ファンド財務諸表 日本アコモデーションファンド投資法人
ファンド財務諸表 日本アコモデーションファンド投資法人
ファンドの貸借対照表・損益及び剰余金計算書などを期末日ごとの列で期間比較します。
ファンド財務諸表
日本アコモデーションファンド投資法人
貸借対照表
| 項目 | 前期比 | 2026年02月期有価証券報告書 | 2025年08月期有価証券報告書 | 2025年02月期有価証券報告書 | 2024年08月期有価証券報告書 | 2024年02月期有価証券報告書 | 2023年08月期有価証券報告書 | CAGR |
|---|---|---|---|---|---|---|---|---|
| 資産の部 | ||||||||
| 負債の部 | ||||||||
| 純資産の部 | ||||||||
| 負債純資産合計 | % | −0.6% | −0.5% | −0.4% | +0.4% | −0.0% | −0.2% | |
| 流動資産 | ||||||||
| 固定資産 | ||||||||
| 繰延資産 | ||||||||
| 資産合計 | % | −0.6% | −0.5% | −0.4% | +0.4% | −0.0% | −0.2% | |
| 流動負債 | ||||||||
| 固定負債 | ||||||||
| 負債合計 | % | −0.8% | −1.0% | −0.6% | +0.7% | +0.2% | −0.3% | |
| 投資主資本 | ||||||||
| 純資産合計 | % | −0.3% | −0.0% | −0.1% | +0.1% | −0.3% | −0.1% | |
| 現金及び預金 | % | −2.1% | +15.6% | +0.3% | +5.4% | +22.7% | +8.0% | |
| 信託現金及び信託預金 | % | +7.1% | −6.7% | +1.7% | −0.1% | −1.5% | −0.0% | |
| 営業未収入金 | % | −24.3% | −82.6% | −14.1% | +8.8% | +2,385.8% | +25.1% | |
| ＰＭ会社営業未収入金 | % | −4.8% | +3.1% | −9.2% | +8.3% | −6.3% | −2.0% | |
| 前払費用 | % | −2.4% | +0.1% | −3.2% | −0.6% | −2.3% | −1.7% | |
| その他 | % | −83.5% | +88.1% | −80.1% | −5.1% | |||
| 流動資産合計 | % | −1.3% | +10.5% | −0.6% | +4.9% | +17.0% | +5.8% | |
| 有形固定資産 | ||||||||
| 無形固定資産 | ||||||||
| 投資その他の資産 | ||||||||
| 固定資産合計 | % | −0.6% | −1.0% | −0.4% | +0.2% | −0.9% | −0.5% | |
| 投資法人債発行費 | % | +9.1% | +12.3% | +11.9% | +10.8% | +9.6% | +10.7% | |
| 繰延資産合計 | % | +9.1% | +12.3% | +11.9% | +10.8% | +16.1% | +12.0% | |
| 営業未払金 | % | −5.2% | −9.0% | +6.7% | −13.4% | +25.0% | −0.1% | |
| 短期借入金 | % | ±0.0% | ±0.0% | ±0.0% | ±0.0% | ±0.0% | +0.0% | |
| １年内返済予定の長期借入金 | % | −8.5% | −9.3% | −25.6% | ±0.0% | +6.9% | −8.0% | |
| 未払費用 | % | −14.1% | −14.6% | −1.9% | −1.6% | +1.0% | −6.5% | |
| 未払法人税等 | % | +19.6% | −9.0% | −16.6% | +58.1% | −18.4% | +3.2% | |
| 未払消費税等 | % | −24.9% | −37.0% | +47.9% | −94.8% | +2,826.9% | +1.1% | |
| 前受金 | % | −4.0% | +0.1% | −2.8% | +0.0% | −2.0% | −1.7% | |
| その他 | % | +348.4% | −80.7% | +99.4% | −77.3% | +181.1% | +2.0% | |
| 流動負債合計 | % | −7.4% | −0.8% | −18.0% | −10.1% | +6.8% | −6.3% | |
| 投資法人債 | % | ±0.0% | ±0.0% | ±0.0% | +33.3% | ±0.0% | +5.9% | |
| 長期借入金 | % | +0.6% | −1.1% | +2.9% | +1.1% | −0.7% | +0.5% | |
