AFC-HD AMS Life ScienceAFC-HD AMS Life Science Co.,Ltd.2927東証スタンダード食料品FY ending Aug 2025, consolidated, J-GAAP
Out of every ¥100 of sales, about ¥7 is left as operating profit. Revenue changed +8.2% from the prior year, operating profit +25.8%.
Net margin × asset turnover = ROA; ROA × financial leverage = ROE
Denominators: average assets and average equity. Derived from reported values; ROE is shown only for positive profit and equity.
| Period | Net margin | Asset turnover | ROA | Financial leverage | ROE |
|---|---|---|---|---|---|
| 2021 | 6.7% | 0.63× | 4.2% | 3.02× | 12.6% |
| 2022 | 3.2% | 0.63× | 2.0% | 3.02× | 6.1% |
| 2023 | 4.3% | 0.65× | 2.8% | 3.09× | 8.7% |
| 2024 | 4.1% | 0.69× | 2.8% | 3.27× | 9.3% |
| 2025 | 4.4% | 0.68× | 3.0% | 3.32× | 10.0% |
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 Aug 2021 | FY ending Aug 2022 | FY ending Aug 2023 | FY ending Aug 2024 | FY ending Aug 2025 |
|---|---|---|---|---|---|
| Revenue | 22,368 | 23,025 | 25,579 | 30,185 | 32,655 |
| Cost of revenue | 15,503 | 14,442 | 16,256 | 19,694 | 21,394 |
| Gross profit | 6,865 | 8,583 | 9,323 | 10,492 | 11,261 |
| SG&A | 4,620 | 7,568 | 7,687 | 8,576 | 8,852 |
| Operating income | 2,245 | 1,015 | 1,636 | 1,916 | 2,410 |
| Pretax income | 2,158 | 1,235 | 1,546 | 1,911 | 2,201 |
| Income tax | 662 | 498 | 439 | 665 | 732 |
| Net income attributable to owners | 1,496 | 735 | 1,103 | 1,252 | 1,449 |
| Operating margin | 10.0% | 4.4% | 6.4% | 6.3% | 7.4% |
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 Aug 2021 | FY ending Aug 2022 | FY ending Aug 2023 | FY ending Aug 2024 | FY ending Aug 2025 |
|---|---|---|---|---|---|
| Cash and equivalents | ¥8.67B | ¥10.3B | ¥11.1B | ¥12.1B | ¥11.2B |
| Total assets | ¥35.8B | ¥37.3B | ¥41.1B | ¥47B | ¥48.7B |
| Net assets | ¥12.7B | ¥12.4B | ¥13.2B | ¥14B | ¥15.2B |
| Share capital | ¥2.13B | ¥2.13B | ¥2.13B | ¥2.13B | ¥2.13B |
| Trade receivables | ¥2.24B | — | — | — | — |
| Property, plant and equipment | ¥16B | ¥15.9B | ¥17.1B | ¥19.4B | ¥21.3B |
| Intangible assets excluding goodwill | ¥1.65B | ¥1.46B | ¥1.38B | ¥2.52B | ¥2.02B |
| Goodwill | ¥1.49B | ¥1.34B | ¥1.29B | ¥2.35B | ¥1.87B |
| Investment securities | ¥736.4M | ¥849M | ¥540.1M | ¥588.8M | ¥568M |
| Current assets | ¥15.9B | ¥17.1B | ¥19.9B | ¥22.1B | ¥22.3B |
| Current liabilities | ¥11.8B | ¥13.2B | ¥14.9B | ¥17.6B | ¥26B |
| Trade payables | ¥2.97B | ¥3.41B | ¥3.27B | ¥3.59B | ¥3.62B |
| Short-term borrowings | ¥3.96B | ¥6.82B | ¥7.91B | ¥9.08B | ¥9.47B |
| Long-term borrowings | ¥9.69B | ¥10.1B | ¥11.3B | ¥13.3B | ¥5.48B |
| Total liabilities | ¥23.1B | ¥24.9B | ¥27.9B | ¥33.1B | ¥33.5B |
| Non-controlling interests | ¥743.4M | ¥6.1M | ¥48.6M | ¥24.3M | ¥123.9M |
| Equity attributable to owners of parent | ¥11.8B | ¥12.3B | ¥13B | ¥13.9B | ¥15B |
| Retained earnings | ¥7.42B | ¥7.88B | ¥8.59B | ¥9.42B | ¥10.4B |
| Treasury stock | -¥141.4M | -¥305.4M | -¥353.3M | -¥275M | -¥255.3M |
EDINET (FSA Japan)
有価証券報告書－第45期(2024/09/01－2025/08/31)
EDINET (FSA Japan)
有価証券報告書－第44期(2023/09/01－2024/08/31)
EDINET (FSA Japan)
有価証券報告書－第43期(2022/09/01－2023/08/31)
EDINET (FSA Japan)
有価証券報告書－第42期(令和3年9月1日－令和4年8月31日)
EDINET (FSA Japan)
訂正有価証券報告書－第41期(令和2年9月1日－令和3年8月31日)
EDINET (FSA Japan)
有価証券報告書－第40期(令和1年9月1日－令和2年8月31日)
Extracted from XBRL: 55 / Derived from other figures: 1
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