負債合計は前期末比9,404百万円増の76,636百万円となった。そのうち流動負債は644百万円増となり、営業債務及びその他の債務が増加（3,783百万円増）及び有利子負債の減少（2,838百万円減）が主な要因である。非流動負債は8,760百万円増となり、有利子負債の増加（8,760百万円増）が要因である。資本合計は3,129百万円増加の22,770百万円となった。主な増加要因は、親会社の所有者に帰属する当期利益の計上及び配当金の支払いの結果、利益剰余金が増加したことが要因である。■Performance Trends of Premium Water Holdings＜2588＞
2. financial status
Total assets at the end of March 2024 were 99,406 million yen, up 12,533 million yen from the end of the previous fiscal year. Among them, current assets increased by 4,239 million yen, and the main factor was an increase in cash and cash equivalents, operating claims, and other claims. Non-current assets increased by 8,294 million yen to 54,605 million yen, and the increase in tangible fixed assets and investments accounted for using the equity method was the main factor. The fact that acquisition of new customers is progressing smoothly and the impact of M&A during the period is reflected in the financial situation.
Total liabilities increased 9,404 million yen from the end of the previous fiscal year to 76,636 million yen. Among them, current liabilities increased by 644 million yen, and the main factors were an increase in operating debt and other liabilities (3,783 million yen increase) and a decrease in interest-bearing debt (2,838 million yen decrease). Non-current liabilities increased by 8,760 million yen, due to an increase in interest-bearing debt (8,760 million yen increase). Total capital increased by 3,129 million yen to 22,770 million yen. The main reason for the increase was an increase in retained earnings as a result of recording net income attributable to owners of the parent company and payment of dividends.
According to management indicators, the liquidity ratio is 158.5% (146.9% at the end of the previous fiscal year), maintaining a certain level of short-term safety. The equity ratio attributable to parent company owners was 22.9%, continuing the improvement trend from 22.6% at the end of the previous fiscal year. Currently, profits are expanding, and since internal reserves continue to accumulate, the parent company owner ownership ratio of 20% or more, which was a medium-term target, is maintained, and while growing in the future, we aim for a parent company owner ownership ratio of 30%. Furthermore, Class A preferred shares were acquired and eliminated during the period (28 shares, 2,823 million yen), which was a factor of decline of about 2.4% in the ratio of shares attributable to parent company owners.
(Written by FISCO Visiting Analyst Hideo Kakuta)