| 預り敷金及び保証金 | % | −1.6% | −0.1% | −1.6% | +0.1% | −1.7% | −1.0% | |
| 信託預り敷金及び保証金 | % | +3.2% | +1.2% | −1.1% | +0.6% | +0.3% | +0.8% | |
| 固定負債合計 | % | +0.5% | −1.0% | +2.7% | +2.3% | −0.7% | +0.8% | |
| 出資総額 | % | ±0.0% | ±0.0% | ±0.0% | ±0.0% | ±0.0% | +0.0% | |
| 剰余金 | ||||||||
| 投資主資本合計 | % | −0.3% | −0.0% | −0.1% | +0.1% | −0.3% | −0.1% | |
| 建物 | % | −2.0% | −1.2% | −1.1% | −0.9% | −1.7% | −1.4% | |
| 構築物 | % | −0.7% | −0.4% | −0.2% | −0.1% | −0.9% | −0.5% | |
| 機械及び装置 | % | −2.2% | −2.2% | −3.0% | −1.3% | −0.9% | −1.9% | |
| 工具、器具及び備品 | % | −3.5% | −3.6% | −4.2% | −4.7% | −3.2% | −3.8% | |
| 土地 | % | −2.3% | −2.1% | −0.8% | −0.0% | −1.2% | −1.3% | |
| 建設仮勘定 | % | +2,907.8% | +73.0% | +0.9% | +250.6% | −99.8% | −16.2% | |
| 信託建物 | % | +2.6% | −0.7% | −0.7% | −0.5% | −1.3% | −0.1% | |
| 信託構築物 | % | +0.9% | −0.1% | −0.1% | −1.1% | −0.0% | −0.1% | |
| 信託機械及び装置 | % | −3.3% | −1.1% | −0.5% | −1.2% | −1.3% | −1.5% | |
| 信託工具、器具及び備品 | % | +1.5% | −2.0% | −2.7% | −3.6% | −2.9% | −1.9% | |
| 信託土地 | % | +3.4% | ±0.0% | ±0.0% | ±0.0% | ±0.0% | +0.7% | |
| 信託建設仮勘定 | % | −18.4% | −26.9% | −61.0% | −75.7% | −28.1% | −47.3% | |
| 有形固定資産合計 | % | −0.6% | −1.0% | −0.4% | +0.2% | −0.9% | −0.5% | |
| 借地権 | % | ±0.0% | ±0.0% | ±0.0% | ±0.0% | −6.1% | −1.2% | |
| その他 | % | +96.6% | +50.9% | +34.9% | +25.0% | +20.0% | +43.1% | |
| 無形固定資産合計 | % | +0.0% | +0.0% | +0.0% | +0.0% | −6.1% | −1.2% | |
| 長期前払費用 | % | +108.3% | +22.6% | +41.6% | +31.1% | +21.3% | +41.9% | |
| 差入敷金及び保証金 | % | ±0.0% | ±0.0% | ±0.0% | −5.3% | −0.1% | −1.1% | |
| 信託差入敷金及び保証金 | % | ±0.0% | ±0.0% | ±0.0% | −5.3% | ±0.0% | −1.1% | |
| その他 | % | −1.5% | −4.9% | −1.6% | −5.7% | −1.7% | −3.1% | |
| 投資その他の資産合計 | % | +2.1% | +0.2% | +2.0% | −2.6% | +1.9% | +0.7% | |
| 任意積立金 | ||||||||
| 当期未処分利益又は当期未処理損失（△） | % | −7.9% | −1.0% | −3.8% | +3.6% | +2.1% | −1.5% | |
| 剰余金合計 | % | −6.8% | −0.8% | −3.2% | +3.0% | −6.0% | −2.8% | |
| 減価償却累計額 | % | +3.7% | +3.3% | +3.3% | +3.5% | +3.6% | ||
| 建物（純額） | % | −0.9% | +0.0% | +0.3% | +0.5% | −0.7% | −0.2% | |
| 減価償却累計額 | % | +1.8% | +2.1% | +2.2% | +2.3% | +2.4% | ||
| 構築物（純額） | % | +2.0% | +4.0% | +4.5% | +4.8% | +2.2% | +3.5% | |
| 減価償却累計額 | % | +2.1% | +2.2% | +2.1% | +2.0% | +2.0% | ||
