AsulinaASULINA Co.,Ltd.3647東証スタンダード情報・通信業FY ending Aug 2025, consolidated, J-GAAP
It lost about ¥49 for every ¥100 of sales at the operating level. Revenue changed +134.1% from the prior year.
Net margin × asset turnover = ROA; ROA × financial leverage = ROE
| Period | Net margin | Asset turnover | ROA | Financial leverage | ROE |
|---|---|---|---|---|---|
| 2021 | 1.1% | 0.88× | 0.9% | 1.52× | 1.4% |
| 2022 | — | —× | -13.5% | —× | — |
| 2023 | — | —× | -19.2% | —× | — |
| 2024 | — | —× | -40.2% | —× | — |
| 2025 | — | —× | -22.8% | —× | — |
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
| Item | FY ending Aug 2021 | FY ending Aug 2022 | FY ending Aug 2023 | FY ending Aug 2024 | FY ending Aug 2025 |
|---|---|---|---|---|---|
| Revenue | 3,310 | 1,927 | 1,187 | 259 | 607 |
| Cost of revenue | 2,707 | 1,399 | 938 | 544 | 578 |
| Gross profit | 603 | 527 | 249 | -285 | 28 |
| SG&A | 391 | 489 | 505 | 382 | 328 |
| Operating income | 212 | 38 | -256 | -667 | -300 |
| Pretax income | 59 | -447 | -479 | -741 | -323 |
| Income tax | 24 | 6 | 9 | 1 | 1 |
| Net income attributable to owners | 35 | -453 | -488 | -743 | -316 |
| Operating margin | 6.4% | 2.0% | -21.5% | -257.3% | -49.4% |
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 Aug 2021 | FY ending Aug 2022 | FY ending Aug 2023 | FY ending Aug 2024 | FY ending Aug 2025 |
|---|---|---|---|---|---|
| Cash and equivalents | ¥1.65B | ¥1.3B | ¥222.8M | ¥330.9M | ¥556.9M |
| Total assets | ¥3.76B | ¥2.93B | ¥2.14B | ¥1.55B | ¥1.22B |
| Net assets | ¥2.47B | ¥2.02B | ¥1.53B | ¥1.02B | ¥695.7M |
| Share capital | ¥1.06B | ¥1.06B | ¥1.06B | ¥1.17B | ¥1.17B |
| Property, plant and equipment | ¥701.5M | ¥656.1M | ¥205.6M | ¥112.5M | ¥106.3M |
| Intangible assets excluding goodwill | ¥481.6M | ¥369.8M | ¥27M | ¥0 | ¥0 |
| Goodwill | ¥472.6M | ¥369.2M | ¥26.5M | — | — |
| Current assets | ¥2.47B | ¥1.81B | ¥1.87B | ¥1.4B | ¥1.08B |
| Current liabilities | ¥305.6M | ¥301M | ¥122.1M | ¥108.9M | ¥164.1M |
| Long-term borrowings | ¥171.8M | ¥102.6M | ¥53.3M | ¥31M | ¥16.1M |
| Total liabilities | ¥1.29B | ¥912.5M | ¥608.2M | ¥534.4M | ¥528.1M |
| Non-controlling interests | — | — | — | ¥9.9M | ¥1.6M |
| Equity attributable to owners of parent | ¥2.47B | ¥2.02B | ¥1.53B | ¥1.01B | ¥693.9M |
| Retained earnings | ¥965M | ¥512.1M | ¥24M | -¥718.6M | -¥1.03B |
| Treasury stock | -¥226.2M | -¥226.9M | -¥227.3M | -¥227.5M | -¥227.6M |
EDINET (FSA Japan)
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Extracted from XBRL: 43
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