CaulisCaulis Inc.153A東証グロースサービス業FY ending Dec 2025, non-consolidated, J-GAAP
Out of every ¥100 of sales, about ¥29 is left as operating profit. Revenue changed +14.3% from the prior year, operating profit -1.1%.
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 | 32.5% | 1.07× | 34.8% | 3.76× | 130.7% |
| 2023 | 26.2% | 1.05× | 27.5% | 2.95× | 81.0% |
| 2024 | 22.5% | 0.77× | 17.3% | 1.81× | 31.3% |
| 2025 | 19.7% | 0.67× | 13.1% | 1.41× | 18.6% |
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 Dec 2022 | FY ending Dec 2023 | FY ending Dec 2024 | FY ending Dec 2025 |
|---|---|---|---|---|
| Revenue | 769 | 995 | 1,225 | 1,401 |
| Cost of revenue | 274 | 382 | 450 | 583 |
| Gross profit | 495 | 613 | 775 | 817 |
| SG&A | 278 | 318 | 362 | 409 |
| Operating income | 218 | 296 | 413 | 408 |
| Pretax income | 220 | 294 | 388 | 410 |
| Income tax | -30 | 33 | 112 | 133 |
| Net income attributable to owners | 250 | 260 | 276 | 276 |
| Operating margin | 28.3% | 29.7% | 33.7% | 29.1% |
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 2022 | FY ending Dec 2023 | FY ending Dec 2024 | FY ending Dec 2025 |
|---|---|---|---|---|
| Cash and equivalents | ¥604.1M | ¥954.7M | ¥1.73B | ¥1.49B |
| Total assets | ¥718.3M | ¥1.18B | ¥2.02B | ¥2.18B |
| Net assets | ¥191.3M | ¥451.7M | ¥1.32B | ¥1.66B |
| Share capital | ¥55M | ¥55M | ¥348.8M | ¥383.3M |
| Property, plant and equipment | ¥3.9M | ¥5.4M | ¥2.6M | ¥3.4M |
| Intangible assets excluding goodwill | — | — | — | ¥60.7M |
| Investment securities | — | — | — | ¥297.5M |
| Current assets | ¥672.1M | ¥1.03B | ¥1.83B | ¥1.6B |
| Current liabilities | ¥277M | ¥477M | ¥608.5M | ¥525.7M |
| Short-term borrowings | — | ¥51M | — | — |
| Long-term borrowings | ¥250M | ¥250M | ¥100M | — |
| Total liabilities | ¥527M | ¥727M | ¥708.5M | ¥525.7M |
| Equity attributable to owners of parent | ¥191.3M | ¥451.7M | ¥1.32B | ¥1.66B |
| Retained earnings | ¥136.3M | ¥396.7M | ¥673M | ¥949.4M |
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