ART VivantART VIVANT CO.,LTD.7523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 ¥21 is left as operating profit. Revenue changed +18.1% from the prior year, operating profit +27.6%.
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 | 11.2% | 0.35× | 3.9% | 2.07× | 8.1% |
| 2023 | 12.6% | 0.34× | 4.3% | 2.11× | 9.2% |
| 2024 | 16.1% | 0.33× | 5.3% | 2.16× | 11.3% |
| 2025 | 11.8% | 0.31× | 3.7% | 2.22× | 8.1% |
| 2026 | 13.3% | 0.35× | 4.7% | 2.27× | 10.7% |
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
| Item | FY ending Mar 2022 | FY ending Mar 2023 | FY ending Mar 2024 | FY ending Mar 2025 | FY ending Mar 2026 |
|---|---|---|---|---|---|
| Revenue | 10,254 | 10,725 | 11,006 | 10,731 | 12,675 |
| Cost of revenue | 3,740 | 3,766 | 3,903 | 3,560 | 4,604 |
| Gross profit | 6,514 | 6,958 | 7,104 | 7,172 | 8,071 |
| SG&A | 4,354 | 4,710 | 4,739 | 5,058 | 5,373 |
| Operating income | 2,160 | 2,248 | 2,365 | 2,114 | 2,698 |
| Pretax income | 1,981 | 1,842 | 2,850 | 2,217 | 2,607 |
| Income tax | 830 | 488 | 1,083 | 951 | 919 |
| Net income attributable to owners | 1,150 | 1,354 | 1,767 | 1,266 | 1,688 |
| Operating margin | 21.1% | 21.0% | 21.5% | 19.7% | 21.3% |
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 | ¥3.96B | ¥5.48B | ¥4.77B | ¥5.75B | ¥9.08B |
| Total assets | ¥29.4B | ¥32.9B | ¥34.2B | ¥34.8B | ¥36.6B |
| Net assets | ¥14.3B | ¥15.4B | ¥15.9B | ¥15.3B | ¥16.2B |
| Share capital | ¥1.77B | ¥1.83B | ¥1.84B | ¥1.86B | ¥1.91B |
| Property, plant and equipment | ¥1.2B | ¥684M | ¥534.5M | ¥540.2M | ¥502.3M |
| Intangible assets excluding goodwill | ¥22.1M | ¥36.6M | ¥88.4M | ¥116.6M | ¥118.6M |
| Investment securities | ¥1.62B | ¥2.3B | ¥2.22B | ¥2.34B | ¥785M |
| Current assets | ¥25.2B | ¥27.9B | ¥29.5B | ¥29.7B | ¥33.2B |
| Current liabilities | ¥13.4B | ¥16.3B | ¥17.1B | ¥16.5B | ¥18.7B |
| Short-term borrowings | ¥5.5B | ¥8.22B | ¥8.56B | ¥7.62B | ¥8.04B |
| Long-term borrowings | ¥748.7M | ¥1.02B | ¥1.05B | ¥2.54B | ¥1.28B |
| Bonds | ¥495M | — | — | — | — |
| Interest-bearing debt | ¥6.74Bderived | — | — | — | — |
| Total liabilities | ¥15.2B | ¥17.5B | ¥18.3B | ¥19.5B | ¥20.4B |
| Equity attributable to owners of parent | ¥14.2B | ¥15.3B | ¥15.8B | ¥15.3B | ¥16.2B |
| Retained earnings | ¥8.55B | ¥9.57B | ¥10.9B | ¥11.5B | ¥12.3B |
| Treasury stock | -¥1.23B | -¥1.16B | -¥1.99B | -¥367K | -¥683K |
EDINET (FSA Japan)
有価証券報告書－第42期(2025/04/01－2026/03/31)
EDINET (FSA Japan)
有価証券報告書－第41期(2024/04/01－2025/03/31)
EDINET (FSA Japan)
有価証券報告書－第40期(2023/04/01－2024/03/31)
EDINET (FSA Japan)
有価証券報告書－第39期(2022/04/01－2023/03/31)
EDINET (FSA Japan)
有価証券報告書－第38期(令和3年4月1日－令和4年3月31日)
EDINET (FSA Japan)
訂正有価証券報告書－第37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
Spotted an error? Report it (corrections keep the original record)
Markdown with figures, units, periods and sources, ready to paste into ChatGPT or Claude.