20252⽉期

第1四半期決算補⾜資料(第100期)

Brief Summary

for 1Q ended May 31, 2024 for Fiscal Year Ending Feb. 28, 2025

Copyright 2024 AEON CO., LTD. All Rights Reserved.

⽬ 次 (Contents)

Ⅰ.連結決算概況Consolidated Financial Highlights)

1.決算概要 (Financial Highlights)

1

2.経費明細 (Selling, General and Administrative Expenses)

1

3.⾦融収⽀ (Financial Position

2

4.特別利益・特別損失 (Extraordinary Income and Loss

2

5.連結有利⼦負債の状況 (Consolidated Interest-bearing Debt)

3

〔参考〕有利⼦負債残⾼ ((Ref.) Balance of Interest-bearing Debt)

3

6.設備投資額 (Capital Expenditures)

4

7.主要連結経営指標 (Major Financial Indicators)

4

〔参考〕トップバリュ売上実績 ((Ref.) Sales Results of TOPVALU)

4

Ⅱ.事業別セグメント情報Business Segment Information)

8.セグメント別損益状況と設備投資 (Operating Revenue, Operating Profit and Capital Expenditures by Business Segment)

5

Ⅲ.地域別の状況Segment Information by Region)

9.地域別実績 (Information by Region

6

1)地域別損益状況 (Segment Information by Region)

6

〔参考〕国内外⽐率 ((Ref.) Ratio of Japan & Overseas)

6

2)地域別設備投資実績 (Capital Expenditures by Region)

6

〔参考〕国内外⽐率 ((Ref.) Ratio of Japan & Overseas)

6

Ⅳ.主要企業の状況Information of Major Companies)

10.連結⼦会社・持分適⽤会社の異動状況 (Change of Consolidated Subsidiaries & Equity-method Affiliates)

7

1)連結⼦会社数の推移 (Consolidated Subsidiaries)

7

2)持分法適⽤会社数の推移 (Equity-method Affiliates)

7

3)主な連結⼦会社の異動状況 (Change of Major Consolidated Subsidiaries)

7

11.主要企業⼀覧 (Major Group Companies)

7

12.主要各社明細 (Breakdown by Major Companies)

8

〔参考〕為替換算レート ((Ref.) Exchange Rates)

8

Copyright 2024 AEON CO., LTD. All Rights Reserved.

⽬ 次 (Contents)

Ⅴ.参考資料Reference Materials)

13.イオンリテール株式会社決算概況 (AEON Retail Co., Ltd. Financial Highlights)

9

1)要約損益計算書 (Summary of Statement of Income)

9

2)設備投資 (Capital Expenditures)

9

3)従業員数 (Number of Employees)

9

本資料に掲載されております事項は、決算発表時点における当社の⾒解であり、その情報の正確性および完全性を保証または約束するものではありません。また、本資料には、将来に関する前提・⾒通し・計 画に基づく予測が含まれています。世界経済・競合状況・為替の変動等に係るリスクや不確定要因により実際の業績が記載の予測と異なる可能性があります。本資料と併せて、決算短信などの開⽰書類をご参 考にしてくださいますようお願い申し上げます。

The information presented in these materials represents AEON's views at the time of the release of its financial results, and AEON makes no guarantees, warranties, or representations as to the accuracy or completeness of the information. Further, these materials contain forward-looking statements including projections based on assumptions, forecasts, and future plans. Actual results may differ from expectations and the projections presented in these materials due to certain risks and uncertainties, including, but not limited to, changes in the global economy and fluctuations in foreign currency exchange rates and so on. Please refer to these materials in conjunction with AEON's earnings reports and other disclosure documents.

Copyright 2024 AEON CO., LTD. All Rights Reserved.