| 機械及び装置（純額） | % | −2.6% | −2.3% | −6.2% | +1.4% | +2.9% | −1.4% | |
| 減価償却累計額 | % | +4.9% | +3.9% | +3.8% | +3.3% | +3.3% | ||
| 工具、器具及び備品（純額） | % | +1.0% | −2.7% | −5.3% | −8.8% | −2.9% | −3.8% | |
| 減価償却累計額 | % | −1.0% | +2.6% | +2.6% | +2.7% | +2.8% | ||
| 信託建物（純額） | % | +3.8% | +0.6% | +0.6% | +1.0% | −0.4% | +1.1% | |
| 減価償却累計額 | % | +0.5% | +2.5% | +2.6% | +2.8% | +2.8% | ||
| 信託構築物（純額） | % | +2.7% | +3.0% | +3.0% | +0.8% | +3.2% | +2.5% | |
| 減価償却累計額 | % | +0.5% | +1.7% | +1.7% | +1.7% | +1.7% | ||
| 信託機械及び装置（純額） | % | −11.7% | +0.9% | +3.7% | +0.3% | −0.4% | −1.6% | |
| 減価償却累計額 | % | −0.5% | +3.3% | +3.3% | +3.2% | +3.0% | ||
| 信託工具、器具及び備品（純額） | % | +5.2% | +2.3% | −0.6% | −4.7% | −2.6% | −0.1% | |
| 圧縮積立金 | % | ±0.0% | ±0.0% | ±0.0% | ±0.0% | −50.1% | −13.0% | |
| 任意積立金合計 | % | ±0.0% | ±0.0% | ±0.0% | ±0.0% | −50.1% | −13.0% | |
キャッシュ・フロー計算書 間接法
| 項目 | 前期比 | 2026年02月期有価証券報告書 | 2025年08月期有価証券報告書 | 2025年02月期有価証券報告書 | 2024年08月期有価証券報告書 | 2024年02月期有価証券報告書 | 2023年08月期有価証券報告書 | CAGR |
|---|---|---|---|---|---|---|---|---|
| キャッシュ・フロー計算書 | ||||||||
| 営業活動によるキャッシュ・フロー | ||||||||
| 投資活動によるキャッシュ・フロー | ||||||||
| 財務活動によるキャッシュ・フロー | ||||||||
| 現金及び現金同等物の増減額（△は減少） | % | −2,111.9% | +95.4% | −841.1% | −343.0% | +164.9% | +90.8% | |
| 現金及び現金同等物の期首残高 | % | −0.6% | +11.6% | +0.5% | +4.5% | +19.2% | +6.8% | |
| 税引前当期純利益 | % | −7.9% | −1.0% | −3.8% | +3.6% | +2.1% | −1.5% | |
| 減価償却費 | % | +2.9% | −1.4% | −0.3% | +0.2% | +1.6% | +0.6% | |
| 投資法人債発行費償却 | % | +47.5% | +8.6% | +1.6% | −1.1% | +1.1% | +10.2% | |
| 受取利息 | % | +14.1% | +54.3% | +78.7% | +95.2% | −10.6% | ||
| 未払分配金戻入 | % | +68.9% | −37.5% | +30.1% | +3.2% | −36.1% | ||
| 支払利息 | % | −10.1% | −15.4% | −1.6% | −2.9% | +1.1% | −6.0% | |
| 営業未収入金の増減額（△は増加） | % | −157.7% | +97.0% | +153.1% | +29,630.8% | −197.1% | ||
| ＰＭ会社営業未収入金の増減額（△は増加） | % | +160.6% | −407.8% | +182.2% | −181.9% | +176.0% | ||
| 未払消費税等の増減額（△は減少） | % | +11.7% | −181.6% | +392.7% | −254.0% | +171.7% | +24.1% | |
| 営業未払金の増減額（△は減少） | % | +63.7% | −168.4% | +312.4% | −261.4% | +249.3% | +41.8% | |
| 前受金の増減額（△は減少） | % | −103.2% | +2,152.4% | −101.7% | +4,181.6% | −136.3% | ||
| 前払費用の増減額（△は増加） | % | +104.5% | −3,019.5% | +80.7% | −254.5% | +139.6% | ||
