CandealCANDEAL Co., Ltd.1446東証スタンダード建設業FY ending Sep 2025, 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 +17.1%.
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 | — | —× | -1.0% | —× | — |
| 2022 | 0.9% | 1.63× | 1.5% | 2.40× | 3.7% |
| 2023 | 1.8% | 1.94× | 3.5% | 2.43× | 8.6% |
| 2024 | 1.0% | 2.14× | 2.2% | 2.25× | 5.0% |
| 2025 | 1.4% | 2.23× | 3.2% | 2.15× | 6.8% |
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 Sep 2021 | FY ending Sep 2022 | FY ending Sep 2023 | FY ending Sep 2024 | FY ending Sep 2025 |
|---|---|---|---|---|---|
| Revenue | 11,220 | 11,269 | 12,310 | 13,224 | 13,861 |
| Cost of revenue | 7,147 | 7,174 | 7,869 | 8,533 | 8,847 |
| Gross profit | 4,074 | 4,095 | 4,441 | 4,692 | 5,013 |
| SG&A | 4,010 | 3,758 | 3,989 | 4,332 | 4,593 |
| Operating income | 63 | 337 | 452 | 359 | 421 |
| Pretax income | 37 | 304 | 442 | 350 | 417 |
| Income tax | 109 | 198 | 217 | 212 | 221 |
| Net income attributable to owners | -73 | 106 | 225 | 138 | 196 |
| Operating margin | 0.6% | 3.0% | 3.7% | 2.7% | 3.0% |
Year-end figures from filings. Unreported items are omitted. Interest-bearing debt excludes lease liabilities.
| Item | FY ending Sep 2021 | FY ending Sep 2022 | FY ending Sep 2023 | FY ending Sep 2024 | FY ending Sep 2025 |
|---|---|---|---|---|---|
| Cash and equivalents | ¥2.6B | ¥1.89B | ¥1.62B | ¥1.62B | ¥1.63B |
| Total assets | ¥7.37B | ¥6.48B | ¥6.23B | ¥6.13B | ¥6.28B |
| Net assets | ¥3.26B | ¥2.52B | ¥2.71B | ¥2.8B | ¥2.96B |
| Share capital | ¥559.5M | ¥561.8M | ¥561.8M | ¥561.8M | ¥561.8M |
| Trade receivables | ¥1.46B | ¥1.56B | ¥1.73B | ¥1.74B | ¥1.92B |
| Property, plant and equipment | ¥62.5M | ¥51.4M | ¥60.9M | ¥54.6M | ¥77.7M |
| Intangible assets excluding goodwill | ¥2.65B | ¥2.45B | ¥2.23B | ¥2.01B | ¥1.78B |
| Goodwill | ¥2.5B | ¥2.31B | ¥2.11B | ¥1.92B | ¥1.73B |
| Investment securities | ¥42M | ¥42M | ¥46M | ¥106.5M | ¥80.4M |
| Current assets | ¥4.43B | ¥3.75B | ¥3.66B | ¥3.68B | ¥3.94B |
| Current liabilities | ¥2.24B | ¥2.8B | ¥2.78B | ¥2.96B | ¥3.06B |
| Short-term borrowings | ¥200M | ¥658.3M | ¥300M | ¥500M | ¥850M |
| Long-term borrowings | ¥1.86B | ¥1.16B | ¥727.5M | ¥370M | ¥250M |
| Total liabilities | ¥4.11B | ¥3.96B | ¥3.52B | ¥3.33B | ¥3.32B |
| Equity attributable to owners of parent | ¥3.26B | ¥2.52B | ¥2.71B | ¥2.79B | ¥2.97B |
| Retained earnings | ¥421.7M | ¥467.6M | ¥637.1M | ¥710.5M | ¥870M |
| Treasury stock | — | -¥794.4M | -¥773.7M | -¥762.7M | -¥744.1M |
EDINET (FSA Japan)
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Extracted from XBRL: 49 / Derived from other figures: 1
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