AcslACSL Ltd.6232東証グロース機械FY ending Dec 2025, consolidated, J-GAAP
It lost about ¥71 for every ¥100 of sales at the operating level. Revenue changed -2.1% from the prior year.
Net margin × asset turnover = ROA; ROA × financial leverage = ROE
| Period | Net margin | Asset turnover | ROA | Financial leverage | ROE |
|---|---|---|---|---|---|
| 2021 | — | —× | -21.4% | —× | — |
| 2022 | — | —× | -48.5% | —× | — |
| 2023 | — | —× | -50.5% | —× | — |
| 2024 | — | —× | -49.1% | —× | — |
| 2025 | — | —× | -26.7% | —× | — |
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 Dec 2021 | FY ending Dec 2022 | FY ending Dec 2023 | FY ending Dec 2024 | FY ending Dec 2025 |
|---|---|---|---|---|---|
| Revenue | 501 | 1,635 | 896 | 2,656 | 2,599 |
| Cost of revenue | 501 | 1,759 | 1,132 | 2,505 | 2,097 |
| Gross profit | 1 | -124 | -235 | 151 | 501 |
| SG&A | 1,190 | 2,079 | 1,836 | 2,444 | 2,342 |
| Operating income | -1,189 | -2,204 | -2,071 | -2,293 | -1,840 |
| Pretax income | -1,222 | -2,583 | -2,533 | -2,381 | -1,360 |
| Income tax | 4 | 10 | 12 | -9 | 4 |
| Net income attributable to owners | -1,226 | -2,592 | -2,543 | -2,371 | -1,364 |
| Operating margin | -237.3% | -134.8% | -231.1% | -86.4% | -70.8% |
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 Dec 2021 | FY ending Dec 2022 | FY ending Dec 2023 | FY ending Dec 2024 | FY ending Dec 2025 |
|---|---|---|---|---|---|
| Cash and equivalents | ¥2.76B | ¥1.36B | ¥1.5B | ¥1.24B | ¥2.02B |
| Total assets | ¥5.72B | ¥4.98B | ¥5.09B | ¥4.56B | ¥5.67B |
| Net assets | ¥5.42B | ¥2.94B | ¥2.26B | ¥194.6M | ¥1.76B |
| Share capital | ¥4.54B | ¥17.5M | ¥971.5M | ¥150M | ¥1.48B |
| Property, plant and equipment | — | ¥57.8M | ¥68.2M | ¥3.7M | ¥5.9M |
| Intangible assets excluding goodwill | ¥132M | ¥216.2M | ¥209M | ¥111.6M | ¥40.7M |
| Investment securities | ¥1.06B | ¥775.9M | ¥242M | ¥197.6M | ¥50M |
| Current assets | ¥4.18B | ¥3.57B | ¥4.2B | ¥3.88B | ¥5.35B |
| Current liabilities | ¥287.1M | ¥2B | ¥1.6B | ¥2.13B | ¥1.05B |
| Short-term borrowings | — | ¥1B | ¥895M | ¥1.32B | — |
| Long-term borrowings | — | — | — | ¥1.44B | ¥1.44B |
| Total liabilities | ¥295.8M | ¥2.04B | ¥2.83B | ¥4.37B | ¥3.91B |
| Non-controlling interests | ¥3.8M | ¥3.5M | ¥1M | ¥382K | ¥223K |
| Equity attributable to owners of parent | ¥5.35B | ¥2.77B | ¥2.14B | ¥77.1M | ¥1.65B |
| Retained earnings | -¥3.7B | -¥2.59B | -¥5.14B | -¥2.46B | -¥2.12B |
| Treasury stock | -¥311K | -¥382K | -¥382K | -¥414K | -¥440K |
EDINET (FSA Japan)
有価証券報告書－第14期(2025/01/01－2025/12/31)
EDINET (FSA Japan)
有価証券報告書－第13期(2024/01/01－2024/12/31)
EDINET (FSA Japan)
有価証券報告書－第12期(2023/01/01－2023/12/31)
EDINET (FSA Japan)
有価証券報告書－第11期(2022/01/01－2022/12/31)
EDINET (FSA Japan)
訂正有価証券報告書－第10期(令和3年4月1日－令和3年12月31日)
Extracted from XBRL: 46 / Derived from other figures: 1
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