ArcsARCS COMPANY,LIMITED9948東証プライム小売業FY ending Feb 2026, consolidated, J-GAAP
Out of every ¥100 of sales, about ¥3 is left as operating profit. Revenue changed +3.1% from the prior year, operating profit +10.6%.
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 | 1.8% | 2.24× | 4.0% | 1.56× | 6.2% |
| 2023 | 1.8% | 2.16× | 3.8% | 1.55× | 5.9% |
| 2024 | 2.0% | 2.19× | 4.3% | 1.56× | 6.8% |
| 2025 | 1.8% | 2.18× | 4.0% | 1.56× | 6.2% |
| 2026 | 2.0% | 2.15× | 4.3% | 1.57× | 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 | 577,568 | 566,209 | 591,557 | 608,284 | 626,957 |
| Cost of revenue | 429,198 | 424,408 | 442,139 | 455,344 | 469,142 |
| Gross profit | 148,370 | 141,800 | 149,417 | 152,939 | 157,815 |
| SG&A | 132,807 | 126,965 | 132,586 | 137,002 | 140,183 |
| Operating income | 15,562 | 14,835 | 16,831 | 15,936 | 17,632 |
| Pretax income | 16,746 | 15,495 | 17,449 | 16,402 | 18,178 |
| Income tax | 6,435 | 5,550 | 5,682 | 5,338 | 5,732 |
| Net income attributable to owners | 10,304 | 9,947 | 11,766 | 11,063 | 12,445 |
| Operating margin | 2.7% | 2.6% | 2.8% | 2.6% | 2.8% |
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 | ¥66.2B | ¥72.6B | ¥74.7B | ¥80B | ¥91.1B |
| Total assets | ¥258B | ¥266.2B | ¥275B | ¥282.7B | ¥300.7B |
| Net assets | ¥164B | ¥171.7B | ¥177.8B | ¥184B | ¥196.1B |
| Share capital | ¥21.2B | ¥21.2B | ¥21.2B | ¥21.2B | ¥21.2B |
| Inventories | ¥15.8B | ¥17.2B | ¥18.1B | ¥19.9B | ¥21.1B |
| Property, plant and equipment | ¥125.5B | ¥127.2B | ¥131.2B | ¥135.2B | ¥133.5B |
| Intangible assets excluding goodwill | ¥10.1B | ¥8.45B | ¥7.18B | ¥5.32B | ¥4.08B |
| Goodwill | ¥233M | ¥140M | ¥136M | — | — |
| Investment securities | ¥10B | ¥9.72B | ¥12B | ¥10.5B | ¥13.5B |
| Current assets | ¥95.9B | ¥105.7B | ¥108.9B | ¥116.3B | ¥129.4B |
| Current liabilities | ¥62.7B | ¥62.9B | ¥66.8B | ¥68.4B | ¥73.7B |
| Short-term borrowings | ¥8.7B | ¥7.89B | ¥7.59B | ¥10.6B | ¥10.7B |
| Long-term borrowings | ¥11.6B | ¥14.9B | ¥14.4B | ¥13.8B | ¥13.5B |
| Total liabilities | ¥94B | ¥94.5B | ¥97.2B | ¥98.6B | ¥104.6B |
| Non-controlling interests | ¥84M | — | — | — | — |
| Equity attributable to owners of parent | ¥165.7B | ¥171.9B | ¥175.2B | ¥182.3B | ¥188.3B |
| Retained earnings | ¥122.6B | ¥129.5B | ¥138B | ¥145.1B | ¥153.4B |
| Treasury stock | -¥3.09B | -¥3.77B | -¥9.01B | -¥9.01B | -¥11.3B |
EDINET (FSA Japan)
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Extracted from XBRL: 50 / Derived from other figures: 1
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