| 長期前払費用の増減額（△は増加） | % | −56.5% | +125.2% | +5.8% | −10.0% | +9.3% | +0.4% | |
| 有形固定資産の売却による減少額 | % | +16.5% | ||||||
| その他 | % | +162.8% | −138.3% | +173.8% | +124.9% | −193.0% | ||
| 小計 | % | −7.5% | −7.0% | +4.8% | −7.1% | +24.3% | +0.8% | |
| 利息の受取額 | % | −14.1% | −54.3% | −78.7% | −95.2% | +10.6% | −66.1% | |
| 利息の支払額 | % | +10.0% | +10.1% | +1.4% | +1.6% | +0.6% | ||
| 法人税等の支払額 | % | −33.6% | +16.0% | +27.4% | +32.5% | −15.5% | ||
| 営業活動によるキャッシュ・フロー | % | −7.4% | −6.9% | +5.1% | −7.4% | +25.7% | +1.1% | |
| 有形固定資産の取得による支出 | % | −31.9% | +45.1% | +67.0% | −375.8% | +85.6% | ||
| 信託有形固定資産の取得による支出 | % | +2.5% | −15.8% | +31.7% | −83.5% | +44.0% | ||
| 預り敷金及び保証金の返還による支出 | % | −24.1% | +23.7% | −37.0% | +28.7% | −84.2% | ||
| 預り敷金及び保証金の受入による収入 | % | +14.7% | −5.5% | +7.0% | −7.7% | +6.9% | +2.7% | |
| 信託預り敷金及び保証金の返還による支出 | % | −51.7% | +31.8% | −33.2% | +31.0% | −59.4% | ||
| 信託預り敷金及び保証金の受入による収入 | % | +16.5% | −7.0% | +4.5% | −29.2% | +56.6% | +4.6% | |
| その他 | % | −230.3% | +69.7% | −256.0% | +71.9% | −185.9% | ||
| 投資活動によるキャッシュ・フロー | % | −29.7% | +41.9% | +58.8% | −277.2% | +78.7% | ||
| 短期借入れによる収入 | % | ±0.0% | ±0.0% | ±0.0% | ±0.0% | ±0.0% | +0.0% | |
| 短期借入金の返済による支出 | % | ±0.0% | ±0.0% | ±0.0% | ±0.0% | ±0.0% | ||
| 長期借入れによる収入 | % | −1.6% | −41.7% | ±0.0% | ±0.0% | +50.0% | −3.0% | |
| 長期借入金の返済による支出 | % | +22.7% | +29.4% | −41.7% | +17.6% | −64.3% | ||
| 投資法人債の償還による支出 | % | |||||||
| 分配金の支払額 | % | +1.0% | +3.8% | −3.6% | +7.1% | −1.2% | ||
| 財務活動によるキャッシュ・フロー | % | +7.7% | −6.5% | −59.0% | +26.3% | −19.9% | ||
損益計算書
| 項目 | 前期比 | 2026年02月期有価証券報告書 | 2025年08月期有価証券報告書 | 2025年02月期有価証券報告書 | 2024年08月期有価証券報告書 | 2024年02月期有価証券報告書 | 2023年08月期有価証券報告書 | CAGR |
|---|---|---|---|---|---|---|---|---|
| 営業収益 | ||||||||
| 営業費用 | ||||||||
| 営業利益 | % | −8.0% | −2.2% | −3.4% | +3.0% | +1.4% | −1.9% | |
| 営業外収益 | ||||||||
| 営業外費用 | ||||||||
| 経常利益 | % | −7.9% | −1.0% | −3.8% | +3.6% | +2.1% | −1.5% | |
| 税引前当期純利益 | % | −7.9% | −1.0% | −3.8% | +3.6% | +2.1% | −1.5% | |
| 法人税、住民税及び事業税 | % | +55.7% | −19.7% | −16.2% | +17.9% | −18.2% | +0.2% | |
| 法人税等調整額 | % | −155.0% | +36.4% | +185.7% | −233.3% | +162.5% | −24.2% | |
| 法人税等合計 | % | +50.2% | −19.5% | −14.8% | +15.8% | −16.7% | −0.2% | |
| 当期純利益 | % | −7.9% | −1.0% | −3.8% | +3.6% | +2.1% | −1.5% | |
