C'bon CosmeticsC'BON COSMETICS Co.,Ltd4926東証スタンダード化学FY ending Mar 2026, consolidated, J-GAAP
Out of every ¥100 of sales, about ¥3 is left as operating profit. Revenue changed +4.8% from the prior year, operating profit +48.1%.
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 | 0.5% | 0.96× | 0.5% | 1.58× | 0.7% |
| 2023 | — | —× | -4.6% | —× | — |
| 2024 | — | —× | -0.3% | —× | — |
| 2025 | 1.5% | 1.02× | 1.6% | 1.57× | 2.5% |
| 2026 | 2.3% | 1.08× | 2.5% | 1.55× | 3.9% |
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
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 | 9,153 | 8,525 | 8,499 | 8,839 | 9,267 |
| Cost of revenue | 2,050 | 2,186 | 2,099 | 2,095 | 2,236 |
| Gross profit | 7,104 | 6,339 | 6,400 | 6,743 | 7,031 |
| SG&A | 6,910 | 6,485 | 6,371 | 6,572 | 6,778 |
| Operating income | 194 | -145 | 29 | 171 | 253 |
| Pretax income | 105 | -364 | 26 | 139 | 238 |
| Income tax | 60 | 58 | 52 | 3 | 25 |
| Net income attributable to owners | 45 | -422 | -26 | 136 | 214 |
| Operating margin | 2.1% | -1.7% | 0.3% | 1.9% | 2.7% |
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 | ¥2.78B | ¥3.97B | ¥3.63B | ¥2.65B | ¥3.02B |
| Total assets | ¥9.56B | ¥8.84B | ¥8.81B | ¥8.52B | ¥8.6B |
| Net assets | ¥6.2B | ¥5.71B | ¥5.66B | ¥5.7B | ¥5.69B |
| Share capital | ¥483.9M | ¥483.9M | ¥483.9M | ¥483.9M | ¥483.9M |
| Trade receivables | ¥757.1M | ¥836.9M | ¥842.1M | ¥817.2M | ¥807.4M |
| Property, plant and equipment | ¥3.34B | ¥1.5B | ¥1.95B | ¥2.65B | ¥2.57B |
| Intangible assets excluding goodwill | ¥75M | ¥54.8M | ¥49.8M | ¥35.1M | ¥24.3M |
| Investment securities | ¥317.1M | ¥341.7M | ¥331.1M | ¥317.1M | ¥323.1M |
| Current assets | ¥4.85B | ¥5.97B | ¥5.51B | ¥4.61B | ¥4.8B |
| Current liabilities | ¥2.84B | ¥2.66B | ¥2.69B | ¥2.49B | ¥2.57B |
| Long-term borrowings | ¥8.7M | ¥2.9M | — | — | — |
| Total liabilities | ¥3.36B | ¥3.13B | ¥3.15B | ¥2.82B | ¥2.91B |
| Equity attributable to owners of parent | ¥6.04B | ¥5.53B | ¥5.49B | ¥5.54B | ¥5.51B |
| Retained earnings | ¥5.19B | ¥4.68B | ¥4.64B | ¥4.69B | ¥4.81B |
| Treasury stock | -¥1.4M | -¥1.4M | -¥1.5M | -¥1.5M | -¥156.1M |
EDINET (FSA Japan)
有価証券報告書－第61期(2025/04/01－2026/03/31)
EDINET (FSA Japan)
有価証券報告書－第60期(2024/04/01－2025/03/31)
EDINET (FSA Japan)
訂正有価証券報告書－第59期(2023/04/01－2024/03/31)
EDINET (FSA Japan)
有価証券報告書－第58期(2022/04/01－2023/03/31)
EDINET (FSA Japan)
有価証券報告書－第57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56期(令和2年4月1日－令和3年3月31日)
Extracted from XBRL: 48 / Derived from other figures: 1
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