B-R 31 ICE CreamB-R 31 ICE CREAM CO.,LTD.2268東証スタンダード食料品FY ending Dec 2025, consolidated, J-GAAP
Out of every ¥100 of sales, about ¥8 is left as operating profit. Revenue changed +11.7% from the prior year, operating profit +17.1%.
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 | 4.0% | 1.02× | 4.1% | 1.86× | 7.6% |
| 2022 | 5.6% | 1.10× | 6.2% | 1.76× | 10.9% |
| 2023 | 4.9% | 1.20× | 5.8% | 1.75× | 10.2% |
| 2024 | 5.0% | 1.29× | 6.5% | 1.86× | 12.1% |
| 2025 | 5.2% | 1.18× | 6.1% | 2.08× | 12.7% |
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 | 19,388 | 22,038 | 24,761 | 30,688 | 34,286 |
| Cost of revenue | 8,440 | 10,683 | 12,383 | 15,575 | 17,267 |
| Gross profit | 10,947 | 11,356 | 12,378 | 15,113 | 17,018 |
| SG&A | 9,763 | 9,647 | 10,549 | 12,749 | 14,250 |
| Operating income | 1,184 | 1,709 | 1,829 | 2,364 | 2,768 |
| Pretax income | 1,209 | 1,665 | 1,839 | 2,295 | 2,759 |
| Income tax | 430 | 432 | 638 | 752 | 988 |
| Net income attributable to owners | 779 | 1,233 | 1,202 | 1,544 | 1,771 |
| Operating margin | 6.1% | 7.8% | 7.4% | 7.7% | 8.1% |
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 | ¥5.44B | ¥5.8B | ¥6.38B | ¥8.03B | ¥7.19B |
| Total assets | ¥19B | ¥20B | ¥21.4B | ¥26.3B | ¥31.8B |
| Net assets | ¥10.2B | ¥11.4B | ¥12.4B | ¥13.6B | ¥15B |
| Share capital | ¥735.3M | ¥735.3M | ¥735.3M | ¥735.3M | ¥735.3M |
| Property, plant and equipment | ¥5.53B | ¥5.74B | ¥5.97B | ¥8.13B | ¥10.8B |
| Intangible assets excluding goodwill | ¥419.1M | ¥620.8M | ¥665.3M | ¥718M | ¥679.5M |
| Goodwill | — | ¥209M | ¥205.1M | ¥208.4M | ¥187.3M |
| Investment securities | ¥74.2M | — | — | — | — |
| Current assets | ¥9.56B | ¥10.7B | ¥12B | ¥14.5B | ¥17B |
| Current liabilities | ¥6.17B | ¥6.23B | ¥6.82B | ¥8.71B | ¥12.8B |
| Long-term borrowings | ¥974.1M | ¥744.1M | ¥514.1M | ¥2.03B | ¥1.72B |
| Total liabilities | ¥8.76B | ¥8.56B | ¥8.98B | ¥12.7B | ¥16.8B |
| Equity attributable to owners of parent | ¥10.2B | ¥11.3B | ¥12.2B | ¥13.4B | ¥14.6B |
| Retained earnings | ¥9.24B | ¥10.4B | ¥11.3B | ¥12.4B | ¥13.7B |
| Treasury stock | -¥17.3M | -¥17.5M | -¥17.5M | -¥17.5M | -¥17.5M |
EDINET (FSA Japan)
有価証券報告書－第53期(2025/01/01－2025/12/31)
EDINET (FSA Japan)
有価証券報告書－第52期(2024/01/01－2024/12/31)
EDINET (FSA Japan)
有価証券報告書－第51期(2023/01/01－2023/12/31)
EDINET (FSA Japan)
有価証券報告書－第50期(2022/01/01－2022/12/31)
EDINET (FSA Japan)
有価証券報告書－第49期(令和3年1月1日－令和3年12月31日)
EDINET (FSA Japan)
有価証券報告書－第48期(令和2年1月1日－令和2年12月31日)
Extracted from XBRL: 47 / Derived from other figures: 1
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