# 【表紙】

【提出書類】 | 有価証券報告書
【根拠条文】 | 金融商品取引法第24条第１項
【提出先】 | 関東財務局長
【提出日】 | 2025年11月19日
【事業年度】 | 第45期（自　2024年９月１日　至　2025年８月31日）
【会社名】 | 株式会社ビックカメラ
【英訳名】 | BIC CAMERA INC.
【代表者の役職氏名】 | 代表取締役社長　秋保　徹
【本店の所在の場所】 | 東京都豊島区高田三丁目23番23号 （上記は登記上の本店所在地であり、実際の業務は下記の場所で行っております。）
【電話番号】 | －
【事務連絡者氏名】 | －
【最寄りの連絡場所】 | 東京都豊島区南池袋二丁目49番７号
【電話番号】 | 03－3987－8785
【事務連絡者氏名】 | 執行役員経営企画本部長　佐藤　佑太
【縦覧に供する場所】 | 株式会社東京証券取引所 （東京都中央区日本橋兜町２番１号）

E03481 30480 株式会社ビックカメラ BIC CAMERA INC. 企業内容等の開示に関する内閣府令 第三号様式 Japan GAAP true CTE CTE 2024-09-01 2025-08-31 FY 2025-08-31 2023-09-01 2024-08-31 2024-08-31 1 false false false E03481-000 2025-08-31 jppfs_cor:SubscriptionRightsToSharesMember E03481-000 2025-08-31 jppfs_cor:ValuationAndTranslationAdjustmentsMember E03481-000 2025-08-31 jppfs_cor:RemeasurementsOfDefinedBenefitPlansMember E03481-000 2025-08-31 jppfs_cor:ValuationDifferenceOnAvailableForSaleSecuritiesMember E03481-000 2025-08-31 jppfs_cor:ShareholdersEquityMember E03481-000 2025-08-31 jppfs_cor:TreasuryStockMember E03481-000 2025-08-31 jppfs_cor:RetainedEarningsMember E03481-000 2025-08-31 jppfs_cor:CapitalSurplusMember E03481-000 2025-08-31 jppfs_cor:CapitalStockMember E03481-000 2023-09-01 2024-08-31 jppfs_cor:NonControllingInterestsMember E03481-000 2023-09-01 2024-08-31 jppfs_cor:SubscriptionRightsToSharesMember E03481-000 2023-09-01 2024-08-31 jppfs_cor:ValuationAndTranslationAdjustmentsMember E03481-000 2023-09-01 2024-08-31 jppfs_cor:RemeasurementsOfDefinedBenefitPlansMember E03481-000 2025-11-19 jpcrp_cor:OrdinaryShareMember E03481-000 2025-08-31 jpcrp_cor:OrdinaryShareMember E03481-000 2025-08-31 jpcrp_cor:SharesWithNoVotingRightsMember E03481-000 2025-08-31 jpcrp_cor:SharesWithRestrictedVotingRightsTreasurySharesEtcMember E03481-000 2025-08-31 jpcrp_cor:SharesWithRestrictedVotingRightsOtherMember E03481-000 2025-08-31 jpcrp_cor:SharesWithFullVotingRightsTreasurySharesEtcMember E03481-000 2025-08-31 jpcrp_cor:OrdinarySharesTreasurySharesSharesWithFullVotingRightsTreasurySharesEtcMember E03481-000 2025-08-31 jpcrp_cor:SharesWithFullVotingRightsOtherMember E03481-000 2025-08-31 jpcrp_cor:OrdinarySharesSharesWithFullVotingRightsOtherMember E03481-000 2025-08-31 jpcrp_cor:SharesLessThanOneUnitMember E03481-000 2025-08-31 jpcrp_cor:OrdinarySharesSharesLessThanOneUnitMember E03481-000 2025-08-31 jpcrp_cor:OtherOperatingSegmentsAxisMember E03481-000 2025-08-31 jpcrp_cor:OperatingSegmentsNotIncludedInReportableSegmentsAndOtherRevenueGeneratingBusinessActivitiesMember E03481-000 2025-08-31 jpcrp_cor:ReportableSegmentsMember E03481-000 2025-08-31 jpcrp_cor:Row1Member E03481-000 2025-08-31 jpcrp_cor:Row2Member E03481-000 2025-08-31 jpcrp_cor:Row3Member E03481-000 2025-08-31 jpcrp_cor:Row4Member E03481-000 2024-08-31 jpcrp_cor:Row1Member E03481-000 2024-08-31 jpcrp_cor:Row2Member E03481-000 2024-08-31 jpcrp_cor:Row3Member E03481-000 2024-08-31 jpcrp_cor:Row4Member E03481-000 2025-11-19 jpcrp_cor:Row1Member