Earnings quality
Compare earnings and operating cash flow for earnings quality.
Sumitomo Mitsui Financial Group, Inc.
Ticker 8316 · 🇯🇵 Japan · Consolidated IFRS · amounts in yen
Filed 2026-06-19 · Period end 2026-03-31
Takeaway
Dig deeperThe numbers send mixed signals — dig into cash flow and leverage before drawing a conclusion.
Compare earnings and operating cash flow for earnings quality.
Mixed signals — use cash flow and the balance sheet before treating the year as clean.
ActionDig deeper
OP margin—
Equity ratio—
Last price—
Trailing P/E—
Look at next
- Compare operating cash flow to reported profit across the last two years.
- Open English IR for management commentary on outlook and capital allocation.
- Overlay peers on Compare before judging relative momentum.
About the company
株式会社三井住友フィナンシャルグループ is a Japanese listed company. Its reportable segments include Global, Global Markets, Head Office Accounts Etc, Retail.
- Global
- Global Markets
- Head Office Accounts Etc
- Retail
- Wholesale
- Head Office Account
- Description Of
- Explanation Of Measurements Of Sales Profit Loss Asset Liability And Other Items For Each
Segments Global · Global Markets · Head Office Accounts Etc · Retail · Wholesale · Head Office Account
Financial statements
Income statement
| Account | FY2025 (ended Mar 31, 2025) | FY2026 (ended Mar 31, 2026) |
|---|---|---|
| Revenue | — | — |
| Cost of sales* | — | — |
| Gross profit | — | — |
| Operating profit (loss) | — | — |
| Finance income | — | — |
| Finance costs | — | — |
| Income tax expense | ¥513.1B | ¥666.9B |
| Profit (loss) | ¥1.2T | ¥1.6T |
| Profit (loss) attributable to owners | ¥1.2T | ¥1.6T |
| Basic EPS (¥) | — | — |
Balance sheet
| Account | FY2025 (ended Mar 31, 2025) | FY2026 (ended Mar 31, 2026) |
|---|---|---|
| Cash and cash equivalents | ¥66.2T | ¥59.4T |
| Current assets | — | — |
| Non-current assets | — | — |
| Total assets | ¥306.3T | ¥328.5T |
| Short-term borrowings | — | — |
| Current liabilities | — | — |
| Non-current liabilities* | — | — |
| Total liabilities | ¥291.4T | ¥312.6T |
| Equity attributable to owners | — | — |
| Total equity | — | — |
Cash flow statement
| Account | FY2025 (ended Mar 31, 2025) | FY2026 (ended Mar 31, 2026) |
|---|---|---|
| Cash flows from operating activities | ¥4.8T | -¥10.3T |
| Cash flows from investing activities | — | — |
| Cash flows from financing activities | -¥480.1B | -¥46.4B |
| Net increase (decrease) in cash | -¥192.7B | -¥6.8T |
| Cash at end of period | ¥66.2T | ¥59.4T |
Five-year trends
Key metrics
| Metric | Trend | FY2022 | FY2023 | FY2024 | FY2025 | FY2026 |
|---|---|---|---|---|---|---|
| Operating profit | ¥1.0T | ¥1.2T | ¥1.5T | ¥1.7T | ¥2.3T | |
| Profit to owners | — | — | — | ¥1.2T | ¥1.6T | |
| Total assets | ¥257.7T | ¥270.4T | ¥295.2T | ¥306.3T | ¥328.5T | |
| Cash & equivalents | — | — | ¥66.4T | ¥66.2T | ¥59.4T | |
| Owners’ equity | ¥12.2T | ¥12.8T | ¥14.8T | ¥14.8T | ¥15.9T |
How we read these numbers
From the notes
No material one-offs extracted from this filing.
Mixed
The numbers send mixed signals — dig into cash flow and leverage before drawing a conclusion.
On the income statement, revenue moved from — to — (—), so the top line did not break. Gross profit only slipped from — to —, while operating profit swung from — to — — the damage is concentrated below gross profit.
Cash tells a different story than earnings. Operating cash flow was still -¥10.3T (prior ¥4.8T), and cash on the balance sheet rose to ¥59.4T from ¥66.2T. When profits collapse but operating cash stays positive, read the notes for impairments and other non-cash charges before assuming the business stopped generating cash.
The balance sheet got heavier on leverage. Total liabilities rose to ¥312.6T while owners’ equity fell to —. ROE moved from 8.0% to 10.4%, and the equity ratio from 4.8% to 4.8%. Employee count is 122,970 vs 122,978 a year earlier.
Liquidity & leverage
Short-term borrowing levels look more stable year over year.
Capital buffer
Capital structure held relatively steady.
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Source: EDINET S100YERK
(株式会社三井住友フィナンシャルグループ), period end 2026-03-31.