.連結決算概況 (Consolidated Financial Highlights)

1.決算概要 (Financial Highlights)

百万円(Millions of Yen)

2020/5

2021/5

2022/5

2023/5

2024/5

前年同期⽐ YoY

営業収益

Operating Revenue

2,076,278

2,153,215

2,203,227

2,324,798

2,449,216

+5.4%

営業利益

Operating Profit

-12,552

39,183

43,897

51,469

47,795

-7.1%

経常利益

Ordinary Profit

-16,072

40,365

44,396

48,121

45,397

-5.7%

税⾦等調整前四半期純利益

Profit before Income Taxes

-50,604

37,655

68,832

45,231

40,096

-11.4%

親会社株主に帰属する四半期純利益

Profit (Loss) Attributable to Owners of Parent

-53,973

5,001

19,372

17,728

5,125

-71.1%

1株当たり四半期純利益 (円)

Earnings Per Share (Yen)

-63.92

5.91

22.88

20.74

5.99

-71.1%

期中平均株式数 (千株)

Average number of Shares Outstanding (Share in thousands)

844,389

845,641

846,835

854,949

856,041

+0.1%

総資産

Total Assets

11,274,442

11,492,965

12,060,283

12,566,511

13,087,465

+4.1%

純資産

Net Assets

1,755,495

1,781,834

1,922,838

1,986,727

2,077,101

+4.5%

⾮⽀配株主持分

Non-controlling Interests

757,492

805,174

941,598

981,537

1,044,428

+6.4%

営業活動によるキャッシュ・フロー

Cash Flows from Operating Activities

-72,115

-262,442

-62,031

-19,921

-320,373

減価償却費

Depreciation and Amortization

75,014

76,098

78,620

80,310

83,978

+4.6%

投資活動によるキャッシュ・フロー

Cash Flows from Investing Activities

-107,747

-58,684

-60,374

-73,227

-222,140

+203.4%

財務活動によるキャッシュ・フロー

Cash Flows from Financing Activities

211,403

105,924

37,751

15,545

248,301

.経費明細 (Selling, General and Administrative Expenses)

百万円(Millions of Yen)

2020/5

2021/5

2022/5

2023/5

2024/5

前年同期⽐ YoY

⼈件費

Personnel Expenses

313,502

323,103

333,352

349,621

377,263

+7.9%

販売促進費

Advertising and Selling Expenses

63,624

71,368

57,264

63,236

69,191

+9.4%

販促費

Advertising Expenses

39,025

46,388

28,526

33,178

34,421

+3.7%

販売費

Selling Expenses

24,599

24,980

28,737

30,058

34,769

+15.7%

設備費

Facilities Expenses

229,048

241,304

275,097

287,759

293,231

+1.9%

⼀般費

General Expenses

103,824

85,236

88,057

102,154

113,194

+10.8%

合計

Total

710,000

721,012

753,771

802,771

852,879

+6.2%

1

Copyright 2024 AEON CO., LTD. All Rights Reserved.

.連結決算概況 (Consolidated Financial Highlights)

.⾦融収⽀ (Financial Position)

百万円(Millions of Yen)

2020/5

2021/5

2022/5

2023/5

2024/5

前年同期⽐ YoY

受取利息

Interest Income

1,003

744

1,048

1,341

1,382

+3.0%

受取配当⾦

Dividend Income

159

269

403

279

349

+25.0%

⼩計(A)

Financial Income (A)

1,162

1,013

1,452

1,621

1,731

+6.8%

⽀払利息

Interest Expenses

6,738

6,936

7,193

7,696

8,170

+6.2%

社債利息

Interest on Bonds

1,351

1,694

1,712

1,686

1,952

+15.8%

コマーシャル・ペーパー⽀払利息

Interest on Commercial Papers

38

6

⼩計(B)

Financial Expenses (B)

8,128

8,630

8,905

9,383

10,129

+8.0%

⾦融収⽀(A)-(B)

Net Financial Charge (A)-(B)

-6,966

-7,617

-7,453

-7,761

-8,397

.特別利益・特別損失 (Extraordinary Income and Loss)

百万円(Millions of Yen)