E03481-000 2025-11-19 jpcrp_cor:Row2Member E03481-000 2025-11-19 jpcrp_cor:Row3Member E03481-000 2025-11-19 jpcrp_cor:Row4Member E03481-000 2025-08-31 jppfs_cor:GeneralReserveMember jppfs_cor:NonConsolidatedMember E03481-000 2023-09-01 2024-08-31 jppfs_cor:GeneralReserveMember jppfs_cor:NonConsolidatedMember E03481-000 2024-08-31 jppfs_cor:GeneralReserveMember jppfs_cor:NonConsolidatedMember E03481-000 2023-08-31 jppfs_cor:GeneralReserveMember jppfs_cor:NonConsolidatedMember E03481-000 2024-09-01 2025-08-31 jppfs_cor:SubscriptionRightsToSharesMember jppfs_cor:NonConsolidatedMember E03481-000 2024-09-01 2025-08-31 jppfs_cor:ValuationAndTranslationAdjustmentsMember jppfs_cor:NonConsolidatedMember E03481-000 2024-09-01 2025-08-31 jppfs_cor:NonConsolidatedMember jppfs_cor:ValuationDifferenceOnAvailableForSaleSecuritiesMember E03481-000 2024-09-01 2025-08-31 jppfs_cor:ShareholdersEquityMember jppfs_cor:NonConsolidatedMember E03481-000 2024-09-01 2025-08-31 jppfs_cor:TreasuryStockMember jppfs_cor:NonConsolidatedMember E03481-000 2024-09-01 2025-08-31 jppfs_cor:RetainedEarningsMember jppfs_cor:NonConsolidatedMember E03481-000 2024-09-01 2025-08-31 jppfs_cor:NonConsolidatedMember jppfs_cor:RetainedEarningsBroughtForwardMember E03481-000 2024-09-01 2025-08-31 jppfs_cor:NonConsolidatedMember jppfs_cor:LegalRetainedEarningsMember E03481-000 2024-09-01 2025-08-31 jppfs_cor:CapitalSurplusMember jppfs_cor:NonConsolidatedMember E03481-000 2025-08-31 jppfs_cor:NonConsolidatedMember jppfs_cor:LegalCapitalSurplusMember E03481-000 2025-08-31 jppfs_cor:CapitalStockMember jppfs_cor:NonConsolidatedMember E03481-000 2023-09-01 2024-08-31 jppfs_cor:NonConsolidatedMember jppfs_cor:SubscriptionRightsToSharesMember E03481-000 2023-09-01 2024-08-31 jppfs_cor:NonConsolidatedMember jppfs_cor:ValuationAndTranslationAdjustmentsMember E03481-000 2024-08-31 jppfs_cor:SubscriptionRightsToSharesMember jppfs_cor:NonConsolidatedMember E03481-000 2025-11-19 E03481-000 2025-08-31 E03481-000 2024-09-01 2025-08-31 E03481-000 2024-08-31 E03481-000 2023-09-01 2024-08-31 E03481-000 2023-08-31 E03481-000 2022-09-01 2023-08-31 E03481-000 2022-08-31 E03481-000 2021-09-01 2022-08-31 E03481-000 2021-08-31 E03481-000 2020-09-01 2021-08-31 E03481-000 2025-11-19 jpcrp030000-asr_E03481-000:AbeToruMember E03481-000 2025-11-19 jpcrp030000-asr_E03481-000:TamuraEijiMember E03481-000 2025-11-19 jpcrp030000-asr_E03481-000:AkihoToruMember E03481-000 2025-11-19 jpcrp030000-asr_E03481-000:NakagawaKeijuMember E03481-000 2025-11-19 jpcrp030000-asr_E03481-000:NemotoNachikaMember E03481-000 2025-11-19 jpcrp030000-asr_E03481-000:NakazawaYujiMember E03481-000 2025-11-19 jpcrp030000-asr_E03481-000:TokudaKiyoshiMember E03481-000 2025-11-19 jpcrp030000-asr_E03481-000:OtsukaNorikoMember E03481-000 2025-11-19 jpcrp030000-asr_E03481-000:KishimotoYukikoMember E03481-000 2025-11-19 jpcrp030000-asr_E03481-000:SunayamaKoichiMember E03481-000 