BOWEN FINTECH PLC financials
BOWEN FINTECH PLC
213800LD3K77KC1EVD56 | Line item | 2025 | 2024 |
|---|---|---|
| Income statement | ||
| Revenue | ¥4.01B | ¥11.11B |
| Cost of sales | ¥1.80B | ¥2.65B |
| Gross profit | ¥2.21B | ¥8.46B |
| Other income | ¥19.2M | ¥68.8M |
| Administrative expenses | ¥2.15B | ¥5.36B |
| Operating profit (EBIT) | ¥82.1M | ¥3.17B |
| Finance costs | ¥2.4M | ¥501.0K |
| Profit before tax | -¥1.35B | ¥3.17B |
| Income tax expense | ¥119.1M | ¥1.10B |
| Profit for the year | -¥1.47B | ¥2.08B |
| — attributable to owners | -¥1.47B | ¥2.08B |
| — attributable to NCI | ¥296.0K | ¥0 |
| Total comprehensive income | -¥1.43B | ¥2.08B |
| Per share | ||
| Basic EPS | ¥-5.57 | ¥9.04 |
| Diluted EPS | ¥-5.57 | ¥9.04 |
| Free cash flow / share | ¥-25.70 | ¥27.93 |
| Cash flow statement | ||
| Net cash from operating activities | -¥6.77B | ¥6.42B |
| Net cash from investing activities | ¥244.4M | ¥496.4M |
| Purchase of PP&E (capex) | ¥8.2M | ¥3.7M |
| Net cash from financing activities | -¥46.1M | -¥17.7M |
| Lease liability payments | ¥43.6M | ¥17.2M |
| Net change in cash | -¥6.57B | ¥6.90B |
| Balance sheet | ||
| Total assets | ¥6.32B | ¥10.23B |
| Non-current assets | ¥1.10B | ¥1.15B |
| Property, plant & equipment | ¥85.3M | ¥36.8M |
| Current assets | ¥5.22B | ¥9.07B |
| Inventories | ¥219.2M | ¥192.9M |
| Trade & other receivables | ¥688.1M | ¥875.3M |
| Cash & equivalents | ¥687.6M | ¥7.25B |
| Total equity | ¥5.68B | ¥5.58B |
| — attributable to owners | ¥5.54B | ¥5.58B |
| Non-controlling interests | ¥144.8M | ¥0 |
| Non-current liabilities | ¥30.5M | ¥15.1M |
| Lease liabilities (non-current) | ¥30.5M | ¥15.1M |
| Current liabilities | ¥604.3M | ¥4.63B |
| Lease liabilities (current) | ¥43.9M | ¥7.6M |
| Trade & other payables | ¥551.8M | ¥2.03B |
| Derived metrics | ||
| Free cash flow | -¥6.77B | ¥6.42B |
| Operating margin | 2.0% | 28.5% |
| Net margin | -36.6% | 18.7% |
| Return on equity | -25.8% | 37.2% |
| Cash conversion ratio | 4.61× | 3.09× |
| Capex coverage | -827.53× | 1750.93× |
| Other reported items | ||
| Adjustments For Decrease Increase In Inventories | -¥26.3M | -¥192.9M |
| Adjustments For Decrease Increase In Trade and Other Receivables | ¥794.3M | -¥406.1M |
| Adjustments For Depreciation and Amortisation Expense | ¥64.0M | ¥32.1M |
| Adjustments For Finance Costs | ¥2.4M | ¥501.0K |
| Adjustments For Increase Decrease In Trade and Other Payables | -¥270.3M | ¥1.26B |
| Adjustments For Interest Income | ¥8.9M | ¥8.8M |
| Adjustments For Sharebased Payments | ¥1.34B | ¥0 |
| Cash Flows From Used In Operations Before Changes In Working Capital | ¥53.2M | ¥3.20B |
| Changes In Equity | ¥105.0M | — |
| Comprehensive Income Attributable To Noncontrolling Interests | ¥296.0K | ¥0 |
| Comprehensive Income Attributable To Owners of Parent | -¥1.43B | ¥2.08B |
| Deferred Tax Assets | ¥0 | ¥105.1M |
| Effect of Exchange Rate Changes On Cash and Cash Equivalents | ¥4.6M | ¥0 |
| Expense From Sharebased Payment Transactions In Which Goods Or Services Received Did Not Qualify For Recognition As Assets | ¥1.34B | ¥0 |
| Finance Income | ¥8.9M | ¥8.8M |
| Income Taxes Paid Refund Classified As Operating Activities | ¥1.86B | ¥1.21B |
| Increase Decrease Through Sharebased Payment Transactions | ¥1.34B | — |
| Increase Decrease Through Transactions With Owners | ¥1.54B | — |
| Intangible Assets Other Than Goodwill | ¥301.6M | ¥310.5M |
| Interest Paid Classified As Financing Activities | ¥2.4M | ¥501.0K |
| Issue of Equity | ¥0 | — |
| Issued Capital | ¥529.8M | ¥436.8M |
| Losses On Disposals of Property Plant and Equipment | ¥0 | ¥436.0K |
| Net Assets Liabilities | ¥5.68B | ¥5.58B |
| Other Comprehensive Income Net of Tax Exchange Differences On Translation | ¥33.5M | ¥0 |
| Other Noncurrent Assets | ¥709.3M | ¥700.6M |
| Other Reserves | ¥1.37B | ¥138.7M |
| Retained Earnings | ¥3.40B | ¥5.00B |
| Share Premium | ¥231.4M | ¥0 |
| Trade and Other Current Payables To Related Parties | ¥8.6M | ¥2.59B |
| Trade and Other Current Receivables Due From Related Parties | ¥3.63B | ¥753.5M |
Every line item above is a fact tagged in BOWEN FINTECH PLC's annual report
filed in the European Single Electronic Format (ESEF) under the IFRS
taxonomy (ifrs-full) — the income statement, balance sheet
and cash-flow statement as the filer reported them. Values are shown
as-is, in the reporting currency (JPY), without
rescaling; the row labels map to the underlying concept name (e.g.
Revenue → ifrs-full:Revenue, Operating profit →
ifrs-full:ProfitLossFromOperatingActivities, Diluted EPS →
ifrs-full:DilutedEarningsLossPerShare), and any concept
without a curated label is shown under “Other reported items” with its
de-camel-cased tag name. Only consolidated, default-member facts are
shown (segment / dimensional breakdowns are excluded).
“Derived metrics” (free cash flow, margins, ROE, …) are computed from those facts by the same model the U.S. financials pages use — not tagged by the filer.
Source: machine-readable OIM xBRL-JSON aggregated by filings.xbrl.org (XBRL International). Entity identity is resolved by LEI via the public-domain GLEIF register. This is reference data, not investment advice.