and factory7035東証スタンダードサービス業FY ending Aug 2025, consolidated, J-GAAP
It lost about ¥9 for every ¥100 of sales at the operating level. Revenue changed -36.1% from the prior year.
Net margin × asset turnover = ROA; ROA × financial leverage = ROE
| Period | Net margin | Asset turnover | ROA | Financial leverage | ROE |
|---|---|---|---|---|---|
| 2021 | — | —× | -10.4% | —× | — |
| 2022 | — | —× | -6.8% | —× | — |
| 2023 | 2.7% | 0.59× | 1.6% | 6.10× | 9.6% |
| 2024 | 1.8% | 1.27× | 2.3% | 3.39× | 7.6% |
| 2025 | — | —× | -16.1% | —× | — |
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 Aug 2021 | FY ending Aug 2022 | FY ending Aug 2023 | FY ending Aug 2024 | FY ending Aug 2025 |
|---|---|---|---|---|---|
| Revenue | 3,044 | 2,833 | 2,979 | 5,024 | 3,209 |
| Cost of revenue | 1,373 | 1,208 | 1,218 | 3,632 | 1,823 |
| Gross profit | 1,671 | 1,626 | 1,761 | 1,392 | 1,386 |
| SG&A | 1,755 | 1,559 | 1,615 | 1,709 | 1,656 |
| Operating income | -84 | 66 | 146 | -318 | -270 |
| Pretax income | -558 | -347 | 81 | 97 | -320 |
| Income tax | 4 | 4 | 1 | 8 | 3 |
| Net income attributable to owners | -561 | -350 | 80 | 89 | -326 |
| Operating margin | -2.7% | 2.3% | 4.9% | -6.3% | -8.4% |
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 | ¥774.7M | ¥479.1M | ¥925.4M | ¥1.56B | ¥860.7M |
| Total assets | ¥5.38B | ¥4.86B | ¥5.28B | ¥2.63B | ¥2.02B |
| Net assets | ¥888.3M | ¥541M | ¥1.12B | ¥1.21B | ¥892.8M |
| Share capital | ¥549.7M | ¥551.8M | ¥801.8M | ¥801.8M | ¥801.8M |
| Property, plant and equipment | ¥34.1M | ¥29.7M | ¥26.3M | ¥24.2M | ¥661K |
| Intangible assets excluding goodwill | ¥68.8M | ¥73.7M | ¥56.9M | ¥28.8M | ¥58M |
| Goodwill | — | — | — | — | ¥38.9M |
| Investment securities | ¥257.3M | ¥165.6M | ¥165.6M | ¥23.4M | ¥45.8M |
| Current assets | ¥4.73B | ¥4.35B | ¥4.98B | ¥2.51B | ¥1.84B |
| Current liabilities | ¥1.32B | ¥1.43B | ¥1.73B | ¥1.19B | ¥890M |
| Short-term borrowings | ¥325M | ¥265M | ¥205M | ¥150M | ¥90M |
| Long-term borrowings | ¥3.15B | ¥2.88B | ¥2.43B | ¥225M | ¥235.9M |
| Total liabilities | ¥4.49B | ¥4.31B | ¥4.15B | ¥1.42B | ¥1.13B |
| Non-controlling interests | — | — | — | — | ¥1.4M |
| Equity attributable to owners of parent | ¥887.2M | ¥541M | ¥1.12B | ¥1.21B | ¥883.5M |
| Retained earnings | -¥210.3M | -¥560.7M | -¥481M | -¥392.1M | -¥718.2M |
| Treasury stock | -¥572K | -¥572K | -¥572K | -¥572K | -¥578K |
EDINET (FSA Japan)
有価証券報告書－第11期(2024/09/01－2025/08/31)
EDINET (FSA Japan)
訂正有価証券報告書－第10期(2023/09/01－2024/08/31)
EDINET (FSA Japan)
有価証券報告書－第9期(2022/09/01－2023/08/31)
EDINET (FSA Japan)
有価証券報告書－第8期(令和3年9月1日－令和4年8月31日)
EDINET (FSA Japan)
有価証券報告書－第7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6期(令和1年9月1日－令和2年8月31日)
Extracted from XBRL: 48 / Derived from other figures: 1
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