2025-11-19 jpcrp030000-asr_E03481-000:NakamuraMasaruMember E03481-000 2025-11-19 jpcrp030000-asr_E03481-000:ToshimitsuTakeshiMember E03481-000 2024-09-01 2025-08-31 jpcrp_cor:ConsolidatedAccountingGroupMember E03481-000 2023-09-01 2024-08-31 jpcrp_cor:ConsolidatedAccountingGroupMember E03481-000 2022-09-01 2023-08-31 jpcrp_cor:ConsolidatedAccountingGroupMember E03481-000 2021-09-01 2022-08-31 jpcrp_cor:ConsolidatedAccountingGroupMember E03481-000 2013-09-01 2014-08-31 E03481-000 2013-09-01 2014-08-31 jpcrp_cor:ConsolidatedAccountingGroupMember E03481-000 2025-11-19 jpcrp030000-asr_E03481-000:MizoguchiTakaharuMember E03481-000 2025-11-19 jpcrp030000-asr_E03481-000:OgasawaraMichiakiMember E03481-000 2025-11-19 jpcrp030000-asr_E03481-000:MinamiShigeyoshiMember E03481-000 2024-08-31 jpcrp030000-asr_E03481-000:BSDigitalBroadcastingReportableSegmentsMember E03481-000 2023-09-01 2024-08-31 jpcrp030000-asr_E03481-000:BSDigitalBroadcastingReportableSegmentsMember E03481-000 2024-08-31 jpcrp030000-asr_E03481-000:MerchandiseSalesReportableSegmentsMember E03481-000 2023-09-01 2024-08-31 jpcrp030000-asr_E03481-000:MerchandiseSalesReportableSegmentsMember E03481-000 2024-08-31 jpcrp_cor:ReconcilingItemsMember E03481-000 2024-08-31 jpcrp_cor:TotalOfReportableSegmentsAndOthersMember E03481-000 2023-09-01 2024-08-31 jpcrp_cor:ReconcilingItemsMember E03481-000 2025-08-31 jpcrp_cor:ReconcilingItemsMember E03481-000 2025-08-31 jpcrp_cor:TotalOfReportableSegmentsAndOthersMember E03481-000 2025-08-31 jpcrp030000-asr_E03481-000:BSDigitalBroadcastingReportableSegmentsMember E03481-000 2025-08-31 jpcrp030000-asr_E03481-000:MerchandiseSalesReportableSegmentsMember E03481-000 2024-09-01 2025-08-31 jpcrp_cor:ReconcilingItemsMember E03481-000 2024-09-01 2025-08-31 jpcrp_cor:TotalOfReportableSegmentsAndOthersMember E03481-000 2024-09-01 2025-08-31 jpcrp_cor:OperatingSegmentsNotIncludedInReportableSegmentsAndOtherRevenueGeneratingBusinessActivitiesMember E03481-000 2024-09-01 2025-08-31 jpcrp_cor:ReportableSegmentsMember E03481-000 2024-09-01 2025-08-31 jpcrp030000-asr_E03481-000:BSDigitalBroadcastingReportableSegmentsMember E03481-000 2024-09-01 2025-08-31 jpcrp030000-asr_E03481-000:MerchandiseSalesReportableSegmentsMember E03481-000 2024-09-01 2025-08-31 jpcrp_cor:DirectorsExcludingOutsideDirectorsMember E03481-000 2024-09-01 2025-08-31 jpcrp_cor:DirectorsAppointedAsAuditAndSupervisoryCommitteeMembersExcludingOutsideDirectorsMember E03481-000 2024-09-01 2025-08-31 jpcrp_cor:OutsideDirectorsAndOtherOfficersMember E03481-000 2023-09-01 2024-08-31 jppfs_cor:ValuationDifferenceOnAvailableForSaleSecuritiesMember E03481-000 2023-09-01 2024-08-31 jppfs_cor:ShareholdersEquityMember E03481-000 2023-09-01 2024-08-31 jppfs_cor:TreasuryStockMember E03481-000 2023-09-01 2024-08-31 jppfs_cor:RetainedEarningsMember E03481-000 2023-09-01 2024-08-31 jppfs_cor:CapitalSurplusMember E03481-000 2023-09-01 2024-08-31 