Financial Statements — FY2026

Year-to-Date Performance & Financial Position

Period: 2026-01-01 — 2026-05-30 Generated: 2026-05-30 16:52

Table 1. Monthly KPI Summary (業績指標)

MetricYTD 20262026-012026-022026-032026-042026-05
ASSUMPTIONS
Trading Days21500511
Market Open Days6120002120
Avg. FX Rate
LAGGING INDICATORS
Expectancy1.15%2.08%0.00%0.00%-1.58%1.49%
Win Rate90.48%100.00%0.00%0.00%85.71%84.38%
Loss Rate9.52%0.00%100.00%100.00%14.29%15.62%
Mean Profit Rate1.98%2.08%0.00%0.00%2.36%1.91%
Mean Loss Rate6.74%0.00%0.00%0.00%25.19%0.80%
Mean Gain (JPY)¥52,437¥34,936¥0¥0¥88,526¥59,974
Mean Loss (JPY)¥178,772¥0¥0¥0¥946,382¥25,250
Mean Position Size¥2,651,045¥1,679,168¥0¥0¥3,757,000¥3,138,025
Risk/Reward Ratio0.290.092.38
ROI1.15%2.08%0.00%0.00%-1.58%1.49%
INTERIM INDICATORS
Total Trades632400732
Win Trades572400627
Loss Trades600015
SUMMARY
Total P/L (JPY)¥1,916,303¥838,476¥0¥0¥-415,228¥1,493,055
Total Gain (JPY)¥2,988,933¥838,476¥0¥0¥531,154¥1,619,303
Total Loss (JPY)¥1,072,630¥0¥0¥0¥946,382¥126,248
Total Investment¥167,015,858¥40,300,046¥0¥0¥26,299,000¥100,416,812
TAX CALCULATION
Income Tax¥287,445¥125,771¥0¥0¥0¥223,958
Resident Tax¥95,815¥41,924¥0¥0¥0¥74,653
Reconstruction Tax¥6,036¥2,641¥0¥0¥0¥4,703
Total Tax¥389,297¥170,336¥0¥0¥0¥303,314
PAT¥1,527,006¥668,140¥0¥0¥-415,228¥1,189,741
ROI After Tax0.91%1.66%0.00%0.00%-1.58%1.18%

Table 2. Income Statement (損益計算書)

Item2026-012026-022026-032026-042026-05YTD 2026
売上高 (Trading Revenue)¥838,476¥0¥0¥531,154¥1,619,303¥2,988,933
売上原価 (Trading Costs)¥-0¥-0¥-0(¥946,382)(¥126,248)(¥1,072,630)
売上総利益 (Gross Profit)¥838,476¥0¥0(¥415,228)¥1,493,055¥1,916,303
営業費用 (Operating Expenses)¥0¥0¥0¥0¥0¥0
営業利益 (Operating Income)¥838,476¥0¥0(¥415,228)¥1,493,055¥1,916,303
税引前利益 (Income Before Tax)¥838,476¥0¥0(¥415,228)¥1,493,055¥1,916,303
法人税等 (Income Tax)(¥170,336)¥0¥0¥0(¥303,314)(¥389,297)
当期純利益 (Net Income)¥668,140¥0¥0(¥415,228)¥1,189,741¥1,527,006

Table 3. Balance Sheet (貸借対照表)

Item2026-012026-022026-032026-042026-05
前期繰越 (Carried Forward)¥11,833,866¥11,833,866¥11,833,866¥11,833,866¥11,833,866
当期損益 (Current Year P/L)¥668,140¥668,140¥668,140¥337,265¥1,527,006
現金及び預金 (Cash & Equivalents)¥12,502,006¥12,502,006¥12,502,006¥12,171,131¥13,360,872
資産合計 (Total Assets)¥12,502,006¥12,502,006¥12,502,006¥12,171,131¥13,360,872
負債合計 (Total Liabilities)¥0¥0¥0¥0¥0
繰越利益剰余金 (B/F)¥11,833,866¥11,833,866¥11,833,866¥11,833,866¥11,833,866
当期純利益 (Current Year)¥668,140¥668,140¥668,140¥337,265¥1,527,006
純資産合計 (Total Equity)¥12,502,006¥12,502,006¥12,502,006¥12,171,131¥13,360,872
負債純資産合計 (Total L&E)¥12,502,006¥12,502,006¥12,502,006¥12,171,131¥13,360,872

