Company profile

ACSL Ltd.

EDINET
E34514
Securities
6232
Industry
Machinery
Latest annual securities report
2026-03-31 Annual Securities Report PDF HTML
Latest financial report
2026-08-14 Semiannual Securities Report PDF HTML
Latest filing
2026-08-26 Amended Extraordinary Report PDF HTML
Compare this company

Industry position

Machinery

View details
Profitability Weak Current Bottom 3% 5-year trend Broadly stable
Financial strength Weak Based on Equity ratio Current Bottom 10% 5-year trend Deteriorating
Growth Above average Current Top 38% 5-year trend Deteriorating
Cash generation Weak Current Bottom 3% 5-year trend Broadly stable

Latest half-year results

H1 FY2026

2026/01/01 - 2026/06/30

Consolidated · Japanese GAAP · Cumulative YTD

For H1 FY2026, revenue was ¥1.65 billion, up 68.9% year over year. Operating income was -¥375.21 million, up 50.3% year over year. Net income was -¥358.89 million, down 32.0% year over year.

Revenue ¥1.65B up 68.9% year over year
Operating income -¥375.21M up 50.3% year over year
Net income -¥358.89M down 32.0% year over year
Operating cash flow -¥441.06M
Free cash flow -¥438.71M
Total assets ¥6.1B

Half-year trend

Half-year financial trend

H1 values are cumulative year-to-date.

H2 values are calculated when comparable.

Consolidated · Japanese GAAP · Cumulative YTD

Mode

Half-year financial data

Annual key financial indicators

FY2025

Consolidated Japanese GAAP

Revenue reached ¥2.6 billion, down 2.1% year over year. Operating income was -¥1.84 billion, up 19.7% year over year. Operating margin was -70.8%. Net income was -¥1.36 billion, up 42.5% year over year. ROE was -77.7%; equity ratio was 29.1%; free cash flow was -¥1.25 billion.

Revenue ¥2.6B down 2.1% year over year
Operating income -¥1.84B up 19.7% year over year
Net income -¥1.36B up 42.5% year over year
Total assets¥5.67B
Total equity—
Operating cash flow-¥1.25B
Free cash flow-¥1.25B

Industry position details

Machinery

Annual data for the same fiscal year and industry

Comparison sample varies by metric

Profitability Weak

Operating margin Bottom 100% / ROE Bottom 99%

Financial strength Weak
Based on Equity ratio

Equity ratio Bottom 93%

Growth Above average

Revenue growth Bottom 72% / 3-year revenue CAGR Top 7%

Cash generation Weak

Operating cash flow margin Bottom 100% / Free cash flow margin Bottom 99%

Profitability Industry position history Broadly stable
2025 Bottom 1% 2024 Bottom 1% 2023 Bottom 1% 2022 Bottom 1% 2021 Bottom 2%
Financial strength Industry position history Deteriorating
2025 Bottom 5% 2024 Bottom 1% 2023 Bottom 18% 2022 Bottom 44% 2021 Top 0%
Growth Industry position history Deteriorating
2025 Top 43% 2024 Top 0% 2023 Top 50% 2022 Top 0% 2021 Top 0%
Cash generation Industry position history Broadly stable
2025 Bottom 1% 2024 Bottom 1% 2023 Bottom 1% 2022 Bottom 1% 2021 Bottom 1%
Profitability Operating margin -70.8% Industry median 9.0% Bottom 100% Comparison sample 51
Profitability ROE -77.7% Industry median 6.9% Bottom 99% Comparison sample 51
Financial strength Equity ratio 29.1% Industry median 60.2% Bottom 93% Comparison sample 51
Growth Revenue growth -2.1% Industry median +3.2% Bottom 72% Comparison sample 50
Growth 3-year revenue CAGR +16.7% Industry median +4.1% Top 7% Comparison sample 47
Cash generation Operating cash flow margin -48.0% Industry median 9.2% Bottom 100% Comparison sample 51
Cash generation Free cash flow margin -48.2% Industry median 3.5% Bottom 99% Comparison sample 51

