Business EngineeringBusiness Engineering Corporation4828東証プライム情報・通信業FY ending Mar 2026, consolidated, J-GAAP
Out of every ¥100 of sales, about ¥26 is left as operating profit. Revenue changed +17.6% from the prior year, operating profit +37.1%.
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 |
|---|---|---|---|---|---|
| 2022 | 9.3% | 1.55× | 14.3% | 1.53× | 21.9% |
| 2023 | 12.6% | 1.49× | 18.7% | 1.48× | 27.7% |
| 2024 | 13.5% | 1.34× | 18.0% | 1.44× | 25.9% |
| 2025 | 16.0% | 1.22× | 19.5% | 1.41× | 27.6% |
| 2026 | 20.0% | 1.22× | 24.5% | 1.36× | 33.3% |
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
Track R&D investment and how long operating capital remains tied up before sales turn into cash.
R&D is shown only for years with machine-readable disclosure. Days are estimates using year-end receivables, inventory and payables divided by annual revenue or cost of sales; financial companies are excluded.
| Item | FY ending Mar 2022 | FY ending Mar 2023 | FY ending Mar 2024 | FY ending Mar 2025 | FY ending Mar 2026 |
|---|---|---|---|---|---|
| Revenue | 17,760 | 18,506 | 19,493 | 20,777 | 24,443 |
| Cost of revenue | 11,878 | 11,512 | 11,640 | 11,685 | 13,286 |
| Gross profit | 5,883 | 6,995 | 7,853 | 9,092 | 11,156 |
| SG&A | 3,470 | 3,748 | 3,967 | 4,415 | 4,744 |
| Operating income | 2,413 | 3,246 | 3,885 | 4,676 | 6,412 |
| Pretax income | 2,443 | 3,250 | 3,877 | 4,680 | 6,674 |
| Income tax | 799 | 922 | 1,252 | 1,349 | 1,784 |
| Net income attributable to owners | 1,644 | 2,328 | 2,626 | 3,331 | 4,891 |
| Operating margin | 13.6% | 17.5% | 19.9% | 22.5% | 26.2% |
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 Mar 2022 | FY ending Mar 2023 | FY ending Mar 2024 | FY ending Mar 2025 | FY ending Mar 2026 |
|---|---|---|---|---|---|
| Cash and equivalents | ¥4.95B | ¥6.97B | ¥8.38B | ¥9.35B | ¥12.1B |
| Total assets | ¥11.5B | ¥13.4B | ¥15.7B | ¥18.5B | ¥21.5B |
| Net assets | ¥7.48B | ¥9.29B | ¥11B | ¥13.4B | ¥16.1B |
| Share capital | ¥697.6M | ¥697.6M | ¥697.6M | ¥697.6M | ¥697.6M |
| Property, plant and equipment | ¥150.7M | ¥130.9M | ¥169.9M | ¥195.1M | ¥173.3M |
| Intangible assets excluding goodwill | ¥1.32B | ¥1.35B | ¥1.63B | ¥1.86B | ¥2.12B |
| Investment securities | ¥327.7M | ¥371.7M | ¥538.9M | ¥1.04B | ¥932M |
| Current assets | ¥8.87B | ¥10.8B | ¥12.6B | ¥14.3B | ¥17.2B |
| Current liabilities | ¥4.02B | ¥4.12B | ¥4.75B | ¥5.03B | ¥5.4B |
| Trade payables | ¥465.9M | ¥498.8M | ¥422.6M | ¥450.3M | ¥409.8M |
| Short-term borrowings | ¥100M | ¥100M | ¥100M | ¥100M | ¥100M |
| Total liabilities | ¥4.02B | ¥4.12B | ¥4.77B | ¥5.07B | ¥5.45B |
| Equity attributable to owners of parent | ¥7.51B | ¥9.3B | ¥10.9B | ¥13.2B | ¥16.1B |
| Retained earnings | ¥6.25B | ¥8.03B | ¥9.76B | ¥12B | ¥15.3B |
| Treasury stock | -¥156K | -¥304K | -¥81.2M | -¥81.3M | -¥440.2M |
EDINET (FSA Japan)
有価証券報告書－第47期(2025/04/01－2026/03/31)
EDINET (FSA Japan)
訂正有価証券報告書－第46期(2024/04/01－2025/03/31)
EDINET (FSA Japan)
有価証券報告書－第45期(2023/04/01－2024/03/31)
EDINET (FSA Japan)
有価証券報告書－第44期(2022/04/01－2023/03/31)
EDINET (FSA Japan)
有価証券報告書－第43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42期(令和2年4月1日－令和3年3月31日)
Extracted from XBRL: 49 / Derived from other figures: 1
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