| 前期繰越利益 | % | −76.8% | −77.2% | +344.4% | −62.0% | +289.5% | −19.0% | |
| 当期未処分利益又は当期未処理損失（△） | % | −7.9% | −1.0% | −3.8% | +3.6% | +2.1% | −1.5% | |
| 賃貸事業収入 | % | −1.6% | −2.0% | −1.5% | −0.2% | −1.3% | −1.3% | |
| その他賃貸事業収入 | % | +14.5% | −17.6% | +12.3% | −15.6% | +14.6% | +0.5% | |
| 不動産等売却益 | % | +5.9% | ||||||
| 営業収益合計 | % | −3.9% | −2.8% | −1.0% | −0.9% | +3.7% | −1.0% | |
| 賃貸事業費用 | % | +2.3% | −3.5% | +2.1% | −5.3% | +6.6% | +0.3% | |
| 資産運用報酬 | % | −9.2% | −2.2% | −1.9% | +0.4% | +1.6% | −2.3% | |
| 役員報酬 | % | −5.4% | −5.7% | ±0.0% | ±0.0% | +0.1% | −2.2% | |
| 会計監査人報酬 | % | ±0.0% | −11.7% | −1.8% | +1.4% | −1.4% | −2.8% | |
| 資産保管手数料 | % | +0.6% | −2.0% | +1.9% | −1.9% | +1.7% | +0.0% | |
| 一般事務委託手数料 | % | +17.9% | −22.2% | +0.2% | −0.3% | +15.9% | +1.2% | |
| その他営業費用 | % | −1.4% | −2.3% | −1.0% | −5.0% | +7.7% | −0.5% | |
| 営業費用合計 | % | +0.3% | −3.3% | +1.3% | −4.4% | +5.9% | −0.1% | |
| 受取利息 | % | −14.1% | −54.3% | −78.7% | −95.2% | +10.6% | −66.1% | |
| 受取保険金 | % | −23.8% | +122.7% | −72.1% | +186.4% | +320.6% | +41.7% | |
| 未払分配金戻入 | % | −68.9% | +37.5% | −30.1% | −3.2% | +36.1% | −17.0% | |
| その他 | % | −98.7% | +1,058.8% | −99.5% | −57.8% | |||
| 営業外収益合計 | % | −19.7% | +11.1% | −73.1% | +147.6% | +270.2% | +17.1% | |
| 支払利息 | % | −10.8% | −16.0% | −1.7% | −2.9% | +1.1% | −6.3% | |
| 投資法人債利息 | % | +15.5% | +2.5% | +1.7% | −1.4% | +1.4% | +3.8% | |
| 投資法人債発行費償却 | % | +47.5% | +8.6% | +1.6% | −1.1% | +1.1% | +10.2% | |
| その他 | % | −9.2% | −19.6% | +1.4% | −7.7% | +9.5% | −5.6% | |
| 営業外費用合計 | % | −9.9% | −15.3% | −1.5% | −2.3% | +1.9% | −5.6% | |
投資主資本等変動計算書
| 項目 | 前期比 | 2026年02月期有価証券報告書 | 2025年08月期有価証券報告書 | 2025年02月期有価証券報告書 | 2024年08月期有価証券報告書 | 2024年02月期有価証券報告書 | 2023年08月期有価証券報告書 | CAGR |
|---|---|---|---|---|---|---|---|---|
| 当期首残高 | % | −0.3% | −0.0% | −0.1% | +0.1% | −0.3% | −0.1% | |
| 当期変動額 | ||||||||
| 剰余金の配当 | % | +1.0% | +3.8% | −3.6% | +7.1% | −1.2% | ||
| 当期純利益 | % | −7.9% | −1.0% | −3.8% | +3.6% | +2.1% | −1.5% | |
| 当期変動額合計 | % | −88.5% | +283.6% | −189.4% | +306.0% | +13.6% | −1.5% | |
金額はラベルから単位を推定して表示しています（金額は百万円換算、比率は%、口数は千口）。 列は期末日で、6期・6ロール・基準書類 S100Y7BA。 CAGR は最初と最後の非欠測期から求めた期平均成長率（どちらかが 0 以下の場合は算出しません）。空欄は当該期の開示なし。
