CellSourceCellSource Co.,Ltd.4880東証プライムサービス業FY ending Oct 2025, consolidated, J-GAAP
Out of every ¥100 of sales, about ¥4 is left as operating profit. Revenue changed -14.8% from the prior year, operating profit +29.1%.
Net margin × asset turnover = ROA; ROA × financial leverage = ROE
Denominators: ending assets and ending equity. Derived from reported values; ROE is shown only for positive profit and equity.
| Period | Net margin | Asset turnover | ROA | Financial leverage | ROE |
|---|---|---|---|---|---|
| 2021 | 22.3% | 0.87× | 19.4% | 1.24× | 24.1% |
| 2022 | 23.8% | 1.07× | 25.6% | 1.24× | 31.6% |
| 2023 | 20.5% | 0.79× | 16.1% | 1.16× | 18.7% |
| 2024 | 5.5% | 0.62× | 3.4% | 1.15× | 3.9% |
| 2025 | 0.3% | 0.53× | 0.2% | 1.19× | 0.2% |
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 Oct 2021 | FY ending Oct 2022 | FY ending Oct 2023 | FY ending Oct 2024 | FY ending Oct 2025 |
|---|---|---|---|---|---|
| Revenue | 2,922 | 4,274 | 4,511 | 4,355 | 3,711 |
| Cost of revenue | 848 | 1,210 | 1,326 | 1,938 | 1,624 |
| Gross profit | 2,074 | 3,064 | 3,185 | 2,417 | 2,087 |
| SG&A | 1,082 | 1,493 | 1,964 | 2,288 | 1,921 |
| Operating income | 992 | 1,571 | 1,221 | 129 | 167 |
| Pretax income | 1,006 | 1,584 | 1,240 | 295 | 110 |
| Income tax | 355 | 566 | 317 | 57 | 99 |
| Net income attributable to owners | 651 | 1,018 | 923 | 238 | 11 |
| Operating margin | 34.0% | 36.8% | 27.1% | 3.0% | 4.5% |
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 Oct 2021 | FY ending Oct 2022 | FY ending Oct 2023 | FY ending Oct 2024 | FY ending Oct 2025 |
|---|---|---|---|---|---|
| Cash and equivalents | ¥2.41B | ¥3.12B | ¥4.78B | ¥4.32B | ¥4.71B |
| Total assets | ¥3.37B | ¥4.6B | ¥6.88B | ¥7.07B | ¥7.02B |
| Net assets | ¥2.72B | ¥3.79B | ¥6.2B | ¥6.04B | ¥6.02B |
| Share capital | ¥679.1M | ¥689.2M | ¥1.43B | ¥1.43B | ¥1.43B |
| Inventories | ¥1.7M | ¥1M | — | — | — |
| Property, plant and equipment | ¥110.1M | ¥166.3M | ¥658.7M | ¥1.13B | ¥988.8M |
| Intangible assets excluding goodwill | ¥11.1M | ¥10.5M | ¥19.8M | ¥58.4M | ¥56.4M |
| Investment securities | ¥143.9M | ¥171.4M | ¥152M | ¥176.6M | ¥110.7M |
| Current assets | ¥2.95B | ¥4.08B | ¥5.59B | ¥5.07B | ¥5.49B |
| Current liabilities | ¥634M | ¥814.1M | ¥452.2M | ¥441.6M | ¥442.8M |
| Total liabilities | ¥645M | ¥814.1M | ¥677.7M | ¥1.04B | ¥1.01B |
| Equity attributable to owners of parent | ¥2.7B | ¥3.74B | ¥6.14B | ¥5.98B | ¥5.9B |
| Retained earnings | ¥1.44B | ¥2.45B | ¥3.38B | ¥3.22B | ¥3.13B |
| Treasury stock | -¥1.4M | -¥1.7M | -¥1.7M | -¥1.7M | -¥1.7M |
EDINET (FSA Japan)
有価証券報告書－第10期(2024/11/01－2025/10/31)
EDINET (FSA Japan)
有価証券報告書－第9期(2023/11/01－2024/10/31)
EDINET (FSA Japan)
有価証券報告書－第8期(2022/11/01－2023/10/31)
EDINET (FSA Japan)
有価証券報告書－第7期(2021/11/01－2022/10/31)
EDINET (FSA Japan)
有価証券報告書－第6期(令和2年11月1日－令和3年10月31日)
EDINET (FSA Japan)
有価証券報告書－第5期(令和1年11月1日－令和2年10月31日)
Extracted from XBRL: 47 / Derived from other figures: 1
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