BeagleeBeaglee Inc.3981東証スタンダード情報・通信業FY ending Dec 2025, consolidated, J-GAAP
Out of every ¥100 of sales, about ¥8 is left as operating profit. Revenue changed -9.4% from the prior year, operating profit -23.4%.
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 | 2.4% | 0.96× | 2.3% | 3.43× | 7.8% |
| 2022 | 3.6% | 0.97× | 3.5% | 3.21× | 11.1% |
| 2023 | 3.6% | 1.02× | 3.7% | 2.82× | 10.4% |
| 2024 | 7.1% | 1.03× | 7.3% | 2.47× | 18.1% |
| 2025 | 4.1% | 0.99× | 4.0% | 2.18× | 8.8% |
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 Dec 2021 | FY ending Dec 2022 | FY ending Dec 2023 | FY ending Dec 2024 | FY ending Dec 2025 |
|---|---|---|---|---|---|
| Revenue | 18,637 | 18,713 | 19,081 | 18,447 | 16,720 |
| Cost of revenue | 12,124 | 12,087 | 12,532 | 12,106 | 11,013 |
| Gross profit | 6,513 | 6,626 | 6,548 | 6,341 | 5,707 |
| SG&A | 5,167 | 4,871 | 5,051 | 4,554 | 4,339 |
| Operating income | 1,345 | 1,756 | 1,497 | 1,787 | 1,368 |
| Pretax income | 1,077 | 1,443 | 1,440 | 1,726 | 1,286 |
| Income tax | 632 | 778 | 751 | 422 | 602 |
| Net income attributable to owners | 445 | 665 | 689 | 1,304 | 684 |
| Operating margin | 7.2% | 9.4% | 7.8% | 9.7% | 8.2% |
Year-end figures from filings. Unreported items are omitted. Interest-bearing debt excludes lease liabilities.
| Item | FY ending Dec 2021 | FY ending Dec 2022 | FY ending Dec 2023 | FY ending Dec 2024 | FY ending Dec 2025 |
|---|---|---|---|---|---|
| Cash and equivalents | ¥3.55B | ¥4.22B | ¥4.83B | ¥5.12B | ¥5.29B |
| Total assets | ¥19.5B | ¥19B | ¥18.4B | ¥17.3B | ¥16.6B |
| Net assets | ¥5.67B | ¥6.31B | ¥6.95B | ¥7.49B | ¥8.06B |
| Share capital | ¥1.88B | ¥1.89B | ¥1.9B | ¥1.91B | ¥1.91B |
| Trade receivables | ¥4.37B | — | — | — | — |
| Property, plant and equipment | ¥62.4M | ¥67.2M | ¥67.4M | ¥62.6M | ¥131M |
| Intangible assets excluding goodwill | ¥11B | ¥9.98B | ¥9.14B | ¥8.34B | ¥7.58B |
| Goodwill | ¥9.59B | ¥8.92B | ¥8.33B | ¥7.74B | ¥7.15B |
| Current assets | ¥8.18B | ¥8.81B | ¥9.01B | ¥8.58B | ¥8.62B |
| Current liabilities | ¥8.04B | ¥8.68B | ¥8.47B | ¥8.02B | ¥7.73B |
| Trade payables | ¥3.06B | ¥3.31B | ¥3.44B | ¥3.23B | ¥3.09B |
| Short-term borrowings | ¥2B | ¥2B | ¥2B | ¥2B | ¥2B |
| Long-term borrowings | ¥5.42B | ¥3.83B | ¥2.81B | ¥1.78B | ¥765M |
| Total liabilities | ¥13.8B | ¥12.7B | ¥11.4B | ¥9.81B | ¥8.49B |
| Equity attributable to owners of parent | ¥5.67B | ¥6.31B | ¥6.95B | ¥7.48B | ¥8.05B |
| Retained earnings | ¥2.27B | ¥2.89B | ¥3.5B | ¥4.71B | ¥5.27B |
| Treasury stock | -¥363M | -¥356.6M | -¥350.2M | -¥1.04B | -¥1.04B |
EDINET (FSA Japan)
有価証券報告書－第13期(2025/01/01－2025/12/31)
EDINET (FSA Japan)
有価証券報告書－第12期(2024/01/01－2024/12/31)
EDINET (FSA Japan)
有価証券報告書－第11期(2023/01/01－2023/12/31)
EDINET (FSA Japan)
有価証券報告書－第10期(2022/01/01－2022/12/31)
EDINET (FSA Japan)
訂正有価証券報告書－第9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8期(令和2年1月1日－令和2年12月31日)
Extracted from XBRL: 49 / Derived from other figures: 1
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