Business CoachBusiness Coach Inc.9562東証グロースサービス業FY ending Sep 2025, consolidated, J-GAAP
Out of every ¥100 of sales, about ¥8 is left as operating profit. Revenue changed +25.2% from the prior year, operating profit +105.1%.
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 |
|---|---|---|---|---|---|
| 2021 | 15.6% | 1.37× | 21.4% | 2.43× | 52.1% |
| 2022 | 15.0% | 1.55× | 23.3% | 2.04× | 47.6% |
| 2023 | 4.6% | 1.37× | 6.3% | 1.51× | 9.6% |
| 2024 | 3.4% | 1.16× | 3.9% | 2.00× | 7.9% |
| 2025 | 6.2% | 1.69× | 10.4% | 1.63× | 16.9% |
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 Sep 2021 | FY ending Sep 2022 | FY ending Sep 2023 | FY ending Sep 2024 | FY ending Sep 2025 |
|---|---|---|---|---|---|
| Revenue | 1,001 | 1,148 | 1,156 | 1,601 | 2,004 |
| Cost of revenue | 289 | 345 | 383 | 628 | 755 |
| Gross profit | 713 | 803 | 773 | 973 | 1,249 |
| SG&A | 481 | 556 | 690 | 893 | 1,085 |
| Operating income | 232 | 246 | 83 | 80 | 164 |
| Pretax income | 231 | 244 | 76 | 79 | 210 |
| Income tax | 75 | 72 | 23 | 28 | 70 |
| Net income attributable to owners | 156 | 172 | 53 | 54 | 123 |
| Operating margin | 23.2% | 21.5% | 7.2% | 5.0% | 8.2% |
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 Sep 2021 | FY ending Sep 2022 | FY ending Sep 2023 | FY ending Sep 2024 | FY ending Sep 2025 |
|---|---|---|---|---|---|
| Cash and equivalents | ¥464.1M | ¥353.9M | ¥521.3M | ¥402M | ¥444M |
| Total assets | ¥730.3M | ¥750.1M | ¥932M | ¥1.38B | ¥1B |
| Net assets | ¥300.2M | ¥424M | ¥688.6M | ¥835.5M | ¥771.1M |
| Share capital | ¥78.4M | ¥78.4M | ¥208.2M | ¥208.2M | ¥216M |
| Property, plant and equipment | ¥2.6M | ¥1.2M | ¥33.5M | ¥28.6M | ¥24.7M |
| Intangible assets excluding goodwill | ¥37M | ¥38.2M | ¥54.3M | ¥386.2M | ¥63.8M |
| Goodwill | — | — | — | ¥78.9M | — |
| Investment securities | — | — | — | — | ¥30M |
| Current assets | ¥667.6M | ¥645.1M | ¥791.7M | ¥779.1M | ¥759.3M |
| Current liabilities | ¥320.4M | ¥263.7M | ¥207.9M | ¥347M | ¥231.6M |
| Long-term borrowings | ¥68.9M | ¥42.3M | ¥30.5M | ¥5.8M | — |
| Bonds | ¥40M | ¥20M | ¥5M | — | — |
| Total liabilities | ¥430.1M | ¥326M | ¥243.5M | ¥540.1M | ¥231.6M |
| Non-controlling interests | — | — | — | ¥148.1M | — |
| Equity attributable to owners of parent | ¥300.2M | ¥424M | ¥688.6M | ¥687.5M | ¥771.1M |
| Retained earnings | ¥185.8M | ¥309.6M | ¥314.6M | ¥313.6M | ¥381.6M |
| Treasury stock | — | — | -¥72K | -¥72K | -¥72K |
EDINET (FSA Japan)
有価証券報告書－第21期(2024/10/01－2025/09/30)
EDINET (FSA Japan)
有価証券報告書－第20期(2023/10/01－2024/09/30)
EDINET (FSA Japan)
有価証券報告書－第19期(2022/10/01－2023/09/30)
EDINET (FSA Japan)
有価証券報告書－第18期(令和3年10月1日－令和4年9月30日)
Extracted from XBRL: 46 / Derived from other figures: 1
Spotted an error? Report it (corrections keep the original record)
Markdown with figures, units, periods and sources, ready to paste into ChatGPT or Claude.