Beach Acquisition CO Parent

Terms

• Consolidated: the parent company together with the subsidiaries it consolidates
• Parent-only: the single company that filed the annual securities report
• Calculated: a disclosed figure put through the formula shown
• Not disclosed: no such value in the filing (not treated as zero)
• Not retrieved: a value this page could not extract, including values in the filing that could not be matched. The same item may appear in another table
• Segment: a business division the company uses in its disclosures
• Industry median: the middle value among companies in the same industry that disclose the item
• ★: position when every company is lined up by value (not a judgement of the company)See the formulas
• Source: document name, period covered, filing date and where it was obtained
• Tables scroll sideways

Key figures

• Operating margin 10.1%　Operating income ÷ revenue 　＝ US$0.9 billion ÷ US$9.0 billion
  The denominator is revenue under U.S. GAAP (consolidated, U.S. GAAP).
• Net assets to total assets 50.6%　Stockholders' equity ÷ total assets 　＝ US$4.3 billion ÷ US$8.5 billion
  Calculated here from stockholders' equity and total assets (no equity-to-asset ratio disclosed by U.S. companies; the Japanese field is the company's own disclosed value)
• Net margin 7.1%　Net income ÷ revenue 　＝ US$0.6 billion ÷ US$9.0 billion
  
• Return on equity 15%　Net income ÷ stockholders' equity 　＝ US$0.6 billion ÷ US$4.3 billion
  Calculated here (not a value the company disclosed)

Cash flow trends

• Cash flow (change in cash and cash equivalents) by activity. Operating CF: cash generated by the business. Investing CF: asset purchases, disposals and acquisitions. Financing CF: borrowing, repayments, dividends and share repurchases. Negative: net outflow

Data sources and calculation methods

Primary source: the SEC’s EDGAR: Form 10-K of BEACH ACQUISITION CO PARENT, LLC (CIK 2066659), free to read
Accounting standard: U.S. GAAP / Form: 10-K / Filed: 2026-03-26 / Accession number: 0001193125-26-126281

• Amounts: machine transcription of XBRL filed with the SEC’s EDGAR (bulk companyfacts), no manual re-keying. In dollars, not converted to yen (an exchange rate would produce a figure that was never disclosed)
• Annual values: full-year figures in the Form 10-K only. Where a restatement gives more than one value for a period, the more recently filed one. Each five-year series from a single element (tag)
• Revenue: the company’s elements checked in the order Revenues → RevenueFromContractWithCustomer… → SalesRevenueNet, taking the one with the most recent period. What “revenue” covers may differ between companies
• Net income: attributable to the parent’s shareholders. Stockholders’ equity: excluding non-controlling interests (the figure including them on a separate row)
• ★: position of values calculated from disclosed figures among U.S. companies, on a five-step scale. Separate from Japanese companies because of different accounting standards. Finance (SIC 6000s) in its own set, as revenue is defined differently
• Equity-to-asset ratio: no rank (higher or lower is not better or worse). Calculated here as stockholders’ equity ÷ total assets, as U.S. companies do not disclose it (for Japanese companies the field is the company’s disclosed value). Return on equity also calculated here
• Industry: first two digits of the SEC’s SIC code. A different classification from the Japanese industry categories (FSA), so shown separately from Japanese companies
• Segment breakdown, profit-and-loss flow and cost breakdown: not published (bulk companyfacts holds company-wide figures only). Nothing drawn from guesswork
• Share prices: not used. Employee counts: only where the 10-K XBRL carries them as a number