2586FRUTA FRUTA

9531TOKYO GAS

3173Cominix

7368HYOJITO

3998SuRaLa Net

2767TSUBURAYA FIELDS HOLDINGS

4674CRESCO

9997BELLUNA

2492Infomart

3113UNIVA Oak Holdings

6890Ferrotec

6547GREENS

3435SANKO TECHNO

6625JALCO Holdings

3918PCI Holdings

7805PRINTNET

2735WATTS

6912KIKUSUI HOLDINGS

4891TMS

7112CUBE

8918LAND

7092Fast Fitness Japan

5805SWCC

2702Mcdonald's Holdings(Japan)

3490Azplanning

3097The Monogatari Corporation

9904Verite

5011NICHIREKI GROUP

8179Royal Holdings

4293SEPTENI HOLDINGS

2984Yamaichi Real Estate

3457&Do Holdings

2404TETSUJIN Holdings

3927Fuva Brain

4284SOLXYZ

1430First-corporation

7593VT HOLDINGS

3021Pacific Net

9028ZERO

7640TOP CULTURE

6835Allied Telesis HD

3965Capital Asset Planning

4563AnGes

2449PRAP Japan

4310Dream Incubator

6294OKADA AIYON

6676BUFFALO

9857EIWA

4286CL Holdings

8119SANYEI CORPORATION

6840AKIBA Holdings

6837KYOSHA

2173HAKUTEN

8051YAMAZEN

4171Global Information

8737Akatsuki Corp

3950THE PACK

4381BPLATS

3401Teijin

2384SBS Holdings

3753FLIGHT SOLUTIONS

6460SEGA SAMMY HOLDINGS

3392DELICA FOODS HOLDINGS

6867LEADER ELECTRONICS

8920TOSHO

2311EPCO

6157NS TOOL

3968Segue Group

3030HUB

2488JTP

4572Carna Biosciences

2154Open Up Group

268ARIGAKU HOLDINGS

6073ASANTE

7637Hakudo

9960TOTECH

3196HOTLAND HOLDINGS

4326INTAGE HOLDINGS

3837Ad-Sol Nissin

372ARENT

7810Crossfor

4012AXIS

5241Nihon OA Research

3652Digital Media Professionals

6656inspec

7376BCC

2999Home Position

4760ALPHA

3395Saint Marc Holdings

9740CENTRAL SECURITY PATROLS

5933ALINCO

3916Digital Information Technologies

1904TAISEI ONCHO

3556RenetJapanGroup

3293AZUMA HOUSE

7699OMNI-PLUS SYSTEM

7213LECIP HOLDINGS

7375REFINVERSE Group

7771Nihon Seimitsu

3277Sansei Landic

9622SPACE

8938GLOME Holdings

3387create restaurants holdings

2586FRUTA FRUTA

9531TOKYO GAS

3173Cominix

7368HYOJITO

3998SuRaLa Net

2767TSUBURAYA FIELDS HOLDINGS

4674CRESCO

9997BELLUNA

2492Infomart

3113UNIVA Oak Holdings

6890Ferrotec

6547GREENS

3435SANKO TECHNO

6625JALCO Holdings

3918PCI Holdings

7805PRINTNET

2735WATTS

6912KIKUSUI HOLDINGS

4891TMS

7112CUBE

8918LAND

7092Fast Fitness Japan

5805SWCC

2702Mcdonald's Holdings(Japan)

