BIC CameraBIC CAMERA INC.3048東証プライム小売業FY ending Aug 2025, consolidated, J-GAAP
Out of every ¥100 of sales, about ¥3 is left as operating profit. Revenue changed +5.6% from the prior year, operating profit +24.1%.
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 | 1.1% | 1.84× | 1.9% | 3.19× | 6.2% |
| 2022 | 0.7% | 1.74× | 1.3% | 3.34× | 4.2% |
| 2023 | 0.4% | 1.80× | 0.6% | 3.47× | 2.3% |
| 2024 | 1.5% | 1.99× | 3.0% | 3.41× | 10.2% |
| 2025 | 1.8% | 2.01× | 3.6% | 3.31× | 11.9% |
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 Aug 2021 | FY ending Aug 2022 | FY ending Aug 2023 | FY ending Aug 2024 | FY ending Aug 2025 |
|---|---|---|---|---|---|
| Revenue | 834,060 | 792,368 | 815,560 | 922,572 | 974,483 |
| Cost of revenue | 595,501 | 578,525 | 597,687 | 678,926 | 713,972 |
| Gross profit | 238,558 | 213,843 | 217,873 | 243,646 | 260,511 |
| SG&A | 220,340 | 195,980 | 203,657 | 219,257 | 230,236 |
| Operating income | 18,217 | 17,863 | 14,215 | 24,388 | 30,274 |
| Pretax income | 19,540 | 14,649 | 10,072 | 23,249 | 29,862 |
| Income tax | 6,785 | 5,275 | 5,102 | 6,739 | 9,464 |
| Net income attributable to owners | 8,761 | 5,765 | 2,936 | 13,908 | 17,476 |
| Operating margin | 2.2% | 2.3% | 1.7% | 2.6% | 3.1% |
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 Aug 2021 | FY ending Aug 2022 | FY ending Aug 2023 | FY ending Aug 2024 | FY ending Aug 2025 |
|---|---|---|---|---|---|
| Cash and equivalents | ¥108.9B | ¥89.5B | ¥75.1B | ¥63.4B | ¥58B |
| Total assets | ¥454.5B | ¥456.5B | ¥449.8B | ¥478.2B | ¥492.5B |
| Net assets | ¥179.5B | ¥169.1B | ¥176.4B | ¥193.2B | ¥211.8B |
| Share capital | ¥25.9B | ¥25.9B | ¥25.9B | ¥25.9B | ¥25.9B |
| Property, plant and equipment | ¥85.8B | ¥87B | ¥83.1B | ¥80B | ¥79.1B |
| Intangible assets excluding goodwill | ¥31B | ¥30.2B | ¥32B | ¥39.4B | ¥38.9B |
| Goodwill | ¥4.74B | ¥5.5B | ¥5.3B | ¥9.65B | ¥8.6B |
| Investment securities | ¥12.2B | ¥13.2B | ¥16.9B | ¥25.5B | ¥32.6B |
| Current assets | ¥258.1B | ¥252.3B | ¥247.2B | ¥263.5B | ¥278.2B |
| Current liabilities | ¥173.6B | ¥197.8B | ¥204.9B | ¥213B | ¥213.4B |
| Short-term borrowings | ¥56.5B | ¥65B | ¥78B | ¥61.2B | ¥64.4B |
| Long-term borrowings | ¥66.5B | ¥43.9B | ¥24B | ¥25.6B | ¥23B |
| Bonds | ¥600M | ¥400M | ¥200M | — | — |
| Interest-bearing debt | ¥123.6Bderived | ¥109.4Bderived | ¥102.2Bderived | — | — |
| Total liabilities | ¥274.9B | ¥287.3B | ¥273.5B | ¥285.1B | ¥280.8B |
| Non-controlling interests | ¥35.6B | ¥37.6B | ¥39B | ¥40.7B | ¥43.2B |
| Equity attributable to owners of parent | ¥142.3B | ¥130.1B | ¥130.8B | ¥141.4B | ¥151.8B |
| Retained earnings | ¥106B | ¥98.8B | ¥99.4B | ¥110.1B | ¥120.4B |
| Treasury stock | -¥16.7B | -¥21.7B | -¥21.7B | -¥21.7B | -¥21.6B |
EDINET (FSA Japan)
有価証券報告書－第45期(2024/09/01－2025/08/31)
EDINET (FSA Japan)
有価証券報告書－第44期(2023/09/01－2024/08/31)
EDINET (FSA Japan)
有価証券報告書－第43期(2022/09/01－2023/08/31)
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有価証券報告書－第42期(令和3年9月1日－令和4年8月31日)
EDINET (FSA Japan)
有価証券報告書－第41期(令和2年9月1日－令和3年8月31日)
EDINET (FSA Japan)
有価証券報告書－第40期(令和1年9月1日－令和2年8月31日)
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