Advance CreateAdvance Create Co.,Ltd.8798東証プライム保険業FY ending Sep 2025, consolidated, J-GAAP
It lost about ¥4 for every ¥100 of sales at the operating level. Revenue changed -15.0% from the prior year.
Net margin × asset turnover = ROA; ROA × financial leverage = ROE
| Period | Net margin | Asset turnover | ROA | Financial leverage | ROE |
|---|---|---|---|---|---|
| 2021 | 11.8% | 0.93× | 11.0% | 1.79× | 19.6% |
| 2022 | 11.1% | 0.98× | 10.8% | 3.21× | 34.7% |
| 2023 | — | —× | -23.2% | —× | — |
| 2024 | — | —× | -23.8% | —× | — |
| 2025 | — | —× | -13.9% | —× | — |
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 | 11,020 | 11,861 | 10,374 | 8,143 | 6,921 |
| Cost of revenue | 2,452 | 2,638 | 3,965 | 2,031 | 1,389 |
| Gross profit | 8,568 | 9,223 | 6,410 | 6,111 | 5,533 |
| SG&A | 6,526 | 7,161 | 7,712 | 6,502 | 5,819 |
| Operating income | 2,042 | 2,061 | -1,303 | -391 | -287 |
| Pretax income | 1,906 | 1,974 | -2,253 | -1,808 | -1,159 |
| Income tax | 610 | 662 | 180 | 5 | 25 |
| Net income attributable to owners | 1,295 | 1,312 | -2,433 | -1,813 | -1,184 |
| Operating margin | 18.5% | 17.4% | -12.6% | -4.8% | -4.1% |
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 | ¥3.21B | ¥2.27B | ¥1.19B | ¥941.2M | ¥5.29B |
| Total assets | ¥11.8B | ¥12.5B | ¥8.48B | ¥6.77B | ¥10.2B |
| Net assets | ¥6.72B | ¥835.7M | -¥3.23B | -¥5.44B | ¥449.6M |
| Share capital | ¥3.16B | ¥3.16B | ¥3.16B | ¥3.34B | ¥100M |
| Trade receivables | ¥1.41B | — | — | — | — |
| Property, plant and equipment | ¥581.4M | — | — | ¥1.9M | ¥1.1M |
| Intangible assets excluding goodwill | ¥792.9M | — | — | ¥115.5M | ¥79.2M |
| Investment securities | ¥328.6M | — | — | ¥30.4M | ¥17.2M |
| Current assets | ¥7.97B | — | — | ¥5.51B | ¥9.1B |
| Current liabilities | ¥3.27B | — | — | ¥5.84B | ¥7.89B |
| Short-term borrowings | — | — | — | ¥2.72B | ¥4.64B |
| Long-term borrowings | ¥86M | — | — | ¥164.6M | ¥150.2M |
| Bonds | ¥600M | — | — | ¥350M | ¥250M |
| Interest-bearing debt | — | — | — | ¥3.23Bderived | ¥5.04Bderived |
| Total liabilities | ¥5.09B | — | — | ¥12.2B | ¥9.76B |
| Equity attributable to owners of parent | ¥6.61B | — | — | -¥5.45B | ¥449.3M |
| Retained earnings | ¥3.27B | — | — | -¥8.83B | -¥1.27B |
| Treasury stock | -¥404.3M | — | — | -¥423.8M | -¥378.4M |
EDINET (FSA Japan)
訂正有価証券報告書－第30期(2024/10/01－2025/09/30)
EDINET (FSA Japan)
訂正有価証券報告書－第29期(2023/10/01－2024/09/30)
EDINET (FSA Japan)
有価証券報告書－第28期(2022/10/01－2023/09/30)
EDINET (FSA Japan)
有価証券報告書－第27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26期(令和2年10月1日－令和3年9月30日)
EDINET (FSA Japan)
訂正有価証券報告書－第25期(令和1年10月1日－令和2年9月30日)
Extracted from XBRL: 45 / Derived from other figures: 2
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