3490Azplanning

3097The Monogatari Corporation

9904Verite

5011NICHIREKI GROUP

8179Royal Holdings

4293SEPTENI HOLDINGS

2984Yamaichi Real Estate

3457&Do Holdings

2404TETSUJIN Holdings

3927Fuva Brain

4284SOLXYZ

1430First-corporation

7593VT HOLDINGS

3021Pacific Net

9028ZERO

7640TOP CULTURE

6835Allied Telesis HD

3965Capital Asset Planning

4563AnGes

2449PRAP Japan

4310Dream Incubator

6294OKADA AIYON

6676BUFFALO

9857EIWA

4286CL Holdings

8119SANYEI CORPORATION

6840AKIBA Holdings

6837KYOSHA

2173HAKUTEN

8051YAMAZEN

4171Global Information

8737Akatsuki Corp

3950THE PACK

4381BPLATS

3401Teijin

2384SBS Holdings

3753FLIGHT SOLUTIONS

6460SEGA SAMMY HOLDINGS

3392DELICA FOODS HOLDINGS

6867LEADER ELECTRONICS

8920TOSHO

2311EPCO

6157NS TOOL

3968Segue Group

3030HUB

2488JTP

4572Carna Biosciences

2154Open Up Group

268ARIGAKU HOLDINGS

6073ASANTE

7637Hakudo

9960TOTECH

3196HOTLAND HOLDINGS

4326INTAGE HOLDINGS

3837Ad-Sol Nissin

372ARENT

7810Crossfor

4012AXIS

5241Nihon OA Research

3652Digital Media Professionals

6656inspec

7376BCC

2999Home Position

4760ALPHA

3395Saint Marc Holdings

9740CENTRAL SECURITY PATROLS

5933ALINCO

3916Digital Information Technologies

1904TAISEI ONCHO

3556RenetJapanGroup

3293AZUMA HOUSE

7699OMNI-PLUS SYSTEM

7213LECIP HOLDINGS

7375REFINVERSE Group

7771Nihon Seimitsu

3277Sansei Landic

9622SPACE

8938GLOME Holdings

3387create restaurants holdings

What's New
New Analyst Reports
Information

What's New

  • 01/14/2026NEW
  • &Do Holdings(3457)
  • Analyst Report(Shared Research) : Interview following the Announcement of Financial Results for Q1 FY06/26 [Report Update]
  • 01/13/2026NEW
  • WATTS(2735)
  • Notice Regarding December 2025 Monthly YoY Change in Sales and Number of Shops
  • Consolidated Financial Results for the Three Months Ended November 30, 2025 (Under Japanese GAAP)
  • Fast Fitness Japan(7092)
  • Notice Concerning the Establishment of the Record Date for the Convocation of the Extraordinary Shareholders Meeting
  • The Monogatari Corporation(3097)
  • Notice Regarding Capital Increase in a Subsidiary (Designation as a Specified Subsidiary)
  • Saint Marc Holdings(3395)
  • Monthly Sales Report December 2025
  • 01/09/2026
  • Home Position(2999)
  • Non-consolidated Financial Results for the Three Months Ended November 30, 2025 (Under Japanese GAAP)
  • CENTRAL SECURITY PATROLS(9740)
  • Consolidated Financial Results for the Nine Months Ended November 30, 2025 (Under Japanese GAAP)
  • ALPHA(4760)
  • Consolidated Financial Results for the Three Months Ended November 30, 2025 (Under Japanese GAAP)
  • Azplanning(3490)
  • Consolidated Financial Results for the Nine Months Ended November 30, 2025 (Under Japanese GAAP)
  • 01/08/2026
  • LAND(8918)
  • Consolidated Financial Results for the Nine Months Ended November 30, 2025 (Under Japanese GAAP)
  • Mcdonald's Holdings(Japan)(2702)
  • Monthly IR News
  • Verite(9904)
  • December 2025 Flash Report vs. LY
  • 01/07/2026
  • HUB(3030)
  • December 2025 Monthly Report
  • CUBE(7112)
  • [FY12/25] Preliminary Monthly Sales Report of Directly Managed Stores for December 2025
  • 01/06/2026
  • AnGes(4563)
  • Notice Regarding the Type "B" Clinical Meeting for HGF Gene Therapy Product
  • Ferrotec(6890)
  • Results for the 1st Half of the Fiscal Year Ending March 31, 2026
  • VT HOLDINGS(7593)
  • Storm Research Report (2Q 3/2026)
  • 01/05/2026
  • Fast Fitness Japan(7092)
  • (Amendment) Notice regarding Partial Amendment by JG35 Inc. to the "Notice Concerning Commencement of Tender Offer for Shares of FFJ by JG35 Inc."
  • (Amendment) Notice regarding Partial Amendment to the " Notice Regarding the Implementation of Management Buyout and Recommendation to Tender Offer"
  • NS TOOL(6157)
  • Notice Regarding the Status of Share Buyback
  • BUFFALO(6676)
  • Notice Concerning Status of Purchase of Treasury Shares
  • Royal Holdings(8179)
  • Notice Regarding Appointment of Executive Officer
  • TOKYO GAS(9531)
  • Notice of Shares Buyback (Progress Report)
  • TMS(4891)
  • TMS Issues Letter to Shareholders: 2025 Year-in-Review and Strategic Outlook for 2026
  • 12/26/2025
  • RIGAKU HOLDINGS(268A)
