BP CastrolBP Castrol K.K.5015東証スタンダード石油・石炭製品FY ending Dec 2025, non-consolidated, J-GAAP
Out of every ¥100 of sales, about ¥10 is left as operating profit. Revenue changed +7.6% from the prior year, operating profit +15.3%.
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 | 14.0% | 0.82× | 11.4% | 1.24× | 14.2% |
| 2022 | 5.1% | 0.85× | 4.4% | 1.25× | 5.5% |
| 2023 | 6.5% | 0.94× | 6.1% | 1.28× | 7.8% |
| 2024 | 6.8% | 1.04× | 7.1% | 1.31× | 9.3% |
| 2025 | 7.2% | 1.11× | 8.0% | 1.32× | 10.5% |
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 | 11,091 | 11,188 | 12,037 | 13,653 | 14,690 |
| Cost of revenue | 5,296 | 6,571 | 7,294 | 8,578 | 9,066 |
| Gross profit | 5,795 | 4,617 | 4,743 | 5,075 | 5,624 |
| SG&A | 3,564 | 3,748 | 3,635 | 3,721 | 4,063 |
| Operating income | 2,232 | 869 | 1,108 | 1,354 | 1,562 |
| Pretax income | 2,274 | 868 | 1,169 | 1,413 | 1,593 |
| Income tax | 726 | 296 | 387 | 480 | 542 |
| Net income attributable to owners | 1,548 | 573 | 782 | 933 | 1,051 |
| Operating margin | 20.1% | 7.8% | 9.2% | 9.9% | 10.6% |
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 Dec 2021 | FY ending Dec 2022 | FY ending Dec 2023 | FY ending Dec 2024 | FY ending Dec 2025 |
|---|---|---|---|---|---|
| Cash and equivalents | ¥1.01B | ¥1.69B | ¥1.25B | ¥745.7M | ¥1.03B |
| Total assets | ¥13.6B | ¥12.7B | ¥12.8B | ¥13.4B | ¥13B |
| Net assets | ¥10.9B | ¥10.1B | ¥9.97B | ¥10B | ¥10.1B |
| Share capital | ¥1.49B | ¥1.49B | ¥1.49B | ¥1.49B | ¥1.49B |
| Property, plant and equipment | ¥210.2M | ¥452.8M | ¥401.6M | ¥369.4M | ¥340.3M |
| Intangible assets excluding goodwill | ¥4.1M | ¥3.3M | ¥3M | ¥25.2M | ¥18.6M |
| Investment securities | ¥53.5M | ¥58.3M | ¥66.3M | ¥66M | ¥77.8M |
| Current assets | ¥12.5B | ¥11.5B | ¥11.5B | ¥11.9B | ¥11.4B |
| Current liabilities | ¥2.59B | ¥2.62B | ¥2.74B | ¥3.25B | ¥2.68B |
| Total liabilities | ¥2.64B | ¥2.67B | ¥2.84B | ¥3.43B | ¥2.91B |
| Equity attributable to owners of parent | ¥10.9B | ¥10.1B | ¥9.96B | ¥10B | ¥10.1B |
| Retained earnings | ¥7.7B | ¥6.84B | ¥6.73B | ¥6.77B | ¥6.83B |
| Treasury stock | -¥7M | -¥7M | -¥7M | -¥7M | -¥7M |
EDINET (FSA Japan)
有価証券報告書－第49期(2025/01/01－2025/12/31)
EDINET (FSA Japan)
有価証券報告書－第48期(2024/01/01－2024/12/31)
EDINET (FSA Japan)
有価証券報告書－第47期(2023/01/01－2023/12/31)
EDINET (FSA Japan)
有価証券報告書－第46期(2022/01/01－2022/12/31)
EDINET (FSA Japan)
有価証券報告書－第45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44期(令和2年1月1日－令和2年12月31日)
Extracted from XBRL: 44 / Derived from other figures: 1
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