baby calendarbaby calendar Inc.7363東証グロースサービス業FY ending Dec 2025, non-consolidated, J-GAAP
Out of every ¥100 of sales, about ¥11 is left as operating profit. Revenue changed +26.1% from the prior year, operating profit +362.3%.
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 |
|---|---|---|---|---|---|
| 2021 | 7.2% | 0.77× | 5.5% | 1.56× | 8.6% |
| 2022 | 2.0% | 0.87× | 1.7% | 1.48× | 2.5% |
| 2023 | — | —× | -9.3% | —× | — |
| 2024 | — | —× | -1.1% | —× | — |
| 2025 | 2.3% | 1.16× | 2.7% | 2.39× | 6.4% |
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 | 1,043 | 1,085 | 1,203 | 1,528 | 1,927 |
| Cost of revenue | 336 | 300 | 432 | 515 | 600 |
| Gross profit | 707 | 785 | 771 | 1,013 | 1,327 |
| SG&A | 577 | 747 | 803 | 967 | 1,113 |
| Operating income | 129 | 38 | -31 | 46 | 214 |
| Pretax income | 116 | 37 | -45 | -44 | 85 |
| Income tax | 41 | 16 | 55 | -29 | 41 |
| Net income attributable to owners | 75 | 21 | -100 | -15 | 45 |
| Operating margin | 12.4% | 3.5% | -2.6% | 3.0% | 11.1% |
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 | ¥1.04B | ¥716.4M | ¥357.2M | ¥394.2M | ¥720.1M |
| Total assets | ¥1.36B | ¥1.13B | ¥1.02B | ¥1.53B | ¥1.8B |
| Net assets | ¥871.5M | ¥805.5M | ¥706.4M | ¥672.8M | ¥727.7M |
| Share capital | ¥282.1M | ¥285M | ¥285M | ¥285M | ¥285M |
| Property, plant and equipment | ¥10.5M | ¥7.3M | ¥11.7M | ¥14.3M | ¥42.8M |
| Intangible assets excluding goodwill | ¥71.8M | ¥158.6M | ¥316M | ¥781M | ¥657.3M |
| Goodwill | ¥37.3M | ¥25.5M | ¥42.9M | ¥355.2M | ¥320.9M |
| Investment securities | — | ¥17M | ¥30M | ¥0 | ¥0 |
| Current assets | ¥1.25B | ¥925.8M | ¥646M | ¥697.2M | ¥1.04B |
| Current liabilities | ¥276M | ¥209.3M | ¥256.3M | ¥651.7M | ¥711.6M |
| Short-term borrowings | — | — | ¥50M | ¥190M | — |
| Long-term borrowings | ¥202.2M | ¥107.9M | ¥40.9M | ¥194.4M | ¥347.2M |
| Total liabilities | ¥486.4M | ¥324.4M | ¥315.1M | ¥853.7M | ¥1.07B |
| Equity attributable to owners of parent | ¥871.5M | ¥806.6M | ¥706.4M | ¥672.8M | ¥717.3M |
| Retained earnings | ¥176.7M | ¥197.9M | ¥97.7M | ¥83.1M | ¥127.7M |
| Treasury stock | — | -¥92M | -¥92M | -¥101.5M | -¥101.6M |
EDINET (FSA Japan)
訂正有価証券報告書－第35期(2025/01/01－2025/12/31)
EDINET (FSA Japan)
有価証券報告書－第34期(2024/01/01－2024/12/31)
EDINET (FSA Japan)
訂正有価証券報告書－第33期(2023/01/01－2023/12/31)
EDINET (FSA Japan)
有価証券報告書－第32期(2022/01/01－2022/12/31)
EDINET (FSA Japan)
有価証券報告書－第31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30期(令和2年1月1日－令和2年12月31日)
Extracted from XBRL: 44 / Derived from other figures: 1
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