Arbeit-TimesARBEIT-TIMES CO.,LTD.2341東証スタンダードサービス業FY ending Feb 2026, consolidated, J-GAAP
Out of every ¥100 of sales, about ¥3 is left as operating profit. Revenue changed +13.4% from the prior year, operating profit +133.6%.
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 | 1.1% | 0.72× | 0.8% | 1.15× | 0.9% |
| 2023 | 1.1% | 0.82× | 0.9% | 1.14× | 1.0% |
| 2024 | — | —× | -0.7% | —× | — |
| 2025 | — | —× | -12.8% | —× | — |
| 2026 | 4.0% | 1.36× | 5.5% | 1.23× | 6.7% |
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 Feb 2022 | FY ending Feb 2023 | FY ending Feb 2024 | FY ending Feb 2025 | FY ending Feb 2026 |
|---|---|---|---|---|---|
| Revenue | 3,623 | 4,044 | 4,318 | 4,161 | 4,719 |
| Cost of revenue | 1,141 | 1,193 | 1,304 | 1,263 | 1,557 |
| Gross profit | 2,482 | 2,852 | 3,015 | 2,898 | 3,162 |
| SG&A | 2,481 | 2,797 | 2,907 | 2,829 | 3,002 |
| Operating income | 0 | 55 | 108 | 69 | 160 |
| Pretax income | 12 | 41 | -4 | -451 | 169 |
| Income tax | -28 | -3 | 29 | 17 | -20 |
| Net income attributable to owners | 40 | 44 | -33 | -468 | 189 |
| Operating margin | 0.0% | 1.4% | 2.5% | 1.6% | 3.4% |
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 Feb 2022 | FY ending Feb 2023 | FY ending Feb 2024 | FY ending Feb 2025 | FY ending Feb 2026 |
|---|---|---|---|---|---|
| Cash and equivalents | ¥3.4B | ¥3.03B | ¥2.12B | ¥1.98B | ¥1.71B |
| Total assets | ¥5B | ¥4.81B | ¥3.98B | ¥3.32B | ¥3.61B |
| Net assets | ¥4.36B | ¥4.21B | ¥3.33B | ¥2.77B | ¥2.86B |
| Share capital | ¥456M | ¥456M | ¥456M | ¥456M | ¥456M |
| Property, plant and equipment | ¥566.8M | ¥562.9M | ¥560.5M | ¥552.6M | ¥541.4M |
| Intangible assets excluding goodwill | ¥367.5M | ¥483.6M | ¥549.9M | ¥78.6M | ¥526M |
| Goodwill | — | — | — | — | ¥409.6M |
| Investment securities | ¥30.1M | ¥22M | ¥18.6M | ¥14.5M | ¥5.7M |
| Current assets | ¥3.88B | ¥3.56B | ¥2.67B | ¥2.51B | ¥2.29B |
| Current liabilities | ¥627M | ¥588.8M | ¥624.5M | ¥523M | ¥708M |
| Total liabilities | ¥638.8M | ¥596.7M | ¥653.7M | ¥548.2M | ¥758M |
| Equity attributable to owners of parent | ¥4.36B | ¥4.21B | ¥3.33B | ¥2.76B | ¥2.85B |
| Retained earnings | ¥4.44B | ¥4.25B | ¥4.02B | ¥3.36B | ¥3.1B |
| Treasury stock | -¥1.06B | -¥1.03B | -¥1.68B | -¥1.6B | -¥1.24B |
EDINET (FSA Japan)
有価証券報告書－第53期(2025/03/01－2026/02/28)
EDINET (FSA Japan)
有価証券報告書－第52期(2024/03/01－2025/02/28)
EDINET (FSA Japan)
有価証券報告書－第51期(2023/03/01－2024/02/29)
EDINET (FSA Japan)
有価証券報告書－第50期(2022/03/01－2023/02/28)
EDINET (FSA Japan)
有価証券報告書－第49期(令和3年3月1日－令和4年2月28日)
EDINET (FSA Japan)
有価証券報告書－第48期(令和2年3月1日－令和3年2月28日)
Extracted from XBRL: 45 / Derived from other figures: 1
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