2020/5

2021/5

2022/5

2023/5

2024/5

前年同期⽐ YoY

固定資産売却益

Gain on Sales of Non-current Assets

205

45

544

店舗閉鎖損失引当⾦戻⼊額

Reversal of Provision for Loss on Store Closing

2

121

33

その他

Other Extraordinary Income

2,155

1,857

28,315

396

389

特別利益合計

Total Extraordinary Income

2,360

1,857

28,317

564

968

+71.6%

減損損失

Impairment Loss

3,650

313

275

1,051

979

固定資産除却損

Loss on Retirement of Non-current Assets

722

556

452

732

539

関係会社株式売却損

Loss on Sales of Shares of Subsidiaries and Associates

2,091

店舗閉鎖損失引当⾦繰⼊額

Provision for Loss on Store Closing

1,735

344

888

1,762

その他

Other Extraordinary Loss

30,784

3,698

2,809

780

896

特別損失合計

Total Extraordinary Loss

36,893

4,568

3,881

3,453

6,269

+81.5%

※当期損益計算書の開⽰項⽬に分類しております。過年度のうち該当期間の決算において重要性の観点から⾮開⽰としていた項⽬は、上記分類に係わらず「その他」に含めております。

(The disclosure items are based on the consolidated statements of income for this term. The nondisclosure items of past fiscal year, are included in "Other Extraordinary Income/Loss" regardless of the above classification.)

2

Copyright 2024 AEON CO., LTD. All Rights Reserved.

.連結決算概況 (Consolidated Financial Highlights)

.連結有利⼦負債の状況 (Consolidated Interest-bearing Debt)

百万円(Millions of Yen)

2021/2

2022/2

2023/2

2024/2

2024/5

前期末⽐

Change from '24/2

⻑期借⼊⾦(*1

Long-term Borrowings *1

1,324,558

1,313,399

1,504,203

1,592,495

1,876,440

+17.8%

短期借⼊⾦

Short-term Borrowings

360,481

373,844

453,904

480,274

393,798

-18.0%

コマーシャル・ペーパー

Commercial Papers

91,269

144,828

75,000

125,000

6,670

-94.7%

借⼊⾦ 計

Debts Subtotal

1,776,309

1,832,072

2,033,108

2,197,770

2,276,908

+3.6%

社債 (*1

Bonds Payable *1

976,039

1,064,733

1,073,461

1,118,567

1,100,264

-1.6%

社債 計

Bonds Subtotal

976,039

1,064,733

1,073,461

1,118,567

1,100,264

-1.6%

リース債務 (*1

Lease Obligations *1

372,943

374,387

358,579

383,678

383,845

+0.0%

割賦⻑期設備未払⾦ (*1

Accounts Payable for Capital Expenditures Installment *1

16,318

16,175

14,638

13,464

14,206

+5.5%

その他流動負債(*2

Other Current Liabilities (*2)

4,102

3,589

3,339

2,214

その他 計

Others Subtotal

393,364

394,152

376,556

399,357

398,051

-0.3%

合計

Total

3,145,713

3,290,957

3,483,126

3,715,695

3,775,224

+1.6%

*1: 1年以内返済・償還予定分を含む。 (Including the current portion of long-term loans payable.)

*2: ⼀部の連結⼦会社における債権の流動化による資⾦調達額。(The amount of capital procurement due to liquidation of receivables in a part of consolidated subsidiaries.)

参考)有利⼦負債残⾼ ((Ref.) Balance of Interest-bearing Debt)

百万円(Millions of Yen)

2021/2

2022/2

2023/2

2024/2

2024/5

前期末⽐

Change from '24/2

連結有利⼦負債

Consolidated Interest-bearing Debt

3,145,713

3,290,957

3,483,126

3,715,695

3,775,224

+1.6%

総合⾦融事業除く有利⼦負債

Excluding Financial Services Business

2,102,243

2,203,105

2,272,202

2,402,756

2,466,760

+2.7%

総合⾦融事業有利⼦負債

Financial Services Business

1,043,469

1,087,852

1,210,924

1,312,938

1,308,463

-0.3%

3

Copyright 2024 AEON CO., LTD. All Rights Reserved.

.連結決算概況 (Consolidated Financial Highlights)

.設備投資額 (Capital Expenditures)

2020/5

2021/5

2022/5

2023/5

設備投資

CAPEX

101,686

70,174

81,934

103,398

※上記設備投資額は⽀払ベースの⾦額であり、有形固定資産、無形固定資産、⻑期前払費⽤を含めて記載しています。

(The Capital Expenditures above are amount of payment, including Tangible Fixed Assets, Intangible Fixed Assets, and Long-term Prepaid Expenses.)

百万円(Millions of Yen)

前年同期差

2024/5

Inc./dec.

