Ai Partners FinancialAi Partners Financial Inc.7345東証グロースその他金融業FY ending Mar 2026, consolidated, J-GAAP
Out of every ¥100 of sales, about ¥2 is left as operating profit. Revenue changed +20.7% from the prior year, and it swung back to an operating profit.
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 |
|---|---|---|---|---|---|
| 2022 | 1.7% | 3.16× | 5.4% | 1.38× | 7.5% |
| 2023 | — | —× | -12.0% | —× | — |
| 2024 | 0.2% | 3.59× | 0.7% | 1.64× | 1.2% |
| 2025 | — | —× | -0.9% | —× | — |
| 2026 | 2.0% | 3.93× | 7.8% | 1.73× | 13.4% |
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
| Item | FY ending Mar 2022 | FY ending Mar 2023 | FY ending Mar 2024 | FY ending Mar 2025 | FY ending Mar 2026 |
|---|---|---|---|---|---|
| Revenue | 3,807 | 3,000 | 3,733 | 3,797 | 4,585 |
| Cost of revenue | 2,944 | 2,335 | 2,962 | 3,045 | 3,702 |
| Gross profit | 863 | 665 | 771 | 752 | 883 |
| SG&A | 746 | 786 | 757 | 754 | 773 |
| Operating income | 117 | -121 | 14 | -2 | 110 |
| Pretax income | 109 | -121 | 13 | -3 | 113 |
| Income tax | 44 | 11 | 6 | 7 | 22 |
| Net income attributable to owners | 65 | -132 | 7 | -10 | 90 |
| Operating margin | 3.1% | -4.0% | 0.4% | -0.1% | 2.4% |
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 Mar 2022 | FY ending Mar 2023 | FY ending Mar 2024 | FY ending Mar 2025 | FY ending Mar 2026 |
|---|---|---|---|---|---|
| Cash and equivalents | ¥724.9M | ¥542.3M | ¥518.7M | ¥495.3M | ¥597.3M |
| Total assets | ¥1.21B | ¥998.6M | ¥1.08B | ¥1B | ¥1.33B |
| Net assets | ¥870.7M | ¥635.2M | ¥634.1M | ¥630.3M | ¥718.9M |
| Share capital | ¥323.9M | ¥324.3M | ¥332.6M | ¥342M | ¥342.1M |
| Property, plant and equipment | ¥62.2M | ¥71.8M | ¥55.2M | ¥40.9M | ¥32.5M |
| Intangible assets excluding goodwill | ¥576K | ¥2.8M | ¥2.1M | ¥1.4M | ¥905K |
| Current assets | ¥1.03B | ¥817.7M | ¥903.8M | ¥833.6M | ¥1.17B |
| Current liabilities | ¥292.9M | ¥303.7M | ¥401.7M | ¥330.5M | ¥566.8M |
| Total liabilities | ¥334.8M | ¥363.4M | ¥449.2M | ¥369.9M | ¥612.2M |
| Equity attributable to owners of parent | ¥870.7M | ¥635.2M | ¥634.1M | ¥630.3M | ¥718.9M |
| Retained earnings | ¥334.3M | ¥185.6M | ¥180.3M | ¥157.7M | ¥235.1M |
| Treasury stock | -¥40.4M | -¥128M | -¥140.3M | -¥140.3M | -¥129.7M |
EDINET (FSA Japan)
有価証券報告書－第21期(2025/04/01－2026/03/31)
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有価証券報告書－第20期(2024/04/01－2025/03/31)
EDINET (FSA Japan)
有価証券報告書－第19期(2023/04/01－2024/03/31)
EDINET (FSA Japan)
有価証券報告書－第18期(2022/04/01－2023/03/31)
EDINET (FSA Japan)
有価証券報告書－第17期(令和3年4月1日－令和4年3月31日)
EDINET (FSA Japan)
有価証券報告書－第16期(令和2年4月1日－令和3年3月31日)
Extracted from XBRL: 44 / Derived from other figures: 1
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