  • [ IR STREET REPORT ] : A global leading company proudly representing Japan, supporting the advancement of semiconductors and a wide range of industries through innovative X-ray analytical technologies.
  • Open Up Group(2154)
  • Notice of Monthly Disclosure of Utilization Rates and Number of Domestic Engineers as of the end of November 2025
  • 12/25/2025
  • REFINVERSE Group(7375)
  • [ IR STREET REPORT ] : A company that has discovered a "gold mine" in Tokyo. Growth driven by the realization of a circular economy is now beginning.
  • &Do Holdings(3457)
  • (Progress of matters for disclosure) Announcement Regarding Completion of Transfer of Inventory Assets
  • SOLXYZ(4284)
  • FY12/25 Q3 Presentation Materials for Institutional Investors
  • 12/24/2025
  • &Do Holdings(3457)
  • Announcement Regarding Transfer of Inventory Assets
  • RIGAKU HOLDINGS(268A)
  • Notice Regarding Status and Completion of Share Repurchase
  • Ferrotec(6890)
  • Analyst Report(Shared Research) : Interview following the Announcement of Financial Results for Q2 FY03/26 [Report Update]
  • Analyst Report(Shared Research) : Ferrotec announces reclassification of subsidiary following capital increase
  • &Do Holdings(3457)
  • Analyst Report(Shared Research) : &Do announces the transfer of renovation business (change in consolidated subsidiary)
  • Ferrotec(6890)
  • Q&A Summary of the Explanatory Session for Analysts and Institutional Investors for the First Half of the Fiscal Year Ending March 31, 2026
  • Notice of the Change of a Consolidated subsidiary into a Significant Subsidiary Through Capital Increase
  • 12/23/2025
  • SOLXYZ(4284)
  • (Delayed) Notice Regarding Revisions to Full Year Consolidated Business Forecasts and Dividend Forecasts
  • &Do Holdings(3457)
  • Announcement Regarding the Transfer of the Renovation Business of a Subsidiary (Change in Consolidated Subsidiary)
  • YAMAZEN(8051)
  • YAMAZEN 2025 Integrated Report
  • NS TOOL(6157)
  • Analyst Report(Shared Research): Interview following the Announcement of Financial Results for Q2 FY03/26 [Report Update]
  • 12/22/2025
  • Segue Group(3968)
  • Notice Regarding Issuance of Sponsored Research Report (English Translation) (Follow-up to Q3 FY12/2025 Financial Results)
  • Saint Marc Holdings(3395)
  • Notice Regarding Completion of Payment for Disposal of Treasury Shares as Restricted Stock Compensation
  • Carna Biosciences(4572)
  • Analyst Report(Shared Research) : Revision to the full-year FY12/25 earnings forecast
  • Analyst Report(Shared Research) : Revision to earnings forecast, expected recognition of extraordinary losses (impairment losses), and MOU signed to advance development of monzosertib for AML
  • SWCC(5805)
  • Q&A Sessions at the Small Meeting (Q2 FY3/26)
  • 12/19/2025
  • BUFFALO(6676)
  • Analyst Report(Shared Research) : Interview following the Announcement of Financial Results for Q2 FY03/26 [Report Update]
  • 12/18/2025
  • Teijin(3401)
  • Corporate Governance Report
  • RIGAKU HOLDINGS(268A)
  • [ Delayed ]Rigaku launches ONYX 3200, a Metrology Instrument for Semiconductor Manufacturing
  • 12/17/2025
  • RIGAKU HOLDINGS(268A)
  • Notice regarding Receipt of Dividends from a Consolidated Subsidiary
  • Infomart(2492)
  • Notice of Change of Executive Director
  • Ad-Sol Nissin(3837)
  • Notice Regarding Revisions of Year-End Dividend Forecast (50th Anniversary Commemorative Dividend)
  • TSUBURAYA FIELDS HOLDINGS(2767)
  • Analyst Report(Shared Research) : Interview following the Announcement of Financial Results for Q2 FY03/26 [Report Update]
  • 12/15/2025
  • Fast Fitness Japan(7092)
  • Analyst Report(Shared Research): Interview following the Announcement of Financial Results for Q2 FY03/26 [Report Update]
  • Crossfor(7810)
  • Consolidated Financial Results for the Three Months Ended October 31, 2025 (Under Japanese GAAP)
  • Saint Marc Holdings(3395)
  • Monthly Sales Report November 2025
  • The Monogatari Corporation(3097)
  • Notice Regarding the Establishment of a Local Subsidiary in the Kingdom of Thailand
  • HAKUTEN(2173)
  • Q&A Sessions at the Small Meeting for Institutional Investors (Q3 FY12/25 Financial Results)
  • New Analyst Reports

