AUN ConsultingAUN CONSULTING,Inc.2459東証スタンダードサービス業FY ending May 2026, consolidated, J-GAAP
It lost about ¥22 for every ¥100 of sales at the operating level. Revenue changed -6.0% from the prior year.
Net margin × asset turnover = ROA; ROA × financial leverage = ROE
| Period | Net margin | Asset turnover | ROA | Financial leverage | ROE |
|---|---|---|---|---|---|
| 2022 | 0.8% | 0.48× | 0.4% | 1.71× | 0.7% |
| 2023 | — | —× | -8.8% | —× | — |
| 2024 | — | —× | -14.2% | —× | — |
| 2025 | — | —× | -13.4% | —× | — |
| 2026 | — | —× | -5.9% | —× | — |
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 May 2022 | FY ending May 2023 | FY ending May 2024 | FY ending May 2025 | FY ending May 2026 |
|---|---|---|---|---|---|
| Revenue | 500 | 455 | 441 | 271 | 255 |
| Cost of revenue | 148 | 137 | 155 | 107 | 82 |
| Gross profit | 353 | 317 | 286 | 164 | 172 |
| SG&A | 393 | 389 | 379 | 269 | 230 |
| Operating income | -40 | -72 | -93 | -105 | -57 |
| Pretax income | 14 | -89 | -144 | -114 | -42 |
| Income tax | 10 | 0 | -5 | 1 | 0 |
| Net income attributable to owners | 4 | -89 | -139 | -115 | -42 |
| Operating margin | -8.1% | -15.8% | -21.0% | -38.8% | -22.4% |
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 May 2022 | FY ending May 2023 | FY ending May 2024 | FY ending May 2025 | FY ending May 2026 |
|---|---|---|---|---|---|
| Cash and equivalents | ¥566.9M | ¥545.5M | ¥506.3M | ¥443M | ¥421.6M |
| Total assets | ¥1.03B | ¥994M | ¥953.2M | ¥760.1M | ¥668.8M |
| Net assets | ¥642.1M | ¥571.9M | ¥453.9M | ¥334.6M | ¥307.3M |
| Share capital | ¥341.1M | ¥100M | ¥100M | ¥100M | ¥100M |
| Trade receivables | ¥122.8M | ¥140.6M | ¥159.5M | ¥102.1M | ¥97.2M |
| Property, plant and equipment | ¥827K | ¥102K | — | — | — |
| Intangible assets excluding goodwill | ¥5.2M | ¥0 | ¥0 | ¥0 | ¥15.3M |
| Goodwill | — | — | — | — | ¥15.3M |
| Investment securities | ¥159.8M | ¥139.7M | ¥124.8M | ¥91.7M | ¥61.4M |
| Current assets | ¥822.9M | ¥807.3M | ¥784.2M | ¥629.3M | ¥591.1M |
| Current liabilities | ¥193.8M | ¥175.5M | ¥254.2M | ¥207.2M | ¥163M |
| Long-term borrowings | ¥158.4M | ¥205.7M | ¥227.5M | ¥208.7M | ¥186.6M |
| Total liabilities | ¥392.4M | ¥422M | ¥499.3M | ¥425.5M | ¥361.5M |
| Non-controlling interests | ¥9K | ¥8K | ¥2K | ¥0 | ¥0 |
| Equity attributable to owners of parent | ¥603.6M | ¥514.5M | ¥376M | ¥260.9M | ¥218.6M |
| Retained earnings | -¥209.4M | -¥124.2M | -¥262.7M | -¥377.9M | -¥420.2M |
EDINET (FSA Japan)
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EDINET (FSA Japan)
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EDINET (FSA Japan)
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EDINET (FSA Japan)
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EDINET (FSA Japan)
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EDINET (FSA Japan)
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Extracted from XBRL: 43
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