Bell-ParkBell-Park Co.,Ltd.9441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 ¥4 is left as operating profit. Revenue changed +11.4% from the prior year, operating profit +37.9%.
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 | 3.1% | 2.47× | 7.6% | 1.51× | 11.4% |
| 2022 | 2.5% | 2.36× | 5.8% | 1.47× | 8.5% |
| 2023 | 2.1% | 2.53× | 5.2% | 1.47× | 7.7% |
| 2024 | 2.7% | 2.36× | 6.5% | 1.49× | 9.6% |
| 2025 | 3.2% | 2.74× | 8.8% | 1.54× | 13.5% |
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 | 107,282 | 102,779 | 115,485 | 116,039 | 129,301 |
| Cost of revenue | 81,798 | 79,143 | 90,609 | 89,127 | 98,117 |
| Gross profit | 25,484 | 23,636 | 24,876 | 26,911 | 31,184 |
| SG&A | 20,806 | 20,101 | 21,345 | 22,648 | 25,304 |
| Operating income | 4,678 | 3,535 | 3,531 | 4,264 | 5,880 |
| Pretax income | 4,674 | 3,787 | 3,421 | 4,464 | 5,911 |
| Income tax | 1,396 | 1,265 | 1,040 | 1,286 | 1,783 |
| Net income attributable to owners | 3,277 | 2,522 | 2,381 | 3,177 | 4,129 |
| Operating margin | 4.4% | 3.4% | 3.1% | 3.7% | 4.5% |
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 | ¥18.3B | ¥17.6B | ¥19.7B | ¥20.2B | ¥13.4B |
| Total assets | ¥43.4B | ¥43.6B | ¥47.5B | ¥50.7B | ¥43.6B |
| Net assets | ¥28.8B | ¥30.3B | ¥31.9B | ¥34.2B | ¥27B |
| Share capital | ¥1.15B | ¥1.15B | ¥1.15B | ¥1.15B | ¥1.15B |
| Property, plant and equipment | ¥2.1B | ¥2.12B | ¥1.94B | ¥1.73B | ¥1.6B |
| Intangible assets excluding goodwill | ¥529.5M | ¥254.5M | ¥118.5M | ¥68M | ¥42.6M |
| Goodwill | ¥436.4M | ¥188.6M | ¥74.5M | ¥31.9M | ¥12.2M |
| Investment securities | ¥180.5M | ¥158.3M | ¥2.23B | ¥4.08B | ¥3.97B |
| Current assets | ¥37B | ¥37.9B | ¥40.1B | ¥41.7B | ¥34.9B |
| Current liabilities | ¥13.8B | ¥12.6B | ¥14.8B | ¥15.8B | ¥15.9B |
| Short-term borrowings | ¥14.8M | — | — | — | — |
| Long-term borrowings | — | — | ¥90M | ¥70M | ¥50M |
| Total liabilities | ¥14.6B | ¥13.3B | ¥15.6B | ¥16.5B | ¥16.6B |
| Equity attributable to owners of parent | ¥28.7B | ¥30.3B | ¥31.9B | ¥34.2B | ¥27.1B |
| Retained earnings | ¥26.3B | ¥27.9B | ¥29.5B | ¥31.8B | ¥24.3B |
| Treasury stock | -¥611.5M | -¥611.7M | -¥611.7M | -¥611.7M | — |
EDINET (FSA Japan)
有価証券報告書－第33期(2025/01/01－2025/12/31)
EDINET (FSA Japan)
有価証券報告書－第32期(2024/01/01－2024/12/31)
EDINET (FSA Japan)
有価証券報告書－第31期(2023/01/01－2023/12/31)
EDINET (FSA Japan)
有価証券報告書－第30期(2022/01/01－2022/12/31)
EDINET (FSA Japan)
有価証券報告書－第29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28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
Spotted an error? Report it (corrections keep the original record)
Markdown with figures, units, periods and sources, ready to paste into ChatGPT or Claude.