Booking ResortBooking Resort Co., Ltd.324A東証グロースサービス業FY ending Apr 2026, non-consolidated, J-GAAP
Out of every ¥100 of sales, about ¥30 is left as operating profit. Revenue changed +18.1% from the prior year, operating profit -1.1%.
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 |
|---|---|---|---|---|---|
| 2024 | 25.8% | 0.70× | 18.1% | 1.54× | 27.9% |
| 2025 | 23.0% | 0.72× | 16.5% | 1.41× | 23.3% |
| 2026 | 21.6% | 0.70× | 15.1% | 1.34× | 20.1% |
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 Apr 2024 | FY ending Apr 2025 | FY ending Apr 2026 |
|---|---|---|---|
| Revenue | 1,059 | 1,456 | 1,719 |
| Cost of revenue | 296 | 444 | 512 |
| Gross profit | 763 | 1,012 | 1,207 |
| SG&A | 380 | 497 | 698 |
| Operating income | 383 | 515 | 509 |
| Pretax income | 388 | 496 | 515 |
| Income tax | 115 | 161 | 144 |
| Net income attributable to owners | 273 | 335 | 371 |
| Operating margin | 36.2% | 35.4% | 29.6% |
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 Apr 2024 | FY ending Apr 2025 | FY ending Apr 2026 |
|---|---|---|---|
| Cash and equivalents | ¥257.8M | ¥1.29B | ¥659.4M |
| Total assets | ¥1.5B | ¥2.55B | ¥2.36B |
| Net assets | ¥978.8M | ¥1.9B | ¥1.78B |
| Share capital | ¥100M | ¥393.6M | ¥393.6M |
| Property, plant and equipment | ¥1.1B | ¥1.07B | ¥1.24B |
| Intangible assets excluding goodwill | ¥3.6M | ¥2.6M | ¥77.5M |
| Goodwill | — | — | ¥74.5M |
| Investment securities | — | — | ¥53.8M |
| Current assets | ¥354.3M | ¥1.42B | ¥922.9M |
| Current liabilities | ¥270.3M | ¥296.9M | ¥308.6M |
| Long-term borrowings | ¥255.8M | ¥354.3M | ¥274.4M |
| Total liabilities | ¥526.1M | ¥651.2M | ¥583M |
| Equity attributable to owners of parent | ¥978.8M | ¥1.9B | ¥1.78B |
| Retained earnings | ¥528.8M | ¥863.8M | ¥1.23B |
| Treasury stock | — | — | -¥490.5M |
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