Bike O & CompanyBIKE O & COMPANY Ltd.3377東証スタンダード卸売業FY ending Nov 2025, consolidated, J-GAAP
Out of every ¥100 of sales, about ¥2 is left as operating profit. Revenue changed +13.6% from the prior year, operating profit +104.5%.
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 | 4.6% | 2.87× | 13.3% | 1.63× | 21.7% |
| 2022 | 4.6% | 3.15× | 14.6% | 1.69× | 24.6% |
| 2023 | — | —× | -0.9% | —× | — |
| 2024 | 0.6% | 2.73× | 1.5% | 1.92× | 2.9% |
| 2025 | 0.8% | 3.03× | 2.6% | 1.89× | 4.8% |
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 Nov 2021 | FY ending Nov 2022 | FY ending Nov 2023 | FY ending Nov 2024 | FY ending Nov 2025 |
|---|---|---|---|---|---|
| Revenue | 26,570 | 33,481 | 33,068 | 33,966 | 38,574 |
| Cost of revenue | 14,617 | 20,307 | 20,868 | 21,342 | 25,595 |
| Gross profit | 11,953 | 13,174 | 12,200 | 12,624 | 12,979 |
| SG&A | 10,394 | 11,521 | 12,366 | 12,338 | 12,394 |
| Operating income | 1,559 | 1,654 | -166 | 286 | 586 |
| Pretax income | 1,736 | 2,261 | -52 | 460 | 657 |
| Income tax | 510 | 711 | 59 | 272 | 330 |
| Net income attributable to owners | 1,226 | 1,550 | -111 | 187 | 327 |
| Operating margin | 5.9% | 4.9% | -0.5% | 0.8% | 1.5% |
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 Nov 2021 | FY ending Nov 2022 | FY ending Nov 2023 | FY ending Nov 2024 | FY ending Nov 2025 |
|---|---|---|---|---|---|
| Cash and equivalents | ¥944.2M | ¥2.77B | ¥1.99B | ¥2.07B | ¥2.05B |
| Total assets | ¥9.25B | ¥12B | ¥12.1B | ¥12.5B | ¥13B |
| Net assets | ¥5.66B | ¥6.93B | ¥6.39B | ¥6.49B | ¥7.02B |
| Share capital | ¥590.3M | ¥590.3M | ¥590.3M | ¥590.3M | ¥590.3M |
| Property, plant and equipment | ¥853.3M | ¥1.05B | ¥1.38B | ¥1.58B | ¥1.36B |
| Intangible assets excluding goodwill | ¥710.2M | ¥613M | ¥588.4M | ¥516.5M | ¥308.7M |
| Goodwill | — | — | — | ¥44.3M | ¥17.7M |
| Investment securities | ¥661K | ¥609K | ¥481K | ¥580.5M | ¥687.7M |
| Current assets | ¥6.75B | ¥9.1B | ¥8.23B | ¥8.74B | ¥9.76B |
| Current liabilities | ¥3.05B | ¥4.33B | ¥4.61B | ¥4.71B | ¥4.62B |
| Short-term borrowings | ¥600M | ¥1.1B | ¥2.2B | ¥1.2B | ¥1.2B |
| Long-term borrowings | — | — | ¥57.4M | ¥332.3M | ¥602.7M |
| Total liabilities | ¥3.59B | ¥5.09B | ¥5.66B | ¥5.97B | ¥6.03B |
| Equity attributable to owners of parent | ¥5.66B | ¥6.93B | ¥6.39B | ¥6.49B | ¥7.02B |
| Retained earnings | ¥4.82B | ¥6.08B | ¥5.55B | ¥5.65B | ¥5.81B |
| Treasury stock | -¥356.3M | -¥846.7M | -¥846.1M | -¥846.1M | -¥487.4M |
EDINET (FSA Japan)
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Extracted from XBRL: 49 / Derived from other figures: 1
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