Bestone.ComBestone.Com Co.,Ltd.6577東証グロースサービス業FY ending Jul 2025, consolidated, J-GAAP
Out of every ¥100 of sales, about ¥1 is left as operating profit. Revenue changed -18.9% from the prior year, operating profit -88.9%.
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 | — | —× | -5.6% | —× | — |
| 2022 | — | —× | -9.6% | —× | — |
| 2023 | 2.0% | 0.54× | 1.1% | 3.94× | 4.3% |
| 2024 | 7.9% | 1.13× | 9.0% | 2.97× | 26.7% |
| 2025 | 0.4% | 0.74× | 0.3% | 3.01× | 0.8% |
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
| Item | FY ending Jul 2021 | FY ending Jul 2022 | FY ending Jul 2023 | FY ending Jul 2024 | FY ending Jul 2025 |
|---|---|---|---|---|---|
| Revenue | 84 | 247 | 1,332 | 3,137 | 2,544 |
| Cost of revenue | 50 | 206 | 990 | 2,402 | 2,037 |
| Gross profit | 34 | 40 | 342 | 735 | 507 |
| SG&A | 173 | 228 | 322 | 471 | 478 |
| Operating income | -139 | -187 | 20 | 264 | 29 |
| Pretax income | -128 | -220 | 11 | 266 | 28 |
| Income tax | 3 | -2 | -16 | 17 | 18 |
| Net income attributable to owners | -130 | -218 | 27 | 249 | 10 |
| Operating margin | -165.1% | -76.0% | 1.5% | 8.4% | 1.1% |
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 Jul 2021 | FY ending Jul 2022 | FY ending Jul 2023 | FY ending Jul 2024 | FY ending Jul 2025 |
|---|---|---|---|---|---|
| Cash and equivalents | ¥1.57B | ¥1.39B | ¥1.27B | ¥1.7B | ¥2.62B |
| Total assets | ¥2.31B | ¥2.25B | ¥2.66B | ¥2.87B | ¥4.01B |
| Net assets | ¥561.5M | ¥530.7M | ¥716.1M | ¥1.15B | ¥1.15B |
| Share capital | ¥302.5M | ¥396.5M | ¥475M | ¥567.4M | ¥570.4M |
| Property, plant and equipment | ¥146.7M | ¥143.1M | ¥139.5M | ¥136.1M | ¥132.7M |
| Intangible assets excluding goodwill | ¥85M | ¥110.8M | ¥123.9M | ¥125.8M | ¥126.2M |
| Goodwill | ¥29.5M | ¥40.3M | ¥36.6M | ¥32.9M | ¥29.3M |
| Investment securities | ¥214M | ¥176.8M | ¥220.2M | ¥209.2M | ¥197.2M |
| Current assets | ¥1.82B | ¥1.76B | ¥2.1B | ¥2.29B | ¥3.46B |
| Current liabilities | ¥497.7M | ¥682.3M | ¥1.15B | ¥964.1M | ¥1.23B |
| Long-term borrowings | ¥1.24B | ¥1.03B | ¥785.9M | ¥742.8M | ¥1.63B |
| Total liabilities | ¥1.75B | ¥1.72B | ¥1.95B | ¥1.72B | ¥2.87B |
| Equity attributable to owners of parent | ¥561.6M | ¥531.5M | ¥715.1M | ¥1.15B | ¥1.14B |
| Retained earnings | ¥75.2M | -¥142.9M | -¥116M | ¥132.6M | ¥119.5M |
| Treasury stock | -¥35.1M | -¥35.1M | -¥35.3M | -¥35.3M | -¥35.4M |
EDINET (FSA Japan)
有価証券報告書－第20期(2024/08/01－2025/07/31)
EDINET (FSA Japan)
有価証券報告書－第19期(2023/08/01－2024/07/31)
EDINET (FSA Japan)
有価証券報告書－第18期(2022/08/01－2023/07/31)
EDINET (FSA Japan)
有価証券報告書－第17期(令和3年8月1日－令和4年7月31日)
EDINET (FSA Japan)
有価証券報告書－第16期(令和2年8月1日－令和3年7月31日)
EDINET (FSA Japan)
訂正有価証券報告書－第15期(令和1年8月1日－令和2年7月31日)
Extracted from XBRL: 47 / Derived from other figures: 1
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