AbalanceAbalance Corporation3856東証スタンダード情報・通信業FY ending Mar 2026, consolidated, J-GAAP

Abalance revenue and profit

Out of every ¥100 of sales, about ¥12 is left as operating profit. Revenue changed +91.3% from the prior year, operating profit +445.8%.

Five-year trend

Revenue¥120.2B
FY ending Jun 2024: ¥209B¥209BFY ending Mar 2025: ¥62.8B¥62.8BFY ending Mar 2026: ¥120.2B¥120.2BFY24FY25FY26
Operating income¥13.9B
FY ending Jun 2024: ¥23.3B¥23.3BFY ending Mar 2025: ¥2.55B¥2.55BFY ending Mar 2026: ¥13.9B¥13.9BFY24FY25FY26
Operating margin11.6%
FY ending Jun 2024: 11.2%11.2%FY ending Mar 2025: 4.1%4.1%FY ending Mar 2026: 11.6%11.6%FY24FY25FY26

What drives ROE

Net margin × asset turnover = ROA; ROA × financial leverage = ROE

Net margin6.4%
Asset turnover0.76×
ROA4.9%
ROA4.9%
Financial leverage5.22×
ROE25.5%

Denominators: average assets and average equity. Derived from reported values; ROE is shown only for positive profit and equity.

Net margin6.4%
2024: 4.6%4.6%2026: 6.4%6.4%242526
Asset turnover0.76×
2024: 1.39×1.39×2026: 0.76×0.76×242526
ROA4.9%
2024: 6.3%6.3%2025: -0.2%-0.2%2026: 4.9%4.9%242526
Financial leverage5.22×
2024: 3.29×3.29×2026: 5.22×5.22×242526
ROE25.5%
2024: 20.9%20.9%2026: 25.5%25.5%242526
PeriodNet marginAsset turnoverROAFinancial leverageROE
20244.6%1.39×6.3%3.29×20.9%
2025——×-0.2%—×—
20266.4%0.76×4.9%5.22×25.5%

Financial leverage can raise ROE; a higher value alone does not describe a company's overall condition.

Asset intensity and goodwill

Annual trends in tangible-asset ratios and goodwill balance.

PPE ÷ revenue48.5%
2025: 77.3%77.3%2026: 48.5%48.5%242526
PPE ÷ total assets34.5%
2025: 33.1%33.1%2026: 34.5%34.5%242526
Goodwill ÷ parent equity9.5%
2025: 16.9%16.9%2026: 9.5%9.5%242526
Goodwill balance¥3.55B
2025: ¥3.9B¥3.9B2026: ¥3.55B¥3.55B242526

Ratios are derived from reported values. Goodwill is shown only when separately reported; it is not inferred from combined intangible assets. Definition

Investment and working-capital efficiency

Track R&D investment and how long operating capital remains tied up before sales turn into cash.

R&D spending¥32M
2025: ¥48M¥48M2026: ¥32M¥32M242526
R&D / revenue0.0%
2025: 0.1%0.1%2026: 0.0%0.0%242526

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.

Income statement (JPY millions)

ItemFY ending Jun 2024FY ending Mar 2025FY ending Mar 2026
Revenue208,97262,828120,169
Cost of revenue164,39850,44491,122
Gross profit44,57312,38329,046
SG&A21,2249,83115,118
Operating income23,3492,55213,928
Pretax income24,2781,64815,512
Income tax4,0754195,575
Net income attributable to owners9,530-3147,722
Operating margin11.2%4.1%11.6%

Balance sheet (reported items)

Year-end figures from filings. Unreported items are omitted. Interest-bearing debt excludes lease liabilities.

Assets

Cash 13%
Property, plant and equipment 35%
4%
1%
Other assets 47%

Funding

Other liabilities 69%
Equity 31%
0%

Each bar totals 100% of assets; other is the residual.

ItemFY ending Jun 2024FY ending Mar 2025FY ending Mar 2026
Cash and equivalents¥37B¥25.9B¥22.6B
Total assets¥150.2B¥146.8B¥168.9B
Net assets¥45.6B¥45B¥52.3B
Share capital¥2.52B¥2.52B¥2.77B
Property, plant and equipment—¥48.6B¥58.2B
Intangible assets excluding goodwill—¥4.15B¥3.77B
Goodwill—¥3.9B¥3.55B
Investment securities—¥1.45B¥1.45B
Current assets—¥90.7B¥103.7B
Current liabilities—¥81B¥99.4B
Short-term borrowings—¥32.3B¥33.6B
Long-term borrowings—¥11.3B¥7.67B
Total liabilities—¥101.8B¥116.6B
Non-controlling interests—¥21.9B¥10.4B
Equity attributable to owners of parent—¥23.1B¥37.4B
Retained earnings—¥18.3B¥25.9B
Treasury stock—-¥91M-¥24M

Sources

Show source documents (2)
  • EDINET (FSA Japan)

    有価証券報告書-第27期(2025/04/01-2026/03/31)

    ID S100YXMA2026-08-19Open
  • EDINET (FSA Japan)

    有価証券報告書-第26期(2024/07/01-2025/03/31)

    ID S100W9LG2025-06-30Open

Extracted from XBRL: 51 / Derived from other figures: 1

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