artienceartience Co., Ltd.4634東証プライム化学FY ending Dec 2025, consolidated, J-GAAP
Out of every ¥100 of sales, about ¥6 is left as operating profit. Revenue changed -0.3% from the prior year, operating profit +1.7%.
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 |
|---|---|---|---|---|---|
| 2021 | 3.3% | 0.71× | 2.3% | 1.97× | 4.6% |
| 2022 | 2.9% | 0.77× | 2.3% | 1.99× | 4.5% |
| 2023 | 3.0% | 0.75× | 2.3% | 2.07× | 4.7% |
| 2024 | 5.3% | 0.76× | 4.0% | 2.16× | 8.7% |
| 2025 | 3.0% | 0.75× | 2.2% | 2.19× | 4.8% |
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 Dec 2021 | FY ending Dec 2022 | FY ending Dec 2023 | FY ending Dec 2024 | FY ending Dec 2025 |
|---|---|---|---|---|---|
| Revenue | 287,989 | 315,927 | 322,122 | 351,064 | 349,979 |
| Cost of revenue | 229,284 | 261,725 | 258,272 | 276,445 | 273,964 |
| Gross profit | 58,704 | 54,202 | 63,849 | 74,618 | 76,015 |
| SG&A | 45,699 | 47,336 | 50,476 | 54,204 | 55,249 |
| Operating income | 13,005 | 6,865 | 13,372 | 20,414 | 20,765 |
| Pretax income | 13,130 | 12,360 | 12,815 | 22,904 | 15,984 |
| Income tax | 3,450 | 2,968 | 3,042 | 4,156 | 6,208 |
| Net income attributable to owners | 9,492 | 9,308 | 9,737 | 18,540 | 10,340 |
| Operating margin | 4.5% | 2.2% | 4.2% | 5.8% | 5.9% |
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 Dec 2021 | FY ending Dec 2022 | FY ending Dec 2023 | FY ending Dec 2024 | FY ending Dec 2025 |
|---|---|---|---|---|---|
| Cash and equivalents | ¥60.9B | ¥53.4B | ¥56B | ¥60.1B | ¥45.8B |
| Total assets | ¥406.9B | ¥411.2B | ¥447.8B | ¥472.8B | ¥462.6B |
| Net assets | ¥226.9B | ¥227.9B | ¥255.7B | ¥273.8B | ¥277.2B |
| Share capital | ¥31.7B | ¥31.7B | ¥31.7B | ¥31.7B | ¥31.7B |
| Trade receivables | ¥94.3B | ¥100.4B | ¥102.9B | ¥109.4B | ¥106.8B |
| Property, plant and equipment | ¥111.7B | ¥122.4B | ¥134.3B | ¥148.3B | ¥147.9B |
| Intangible assets excluding goodwill | ¥2.23B | ¥2.62B | ¥5.29B | ¥5.96B | ¥6.03B |
| Goodwill | — | ¥1.1B | ¥2.21B | ¥2.41B | ¥2.25B |
| Investment securities | ¥54.1B | ¥42.8B | ¥63.9B | ¥57.6B | ¥62B |
| Current assets | ¥223.6B | ¥229.2B | ¥230.9B | ¥245.3B | ¥227.7B |
| Current liabilities | ¥112.1B | ¥113.5B | ¥124B | ¥139.5B | ¥106.1B |
| Trade payables | ¥68.2B | ¥70.7B | ¥67.1B | ¥70.7B | ¥67.9B |
| Short-term borrowings | ¥24B | ¥24B | ¥36.5B | ¥45.8B | ¥14.3B |
| Long-term borrowings | ¥55.4B | ¥54.9B | ¥40.2B | ¥24.9B | ¥34.1B |
| Bonds | — | ¥5B | ¥10B | ¥10B | ¥15B |
| Interest-bearing debt | — | ¥83.9Bderived | ¥86.7Bderived | ¥80.7Bderived | ¥63.4Bderived |
| Total liabilities | ¥179.9B | ¥183.3B | ¥192.1B | ¥199B | ¥185.4B |
| Non-controlling interests | ¥8.33B | ¥8.73B | ¥9.85B | ¥11.6B | ¥11.2B |
| Equity attributable to owners of parent | ¥206.2B | ¥205B | ¥210B | ¥216B | ¥211B |
| Retained earnings | ¥151.7B | ¥151.4B | ¥156.4B | ¥159.8B | ¥155.8B |
| Treasury stock | -¥9.78B | -¥10.7B | -¥10.6B | -¥7.99B | -¥9.05B |
EDINET (FSA Japan)
有価証券報告書－第188期(2025/01/01－2025/12/31)
EDINET (FSA Japan)
有価証券報告書－第187期(2024/01/01－2024/12/31)
EDINET (FSA Japan)
有価証券報告書－第186期(2023/01/01－2023/12/31)
EDINET (FSA Japan)
有価証券報告書－第185期(2022/01/01－2022/12/31)
EDINET (FSA Japan)
有価証券報告書－第184期(令和3年1月1日－令和3年12月31日)
EDINET (FSA Japan)
有価証券報告書－第183期(令和2年1月1日－令和2年12月31日)
Extracted from XBRL: 57 / Derived from other figures: 2
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