B-LotB-Lot Company Limited3452東証スタンダード不動産業FY ending Dec 2025, consolidated, J-GAAP
Out of every ¥100 of sales, about ¥20 is left as operating profit. Revenue changed +22.1% from the prior year, operating profit +19.5%.
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 | 6.5% | 0.30× | 2.0% | 4.61× | 9.0% |
| 2022 | 8.2% | 0.38× | 3.1% | 4.65× | 14.5% |
| 2023 | 14.0% | 0.42× | 5.8% | 4.27× | 24.9% |
| 2024 | 12.7% | 0.54× | 6.9% | 3.55× | 24.5% |
| 2025 | 11.7% | 0.48× | 5.6% | 4.22× | 23.6% |
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 Dec 2021 | FY ending Dec 2022 | FY ending Dec 2023 | FY ending Dec 2024 | FY ending Dec 2025 |
|---|---|---|---|---|---|
| Revenue | 14,751 | 19,911 | 23,510 | 30,933 | 37,778 |
| Cost of revenue | 9,929 | 13,981 | 14,859 | 20,884 | 24,994 |
| Gross profit | 4,821 | 5,929 | 8,651 | 10,048 | 12,784 |
| SG&A | 2,791 | 3,016 | 3,152 | 3,708 | 5,204 |
| Operating income | 2,030 | 2,913 | 5,498 | 6,340 | 7,579 |
| Pretax income | 1,398 | 2,454 | 4,775 | 5,835 | 6,810 |
| Income tax | 436 | 809 | 1,469 | 1,896 | 2,394 |
| Net income attributable to owners | 953 | 1,637 | 3,297 | 3,941 | 4,420 |
| Operating margin | 13.8% | 14.6% | 23.4% | 20.5% | 20.1% |
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 | ¥12.2B | ¥9.92B | ¥10.3B | ¥12.2B | ¥14.7B |
| Total assets | ¥48.8B | ¥56B | ¥57.2B | ¥56.9B | ¥101.4B |
| Net assets | ¥10.6B | ¥12B | ¥15B | ¥17.7B | ¥20B |
| Share capital | ¥1.99B | ¥1.99B | ¥1.99B | ¥1.99B | ¥1.99B |
| Property, plant and equipment | ¥1.04B | ¥1.04B | ¥5.3B | ¥5.25B | ¥6.1B |
| Intangible assets excluding goodwill | ¥914M | ¥857M | ¥1.32B | ¥1.3B | ¥1.28B |
| Goodwill | ¥215M | ¥171M | ¥140M | ¥122M | ¥104M |
| Current assets | ¥44.3B | ¥51.8B | ¥48.3B | ¥48.2B | ¥90.1B |
| Current liabilities | ¥17.8B | ¥17B | ¥16.7B | ¥16.1B | ¥30.1B |
| Short-term borrowings | ¥5.51B | ¥7.4B | ¥2.49B | ¥3.87B | ¥8.78B |
| Long-term borrowings | ¥19B | ¥25.4B | ¥23.5B | ¥22.4B | ¥48.5B |
| Bonds | ¥1.23B | ¥1.03B | ¥1.13B | ¥202M | ¥1.6B |
| Interest-bearing debt | ¥25.7Bderived | ¥33.8Bderived | ¥27.2Bderived | ¥26.4Bderived | ¥58.9Bderived |
| Total liabilities | ¥38.1B | ¥44B | ¥42.2B | ¥39.2B | ¥81.4B |
| Non-controlling interests | ¥22M | ¥29M | ¥323M | ¥11M | ¥7M |
| Equity attributable to owners of parent | ¥10.6B | ¥11.9B | ¥14.6B | ¥17.6B | ¥19.9B |
| Retained earnings | ¥6.79B | ¥8.11B | ¥11B | ¥14B | ¥17.2B |
| Treasury stock | -¥221M | -¥227M | -¥495M | -¥584M | -¥1.53B |
EDINET (FSA Japan)
有価証券報告書－第18期(2025/01/01－2025/12/31)
EDINET (FSA Japan)
有価証券報告書－第17期(2024/01/01－2024/12/31)
EDINET (FSA Japan)
訂正有価証券報告書－第16期(2023/01/01－2023/12/31)
EDINET (FSA Japan)
有価証券報告書－第15期(2022/01/01－2022/12/31)
EDINET (FSA Japan)
有価証券報告書－第14期(令和3年1月1日－令和3年12月31日)
EDINET (FSA Japan)
訂正有価証券報告書－第13期(令和2年1月1日－令和2年12月31日)
Extracted from XBRL: 52 / Derived from other figures: 2
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