AmifaAmifa Co., Ltd.7800東証スタンダード卸売業FY ending Sep 2025, non-consolidated, J-GAAP
Out of every ¥100 of sales, about ¥3 is left as operating profit. Revenue changed +2.8% 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 |
|---|---|---|---|---|---|
| 2021 | 3.7% | 1.59× | 5.9% | 1.30× | 7.6% |
| 2022 | 3.8% | 1.96× | 7.4% | 1.28× | 9.4% |
| 2023 | 1.8% | 2.17× | 3.9% | 1.57× | 6.2% |
| 2024 | — | —× | -6.9% | —× | — |
| 2025 | 2.2% | 2.36× | 5.2% | 1.81× | 9.4% |
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
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 | 4,677 | 5,919 | 8,131 | 8,602 | 8,842 |
| Cost of revenue | 2,606 | 3,543 | 5,430 | 6,156 | 5,969 |
| Gross profit | 2,071 | 2,377 | 2,701 | 2,446 | 2,873 |
| SG&A | 1,855 | 2,081 | 2,520 | 2,744 | 2,603 |
| Operating income | 216 | 295 | 182 | -298 | 270 |
| Pretax income | 257 | 260 | 203 | -286 | 239 |
| Income tax | 84 | 38 | 55 | -3 | 45 |
| Net income attributable to owners | 173 | 222 | 147 | -284 | 195 |
| Operating margin | 4.6% | 5.0% | 2.2% | -3.5% | 3.1% |
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 | ¥1.28B | ¥898.1M | ¥876.2M | ¥719.1M | ¥842.2M |
| Total assets | ¥2.94B | ¥3.08B | ¥4.41B | ¥3.81B | ¥3.67B |
| Net assets | ¥2.29B | ¥2.47B | ¥2.39B | ¥1.88B | ¥2.14B |
| Share capital | ¥37.2M | ¥37.2M | ¥37.2M | ¥37.2M | ¥37.2M |
| Inventories | ¥954.4M | ¥1.32B | ¥2.43B | ¥2.06B | ¥1.73B |
| Property, plant and equipment | ¥57.2M | ¥46.7M | ¥44.2M | ¥35.3M | ¥26M |
| Intangible assets excluding goodwill | ¥44.7M | ¥41.4M | ¥68.4M | ¥73.2M | ¥55.3M |
| Current assets | ¥2.77B | ¥2.93B | ¥4.24B | ¥3.55B | ¥3.46B |
| Current liabilities | ¥360.1M | ¥329.1M | ¥1.73B | ¥1.34B | ¥1.04B |
| Short-term borrowings | — | — | ¥1.3B | ¥300M | ¥100M |
| Long-term borrowings | ¥17.5M | — | — | ¥300.7M | ¥201.1M |
| Total liabilities | ¥655.7M | ¥611.8M | ¥2.02B | ¥1.93B | ¥1.53B |
| Equity attributable to owners of parent | ¥2.27B | ¥2.43B | ¥2.34B | ¥2B | ¥2.13B |
| Retained earnings | ¥1.96B | ¥2.12B | ¥2.19B | ¥1.84B | ¥1.96B |
| Treasury stock | — | -¥31K | -¥157.2M | -¥141.8M | -¥141.8M |
EDINET (FSA Japan)
有価証券報告書－第55期(2024/10/01－2025/09/30)
EDINET (FSA Japan)
有価証券報告書－第54期(2023/10/01－2024/09/30)
EDINET (FSA Japan)
有価証券報告書－第53期(2022/10/01－2023/09/30)
EDINET (FSA Japan)
訂正有価証券報告書－第52期(2021/10/01－2022/09/30)
EDINET (FSA Japan)
有価証券報告書－第51期(令和2年10月1日－令和3年9月30日)
EDINET (FSA Japan)
有価証券報告書－第50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: 1
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