C.E.Management Integrated LaboratoryC.E.Management Integrated Laboratory Co.Ltd6171東証スタンダードサービス業FY ending Dec 2025, consolidated, J-GAAP
Out of every ¥100 of sales, about ¥9 is left as operating profit. Revenue changed +4.8% from the prior year, operating profit +15.3%.
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 | 2.9% | 1.06× | 3.1% | 1.58× | 4.9% |
| 2022 | 5.0% | 1.00× | 5.0% | 1.56× | 7.8% |
| 2023 | 2.6% | 1.06× | 2.7% | 1.52× | 4.2% |
| 2024 | 4.9% | 1.06× | 5.2% | 1.48× | 7.7% |
| 2025 | 6.3% | 1.07× | 6.7% | 1.46× | 9.8% |
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 Dec 2021 | FY ending Dec 2022 | FY ending Dec 2023 | FY ending Dec 2024 | FY ending Dec 2025 |
|---|---|---|---|---|---|
| Revenue | 7,341 | 6,999 | 7,327 | 7,346 | 7,696 |
| Cost of revenue | 4,806 | 4,346 | 4,590 | 4,481 | 4,697 |
| Gross profit | 2,535 | 2,653 | 2,736 | 2,866 | 2,999 |
| SG&A | 2,050 | 2,121 | 2,262 | 2,284 | 2,329 |
| Operating income | 485 | 532 | 474 | 581 | 670 |
| Pretax income | 444 | 554 | 375 | 607 | 731 |
| Income tax | 231 | 204 | 185 | 245 | 248 |
| Net income attributable to owners | 213 | 350 | 190 | 363 | 483 |
| Operating margin | 6.6% | 7.6% | 6.5% | 7.9% | 8.7% |
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 Dec 2021 | FY ending Dec 2022 | FY ending Dec 2023 | FY ending Dec 2024 | FY ending Dec 2025 |
|---|---|---|---|---|---|
| Cash and equivalents | ¥1.03B | ¥1.57B | ¥1.96B | ¥2.09B | ¥2.04B |
| Total assets | ¥6.92B | ¥7.01B | ¥6.86B | ¥7.03B | ¥7.35B |
| Net assets | ¥4.36B | ¥4.57B | ¥4.63B | ¥4.87B | ¥5.17B |
| Share capital | ¥1.2B | ¥1.2B | ¥1.2B | ¥1.21B | ¥1.21B |
| Trade receivables | ¥1.35B | — | — | — | — |
| Property, plant and equipment | ¥2.3B | ¥2.19B | ¥2.1B | ¥2.24B | ¥2.38B |
| Intangible assets excluding goodwill | ¥539.4M | ¥571.8M | ¥306.4M | ¥205.7M | ¥115.7M |
| Goodwill | ¥299.9M | ¥313.4M | ¥148.3M | ¥77.3M | ¥12.1M |
| Investment securities | ¥307M | ¥342.9M | ¥387.1M | ¥353.8M | ¥345.6M |
| Current assets | ¥3.57B | ¥3.67B | ¥3.82B | ¥4.03B | ¥4.31B |
| Current liabilities | ¥1.4B | ¥1.24B | ¥1.25B | ¥1.28B | ¥1.42B |
| Long-term borrowings | ¥734.3M | ¥707.6M | ¥494.7M | ¥323.8M | ¥218.6M |
| Total liabilities | ¥2.56B | ¥2.44B | ¥2.23B | ¥2.16B | ¥2.18B |
| Equity attributable to owners of parent | ¥4.36B | ¥4.56B | ¥4.59B | ¥4.78B | ¥5.1B |
| Retained earnings | ¥2B | ¥2.2B | ¥2.23B | ¥2.42B | ¥2.73B |
| Treasury stock | — | — | ¥0 | ¥0 | -¥11K |
EDINET (FSA Japan)
有価証券報告書－第41期(2025/01/01－2025/12/31)
EDINET (FSA Japan)
有価証券報告書－第40期(2024/01/01－2024/12/31)
EDINET (FSA Japan)
有価証券報告書－第39期(2023/01/01－2023/12/31)
EDINET (FSA Japan)
有価証券報告書－第38期(2022/01/01－2022/12/31)
EDINET (FSA Japan)
有価証券報告書－第37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36期(令和2年1月1日－令和2年12月31日)
Extracted from XBRL: 49 / Derived from other figures: 1
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