111,977

+8,579

7.主要連結経営指標 (Major Financial Indicators)

2020/5

2021/5

2022/5

2023/5

2024/5

営業収益営業利益率

Operating Profit Margin

-0.6%

1.8%

2.0%

2.2%

2.0%

営業収益経常利益率

Ordinary Profit Margin

-0.8%

1.9%

2.0%

2.1%

1.9%

⾃⼰資本当期純利益率

Return on Equity (ROE)

-5.2%

0.5%

2.0%

1.8%

0.5%

投下資本利益率

Return on Invested Capital (ROIC)

-0.2%

0.7%

0.7%

0.8%

0.7%

総資産経常利益率

Ordinary Profit to Total Assets Ratio

-0.1%

0.4%

0.4%

0.4%

0.3%

総資産当期純利益率

Profit to Total Assets Ratio

-0.5%

0.0%

0.2%

0.1%

0.0%

1株当たり純資産(円)

Net Assets per Share (Yen)

1,179.71

1,152.91

1,156.96

1,174.11

1,204.72

⾃⼰資本⽐率

Shareholders' Equity Ratio

8.8%

8.5%

8.1%

8.0%

7.9%

DEレシオ(⾦融除く)(倍)

Debt Equity Ratio (excl. Financial Services Business) (Times)

2.2

2.2

2.3

2.3

2.4

DEレシオ(⾦融除く)(倍)(*)

Debt Equity Ratio (excl. Financial Services Business) (Times) (*)

1.4

1.4

1.4

1.4

1.5

*ハイブリッド社債・ハイブリッドローンの資本性を考慮。現預⾦と相殺。(Equity credit of hybrid bond and hybrid loan considered. Offset by cash and cash equivalents. )

参考)トップバリュ売上実績 ((Ref.) Sales Results of TOPVALU)

億円(Hundred Millions of Yen)

2020/5

2021/5

2022/5

2023/5

2024/5

前年同期⽐ YoY

トップバリュ売上 グループ計

Total TOPVALU Sales of AEON Group

2,079

2,047

2,150

2,392

2,569

+7.4%

4

Copyright 2024 AEON CO., LTD. All Rights Reserved.

.事業別セグメント情報 (Business Segment Information)

8.セグメント別損益状況と設備投資 (Operating Revenue, Operating Profit and Capital Expenditures by Business Segment)

百万円(Millions of Yen)

営業収益

営業利益

設備投資 (*1)

Operating Revenue

Operating Profit

Capital Expenditures

2023/5

2024/5

前年同期⽐

2023/5

2024/5

前年同期⽐

2023/5

2024/5

前年同期差

YoY

YoY

Inc./dec.

GMS事業 (*2)

General Merchandise Store Business (*2)

841,276

853,934

+1.5%

1,169

-3,448

18,247

24,223

+5,976

SM事業

Supermarket Business

664,913

731,799

+10.1%

6,279

3,678

-41.4%

16,353

22,209

+5,855

DS事業

Discount Store Business

99,615

100,469

+0.9%

1,680

1,915

+14.0%

822

1,622

+800

ヘルス&ウエルネス事業

Health & Wellness Business

299,640

317,957

+6.1%

7,160

5,343

-25.4%

3,912

3,758

-154

総合⾦融事業

Financial Services Business

115,890

127,193

+9.8%

9,473

14,915

+57.4%

17,864

14,313

-3,550

ディベロッパー事業

Shopping Center Development Business

116,858

121,882

+4.3%

14,014

15,729

+12.2%

33,140

23,267

-9,873

サービス・専⾨店事業 (*2)

Services & Specialty Store Business (*2)

180,624

179,997

-0.3%

5,475

5,966

+9.0%

4,984

4,416

-567

国際事業

International Business

132,269

142,287

+7.6%

3,227

3,954

+22.5%

1,559

2,425

+866

その他事業

Others Business

13,094

15,272

+16.6%

-1,981

-2,426

4,805

2,662

-2,142

調整額

Adjustments

-139,387

-141,577

4,971

2,168

-56.4%

1,710

13,077

+11,367

連結合計

Consolidated Total

2,324,798

2,449,216

+5.4%

51,469

47,795

-7.1%

103,398

111,977

+8,579

*上記設備投資額は⽀払ベースの⾦額であり、有形固定資産、無形固定資産、⻑期前払費⽤を含めて記載しています。

(The Capital Expenditures above are amount of payment, including Tangible Fixed Assets, Intangible Fixed Assets, and Long-term Prepaid Expenses.)

