Billing SystemBilling System Corporation3623東証グロース情報・通信業FY ending Dec 2025, consolidated, J-GAAP
Out of every ¥100 of sales, about ¥14 is left as operating profit. Revenue changed +7.8% from the prior year, operating profit +3.4%.
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 | 7.1% | 0.20× | 1.4% | 8.00× | 11.2% |
| 2022 | 9.4% | 0.22× | 2.1% | 7.31× | 15.1% |
| 2023 | 7.9% | 0.21× | 1.6% | 7.65× | 12.6% |
| 2024 | 9.6% | 0.18× | 1.7% | 8.86× | 15.3% |
| 2025 | 9.0% | 0.16× | 1.5% | 9.46× | 13.8% |
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 Dec 2021 | FY ending Dec 2022 | FY ending Dec 2023 | FY ending Dec 2024 | FY ending Dec 2025 |
|---|---|---|---|---|---|
| Revenue | 3,143 | 3,435 | 3,783 | 4,218 | 4,547 |
| Cost of revenue | 2,113 | 2,229 | 2,415 | 2,685 | 2,926 |
| Gross profit | 1,030 | 1,206 | 1,368 | 1,534 | 1,621 |
| SG&A | 685 | 724 | 902 | 908 | 973 |
| Operating income | 345 | 482 | 466 | 626 | 647 |
| Pretax income | 349 | 480 | 463 | 623 | 601 |
| Income tax | 115 | 144 | 146 | 197 | 169 |
| Net income attributable to owners | 224 | 323 | 300 | 407 | 408 |
| Operating margin | 11.0% | 14.0% | 12.3% | 14.8% | 14.2% |
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 | ¥14.7B | ¥13.4B | ¥19.4B | ¥23.7B | ¥27.7B |
| Total assets | ¥16B | ¥15.2B | ¥21.3B | ¥26B | ¥30.1B |
| Net assets | ¥2.1B | ¥2.36B | ¥2.61B | ¥2.96B | ¥3.28B |
| Share capital | ¥1.24B | ¥1.24B | ¥1.24B | ¥1.24B | ¥1.24B |
| Property, plant and equipment | ¥48.5M | ¥34M | ¥119.4M | ¥101.7M | ¥87.1M |
| Intangible assets excluding goodwill | ¥103.3M | ¥89.2M | ¥113.1M | ¥131.3M | ¥89.4M |
| Investment securities | ¥4M | ¥4M | ¥4M | ¥4M | ¥50.4M |
| Current assets | ¥15.8B | ¥14.8B | ¥20.9B | ¥25.6B | ¥29.7B |
| Current liabilities | ¥13.9B | ¥12.7B | ¥18.6B | ¥22.9B | ¥26.8B |
| Total liabilities | ¥13.9B | ¥12.8B | ¥18.7B | ¥23B | ¥26.9B |
| Non-controlling interests | ¥91.5M | ¥100.2M | ¥112.5M | ¥126.4M | ¥144M |
| Equity attributable to owners of parent | ¥2B | ¥2.26B | ¥2.5B | ¥2.83B | ¥3.1B |
| Retained earnings | ¥830.8M | ¥1.09B | ¥1.33B | ¥1.66B | ¥1.93B |
| Treasury stock | -¥148.9M | -¥148.9M | -¥148.9M | -¥148.9M | -¥148.9M |
EDINET (FSA Japan)
有価証券報告書－第26期(2025/01/01－2025/12/31)
EDINET (FSA Japan)
有価証券報告書－第25期(2024/01/01－2024/12/31)
EDINET (FSA Japan)
有価証券報告書－第24期(2023/01/01－2023/12/31)
EDINET (FSA Japan)
有価証券報告書－第23期(2022/01/01－2022/12/31)
EDINET (FSA Japan)
有価証券報告書－第22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21期(令和2年1月1日－令和2年12月31日)
Extracted from XBRL: 47 / Derived from other figures: 1
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