    1/9 &Do Holdings Co.,Ltd.(3457) Analyst Report(Shared Research) : Interview following the Announcement of Financial Results for Q1 FY06/26 [Report Update]
    1/5 VT HOLDINGS CO.,LTD.(7593) Storm Research Report (2Q 3/2026)
    (2025)
    12/24
    Ferrotec Corporation(6890) Analyst Report(Shared Research) : Interview following the Announcement of Financial Results for Q2 FY03/26 [Report Update]
    (2025)
    12/23
    NS TOOL CO.,LTD.(6157) Analyst Report(Shared Research): Interview following the Announcement of Financial Results for Q2 FY03/26 [Report Update]
    (2025)
    12/19
    SWCC Corporation(5805) Q&A Sessions at the Small Meeting (Q2 FY3/26)
    (2025)
    12/19
    BUFFALO INC.(6676) Analyst Report(Shared Research) : Interview following the Announcement of Financial Results for Q2 FY03/26 [Report Update]
    (2025)
    12/18
    Carna Biosciences, Inc.(4572) Analyst Report(Shared Research) : Revision to the full-year FY12/25 earnings forecast
    (2025)
    12/16
    TSUBURAYA FIELDS HOLDINGS INC.(2767) Analyst Report(Shared Research) : Interview following the Announcement of Financial Results for Q2 FY03/26 [Report Update]
    (2025)
    12/15
    Fast Fitness Japan Incorporated(7092) Analyst Report(Shared Research): Interview following the Announcement of Financial Results for Q2 FY03/26 [Report Update]
    (2025)
    12/15
    Hakuten Corporation(2173) Q&A Sessions at the Small Meeting for Institutional Investors (Q3 FY12/25 Financial Results)
    (2025)
    12/12
    Hakudo Co.,Ltd.(7637) Analyst Report(Shared Research) : Interview following the Announcement of Financial Results for Q2 FY03/26 [Report Update]
    (2025)
    12/11
    Dream Incubator Inc.(4310) Analyst Report(Shared Research) : Absorption-type merger of consolidated subsidiary (simplified merger and short-form merger)
    (2025)
    12/11
    Infomart Corporation(2492) Analyst Report(Shared Research) : Interview following the Announcement of Financial Results for Q3 FY12/25 [Report Update]
    (2025)
    12/10
    SBS Holdings,Inc.(2384) Analyst Report(Shared Research) : Interview following the Announcement of Financial Results for Q3 FY12/25 [Report Update]
    (2025)
    12/9
    Rigaku Holdings Corporation(268A) [ IR STREET REPORT ] : A global leading company proudly representing Japan, supporting the advancement of semiconductors and a wide range of industries through innovative X-ray analytical technologies.
    (2025)
    12/4
    REFINVERSE Group,Inc.(7375) [ IR STREET REPORT ] : A company that has discovered a "gold mine" in Tokyo. Growth driven by the realization of a circular economy is now beginning.

    Information

    Information

        11/5   What's new: RENT(372A)


        10/1   What's new: Rigaku Holdings(268A)



    Newly Added Company

    Date¡§11/5
    RENT¡Ê372A¡§Standard¡Ë

    Latest Video & Presentations

    Latest Video&Slides

    Company news
    provided by Timely Disclosure Network

    News Release

    Stock Code or Name:

