Capital Asset PlanningCapital Asset Planning, Inc.3965東証スタンダード情報・通信業FY ending Sep 2025, consolidated, J-GAAP
Out of every ¥100 of sales, about ¥6 is left as operating profit. Revenue changed +18.5% from the prior year, operating profit +78.4%.
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% | 1.13× | 1.2% | 1.91× | 2.3% |
| 2022 | — | —× | -4.5% | —× | — |
| 2023 | 2.8% | 1.51× | 4.2% | 1.84× | 7.7% |
| 2024 | 1.9% | 1.46× | 2.8% | 1.87× | 5.2% |
| 2025 | 4.1% | 1.58× | 6.5% | 1.92× | 12.6% |
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 | 6,631 | 6,747 | 8,047 | 8,179 | 9,689 |
| Cost of revenue | 5,366 | 5,763 | 6,389 | 6,451 | 7,567 |
| Gross profit | 1,265 | 984 | 1,658 | 1,728 | 2,122 |
| SG&A | 1,145 | 1,244 | 1,333 | 1,431 | 1,591 |
| Operating income | 120 | -260 | 325 | 297 | 531 |
| Pretax income | 122 | -340 | 319 | 239 | 545 |
| Income tax | 53 | -92 | 97 | 82 | 146 |
| Net income attributable to owners | 70 | -248 | 222 | 157 | 402 |
| Operating margin | 1.8% | -3.9% | 4.0% | 3.6% | 5.5% |
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 Sep 2021 | FY ending Sep 2022 | FY ending Sep 2023 | FY ending Sep 2024 | FY ending Sep 2025 |
|---|---|---|---|---|---|
| Cash and equivalents | ¥1.87B | ¥1.19B | ¥1.87B | ¥1.42B | ¥1.75B |
| Total assets | ¥5.87B | ¥5.1B | ¥5.55B | ¥5.66B | ¥6.63B |
| Net assets | ¥3.24B | ¥2.94B | ¥3.15B | ¥3.3B | ¥3.93B |
| Share capital | ¥935.2M | ¥939.9M | ¥941.4M | ¥944.4M | ¥948.8M |
| Property, plant and equipment | ¥324M | ¥280.9M | ¥261.3M | ¥323.4M | ¥303.9M |
| Intangible assets excluding goodwill | ¥975.4M | ¥794.8M | ¥724.2M | ¥422.9M | ¥273.1M |
| Goodwill | ¥50.9M | ¥28.3M | ¥5.7M | — | — |
| Investment securities | ¥422.1M | ¥423.8M | ¥563.5M | ¥653.2M | ¥920.9M |
| Current assets | ¥3.61B | ¥3.14B | ¥3.56B | ¥3.82B | ¥4.68B |
| Current liabilities | ¥1.75B | ¥1.64B | ¥1.88B | ¥1.71B | ¥1.96B |
| Short-term borrowings | ¥550M | ¥500M | ¥500M | ¥500M | ¥500M |
| Long-term borrowings | ¥530.7M | ¥344.6M | ¥347.4M | ¥441.9M | ¥433.5M |
| Total liabilities | ¥2.63B | ¥2.16B | ¥2.4B | ¥2.36B | ¥2.7B |
| Non-controlling interests | — | — | — | — | ¥144M |
| Equity attributable to owners of parent | ¥3.08B | ¥2.81B | ¥2.97B | ¥3.04B | ¥3.36B |
| Retained earnings | ¥1.33B | ¥1.04B | ¥1.2B | ¥1.27B | ¥1.58B |
| Treasury stock | -¥691K | -¥691K | -¥691K | -¥691K | -¥691K |
EDINET (FSA Japan)
有価証券報告書－第37期(2024/10/01－2025/09/30)
EDINET (FSA Japan)
有価証券報告書－第36期(2023/10/01－2024/09/30)
EDINET (FSA Japan)
有価証券報告書－第35期(2022/10/01－2023/09/30)
EDINET (FSA Japan)
有価証券報告書－第34期(令和3年10月1日－令和4年9月30日)
EDINET (FSA Japan)
有価証券報告書－第33期(令和2年10月1日－令和3年9月30日)
EDINET (FSA Japan)
有価証券報告書－第32期(令和1年10月1日－令和2年9月30日)
Extracted from XBRL: 51 / Derived from other figures: 1
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