BetrendBETREND CORPORATION4020東証グロースサービス業FY ending Dec 2025, non-consolidated, J-GAAP
It lost about ¥7 for every ¥100 of sales at the operating level. Revenue changed +0.3% from the prior year, operating profit -202.1%.
Net margin × asset turnover = ROA; ROA × financial leverage = ROE
| Period | Net margin | Asset turnover | ROA | Financial leverage | ROE |
|---|---|---|---|---|---|
| 2021 | 5.7% | 1.27× | 7.3% | 1.21× | 8.8% |
| 2022 | 9.2% | 1.23× | 11.4% | 1.20× | 13.6% |
| 2023 | 6.1% | 1.15× | 7.1% | 1.16× | 8.2% |
| 2024 | 5.2% | 1.19× | 6.2% | 1.13× | 7.0% |
| 2025 | — | —× | -10.6% | —× | — |
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
| Item | FY ending Dec 2021 | FY ending Dec 2022 | FY ending Dec 2023 | FY ending Dec 2024 | FY ending Dec 2025 |
|---|---|---|---|---|---|
| Revenue | 1,052 | 1,089 | 1,091 | 1,156 | 1,159 |
| Cost of revenue | 517 | 523 | 527 | 544 | 615 |
| Gross profit | 536 | 565 | 564 | 612 | 544 |
| SG&A | 447 | 418 | 465 | 532 | 626 |
| Operating income | 89 | 147 | 99 | 80 | -82 |
| Pretax income | 89 | 146 | 98 | 85 | -81 |
| Income tax | 29 | 46 | 32 | 25 | 21 |
| Net income attributable to owners | 60 | 100 | 67 | 60 | -101 |
| Operating margin | 8.4% | 13.5% | 9.1% | 6.9% | -7.1% |
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 | ¥434.7M | ¥595.9M | ¥568.5M | ¥597.9M | ¥467.4M |
| Total assets | ¥825.7M | ¥941.5M | ¥949M | ¥995.5M | ¥909.1M |
| Net assets | ¥683M | ¥789.5M | ¥836.1M | ¥883.8M | ¥779.7M |
| Share capital | ¥311.8M | ¥314.9M | ¥316.2M | ¥316.4M | ¥316.4M |
| Property, plant and equipment | ¥27.2M | ¥25.4M | ¥23.9M | ¥8.2M | ¥77.4M |
| Intangible assets excluding goodwill | ¥96.5M | ¥86.4M | ¥93.5M | ¥119M | ¥155M |
| Current assets | ¥599M | ¥741.8M | ¥761.6M | ¥808M | ¥642.7M |
| Current liabilities | ¥118.9M | ¥128M | ¥88.8M | ¥111.8M | ¥111.9M |
| Total liabilities | ¥142.8M | ¥151.9M | ¥112.9M | ¥111.8M | ¥129.4M |
| Equity attributable to owners of parent | ¥683M | ¥789.5M | ¥836.1M | ¥880.1M | ¥779M |
| Retained earnings | ¥129.3M | ¥229.7M | ¥296.6M | ¥353.6M | ¥250.6M |
| Treasury stock | — | — | -¥22.9M | -¥36.4M | -¥34.5M |
EDINET (FSA Japan)
有価証券報告書－第27期(2025/01/01－2025/12/31)
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EDINET (FSA Japan)
有価証券報告書－第25期(2023/01/01－2023/12/31)
EDINET (FSA Japan)
有価証券報告書－第24期(2022/01/01－2022/12/31)
EDINET (FSA Japan)
有価証券報告書－第23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22期(令和2年1月1日－令和2年12月31日)
Extracted from XBRL: 40 / Derived from other figures: 1
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