    3825   Remixpoint,inc.

    12/17/2025 17:00 [Delayed]Notice Concerning Revision to Dividend Forecasts for the Fiscal Year Ending March 2026
    12/15/2025 17:00 [Delayed]Mid-Term Management Plan(2027-2029)
    12/15/2025 17:00 [Delayed]Notice Concerning Issuance of Paid Stock Options (Stock Acquisition Rights)
    12/09/2025 17:00 [Delayed]Notice Concerning Anonymous Partnership Investment (Tokumei Kumiai Investment)
    12/09/2025 17:00 [Delayed](Change in Disclosed Matters) Notice Concerning Changes in the Use of Funds for the 24th Series of Stock Acquisition Rights
    11/20/2025 17:00 (Delayed)Consolidated Results of Operations for the Six Months Ended September 30, 2025
    11/20/2025 17:00 (Delayed)Consolidated Financial Result for the Six Months Ended September 30, 2025 [Japanese GAAP]
    11/19/2025 17:00 (Delayed)(Amendment to Disclosure) Notice Concerning Partial Amendment to Consideration of Company Split and Transition to Holding Company Structure
    11/14/2025 12:00 [Summary]Consolidated Results of Operations for the Six Months Ended September 30, 2025
    11/14/2025 12:00 [Summary]Consolidated Financial Results for the Six Months Ended September 30, 2025[Japanese GAAP]
    11/10/2025 17:00 (Delayed)Notice Concerning Completion of Acquisition and Cancellation of the 25th Series of Stock Acquisition Rights through Third-Party Allotment
    11/04/2025 17:00 (Delayed)Notice Concerning Issuance of Stock Acquisition Rights (Paid Stock Options)
    11/04/2025 12:00 (Update on Disclosed Matter) Notice Concerning the Acquisition of Additional Bitcoin (BTC)
    10/31/2025 17:00 (Delayed)Notice Concerning the Policy on Acquisition of Cryptoassets Through Equity Financing
    10/16/2025 17:00 (Delayed)Notice Concerning Completion of Partial Cancellation of the 25th Series Stock Acquisition Rights through Third-Party Allotment
    10/16/2025 17:00 (Delayed)Notice Concerning Acquisition and Cancellation of the 25th Series of Stock Acquisition Rights through Third-Party Allotment
    10/15/2025 12:00 (Update on Disclosed Matter) Notice Concerning the Acquisition of Additional Bitcoin (BTC)
    10/14/2025 12:00 (Update on Disclosed Matter) Notice Concerning the Acquisition of Additional Bitcoin (BTC)
    10/10/2025 17:00 (Delayed)Notice Concerning Cancellation of the 25th Series of Stock Acquisition Rights through Third-Party Allotment
    10/10/2025 17:00 (Delayed)Notice Concerning Revision to Dividend Forecasts for the Fiscal Year Ending March 2026
    10/09/2025 12:00 (Update on Disclosed Matter) Notice Concerning the Acquisition of Additional Bitcoin (BTC)
    10/08/2025 12:00 (Update on Disclosed Matter) Notice Concerning the Acquisition of Additional Bitcoin (BTC)
    10/06/2025 17:00 (Delayed)Notice concerning the Change of President, CEO and Representative Director
    10/06/2025 17:00 (Update on Disclosed Matter) Notice Concerning the Acquisition of Additional Bitcoin (BTC)
    10/01/2025 17:00 Notice Concerning Monthly Exercise Status of the 25th Series of Share Acquisition Rights Issued through Third-Party Allotment
    09/18/2025 17:30 (Update on Disclosed Matter) Notice Concerning the Acquisition of Additional Bitcoin (BTC)
    09/01/2025 17:00 Notice Concerning Monthly Exercise Status of the 25th Series of Stock Acquisition Rights Issued through Third-Party Allotment
    08/26/2025 17:00 [Delayed]Notice Concerning Acquisition of the 25th Series of Stock Acquisition Rights Through Third-Party Allotment
    08/26/2025 17:00 [Delayed]Notice Concerning Consideration of Company Split and Transition to Holding Company Structure
    08/25/2025 14:00 (Update on Disclosed Matter) Notice Concerning the Acquisition of Additional Bitcoin (BTC)
    08/21/2025 17:00 [Delayed]Notice Concerning Completion of Early Redemption of the 4th Series of Unsecured Straight Bonds (Private Placement Bonds)
    08/20/2025 17:00 [Delayed] Consolidated Results of Operations for the Three Months Ended June 30, 2025
