Business One HoldingsBusiness One Holdings, Inc.4827福岡証券取引所不動産業FY ending Mar 2026, consolidated, J-GAAP
Out of every ¥100 of sales, about ¥9 is left as operating profit. Revenue changed +5.0% from the prior year, operating profit +5.1%.
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 | 5.1% | 0.48× | 2.4% | 5.68× | 13.9% |
| 2023 | 5.3% | 0.50× | 2.7% | 6.06× | 16.2% |
| 2024 | 5.5% | 0.48× | 2.7% | 6.01× | 15.9% |
| 2025 | 5.1% | 0.54× | 2.8% | 5.46× | 15.3% |
| 2026 | 5.3% | 0.53× | 2.8% | 5.07× | 14.4% |
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
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 | 10,071 | 12,211 | 13,409 | 16,094 | 16,895 |
| Cost of revenue | 7,422 | 9,056 | 9,983 | 12,246 | 12,759 |
| Gross profit | 2,649 | 3,155 | 3,427 | 3,848 | 4,136 |
| SG&A | 1,700 | 1,959 | 2,095 | 2,386 | 2,600 |
| Operating income | 949 | 1,197 | 1,331 | 1,461 | 1,536 |
| Pretax income | 827 | 1,006 | 1,151 | 1,260 | 1,375 |
| Income tax | 316 | 361 | 408 | 403 | 410 |
| Net income attributable to owners | 511 | 645 | 743 | 828 | 895 |
| Operating margin | 9.4% | 9.8% | 9.9% | 9.1% | 9.1% |
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 | ¥2.7B | ¥3.14B | ¥3.58B | ¥3.9B | ¥4.49B |
| Total assets | ¥20.9B | ¥27.5B | ¥28.5B | ¥30.6B | ¥32.6B |
| Net assets | ¥3.68B | ¥4.3B | ¥5.03B | ¥6.1B | ¥7.04B |
| Share capital | ¥436M | ¥436M | ¥436M | ¥436M | ¥436M |
| Property, plant and equipment | ¥8.75B | ¥10.1B | ¥10.4B | ¥12.5B | ¥12.7B |
| Intangible assets excluding goodwill | ¥119.1M | ¥84.9M | ¥52.3M | ¥61.7M | ¥63.2M |
| Goodwill | ¥109.4M | ¥77.7M | ¥38.2M | ¥44.1M | ¥31.2M |
| Investment securities | ¥215.7M | ¥15.9M | ¥20.9M | ¥98.9M | ¥136.3M |
| Current assets | ¥11.6B | ¥17B | ¥17.7B | ¥17.4B | ¥19.1B |
| Current liabilities | ¥10.4B | ¥15.1B | ¥16.4B | ¥15.9B | ¥17.1B |
| Trade payables | ¥57.4M | ¥73.7M | ¥59.2M | ¥192.9M | ¥293.1M |
| Short-term borrowings | ¥8.42B | ¥12.9B | ¥13.5B | ¥12.4B | ¥14.4B |
| Long-term borrowings | ¥6.68B | ¥7.98B | ¥6.98B | ¥8.37B | ¥8.12B |
| Bonds | — | — | — | — | ¥150M |
| Interest-bearing debt | — | — | — | — | ¥22.6Bderived |
| Total liabilities | ¥17.2B | ¥23.2B | ¥23.5B | ¥24.5B | ¥25.6B |
| Non-controlling interests | — | — | — | ¥278.9M | ¥359.3M |
| Equity attributable to owners of parent | ¥3.68B | ¥4.3B | ¥5.02B | ¥5.81B | ¥6.66B |
| Retained earnings | ¥3.24B | ¥3.87B | ¥4.58B | ¥5.37B | ¥6.22B |
EDINET (FSA Japan)
有価証券報告書－第39期(2025/04/01－2026/03/31)
EDINET (FSA Japan)
有価証券報告書－第38期(2024/04/01－2025/03/31)
EDINET (FSA Japan)
有価証券報告書－第37期(2023/04/01－2024/03/31)
EDINET (FSA Japan)
有価証券報告書－第36期(2022/04/01－2023/03/31)
EDINET (FSA Japan)
訂正有価証券報告書－第35期(2021/04/01－2022/03/31)
EDINET (FSA Japan)
有価証券報告書－第34期(令和2年4月1日－令和3年3月31日)
Extracted from XBRL: 51 / Derived from other figures: 2
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