BrassBrass Corporation2424東証スタンダードサービス業FY ending Jul 2025, consolidated, J-GAAP
Out of every ¥100 of sales, about ¥6 is left as operating profit. Revenue changed +6.6% from the prior year, operating profit +65.5%.
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 | 1.8% | 0.80× | 1.5% | 4.69× | 6.8% |
| 2022 | 6.4% | 0.97× | 6.3% | 4.28× | 26.8% |
| 2023 | 5.4% | 1.19× | 6.5% | 3.07× | 19.9% |
| 2024 | 2.2% | 1.16× | 2.5% | 2.96× | 7.4% |
| 2025 | 3.0% | 1.22× | 3.7% | 2.80× | 10.4% |
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 Jul 2021 | FY ending Jul 2022 | FY ending Jul 2023 | FY ending Jul 2024 | FY ending Jul 2025 |
|---|---|---|---|---|---|
| Revenue | 9,344 | 11,416 | 13,261 | 12,727 | 13,562 |
| Cost of revenue | 3,230 | 3,751 | 4,333 | 4,206 | 4,397 |
| Gross profit | 6,114 | 7,665 | 8,928 | 8,520 | 9,166 |
| SG&A | 5,786 | 6,791 | 7,754 | 8,066 | 8,414 |
| Operating income | 328 | 875 | 1,173 | 454 | 752 |
| Pretax income | 283 | 978 | 789 | 479 | 544 |
| Income tax | 113 | 243 | 67 | 204 | 132 |
| Net income attributable to owners | 170 | 735 | 722 | 275 | 412 |
| Operating margin | 3.5% | 7.7% | 8.8% | 3.6% | 5.5% |
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 Jul 2021 | FY ending Jul 2022 | FY ending Jul 2023 | FY ending Jul 2024 | FY ending Jul 2025 |
|---|---|---|---|---|---|
| Cash and equivalents | ¥2.35B | ¥2.55B | ¥2.31B | ¥1.6B | ¥2.23B |
| Total assets | ¥11.7B | ¥11.8B | ¥11.1B | ¥10.8B | ¥11.4B |
| Net assets | ¥2.49B | ¥2.98B | ¥3.63B | ¥3.79B | ¥4.16B |
| Share capital | ¥100M | ¥100M | ¥100M | ¥100M | ¥100M |
| Property, plant and equipment | ¥7.73B | ¥7.43B | ¥6.67B | ¥7.02B | ¥6.68B |
| Intangible assets excluding goodwill | ¥71.3M | ¥64.4M | ¥96.7M | ¥72.1M | ¥48.9M |
| Goodwill | ¥10M | — | — | — | — |
| Current assets | ¥2.72B | ¥3.03B | ¥2.78B | ¥2.12B | ¥2.77B |
| Current liabilities | ¥4.08B | ¥4.01B | ¥4.46B | ¥3.23B | ¥3.53B |
| Short-term borrowings | — | — | — | ¥200M | — |
| Long-term borrowings | ¥3.83B | ¥3.64B | ¥2.07B | ¥2.79B | ¥2.74B |
| Bonds | ¥204M | ¥108M | — | — | — |
| Total liabilities | ¥9.19B | ¥8.78B | ¥7.51B | ¥7.03B | ¥7.26B |
| Equity attributable to owners of parent | ¥2.49B | ¥2.98B | ¥3.63B | ¥3.79B | ¥4.16B |
| Retained earnings | ¥1.43B | ¥2.1B | ¥2.75B | ¥2.99B | ¥3.36B |
| Treasury stock | -¥49.9M | -¥229.7M | -¥229.7M | -¥309.9M | -¥309.9M |
EDINET (FSA Japan)
有価証券報告書－第22期(2024/08/01－2025/07/31)
EDINET (FSA Japan)
有価証券報告書－第21期(2023/08/01－2024/07/31)
EDINET (FSA Japan)
有価証券報告書－第20期(2022/08/01－2023/07/31)
EDINET (FSA Japan)
有価証券報告書－第19期(令和3年8月1日－令和4年7月31日)
EDINET (FSA Japan)
有価証券報告書－第18期(令和2年8月1日－令和3年7月31日)
EDINET (FSA Japan)
有価証券報告書－第17期(令和1年8月1日－令和2年7月31日)
Extracted from XBRL: 45 / Derived from other figures: 1
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