Biken TechnoBIKEN TECHNO CORPORATION9791東証スタンダードサービス業FY ending Mar 2026, consolidated, J-GAAP

Biken Techno revenue and profit

Out of every ¥100 of sales, about ¥5 is left as operating profit. Revenue changed +5.3% from the prior year, operating profit +44.0%.

Five-year trend

Revenue¥36.5B
FY ending Mar 2022: ¥31.4B¥31.4BFY ending Mar 2023: ¥34.7B¥34.7BFY ending Mar 2024: ¥38.4B¥38.4BFY ending Mar 2025: ¥34.7B¥34.7BFY ending Mar 2026: ¥36.5B¥36.5BFY22FY23FY24FY25FY26
Operating income¥2.05B
FY ending Mar 2022: ¥1.41B¥1.41BFY ending Mar 2023: ¥1.97B¥1.97BFY ending Mar 2024: ¥2.13B¥2.13BFY ending Mar 2025: ¥1.42B¥1.42BFY ending Mar 2026: ¥2.05B¥2.05BFY22FY23FY24FY25FY26
Operating margin5.6%
FY ending Mar 2022: 4.5%4.5%FY ending Mar 2023: 5.7%5.7%FY ending Mar 2024: 5.6%5.6%FY ending Mar 2025: 4.1%4.1%FY ending Mar 2026: 5.6%5.6%FY22FY23FY24FY25FY26

What drives ROE

Net margin × asset turnover = ROA; ROA × financial leverage = ROE

Net margin3.9%
Asset turnover0.92×
ROA3.6%
ROA3.6%
Financial leverage1.79×
ROE6.4%

Denominators: average assets and average equity. Derived from reported values; ROE is shown only for positive profit and equity.

Net margin3.9%
2022: 4.3%4.3%2023: 4.8%4.8%2024: 3.4%3.4%2025: 2.8%2.8%2026: 3.9%3.9%2223242526
Asset turnover0.92×
2022: 0.79×0.79×2023: 0.88×0.88×2024: 0.95×0.95×2025: 0.85×0.85×2026: 0.92×0.92×2223242526
ROA3.6%
2022: 3.4%3.4%2023: 4.2%4.2%2024: 3.3%3.3%2025: 2.4%2.4%2026: 3.6%3.6%2223242526
Financial leverage1.79×
2022: 2.18×2.18×2023: 2.08×2.08×2024: 1.98×1.98×2025: 1.92×1.92×2026: 1.79×1.79×2223242526
ROE6.4%
2022: 7.4%7.4%2023: 8.8%8.8%2024: 6.5%6.5%2025: 4.6%4.6%2026: 6.4%6.4%2223242526
PeriodNet marginAsset turnoverROAFinancial leverageROE
20224.3%0.79×3.4%2.18×7.4%
20234.8%0.88×4.2%2.08×8.8%
20243.4%0.95×3.3%1.98×6.5%
20252.8%0.85×2.4%1.92×4.6%
20263.9%0.92×3.6%1.79×6.4%

Financial leverage can raise ROE; a higher value alone does not describe a company's overall condition.

Asset intensity and goodwill

Annual trends in tangible-asset ratios and goodwill balance.

PPE ÷ revenue42.4%
2021: 45.4%45.4%2022: 49.8%49.8%2023: 44.6%44.6%2024: 39.6%39.6%2025: 43.9%43.9%2026: 42.4%42.4%212223242526
PPE ÷ total assets39.9%
2021: 44.4%44.4%2022: 39.3%39.3%2023: 39.4%39.4%2024: 36.9%36.9%2025: 37.7%37.7%2026: 39.9%39.9%212223242526
Goodwill ÷ parent equity1.8%
2021: 2.5%2.5%2022: 4.6%4.6%2023: 3.7%3.7%2024: 3.0%3.0%2025: 2.4%2.4%2026: 1.8%1.8%212223242526
Goodwill balance¥417.6M
2021: ¥431.2M¥431.2M2022: ¥830.5M¥830.5M2023: ¥727.3M¥727.3M2024: ¥624.1M¥624.1M2025: ¥520.8M¥520.8M2026: ¥417.6M¥417.6M212223242526

Ratios are derived from reported values. Goodwill is shown only when separately reported; it is not inferred from combined intangible assets. Definition

Investment and working-capital efficiency

Track R&D investment and how long operating capital remains tied up before sales turn into cash.