Table 4. Cash Flow Statement (キャッシュフロー計算書)

Item2026-012026-022026-032026-042026-05YTD 2026
当期純利益 (Net Income)¥668,140¥0¥0(¥330,874)¥1,189,741¥1,527,006
営業CF (Operating CF)¥668,140¥0¥0(¥330,874)¥1,189,741¥1,527,006
投資CF (Investing CF)¥0¥0¥0¥0¥0¥0
財務CF (Financing CF)¥0¥0¥0¥0¥0¥0
現金増減 (Net Change)¥668,140¥0¥0(¥330,874)¥1,189,741¥1,527,006
期首現金 (Beginning Cash)¥11,833,866¥12,502,006¥12,502,006¥12,502,006¥12,171,131¥11,833,866
期末現金 (Ending Cash)¥12,502,006¥12,502,006¥12,502,006¥12,171,131¥13,360,872¥13,360,872

Table 5. Account Balance (口座別残高推移)

Item2025-012025-022025-032025-042025-052025-062025-072025-082025-092025-102025-112025-122026-012026-022026-032026-042026-05
RAKUTEN
PAT Balance¥0¥97,165¥-2,939,817¥-2,939,817¥-2,750,577¥-1,914,508¥-1,489,317¥934,506¥1,938,491¥3,679,248¥5,895,030¥6,781,518¥7,449,657¥7,449,657¥7,449,657¥7,034,429¥7,034,429
Exposure (信用)¥9,065,775¥9,145,426¥5,857,709¥7,364,680¥0¥10,964,800¥16,979,776¥0¥16,870,128¥18,483,520¥18,765,472¥19,489,932¥20,723,472¥20,723,472¥20,723,472¥20,723,472¥20,723,472
Exposure/PAT9412.2%870.3%502.4%318.3%287.4%278.2%278.2%278.2%294.6%294.6%
SBI
PAT Balance¥11,500¥-156,800¥-402,779¥-402,779¥851,173¥1,468,196¥1,468,196¥1,636,827¥2,739,577¥5,027,577¥5,027,577¥5,027,577¥5,027,577¥5,027,577¥5,027,577¥5,027,577¥5,651,607
Exposure (信用)¥4,323,264¥4,497,289¥3,662,243¥3,662,243¥0¥6,843,915¥6,843,915¥10,808,160¥14,774,285¥0¥14,656,805¥14,656,805¥14,656,805¥14,656,805¥14,656,805¥17,247,630¥18,526,533
Exposure/PAT37593.1%466.1%466.1%660.3%539.3%291.5%291.5%291.5%291.5%291.5%343.1%327.8%
TOTAL
PAT Balance¥11,500¥-59,634¥-3,342,595¥-3,342,595¥-1,899,404¥-446,312¥-21,121¥2,571,334¥4,678,068¥8,706,825¥10,922,607¥11,809,095¥12,477,234¥12,477,234¥12,477,234¥12,062,006¥12,686,036
Exposure (信用)¥13,389,039¥13,642,716¥9,519,953¥11,026,923¥0¥17,808,715¥23,823,691¥10,808,160¥31,644,413¥18,483,520¥33,422,277¥34,146,737¥35,380,277¥35,380,277¥35,380,277¥37,971,102¥39,250,005
Exposure/PAT116425.0%420.3%676.4%212.3%306.0%289.2%283.6%283.6%283.6%314.8%309.4%
※ PAT Balance = 累積税引後利益(月別税計算を反映)
※ Exposure = 月末時点の信用ポジション合計(JPY換算)
※ Updated: 2026-05-30 16:52