jppfs_cor:CapitalStockMember E03481-000 2024-08-31 jppfs_cor:NonControllingInterestsMember E03481-000 2024-08-31 jppfs_cor:SubscriptionRightsToSharesMember E03481-000 2023-08-31 jppfs_cor:NonConsolidatedMember jppfs_cor:ValuationAndTranslationAdjustmentsMember E03481-000 2023-08-31 jppfs_cor:ValuationDifferenceOnAvailableForSaleSecuritiesMember jppfs_cor:NonConsolidatedMember E03481-000 2023-08-31 jppfs_cor:ShareholdersEquityMember jppfs_cor:NonConsolidatedMember E03481-000 2023-08-31 jppfs_cor:TreasuryStockMember jppfs_cor:NonConsolidatedMember E03481-000 2023-08-31 jppfs_cor:NonConsolidatedMember jppfs_cor:RetainedEarningsMember E03481-000 2023-08-31 jppfs_cor:NonConsolidatedMember jppfs_cor:RetainedEarningsBroughtForwardMember E03481-000 2023-08-31 jppfs_cor:LegalRetainedEarningsMember jppfs_cor:NonConsolidatedMember E03481-000 2023-08-31 jppfs_cor:CapitalSurplusMember jppfs_cor:NonConsolidatedMember E03481-000 2023-08-31 jppfs_cor:OtherCapitalSurplusMember jppfs_cor:NonConsolidatedMember E03481-000 2023-08-31 jppfs_cor:NonConsolidatedMember jppfs_cor:LegalCapitalSurplusMember E03481-000 2024-08-31 jppfs_cor:NonConsolidatedMember jppfs_cor:RetainedEarningsBroughtForwardMember E03481-000 2024-08-31 jppfs_cor:LegalRetainedEarningsMember jppfs_cor:NonConsolidatedMember E03481-000 2024-08-31 jppfs_cor:CapitalSurplusMember jppfs_cor:NonConsolidatedMember E03481-000 2024-08-31 jppfs_cor:OtherCapitalSurplusMember jppfs_cor:NonConsolidatedMember E03481-000 2024-08-31 jppfs_cor:LegalCapitalSurplusMember jppfs_cor:NonConsolidatedMember E03481-000 2024-08-31 jppfs_cor:CapitalStockMember jppfs_cor:NonConsolidatedMember E03481-000 2023-08-31 jppfs_cor:SubscriptionRightsToSharesMember jppfs_cor:NonConsolidatedMember E03481-000 2025-08-31 jpcrp_cor:No4MajorShareholdersMember E03481-000 2025-08-31 jpcrp_cor:No3MajorShareholdersMember E03481-000 2025-08-31 jpcrp_cor:No2MajorShareholdersMember E03481-000 2025-08-31 jpcrp_cor:No1MajorShareholdersMember E03481-000 2023-08-31 jppfs_cor:RemeasurementsOfDefinedBenefitPlansMember E03481-000 2024-09-01 2025-08-31 jppfs_cor:NonControllingInterestsMember E03481-000 2024-09-01 2025-08-31 jppfs_cor:SubscriptionRightsToSharesMember E03481-000 2024-09-01 2025-08-31 jppfs_cor:ValuationAndTranslationAdjustmentsMember E03481-000 2024-09-01 2025-08-31 jppfs_cor:RemeasurementsOfDefinedBenefitPlansMember E03481-000 2024-09-01 2025-08-31 jppfs_cor:ValuationDifferenceOnAvailableForSaleSecuritiesMember E03481-000 2024-09-01 2025-08-31 jppfs_cor:ShareholdersEquityMember E03481-000 2024-09-01 2025-08-31 jppfs_cor:CapitalStockMember E03481-000 2024-09-01 2025-08-31 jppfs_cor:TreasuryStockMember E03481-000 2024-09-01 2025-08-31 jppfs_cor:RetainedEarningsMember E03481-000 2024-09-01 2025-08-31 jppfs_cor:CapitalSurplusMember E03481-000 2025-08-31 jppfs_cor:NonControllingInterestsMember E03481-000 2023-08-31 jppfs_cor:NonConsolidatedMember jppfs_cor:CapitalStockMember