAGR %	0.89	4.94	12.7	19.67	26.76