As PartnersAs Partners CO.,LTD.160A東証スタンダードサービス業FY ending Mar 2026, non-consolidated, J-GAAP
Out of every ¥100 of sales, about ¥6 is left as operating profit. Revenue changed +32.1% from the prior year, operating profit +16.8%.
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 |
|---|---|---|---|---|---|
| 2023 | 1.8% | 0.87× | 1.6% | 7.91× | 12.3% |
| 2024 | 3.3% | 1.12× | 3.7% | 7.23× | 26.6% |
| 2025 | 5.3% | 0.96× | 5.1% | 5.71× | 29.2% |
| 2026 | 5.0% | 1.03× | 5.2% | 4.91× | 25.4% |
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 2023 | FY ending Mar 2024 | FY ending Mar 2025 | FY ending Mar 2026 |
|---|---|---|---|---|
| Revenue | 12,782 | 17,151 | 17,918 | 23,661 |
| Cost of revenue | 10,630 | 14,041 | 14,044 | 19,394 |
| Gross profit | 2,152 | 3,109 | 3,874 | 4,267 |
| SG&A | 1,951 | 2,304 | 2,569 | 2,743 |
| Operating income | 201 | 806 | 1,305 | 1,524 |
| Pretax income | 340 | 864 | 1,350 | 1,610 |
| Income tax | 110 | 300 | 393 | 426 |
| Net income attributable to owners | 230 | 564 | 957 | 1,185 |
| Operating margin | 1.6% | 4.7% | 7.3% | 6.4% |
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 Mar 2023 | FY ending Mar 2024 | FY ending Mar 2025 | FY ending Mar 2026 |
|---|---|---|---|---|
| Cash and equivalents | ¥1.78B | ¥2.9B | ¥3.49B | ¥3.13B |
| Total assets | ¥14.7B | ¥16B | ¥21.4B | ¥24.4B |
| Net assets | ¥1.86B | ¥2.38B | ¥4.16B | ¥5.17B |
| Share capital | ¥122.8M | ¥122.8M | ¥593.5M | ¥601.8M |
| Property, plant and equipment | ¥3.82B | ¥3.15B | ¥3.71B | ¥4.43B |
| Intangible assets excluding goodwill | ¥102.2M | ¥92.6M | ¥82.5M | ¥82.5M |
| Current assets | ¥9.66B | ¥11.4B | ¥16.4B | ¥15.3B |
| Current liabilities | ¥8.5B | ¥9.14B | ¥8.93B | ¥14.6B |
| Short-term borrowings | ¥2.06B | ¥485.1M | ¥1.13B | ¥1.6B |
| Long-term borrowings | ¥3.94B | ¥3.49B | ¥7.26B | ¥3.25B |
| Bonds | ¥20M | — | — | — |
| Interest-bearing debt | ¥6.02Bderived | — | — | — |
| Total liabilities | ¥12.9B | ¥13.6B | ¥17.2B | ¥19.2B |
| Equity attributable to owners of parent | ¥1.86B | ¥2.38B | ¥4.16B | ¥5.17B |
| Retained earnings | ¥1.66B | ¥2.17B | ¥3.02B | ¥4B |
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