b-style holdingsb-style holdings,Inc.302A東証グロースサービス業FY ending Mar 2026, consolidated, J-GAAP
Out of every ¥100 of sales, about ¥2 is left as operating profit. Revenue changed +7.1% from the prior year, operating profit -41.3%.
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 |
|---|---|---|---|---|---|
| 2024 | 3.2% | 2.91× | 9.3% | 6.03× | 55.8% |
| 2025 | 1.7% | 2.85× | 5.0% | 4.19× | 20.9% |
| 2026 | 0.4% | 2.99× | 1.3% | 3.12× | 4.0% |
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 Mar 2024 | FY ending Mar 2025 | FY ending Mar 2026 |
|---|---|---|---|
| Revenue | 10,827 | 11,214 | 12,009 |
| Cost of revenue | 6,533 | 6,303 | 6,141 |
| Gross profit | 4,294 | 4,911 | 5,868 |
| SG&A | 4,018 | 4,588 | 5,678 |
| Operating income | 276 | 323 | 190 |
| Pretax income | 371 | 324 | 155 |
| Income tax | 26 | 129 | 104 |
| Net income attributable to owners | 345 | 196 | 51 |
| Operating margin | 2.5% | 2.9% | 1.6% |
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 Mar 2024 | FY ending Mar 2025 | FY ending Mar 2026 |
|---|---|---|---|
| Cash and equivalents | ¥1.76B | ¥2.25B | ¥1.82B |
| Total assets | ¥3.72B | ¥4.15B | ¥3.88B |
| Net assets | ¥621.5M | ¥1.26B | ¥1.32B |
| Share capital | ¥86.4M | ¥309.5M | ¥310.1M |
| Property, plant and equipment | ¥222.3M | ¥198.1M | ¥174.4M |
| Intangible assets excluding goodwill | ¥277.6M | ¥208.5M | ¥280.5M |
| Goodwill | — | — | ¥16.6M |
| Investment securities | ¥46M | ¥26.9M | ¥25.9M |
| Current assets | ¥3.13B | ¥3.65B | ¥3.36B |
| Current liabilities | ¥1.47B | ¥1.46B | ¥1.28B |
| Long-term borrowings | ¥1.52B | ¥1.38B | ¥1.24B |
| Total liabilities | ¥3.1B | ¥2.89B | ¥2.56B |
| Equity attributable to owners of parent | ¥617M | ¥1.26B | ¥1.31B |
| Retained earnings | ¥518.4M | ¥714.2M | ¥765.7M |
Spotted an error? Report it (corrections keep the original record)
Markdown with figures, units, periods and sources, ready to paste into ChatGPT or Claude.