Atlas TechnologiesAtlas Technologies Corporation9563東証グロースサービス業FY ending Dec 2025, consolidated, J-GAAP

Atlas Technologies revenue and profit

Operating profit was close to zero, a slight profit per ¥100 of sales. Revenue changed +7.5% from the prior year, and it swung back to an operating profit.

Five-year trend

Revenue¥2.28B
FY ending Dec 2021: ¥2.19B¥2.19BFY ending Dec 2022: ¥2.81B¥2.81BFY ending Dec 2023: ¥2.59B¥2.59BFY ending Dec 2024: ¥2.12B¥2.12BFY ending Dec 2025: ¥2.28B¥2.28BFY21FY22FY23FY24FY25
Operating income¥9.2M
FY ending Dec 2021: ¥472.7M¥472.7MFY ending Dec 2022: ¥627.9M¥627.9MFY ending Dec 2023: ¥129.8M¥129.8MFY ending Dec 2024: -¥382.6M-¥382.6MFY ending Dec 2025: ¥9.2M¥9.2MFY21FY22FY23FY24FY25
Operating margin0.4%
FY ending Dec 2021: 21.6%21.6%FY ending Dec 2022: 22.4%22.4%FY ending Dec 2023: 5.0%5.0%FY ending Dec 2024: -18.0%-18.0%FY ending Dec 2025: 0.4%0.4%FY21FY22FY23FY24FY25

What drives ROE

Net margin × asset turnover = ROA; ROA × financial leverage = ROE

Net margin1.0%
Asset turnover1.18×
ROA1.2%
ROA1.2%
Financial leverage1.18×
ROE1.4%

Denominators: average assets and average equity. Derived from reported values; ROE is shown only for positive profit and equity.

Net margin1.0%
2021: 14.2%14.2%2022: 14.5%14.5%2023: 2.9%2.9%2025: 1.0%1.0%2122232425
Asset turnover1.18×
2021: 1.91×1.91×2022: 1.40×1.40×2023: 0.94×0.94×2025: 1.18×1.18×2122232425
ROA1.2%
2021: 27.2%27.2%2022: 20.3%20.3%2023: 2.7%2.7%2024: -36.3%-36.3%2025: 1.2%1.2%2122232425
Financial leverage1.18×
2021: 1.71×1.71×2022: 1.30×1.30×2023: 1.11×1.11×2025: 1.18×1.18×2122232425
ROE1.4%
2021: 46.4%46.4%2022: 26.4%26.4%2023: 3.0%3.0%2025: 1.4%1.4%2122232425
PeriodNet marginAsset turnoverROAFinancial leverageROE
202114.2%1.91×27.2%1.71×46.4%
202214.5%1.40×20.3%1.30×26.4%
20232.9%0.94×2.7%1.11×3.0%
2024——×-36.3%—×—
20251.0%1.18×1.2%1.18×1.4%

Financial leverage can raise ROE; a higher value alone does not describe a company's overall condition.

Asset intensity and goodwill

Annual trends in tangible-asset ratios and goodwill balance.

PPE ÷ revenue0.0%
2023: 0.1%0.1%2024: 0.0%0.0%2025: 0.0%0.0%232425
PPE ÷ total assets0.0%
2023: 0.1%0.1%2024: 0.0%0.0%2025: 0.0%0.0%232425
Goodwill ÷ parent equity—
2023: 21.8%21.8%232425
Goodwill balance—
2023: ¥542.4M¥542.4M232425

Ratios are derived from reported values. Goodwill is shown only when separately reported; it is not inferred from combined intangible assets. Definition

Income statement (JPY millions)

ItemFY ending Dec 2021FY ending Dec 2022FY ending Dec 2023FY ending Dec 2024FY ending Dec 2025
Revenue2,1882,8062,5902,1212,281
Cost of revenue1,3851,7661,8621,7151,713
Gross profit8031,041728406568
SG&A330413598789559
Operating income473628130-3839
Pretax income474615128-85822
Income tax16320953-6-1
Net income attributable to owners31140676-85223
Operating margin21.6%22.4%5.0%-18.0%0.4%

Balance sheet (reported items)

Year-end figures from filings. Unreported items are omitted. Interest-bearing debt excludes lease liabilities.

Assets

Cash 78%
0%
Other assets 22%

Funding

Other liabilities 14%
Equity 86%
0%

Each bar totals 100% of assets; other is the residual.

ItemFY ending Dec 2021FY ending Dec 2022FY ending Dec 2023FY ending Dec 2024FY ending Dec 2025
Cash and equivalents¥604.7M¥2.36B¥1.78B¥1.66B¥1.51B
Total assets¥1.14B¥2.85B¥2.76B¥1.94B¥1.94B
Net assets¥669.5M¥2.4B¥2.5B¥1.65B¥1.68B
Share capital¥12.3M¥674.6M¥681.6M¥681.6M¥683M
Property, plant and equipment¥24.2M¥18.9M¥2.7M¥461K¥155K
Intangible assets excluding goodwill——¥542.4M——
Goodwill——¥542.4M——
Current assets¥1.06B¥2.79B¥2.2B¥1.91B¥1.91B
Current liabilities¥474.3M¥454.1M¥261.3M¥283.3M¥266.2M
Total liabilities¥474.3M¥454.1M¥261.3M¥283.3M¥266.2M
Equity attributable to owners of parent¥669.5M¥2.4B¥2.49B¥1.64B¥1.66B
Retained earnings¥655M¥1.06B¥1.14B¥284.2M¥306.8M
Treasury stock———-¥31K-¥31K

Sources

Show source documents (4)
  • EDINET (FSA Japan)

    有価証券報告書-第8期(2025/01/01-2025/12/31)

    ID S100XU0E2026-03-25Open
  • EDINET (FSA Japan)

    有価証券報告書-第7期(2024/01/01-2024/12/31)

    ID S100VGF32025-03-26Open
  • EDINET (FSA Japan)

    有価証券報告書-第6期(2023/01/01-2023/12/31)

    ID S100T4NM2024-03-27Open
  • EDINET (FSA Japan)

    有価証券報告書-第5期(2022/01/01-2022/12/31)

    ID S100QGWH2023-03-29Open

Extracted from XBRL: 39

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