E03481-000 2024-08-31 jppfs_cor:RemeasurementsOfDefinedBenefitPlansMember E03481-000 2024-08-31 jppfs_cor:ValuationDifferenceOnAvailableForSaleSecuritiesMember E03481-000 2020-09-01 2021-08-31 jppfs_cor:NonConsolidatedMember E03481-000 2025-08-31 jpcrp_cor:No10MajorShareholdersMember E03481-000 2025-08-31 jpcrp_cor:No9MajorShareholdersMember E03481-000 2025-08-31 jpcrp_cor:No8MajorShareholdersMember E03481-000 2025-08-31 jpcrp_cor:No7MajorShareholdersMember E03481-000 2025-08-31 jpcrp_cor:No6MajorShareholdersMember E03481-000 2021-08-31 jppfs_cor:NonConsolidatedMember E03481-000 2024-08-31 jppfs_cor:ShareholdersEquityMember E03481-000 2024-08-31 jppfs_cor:TreasuryStockMember E03481-000 2024-08-31 jppfs_cor:RetainedEarningsMember E03481-000 2024-08-31 jppfs_cor:CapitalSurplusMember E03481-000 2024-08-31 jppfs_cor:CapitalStockMember E03481-000 2024-09-01 2025-08-31 jpcrp_cor:UnallocatedAmountsAndEliminationMember E03481-000 2023-09-01 2024-08-31 jpcrp_cor:UnallocatedAmountsAndEliminationMember E03481-000 2025-08-31 jpcrp_cor:UnallocatedAmountsAndEliminationMember E03481-000 2024-08-31 jpcrp_cor:OperatingSegmentsNotIncludedInReportableSegmentsAndOtherRevenueGeneratingBusinessActivitiesMember E03481-000 2024-08-31 jpcrp_cor:ReportableSegmentsMember E03481-000 2023-09-01 2024-08-31 jpcrp_cor:TotalOfReportableSegmentsAndOthersMember E03481-000 2023-09-01 2024-08-31 jpcrp_cor:OperatingSegmentsNotIncludedInReportableSegmentsAndOtherRevenueGeneratingBusinessActivitiesMember E03481-000 2024-08-31 jpcrp_cor:UnallocatedAmountsAndEliminationMember E03481-000 2023-09-01 2024-08-31 jpcrp_cor:ReportableSegmentsMember E03481-000 2025-08-31 jpcrp_cor:No5MajorShareholdersMember E03481-000 2024-08-31 jppfs_cor:ValuationAndTranslationAdjustmentsMember E03481-000 2024-09-01 2025-08-31 jppfs_cor:NonConsolidatedMember jppfs_cor:GeneralReserveMember E03481-000 2023-08-31 jppfs_cor:CapitalSurplusMember E03481-000 2023-08-31 jppfs_cor:CapitalStockMember E03481-000 2024-09-01 2025-08-31 jppfs_cor:NonConsolidatedMember jppfs_cor:OtherCapitalSurplusMember E03481-000 2024-09-01 2025-08-31 jppfs_cor:NonConsolidatedMember jppfs_cor:LegalCapitalSurplusMember E03481-000 2024-09-01 2025-08-31 jppfs_cor:NonConsolidatedMember jppfs_cor:CapitalStockMember E03481-000 2025-08-31 jppfs_cor:NonConsolidatedMember jppfs_cor:SubscriptionRightsToSharesMember E03481-000 2023-08-31 jppfs_cor:NonControllingInterestsMember E03481-000 2023-08-31 jppfs_cor:SubscriptionRightsToSharesMember E03481-000 2023-08-31 jppfs_cor:ValuationAndTranslationAdjustmentsMember E03481-000 2025-08-31 jppfs_cor:NonConsolidatedMember jppfs_cor:ValuationAndTranslationAdjustmentsMember E03481-000 2025-08-31 jppfs_cor:NonConsolidatedMember jppfs_cor:ValuationDifferenceOnAvailableForSaleSecuritiesMember E03481-000 2023-08-31 jppfs_cor:TreasuryStockMember E03481-000 2025-08-31 jppfs_cor:NonConsolidatedMember jppfs_cor:TreasuryStockMember E03481-000 