BoutiquesBoutiques, Inc.9272東証グロース小売業FY ending Mar 2026, non-consolidated, J-GAAP
Out of every ¥100 of sales, about ¥28 is left as operating profit. Revenue changed +5.8% from the prior year, operating profit +27.0%.
Net margin × asset turnover = ROA; ROA × financial leverage = ROE
Denominators: ending assets and ending equity. Derived from reported values; ROE is shown only for positive profit and equity.
| Period | Net margin | Asset turnover | ROA | Financial leverage | ROE |
|---|---|---|---|---|---|
| 2023 | 20.4% | 0.70× | 14.4% | 2.51× | 36.1% |
| 2024 | 13.8% | 0.91× | 12.5% | 2.40× | 30.1% |
| 2025 | 5.8% | 0.91× | 5.3% | 2.38× | 12.5% |
| 2025 | 4.9% | 1.01× | 4.9% | 2.55× | 12.5% |
| 2026 | 11.3% | 0.98× | 11.1% | 2.13× | 23.6% |
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 Mar 2023 | FY ending Mar 2024 | FY ending Mar 2025 | FY ending Mar 2025 | FY ending Mar 2026 |
|---|---|---|---|---|---|
| Revenue | 3,047 | 4,414 | 4,342 | 5,171 | 5,470 |
| Cost of revenue | 413 | 627 | 669 | 720 | 808 |
| Gross profit | 2,634 | 3,788 | 3,672 | 4,451 | 4,662 |
| SG&A | 1,689 | 2,871 | 2,302 | 3,223 | 3,102 |
| Operating income | 946 | 916 | 1,371 | 1,228 | 1,560 |
| Pretax income | 943 | 911 | 572 | 706 | 952 |
| Income tax | 322 | 303 | 445 | 455 | 333 |
| Net income attributable to owners | 622 | 608 | 251 | 251 | 620 |
| Operating margin | 31.0% | 20.8% | 31.6% | 23.8% | 28.5% |
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 Mar 2023 | FY ending Mar 2024 | FY ending Mar 2025 | FY ending Mar 2025 | FY ending Mar 2026 |
|---|---|---|---|---|---|
| Cash and equivalents | ¥3.84B | ¥3.12B | ¥3.59B | ¥3.77B | ¥4.69B |
| Total assets | ¥4.33B | ¥4.86B | ¥4.77B | ¥5.11B | ¥5.58B |
| Net assets | ¥1.85B | ¥2.21B | ¥2.24B | ¥2.24B | ¥2.99B |
| Share capital | ¥261.3M | ¥50M | ¥50M | ¥50M | ¥50M |
| Property, plant and equipment | ¥60.5M | ¥80.1M | ¥169.8M | ¥176.4M | ¥176.6M |
| Intangible assets excluding goodwill | ¥173.8M | ¥1.24B | ¥153.5M | ¥585.6M | ¥157.2M |
| Goodwill | — | ¥854.8M | — | ¥238.1M | — |
| Current assets | ¥3.93B | ¥3.3B | ¥3.72B | ¥4.01B | ¥4.87B |
| Current liabilities | ¥1.28B | ¥1.56B | ¥1.91B | ¥2.1B | ¥2.2B |
| Short-term borrowings | ¥30M | ¥30M | — | — | — |
| Long-term borrowings | ¥1.19B | ¥1.01B | ¥611.8M | ¥698.2M | ¥382.9M |
| Total liabilities | ¥2.47B | ¥2.65B | ¥2.52B | ¥2.87B | ¥2.59B |
| Equity attributable to owners of parent | ¥1.72B | ¥2.02B | ¥2B | ¥2B | ¥2.63B |
| Retained earnings | ¥1.41B | ¥1.99B | ¥2.24B | ¥2.24B | ¥2.86B |
| Treasury stock | -¥137M | -¥381.1M | -¥587.3M | -¥587.3M | -¥517.8M |
EDINET (FSA Japan)
有価証券報告書－第20期(2025/04/01－2026/03/31)
EDINET (FSA Japan)
有価証券報告書－第19期(2024/04/01－2025/03/31)
EDINET (FSA Japan)
有価証券報告書－第18期(2023/04/01－2024/03/31)
EDINET (FSA Japan)
訂正有価証券報告書－第17期(2022/04/01－2023/03/31)
EDINET (FSA Japan)
有価証券報告書－第16期(令和3年4月1日－令和4年3月31日)
EDINET (FSA Japan)
有価証券報告書－第15期(令和2年4月1日－令和3年3月31日)
Extracted from XBRL: 42 / Derived from other figures: 1
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