4Cs HD4Cs HD Co., Ltd.3726東証スタンダード小売業FY ending Sep 2025, consolidated, J-GAAP
It lost about ¥7 for every ¥100 of sales at the operating level. Revenue changed +8.1% from the prior year.
Net margin × asset turnover = ROA; ROA × financial leverage = ROE
| Period | Net margin | Asset turnover | ROA | Financial leverage | ROE |
|---|---|---|---|---|---|
| 2021 | — | —× | -9.8% | —× | — |
| 2022 | — | —× | -9.6% | —× | — |
| 2023 | — | —× | -17.6% | —× | — |
| 2024 | — | —× | -13.9% | —× | — |
| 2025 | — | —× | -9.2% | —× | — |
Financial leverage can raise ROE; a higher value alone does not describe a company's overall condition.
Annual trends in tangible-asset ratios and goodwill balance.
Ratios are derived from reported values. Goodwill is shown only when separately reported; it is not inferred from combined intangible assets. Definition
Track R&D investment and how long operating capital remains tied up before sales turn into cash.
R&D is shown only for years with machine-readable disclosure. Days are estimates using year-end receivables, inventory and payables divided by annual revenue or cost of sales; financial companies are excluded.
| Item | FY ending Sep 2021 | FY ending Sep 2022 | FY ending Sep 2023 | FY ending Sep 2024 | FY ending Sep 2025 |
|---|---|---|---|---|---|
| Revenue | 2,469 | 2,325 | 2,137 | 2,258 | 2,441 |
| Cost of revenue | 694 | 745 | 705 | 764 | 780 |
| Gross profit | 1,775 | 1,579 | 1,431 | 1,493 | 1,661 |
| SG&A | 1,927 | 1,698 | 1,646 | 1,620 | 1,826 |
| Operating income | -148 | -119 | -214 | -126 | -165 |
| Pretax income | -192 | -147 | -260 | -257 | -243 |
| Income tax | -14 | 10 | 12 | 16 | 1 |
| Net income attributable to owners | -178 | -157 | -273 | -273 | -244 |
| Operating margin | -6.0% | -5.1% | -10.0% | -5.6% | -6.8% |
Year-end figures from filings. Unreported items are omitted. Interest-bearing debt excludes lease liabilities.
Each bar totals 100% of assets; other is the residual.
| Item | FY ending Sep 2021 | FY ending Sep 2022 | FY ending Sep 2023 | FY ending Sep 2024 | FY ending Sep 2025 |
|---|---|---|---|---|---|
| Cash and equivalents | ¥770.1M | ¥599.4M | ¥489.4M | ¥786.6M | ¥439.1M |
| Total assets | ¥1.82B | ¥1.45B | ¥1.64B | ¥2.29B | ¥2.99B |
| Net assets | ¥595.5M | ¥454.1M | ¥518.2M | ¥1.17B | ¥1.66B |
| Share capital | ¥983.1M | ¥992.4M | ¥1.12B | ¥1.59B | ¥1.95B |
| Trade receivables | ¥175.7M | — | — | — | — |
| Property, plant and equipment | ¥36.6M | ¥570K | ¥540K | ¥332K | ¥13M |
| Intangible assets excluding goodwill | ¥218.5M | ¥179.5M | ¥316.7M | ¥266.4M | ¥312.5M |
| Goodwill | ¥62.5M | ¥53.2M | ¥213.7M | ¥186.2M | ¥195M |
| Current assets | ¥1.45B | ¥1.18B | ¥1.24B | ¥1.95B | ¥2.6B |
| Current liabilities | ¥782.7M | ¥704.7M | ¥685.9M | ¥911.3M | ¥1.09B |
| Short-term borrowings | ¥300M | ¥300M | ¥300M | ¥200M | ¥340M |
| Long-term borrowings | ¥349.2M | ¥221.8M | ¥144.5M | ¥69.4M | ¥174.3M |
| Bonds | — | — | ¥200M | — | — |
| Interest-bearing debt | — | — | ¥644.5Mderived | — | — |
| Total liabilities | ¥1.23B | ¥1000M | ¥1.13B | ¥1.12B | ¥1.33B |
| Equity attributable to owners of parent | ¥586.6M | ¥448.6M | ¥515.4M | ¥1.17B | ¥1.64B |
| Retained earnings | -¥787.1M | -¥943.6M | -¥1.22B | -¥1.49B | -¥1.73B |
| Treasury stock | -¥59.7M | -¥59.7M | -¥3.2M | -¥2.9M | -¥3.1M |
EDINET (FSA Japan)
訂正有価証券報告書－第23期(2024/10/01－2025/09/30)
EDINET (FSA Japan)
有価証券報告書－第22期(2023/10/01－2024/09/30)
EDINET (FSA Japan)
有価証券報告書－第21期(2022/10/01－2023/09/30)
EDINET (FSA Japan)
有価証券報告書－第20期(令和3年10月1日－令和4年9月30日)
EDINET (FSA Japan)
有価証券報告書－第19期(令和2年10月1日－令和3年9月30日)
EDINET (FSA Japan)
有価証券報告書－第18期(令和1年10月1日－令和2年9月30日)
Extracted from XBRL: 46 / Derived from other figures: 1
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