2025-08-31 jppfs_cor:NonConsolidatedMember jppfs_cor:RetainedEarningsMember E03481-000 2025-08-31 jppfs_cor:NonConsolidatedMember jppfs_cor:RetainedEarningsBroughtForwardMember E03481-000 2025-08-31 jppfs_cor:NonConsolidatedMember jppfs_cor:LegalRetainedEarningsMember E03481-000 2025-08-31 jppfs_cor:NonConsolidatedMember jppfs_cor:CapitalSurplusMember E03481-000 2025-08-31 jppfs_cor:NonConsolidatedMember jppfs_cor:OtherCapitalSurplusMember E03481-000 2023-09-01 2024-08-31 jppfs_cor:NonConsolidatedMember jppfs_cor:ValuationDifferenceOnAvailableForSaleSecuritiesMember E03481-000 2023-09-01 2024-08-31 jppfs_cor:NonConsolidatedMember jppfs_cor:ShareholdersEquityMember E03481-000 2023-09-01 2024-08-31 jppfs_cor:NonConsolidatedMember jppfs_cor:TreasuryStockMember E03481-000 2023-09-01 2024-08-31 jppfs_cor:NonConsolidatedMember jppfs_cor:RetainedEarningsMember E03481-000 2023-09-01 2024-08-31 jppfs_cor:NonConsolidatedMember jppfs_cor:RetainedEarningsBroughtForwardMember E03481-000 2023-09-01 2024-08-31 jppfs_cor:NonConsolidatedMember jppfs_cor:LegalRetainedEarningsMember E03481-000 2023-09-01 2024-08-31 jppfs_cor:NonConsolidatedMember jppfs_cor:CapitalSurplusMember E03481-000 2023-09-01 2024-08-31 jppfs_cor:NonConsolidatedMember jppfs_cor:OtherCapitalSurplusMember E03481-000 2023-09-01 2024-08-31 jppfs_cor:NonConsolidatedMember jppfs_cor:LegalCapitalSurplusMember E03481-000 2023-09-01 2024-08-31 jppfs_cor:CapitalStockMember jppfs_cor:NonConsolidatedMember E03481-000 2024-08-31 jppfs_cor:NonConsolidatedMember jppfs_cor:ValuationAndTranslationAdjustmentsMember E03481-000 2025-08-31 jppfs_cor:NonConsolidatedMember jppfs_cor:ShareholdersEquityMember E03481-000 2024-09-01 2025-08-31 jppfs_cor:NonConsolidatedMember E03481-000 2024-08-31 jppfs_cor:NonConsolidatedMember jppfs_cor:ValuationDifferenceOnAvailableForSaleSecuritiesMember E03481-000 2024-08-31 jppfs_cor:ShareholdersEquityMember jppfs_cor:NonConsolidatedMember E03481-000 2023-08-31 jppfs_cor:ValuationDifferenceOnAvailableForSaleSecuritiesMember E03481-000 2023-08-31 jppfs_cor:ShareholdersEquityMember E03481-000 2025-08-31 jppfs_cor:NonConsolidatedMember E03481-000 2024-08-31 jppfs_cor:NonConsolidatedMember E03481-000 2023-09-01 2024-08-31 jppfs_cor:NonConsolidatedMember E03481-000 2023-08-31 jppfs_cor:NonConsolidatedMember E03481-000 2022-09-01 2023-08-31 jppfs_cor:NonConsolidatedMember E03481-000 2022-08-31 jppfs_cor:NonConsolidatedMember E03481-000 2021-09-01 2022-08-31 jppfs_cor:NonConsolidatedMember E03481-000 2023-08-31 jppfs_cor:RetainedEarningsMember E03481-000 2024-08-31 jppfs_cor:NonConsolidatedMember jppfs_cor:TreasuryStockMember E03481-000 2024-08-31 jppfs_cor:NonConsolidatedMember jppfs_cor:RetainedEarningsMember E03481-000 2025-08-31 jpcrp_cor:Row5Member E03481-000 2025-08-31 jpcrp_cor:Row6Member E03481-000 2025-08-31 jpcrp_cor:Row7Member xbrli:pure iso4217:JPY iso4217:JPY xbrli:shares xbrli:shares utr:tCO2e