*220252⽉期第1四半期より、㈱キャンドゥをサービス・専⾨店事業からGMS事業に変更しました。それに伴い、㈱キャンドゥの前年度実績をGMS事業に組み替えています。

(CAN DO CO., LTD. is reclassified from Services & Specialty Store Business to General Merchandise Store Business from FY2024 1Q. The results of previous fiscal year of CAN DO CO., LTD. are reclassified to General Merchandise Store Business.)

5

Copyright 2024 AEON CO., LTD. All Rights Reserved.

.地域別の状況 (Segment Information by Region)

9.地域別実績 (Information by Region)

1)地域別損益状況 (Segment Information by Region)

百万円(Millions of Yen)

2020/5

2021/5

2022/5

2023/5

2024/5

前年同期⽐ YoY

⽇本

Japan

営業収益

Operating Revenue

1,887,453

1,963,651

2,020,621

2,120,790

2,223,359

+4.8%

営業利益

Operating Profit

-5,054

24,354

25,883

37,338

32,684

-12.5%

アセアン

ASEAN

営業収益

Operating Revenue

97,899

91,733

104,129

120,279

136,813

+13.7%

営業利益

Operating Profit

-6,128

12,646

15,505

10,249

12,050

+17.6%

中国

China

営業収益

Operating Revenue

67,257

71,280

78,286

83,541

88,889

+6.4%

営業利益

Operating Profit

-851

2,573

2,486

3,918

2,957

-24.5%

その他

Others

営業収益

Operating Revenue

23,668

26,550

190

187

153

-18.0%

営業利益

Operating Profit

-518

-392

21

-35

102

合計

Total

営業収益

Operating Revenue

2,076,278

2,153,215

2,203,227

2,324,798

2,449,216

+5.4%

営業利益

Operating Profit

-12,552

39,183

43,897

51,469

47,795

-7.1%

参考)国内外⽐率 ((Ref.) Ratio of Japan & Overseas)

2020/5

2021/5

2022/5

2023/5

営業収益

Operating Revenue

国内

Japan

91.0%

91.2%

91.7%

91.2%

海外

Overseas

9.0%

8.8%

8.3%

8.8%

営業利益

Operating Profit

国内

Japan

62.2%

59.0%

72.6%

海外

Overseas

37.8%

41.0%

27.4%

2024/5

前年同期差Inc./dec.

90.8%

-0.4 pts.

9.2%

+0.4 pts.

68.4%

-4.2 pts.

31.6%

+4.2 pts.

2)地域別設備投資実績 (Capital Expenditures by Region)

百万円(Millions of Yen)

2020/5

2021/5

2022/5

2023/5

2024/5

前年同期差Inc./dec.

⽇本

Japan

93,338

62,933

75,927

85,111

98,211

+13,099

アセアン

ASEAN

5,944

5,304

4,931

12,356

6,459

-5,897

中国

China

1,994

1,117

1,073

5,910

7,238

+1,328

その他

Others

408

819

1

19

67

+47

合計

Total

101,686

70,174

81,934

103,398

111,977

+8,579

※上記設備投資額は⽀払ベースの⾦額であり、有形固定資産、無形固定資産、⻑期前払費⽤を含めて記載しています。

(The Capital Expenditures above are amount of payment, including Tangible Fixed Assets, Intangible Fixed Assets, and Long-term Prepaid Expenses.)

参考)国内外⽐率 ((Ref.) Ratio of Japan & Overseas)

2020/5

2021/5

2022/5

2023/5

国内

Japan

91.8%

89.7%

92.7%

82.3%

海外

Overseas

8.2%

10.3%

7.3%

17.7%

2024/5

前年同期差Inc./dec.

87.7%

+5.4 pts.

12.3%

-5.4 pts.

6

Copyright 2024 AEON CO., LTD. All Rights Reserved.