    08/20/2025 17:00 [Delayed] Consolidated Financial Result for the Three Months Ended June 30, 2025 [Japanese GAAP]
    08/15/2025 14:30 (Update on Disclosed Matter) Notice Concerning the Acquisition of Additional Bitcoin (BTC)
    08/14/2025 17:00 Notice Concerning Large-Scale Exercise of the 25th Series of Stock Acquisition Rights Issued through Third-Party Allotment
    08/14/2025 12:00 [Summary]Consolidated Financial Result for the Three Months Ended June 30, 2025 [Japanese GAAP]
    08/14/2025 12:00 [Summary]Consolidated Results of Operations for the Three Months Ended June 30, 2025
    08/08/2025 17:00 [Delayed]Notice Concerning Monthly Exercise Status of the 25th Series of Stock Acquisition Rights Issued through Third-Party Allotment
    07/30/2025 17:00 [Delayed]Notice Concerning Completion of Payment Relating to Issuance of the 25th Series of Stock Acquisition Rights Through Third-Party Allotment
    07/23/2025 17:00 [Delayed]Notice Concerning Issuance of the 25th Series of Stock Acquisition Rights (with Adjustable Exercise Price Clause)
    07/16/2025 17:00 [Delayed](Update on Disclosed Matter) Notice Concerning the Acquisition of Additional Bitcoin (BTC)
    07/16/2025 17:00 [Delayed]Supplementary Materials on the Financing Scheme
    07/15/2025 17:00 [Delayed]Notice Concerning Completion of Payment Relating to Issuance of the 4th Series of Unsecured Straight Bonds (Private Placement Bonds)
    06/23/2025 17:00 [Delayed](Update on Disclosed Matter) Notice Concerning the Acquisition of Additional Cryptoassets
    06/17/2025 17:00 [Delayed](Update on Disclosed Matter) Notice Concerning the Acquisition of Additional Cryptoassets
    06/17/2025 17:00 [Delayed](Update on Disclosed Matter) Notice Concerning the Acquisition of Additional Cryptoassets
    06/17/2025 17:00 [Delayed](Update on Disclosed Matter) Notice Concerning the Acquisition of Additional Cryptoassets
    06/17/2025 17:00 [Delayed](Update on Disclosed Matter) Notice Concerning the Acquisition of Additional Cryptoassets
    06/17/2025 17:00 [Delayed](Update on Disclosed Matter) Notice Concerning the Acquisition of Additional Cryptoassets
    06/17/2025 17:00 [Delayed](Update on Disclosed Matter) Notice Concerning the Acquisition of Additional Cryptoassets
    06/17/2025 17:00 [Delayed](Update on Disclosed Matter) Notice Concerning the Acquisition of Additional Cryptoassets
    06/11/2025 17:00 [Delayed] Remixpoint Aims to Acquire 1,000 or More Bitcoin
    06/11/2025 08:00 NOTICE OF THE 22nd ANNUAL GENERAL MEETING OF SHAREHOLDERS
    06/06/2025 16:30 [Delayed]Notice Concerning Issuance of the 24th Series of Stock Acquisition Rights with Adjustable Exercise Price Clause Through Third-Party Allotment
    06/02/2025 16:30 [Delayed](Update on Disclosed Matter) Notice Concerning the Acquisition of Additional Cryptoassets
    06/02/2025 16:30 [Delayed]Notice Concerning the Acquisition of Additional Cryptoassets
    05/27/2025 16:30 [Delayed]Consolidated Results of Operations for the Fiscal Year Ended March 2025
    05/27/2025 16:30 [Delayed]Consolidated Financial Results for the Fiscal Year Ended March 31, 2025 [Japanese GAAP]
    05/15/2025 12:00 [Summary]Consolidated Results of Operations for the Fiscal Year Ended March 2025
    05/15/2025 12:00 [Summary]Consolidated Financial Results for the Fiscal Year Ended March 31,2025 [Japanese GAAP]
    02/26/2025 17:00 [Delayed]Consolidated Results of Operations for the Nine Months Ended December 31, 2024
    02/26/2025 17:00 [Delayed]Consolidated Financial Results for the Nine Months Ended December 31, 2024 [Japanese GAAP]
    02/14/2025 12:00 [Summary]Consolidated Results of Operations for the Nine Months Ended December 31, 2024
    02/14/2025 12:00 [Summary]Consolidated Consolidated Financial Results for the Nine Months Ended December 31, 2024 [Japanese GAAP]
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