AP HoldingsAP HOLDINGS CO.,LTD.3175東証スタンダード小売業FY ending Mar 2026, consolidated, J-GAAP
Out of every ¥100 of sales, about ¥4 is left as operating profit. Revenue changed +3.6% from the prior year, operating profit +221.3%.
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 | 0.4% | 0.83× | 0.3% | 17.79× | 5.8% |
| 2023 | — | —× | -13.9% | —× | — |
| 2024 | — | —× | -5.2% | —× | — |
| 2025 | — | —× | -0.5% | —× | — |
| 2026 | 5.2% | 2.78× | 14.5% | 12.81× | 185.3% |
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 Mar 2022 | FY ending Mar 2023 | FY ending Mar 2024 | FY ending Mar 2025 | FY ending Mar 2026 |
|---|---|---|---|---|---|
| Revenue | 7,998 | 17,176 | 20,599 | 21,072 | 21,822 |
| Cost of revenue | 3,489 | 6,160 | 7,196 | 7,579 | 8,010 |
| Gross profit | 4,509 | 11,016 | 13,402 | 13,494 | 13,811 |
| SG&A | 8,279 | 12,750 | 13,514 | 13,231 | 12,966 |
| Operating income | -3,770 | -1,734 | -112 | 263 | 845 |
| Pretax income | 34 | -1,298 | -391 | -65 | 1,063 |
| Income tax | 1 | 16 | 51 | -33 | -72 |
| Net income attributable to owners | 31 | -1,313 | -453 | -37 | 1,135 |
| Operating margin | -47.1% | -10.1% | -0.5% | 1.2% | 3.9% |
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 | ¥1.49B | ¥1.82B | ¥1.65B | ¥917.3M | ¥1.17B |
| Total assets | ¥9.68B | ¥9.14B | ¥8.28B | ¥7.69B | ¥8.01B |
| Net assets | ¥543.4M | ¥118.4M | ¥167.5M | -¥50.7M | ¥1.12B |
| Share capital | ¥50M | ¥50M | ¥50M | ¥50M | ¥50M |
| Inventories | ¥641.6M | ¥518.1M | ¥514.5M | ¥505.1M | ¥492.7M |
| Property, plant and equipment | ¥3.29B | ¥3.13B | ¥2.86B | ¥2.82B | ¥2.65B |
| Intangible assets excluding goodwill | ¥130.6M | ¥106.3M | ¥15.8M | ¥16.6M | ¥25.6M |
| Goodwill | ¥108.4M | ¥46.5M | — | — | — |
| Investment securities | ¥283.1M | ¥318.9M | ¥195.3M | ¥176.3M | ¥184.8M |
| Current assets | ¥4.14B | ¥3.82B | ¥3.53B | ¥2.87B | ¥3.3B |
| Current liabilities | ¥4.21B | ¥4.62B | ¥6.18B | ¥6.03B | ¥4.98B |
| Short-term borrowings | ¥2.19B | ¥1.94B | ¥1.73B | ¥3.97B | ¥2.6B |
| Long-term borrowings | ¥4.77B | ¥4.26B | ¥1.79B | ¥1.56B | ¥1.65B |
| Total liabilities | ¥9.14B | ¥9.02B | ¥8.11B | ¥7.74B | ¥6.89B |
| Non-controlling interests | ¥77.6M | ¥78M | ¥55M | ¥785K | ¥621K |
| Equity attributable to owners of parent | ¥544.4M | ¥49.2M | ¥75.8M | ¥6.7M | ¥1.22B |
| Retained earnings | ¥321M | -¥1.05B | -¥1.5B | -¥128.2M | ¥1.01B |
| Treasury stock | -¥374.9M | -¥374.9M | -¥374.9M | -¥298.5M | -¥142.2M |
EDINET (FSA Japan)
有価証券報告書－第25期(2025/04/01－2026/03/31)
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有価証券報告書－第24期(2024/04/01－2025/03/31)
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有価証券報告書－第23期(2023/04/01－2024/03/31)
EDINET (FSA Japan)
有価証券報告書－第22期(2022/04/01－2023/03/31)
EDINET (FSA Japan)
訂正有価証券報告書－第21期(2021/04/01－2022/03/31)
EDINET (FSA Japan)
有価証券報告書－第20期(令和2年4月1日－令和3年3月31日)
Extracted from XBRL: 49 / Derived from other figures: 1
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