.主要企業の状況 (Information of Major Companies)

10.連結⼦会社・持分適⽤会社の異動状況 (Change of Consolidated Subsidiaries & Equity-method Affiliates)

1)連結⼦会社数の推移 (Consolidated Subsidiaries)

2024/2

増加 Increase

減少 Decrease

2024/5

309

5

6

308

2)持分法適⽤会社数の推移 (Equity-method Affiliates)

2024/2

増加 Increase

減少 Decrease

2024/5

25

1

1

25

11.主要企業⼀覧 (Major Group Companies)

3)主な連結⼦会社の異動状況 (Change in Major Consolidated Subsidiaries)

会社名 Company

増減 Inc./dec.

異動⽇ Change Date

事業セグメント Business Segment

イオンプロダクトファイナンス()

減少

2024/3/25

総合⾦融事業

AEON PRODUCT FINANCE CO., LTD.

Decrease

Financial Services Business

20245⽉末時点、百万円(End of May 2024, Millions of Yen)

事業セグメント

会社名

総資産

持分⽐率

Business Segment

Company

Total Assets

Share-holding Ratio

イオン九州㈱

(*1)

176,036

78.44%

AEON KYUSHU Co., Ltd.

㈱キャンドゥ(*1)(*2)

30,514

51.11%

CAN DO CO., LTD.

GMS事業

㈱サンデー

36,711

76.96%

General Merchandise Store Business

Sunday Co., Ltd.

イオン北海道㈱

158,885

66.35%

AEON Hokkaido Co.,Ltd.

イオンリテール㈱

(*3)

990,786

100.00%

AEON RETAIL Co., Ltd.

.S.M.H(*1)

296,066

53.64%

United Super Markets Holdings Inc.

㈱いなげや

(*1)(*4)

102,320

51.00%

Inageya Co., Ltd.

SM事業

マックスバリュ東海㈱(*1)

132,330

63.89%

Supermarket Business

Maxvalu Tokai Co., Ltd.

㈱フジ(*1)

421,907

51.30%

FUJI CO.,LTD.

ミニストップ㈱

(*1)

81,859

51.91%

MINISTOP Co., Ltd.

事業セグメント

会社名

総資産

持分⽐率

Business Segment

Company

Total Assets Share-holding Ratio

ヘルス&ウエルネス事業

ウエルシアホールディングス㈱ (*1)

557,754

51.25%

Health & Wellness Business

WELCIA HOLDINGS CO., LTD.

総合⾦融事業

イオンフィナンシャルサービス㈱ (*1)

6,998,302

49.18%

Financial Services Business

AEON Financial Service Co., Ltd.

ディベロッパー事業

イオンモール㈱

(*1)

1,676,982

58.48%

Shopping Center Development Business

AEON MALL Co., Ltd.

㈱イオンファンタジー

(*1)

54,240

61.93%

AEON Fantasy Co., Ltd.

イオンディライト㈱

(*1)

159,073

57.51%

サービス・専⾨店事業

AEON DELIGHT CO., LTD.

Services & Specialty Store Business

㈱ジーフット

(*1)

33,223

64.85%

GFOOT CO., LTD.

㈱コックス

(*1)

11,739

69.63%

Cox Co., Ltd.

イオンマレーシア (*4)(*5)

171,991

51.68%

国際事業

AEON CO. (M) BHD.

International Business

イオンストアーズ⾹港 (*1)(*4)(*5)(*6)

AEON Stores (Hong Kong) Co., Limited

*1連結決算の数値です。(Consolidated financial results.)

*2㈱キャンドゥは、20252⽉期第1四半期より、サービス・専⾨店事業からGMS事業に変更しました。(CAN DO CO., LTD. is reclassified from Services & Specialty Store Business to General Merchandise Store Business from FY2024 1Q.) *3⾮上場会社です。(Unlisted company.)

*420243⽉末時点です。(End of March, 2024.)

*5監査前の参考数値です。(Unaudited results.)

*62Q4Qのみ開⽰しております。(Disclosed in 2Q and 4Q only.)

7

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AEON Co. Ltd. published this content on 12 July 2024 and is solely responsible for the information contained therein. Distributed by Public, unedited and unaltered, on 12 July 2024 08:25:10 UTC.