ACSL Ltd. (6232.T) Financial Statements

Income statement

Metric	TTM	2025	2024	2023	2022
Revenue
Total Revenue	2.5B	2.6B	2.7B	896.0M	1.6B
Cost of Revenue	368.2M	2.1B	2.5B	1.1B	1.8B
Gross Profit	251.2M	501.3M	150.9M	(235.2M)	(124.2M)
Operating Expenses
R&D Expense	—	—	—	—	—
SG&A Expense	346.3M	2.3B	2.4B	1.8B	2.1B
General & Admin Expense	—	—	—	—	—
Selling & Marketing Expense	—	—	—	—	—
Other Expenses	—	—	—	—	—
Total Operating Expenses	346.3M	2.3B	2.4B	1.8B	2.1B
Cost and Expenses	4.2B	4.4B	4.9B	3.0B	3.8B
Operating Income (EBIT)	(1.7B)	(1.8B)	(2.3B)	(2.1B)	(2.2B)
Non-Operating
Interest Income	1.8M	3.2M	493.0K	337.0K	718.0K
Interest Expense	2.3M	20.6M	25.4M	9.1M	2.3M
Net Interest Income	(521.0K)	(17.4M)	(24.9M)	(8.8M)	(1.5M)
Other Non-Op Income/Expense	22.9M	765.2M	104.9M	(31.7M)	29.5M
Non-Operating Income (excl Interest)	33.2M	1.2B	237.6M	169.4M	38.5M
EBT (Pre-Tax Income)	(72.2M)	(1.4B)	(2.4B)	(2.5B)	(2.6B)
Income Tax Expense	844.0K	4.0M	(8.9M)	11.7M	10.1M
Bottom Line
Net Income	(1.4B)	(1.4B)	(2.4B)	(2.5B)	(2.6B)
Earnings from Cont. Ops	—	—	—	—	—
Earnings from Discont. Ops	—	—	—	—	—
Bottom Line Net Income	(1.4B)	(1.4B)	(2.4B)	(2.5B)	(2.6B)
Per Share
Basic EPS	(¥90)	(¥85)	(¥160)	(¥197)	(¥210)
Diluted EPS	(¥90)	—	—	—	—
Revenue Per Share	¥136	¥161	¥179	¥69	¥132
Shares
Basic Shares Outstanding	18.5M	16.1M	14.8M	12.9M	12.4M
Diluted Shares Outstanding	—	—	—	—	—
Profitability Metrics
EBITDA	—	(1.8B)	(2.2B)	(2.0B)	(2.1B)
D&A	—	72.5M	140.9M	118.4M	73.4M
EBIT	(1.7B)	(1.8B)	(2.3B)	(2.1B)	(2.2B)

As reported, in the filing currency · TTM sums the four latest quarters; MRQ is the latest quarter · Negatives in parentheses; a dash is a line the filing does not carry · Data as of Mar 1, 2026