BesterraBESTERRA CO., LTD1433東証プライム建設業FY ending Jan 2026, consolidated, J-GAAP
Out of every ¥100 of sales, about ¥7 is left as operating profit. Revenue changed +2.2% from the prior year, operating profit +98.3%.
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 |
|---|---|---|---|---|---|
| 2022 | 23.3% | 0.67× | 15.5% | 2.04× | 31.7% |
| 2023 | — | —× | -0.7% | —× | — |
| 2024 | 2.5% | 0.97× | 2.4% | 2.14× | 5.1% |
| 2025 | 3.8% | 0.99× | 3.7% | 2.36× | 8.8% |
| 2026 | 6.6% | 1.15× | 7.6% | 1.93× | 14.6% |
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 Jan 2022 | FY ending Jan 2023 | FY ending Jan 2024 | FY ending Jan 2025 | FY ending Jan 2026 |
|---|---|---|---|---|---|
| Revenue | 5,967 | 5,459 | 9,395 | 10,897 | 11,140 |
| Cost of revenue | 4,610 | 4,569 | 7,875 | 9,007 | 8,903 |
| Gross profit | 1,357 | 890 | 1,520 | 1,891 | 2,238 |
| SG&A | 868 | 1,105 | 1,273 | 1,517 | 1,497 |
| Operating income | 489 | -216 | 247 | 374 | 741 |
| Pretax income | 1,997 | -95 | 408 | 663 | 1,002 |
| Income tax | 605 | -31 | 176 | 254 | 270 |
| Net income attributable to owners | 1,392 | -64 | 231 | 410 | 733 |
| Operating margin | 8.2% | -4.0% | 2.6% | 3.4% | 6.7% |
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 Jan 2022 | FY ending Jan 2023 | FY ending Jan 2024 | FY ending Jan 2025 | FY ending Jan 2026 |
|---|---|---|---|---|---|
| Cash and equivalents | ¥2.12B | ¥1.34B | ¥1.44B | ¥1.6B | ¥1.43B |
| Total assets | ¥8.95B | ¥8.43B | ¥10.9B | ¥11B | ¥8.33B |
| Net assets | ¥4.28B | ¥4.38B | ¥4.1B | ¥4.85B | ¥5.4B |
| Share capital | ¥696.1M | ¥843.2M | ¥843.2M | ¥843.2M | ¥1.11B |
| Property, plant and equipment | ¥315.6M | ¥310.4M | ¥324M | ¥316.4M | ¥284.2M |
| Intangible assets excluding goodwill | ¥170.3M | ¥113.4M | ¥302.2M | ¥125.8M | ¥78.2M |
| Goodwill | ¥126.4M | ¥98.6M | ¥286.8M | ¥116.3M | ¥70.7M |
| Investment securities | ¥3.86B | ¥4.37B | ¥3.89B | ¥3.4B | ¥2.24B |
| Current assets | ¥4.56B | ¥3.57B | ¥6.29B | ¥7.13B | ¥5.67B |
| Current liabilities | ¥2.18B | ¥1.87B | ¥4.99B | ¥5.29B | ¥2.64B |
| Short-term borrowings | — | ¥300M | ¥2.1B | ¥3B | — |
| Long-term borrowings | ¥2.13B | ¥1.87B | ¥1.54B | ¥622.8M | ¥118.1M |
| Bonds | — | — | ¥50M | — | — |
| Interest-bearing debt | — | — | ¥3.69Bderived | — | — |
| Total liabilities | ¥4.67B | ¥4.05B | ¥6.78B | ¥6.19B | ¥2.94B |
| Non-controlling interests | ¥1.8M | ¥2.6M | — | — | — |
| Equity attributable to owners of parent | ¥4.39B | ¥4.48B | ¥4.54B | ¥4.77B | ¥5.25B |
| Retained earnings | ¥3.23B | ¥3.04B | ¥3.09B | ¥3.32B | ¥2.38B |
| Treasury stock | -¥200.4M | -¥200.4M | -¥200.4M | -¥200.4M | -¥591.4M |
EDINET (FSA Japan)
有価証券報告書－第53期(2025/02/01－2026/01/31)
EDINET (FSA Japan)
有価証券報告書－第52期(2024/02/01－2025/01/31)
EDINET (FSA Japan)
有価証券報告書－第51期(2023/02/01－2024/01/31)
EDINET (FSA Japan)
訂正有価証券報告書－第50期(2022/02/01－2023/01/31)
EDINET (FSA Japan)
有価証券報告書－第49期(令和3年2月1日－令和4年1月31日)
EDINET (FSA Japan)
有価証券報告書－第48期(令和2年2月1日－令和3年1月31日)
Extracted from XBRL: 51 / Derived from other figures: 1
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