Annual financial data

Fiscal year Scope Accounting standard Revenue Operating income Ordinary income Profit before tax Net income Profit attributable to owners of parent Comprehensive income Total assets Total liabilities Net assets Shareholders' equity Equity Equity attributable to owners of parent Equity for ratio Operating cash flow Investing cash flow Financing cash flow Free cash flow Cash and cash equivalents Basic EPS P/E Share price Market cap Book value per share Dividend per share Shares issued Equity ratio Official equity ratio ROE ROA Operating margin Ordinary income margin Net margin Operating cash flow margin Free cash flow margin Dividend payout ratio Revenue YoY Operating income YoY Ordinary income YoY Profit before tax YoY Net income YoY Total assets YoY Equity YoY Operating cash flow YoY Investing cash flow YoY Financing cash flow YoY Free cash flow YoY Cash and cash equivalents YoY EPS YoY Dividend per share YoY Shares issued YoY Employees YoY Average salary YoY Employees Average salary
FY2025 Consolidated Japanese GAAP 2598734000 -1840400000 -1075217000 -1363939000 -1363939000 -1379027000 5665019000 3909100000 1755918000 1647569000 1755918000 -1246490000 -6540000 2020702000 -1253030000 2018722000 -84.71 91.28 18045018 0.3099580072 0.291 -0.7767669105 -0.2407651236 -0.7081909884 -0.4137464627 -0.5248474834 -0.4796527848 -0.4821693948 -0.0214143535 0.1974606896 0.5086564122 0.4248371002 0.2414414786 8.0229850209 0.3449025229 0.8605395031 0.1946227545 0.3573051573 0.6233149456 0.4703638865 0.2085868857 0.0357142857 58
FY2024 Consolidated Japanese GAAP 2655602000 -2293221000 -2188320000 -2371396000 -2371396000 -2366980000 4563259000 4368654000 194605000 77108000 194605000 -1902755000 -46895000 1691498000 -1949650000 1243580000 -159.94 6.14 14930675 0.0426460563 0.02 -12.1856889597 -0.5196715768 -0.8635409222 -0.8240391444 -0.8929786918 -0.7165060879 -0.7341649841 1.9626445566 -0.1071970529 -0.0406022818 0.0675505959 -0.104339067 -0.9140632383 0.2602889637 0.5034623692 -0.397984286 0.2689010811 -0.1707006412 0.1883278356 0.0286899898 -0.3777777778 56
FY2023 Consolidated Japanese GAAP 896362000 -2071195000 -2102936000 -2543190000 -2543190000 -2604739000 5094851000 2830337000 2264514000 2138689000 2264514000 -2572295000 -94444000 2809724000 -2666739000 1499555000 -197.05 147.99 14514261 0.4444710944 0.422 -1.123062167 -0.4991686705 -2.3106680114 -2.3460789279 -2.8372354027 -2.8697055431 -2.9750692243 -0.451830733 0.0601267144 0.0327904592 0.0187681773 0.023745975 -0.22943791 -0.1974193266 0.6517654346 1.7711769289 -0.102228356 0.1056610423 0.0606378414 0.1723168106 0.2676056338 90
FY2022 Consolidated Japanese GAAP 1635192000 -2203696000 -2174230000 -2591834000 -2591834000 -2544096000 4976675000 2037893000 2938782000 2773917000 2938782000 -2148199000 -271208000 1013910000 -2419407000 1356252000 -209.77 229.66 12380835 0.5905111344 0.571 -0.8819415663 -0.5207963148 -1.3476680414 -1.3296481392 -1.5850334395 -1.3137289077 -1.4795858835 2.2637715987 -0.8534075359 -0.7913355985 -1.1142830107 -0.1292189142 -0.4577311701 -0.5961628768 0.6392911056 -0.6581000885 -0.1533469322 -0.5085966919 -1.0181835674 0.0050521163 0.0142857143 71
FY2021 Consolidated Japanese GAAP 501013000 -1188997000 -1213748000 -1225869000 -1225869000 -1213246000 5715185000 295766000 5419419000 5350826000 5419419000 -1345852000 -751875000 2965517000 -2097727000 2759957000 -103.94 436.03 12318600 0.9482490943 0.94 -0.2261993398 -0.2144933191 -2.3731859253 -2.422587837 -2.4467808221 -2.6862616339 -4.1869711964 2.992453582 -0.5942144217 -0.7628720737 -0.5093284248 0.2930034151 0.2787384813 -1.725937582 0.1307002097 70
FY2020 Consolidated Japanese GAAP 125490000 -745820000 -688506000 -812195000 -812195000 -836329000 4420085000 181987000 4238098000 4243270000 4238098000 -38.13 10894665 0.9588272624 0.956 -0.191641392 -0.1837509912 -5.9432624113 -5.4865407602 -6.472189019 0.0317313306
FY2019 Standalone Japanese GAAP 335180000 -426149000 -209967000 -212749000 4647347000 109237000 4538109000 4537546000 4538109000 -12.19 0.9764945462 0.976 -0.0468805399 -0.0457785915 -1.271403425 -0.6264305746 -0.6347305925 -0.1911347715 -0.1364488523 0.0261632221 0.0258343979 -0.0296856036 -0.0236401213 0.1267908309
FY2018 Standalone Japanese GAAP 414383000 -374983000 -215608000 -218391000 4789527000 141538000 4647988000 4646301000 4647988000 -13.96 0.9704482301 0.97 -0.0469861368 -0.0455976133 -0.9049188794 -0.5203109201 -0.5270269292

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Source data: Financial Services Agency EDINET / Data organization, aggregation, and metric calculations: bestforever.jp