BuySell TechnologiesBuySell Technologies Co.,Ltd.7685東証グロース卸売業FY ending Dec 2025, consolidated, J-GAAP
Out of every ¥100 of sales, about ¥9 is left as operating profit. Revenue changed +67.8% from the prior year, operating profit +91.1%.
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 | 5.3% | 2.41× | 12.8% | 2.27× | 29.1% |
| 2022 | 6.7% | 2.41× | 16.2% | 2.20× | 35.8% |
| 2023 | 3.4% | 2.19× | 7.5% | 2.35× | 17.5% |
| 2024 | 4.0% | 1.77× | 7.1% | 3.29× | 23.4% |
| 2025 | 5.2% | 1.99× | 10.4% | 3.06× | 31.9% |
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 Dec 2021 | FY ending Dec 2022 | FY ending Dec 2023 | FY ending Dec 2024 | FY ending Dec 2025 |
|---|---|---|---|---|---|
| Revenue | 24,789 | 33,725 | 42,575 | 59,974 | 100,615 |
| Cost of revenue | 10,301 | 13,860 | 18,082 | 28,318 | 47,324 |
| Gross profit | 14,488 | 19,864 | 24,493 | 31,656 | 53,291 |
| SG&A | 12,172 | 16,170 | 21,697 | 26,922 | 44,246 |
| Operating income | 2,315 | 3,694 | 2,796 | 4,734 | 9,044 |
| Pretax income | 2,166 | 3,673 | 2,755 | 4,222 | 8,253 |
| Income tax | 852 | 1,404 | 1,302 | 1,810 | 2,983 |
| Net income attributable to owners | 1,314 | 2,269 | 1,453 | 2,411 | 5,270 |
| Operating margin | 9.3% | 11.0% | 6.6% | 7.9% | 9.0% |
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 | ¥4.8B | ¥7.01B | ¥7.68B | ¥13.2B | ¥20B |
| Total assets | ¥10.3B | ¥17.6B | ¥21.3B | ¥46.4B | ¥54.7B |
| Net assets | ¥4.59B | ¥8.24B | ¥8.61B | ¥12.5B | ¥21.4B |
| Share capital | ¥670.9M | ¥810.3M | ¥867.4M | ¥902.9M | ¥2.85B |
| Property, plant and equipment | ¥362.8M | ¥717.4M | ¥1.15B | ¥2.02B | ¥1.95B |
| Intangible assets excluding goodwill | ¥2.09B | ¥5.69B | ¥5.7B | ¥18.5B | ¥16.8B |
| Goodwill | ¥1.62B | ¥3.76B | ¥3.6B | ¥16.2B | ¥15.1B |
| Investment securities | ¥11.8M | ¥12.8M | ¥11.3M | ¥25.2M | ¥35.8M |
| Current assets | ¥7.35B | ¥10.4B | ¥13.4B | ¥23.8B | ¥33.5B |
| Current liabilities | ¥3.65B | ¥5.69B | ¥7.16B | ¥13.1B | ¥14.7B |
| Short-term borrowings | ¥100M | — | ¥150M | ¥1B | — |
| Long-term borrowings | ¥1.86B | ¥3.12B | ¥5.03B | ¥20.3B | ¥18.3B |
| Bonds | ¥180M | ¥211M | ¥125M | ¥51M | ¥37M |
| Interest-bearing debt | ¥2.14Bderived | — | ¥5.31Bderived | ¥21.3Bderived | — |
| Total liabilities | ¥5.69B | ¥9.41B | ¥12.7B | ¥33.9B | ¥33.3B |
| Equity attributable to owners of parent | ¥4.52B | ¥8.15B | ¥8.42B | ¥12.2B | ¥20.9B |
| Retained earnings | ¥2.81B | ¥4.88B | ¥6.04B | ¥8.09B | ¥12.9B |
| Treasury stock | -¥121K | -¥390K | -¥1.01B | -¥20.5M | -¥20.8M |
EDINET (FSA Japan)
有価証券報告書－第25期(2025/01/01－2025/12/31)
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有価証券報告書－第24期(2024/01/01－2024/12/31)
EDINET (FSA Japan)
有価証券報告書－第23期(2023/01/01－2023/12/31)
EDINET (FSA Japan)
有価証券報告書－第22期(2022/01/01－2022/12/31)
EDINET (FSA Japan)
訂正有価証券報告書－第21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20期(令和2年1月1日－令和2年12月31日)
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