Receivable days—
2021: 35d35d212223242526
Payable days21d
2021: 25d25d2022: 32d32d2023: 29d29d2024: 33d33d2025: 37d37d2026: 21d21d212223242526

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.

Income statement (JPY millions)

ItemFY ending Mar 2022FY ending Mar 2023FY ending Mar 2024FY ending Mar 2025FY ending Mar 2026
Revenue31,39434,69038,37234,66936,506
Cost of revenue24,86627,30830,54827,23728,357
Gross profit6,5287,3827,8237,4328,149
SG&A5,1145,4145,6926,0076,097
Operating income1,4141,9682,1311,4252,052
Pretax income2,0692,4902,5221,5812,211
Income tax7128201,211601789
Net income attributable to owners1,3571,6701,3109791,422
Operating margin4.5%5.7%5.6%4.1%5.6%

Balance sheet (reported items)

Year-end figures from filings. Unreported items are omitted. Interest-bearing debt excludes lease liabilities.

Assets

Cash 19%
Property, plant and equipment 40%
3%
5%
Other assets 33%

Funding

4%
Other liabilities 37%
Equity 59%

Each bar totals 100% of assets; other is the residual.

ItemFY ending Mar 2022FY ending Mar 2023FY ending Mar 2024FY ending Mar 2025FY ending Mar 2026
Cash and equivalents¥7.14B¥7.79B¥10.8B¥9.32B¥7.52B
Total assets¥39.7B¥39.2B¥41.2B¥40.4B¥38.9B
Net assets¥18.3B¥19.7B¥20.8B¥21.7B¥22.9B
Share capital¥1.81B¥1.81B¥1.81B¥1.81B¥1.81B
Property, plant and equipment¥15.6B¥15.5B¥15.2B¥15.2B¥15.5B
Intangible assets excluding goodwill¥1.03B¥913.2M¥859M¥762.4M¥662.8M
Goodwill¥830.5M¥727.3M¥624.1M¥520.8M¥417.6M
Investment securities¥1.23B¥1.38B¥1.84B¥1.79B¥2.05B
Current assets¥18.6B¥18.3B¥20.1B¥20.7B¥18.4B
Current liabilities¥12.2B¥10.9B¥10.7B¥10.6B¥8.92B
Trade payables¥2.15B¥2.18B¥2.76B¥2.73B¥1.6B
Short-term borrowings¥3.2B¥1.8B¥600M¥1.7B¥700M
Long-term borrowings¥7.3B¥6.98B¥7.96B¥6.31B¥5.14B
Total liabilities¥21.4B¥19.6B¥20.4B¥18.7B¥16B
Equity attributable to owners of parent¥18.2B¥19.7B¥20.8B¥21.6B¥22.8B
Retained earnings¥14.8B¥16.3B¥17.4B¥18.2B¥19.4B
Treasury stock-¥78.6M-¥78.6M-¥78.6M-¥78.6M-¥78.6M

Sources

Show source documents (6)
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    有価証券報告書-第63期(2025/04/01-2026/03/31)

    ID S100YJP62026-06-25Open
  • EDINET (FSA Japan)

    訂正有価証券報告書-第62期(2024/04/01-2025/03/31)

    ID S100WGU02025-09-02Open
  • EDINET (FSA Japan)

    有価証券報告書-第61期(2023/04/01-2024/03/31)

    ID S100TW6Z2024-06-27Open
  • EDINET (FSA Japan)

    有価証券報告書-第60期(2022/04/01-2023/03/31)

    ID S100R5Z92023-06-29Open
  • EDINET (FSA Japan)

    有価証券報告書-第59期(令和3年4月1日-令和4年3月31日)

    ID S100OKXJ2022-06-29Open
  • EDINET (FSA Japan)

    有価証券報告書-第58期(令和2年4月1日-令和3年3月31日)

    ID S100LSTC2021-06-29Open

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