CelmCELM,Inc.7367東証スタンダードサービス業FY ending Mar 2026, consolidated, J-GAAP
Out of every ¥100 of sales, about ¥11 is left as operating profit. Revenue changed +25.9% from the prior year, operating profit +8.1%.
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 | 5.8% | 1.08× | 6.2% | 1.53× | 9.5% |
| 2023 | 7.5% | 1.32× | 9.9% | 1.53× | 15.1% |
| 2024 | 8.4% | 1.52× | 12.8% | 1.58× | 20.2% |
| 2025 | 6.8% | 1.35× | 9.1% | 2.15× | 19.5% |
| 2026 | 5.6% | 1.44× | 8.1% | 2.58× | 20.9% |
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
| Item | FY ending Mar 2022 | FY ending Mar 2023 | FY ending Mar 2024 | FY ending Mar 2025 | FY ending Mar 2026 |
|---|---|---|---|---|---|
| Revenue | 6,472 | 7,266 | 7,505 | 8,185 | 10,308 |
| Cost of revenue | 3,131 | 3,509 | 3,650 | 3,958 | 5,168 |
| Gross profit | 3,341 | 3,757 | 3,854 | 4,227 | 5,140 |
| SG&A | 2,611 | 2,821 | 2,816 | 3,152 | 3,978 |
| Operating income | 729 | 936 | 1,038 | 1,075 | 1,162 |
| Pretax income | 698 | 737 | 1,004 | 976 | 1,033 |
| Income tax | 324 | 194 | 370 | 423 | 452 |
| Net income attributable to owners | 374 | 543 | 634 | 553 | 581 |
| Operating margin | 11.3% | 12.9% | 13.8% | 13.1% | 11.3% |
Year-end figures from filings. Unreported items are omitted. Interest-bearing debt excludes lease liabilities.
| Item | FY ending Mar 2022 | FY ending Mar 2023 | FY ending Mar 2024 | FY ending Mar 2025 | FY ending Mar 2026 |
|---|---|---|---|---|---|
| Cash and equivalents | ¥2.93B | ¥1.7B | ¥1.84B | ¥1.57B | ¥1.71B |
| Total assets | ¥6B | ¥5B | ¥4.87B | ¥7.28B | ¥7.06B |
| Net assets | ¥3.94B | ¥3.31B | ¥3.12B | ¥2.81B | ¥3.12B |
| Share capital | ¥1B | ¥1.01B | ¥1.03B | ¥1.03B | ¥1.03B |
| Property, plant and equipment | ¥128M | ¥62.6M | ¥60.8M | ¥140.7M | ¥137.5M |
| Intangible assets excluding goodwill | ¥1.8B | ¥1.61B | ¥1.73B | ¥3.8B | ¥3.39B |
| Goodwill | ¥1.79B | ¥1.6B | ¥1.49B | ¥3.52B | ¥3.14B |
| Investment securities | ¥142.4M | ¥142.4M | ¥130.3M | ¥109.6M | ¥33M |
| Current assets | ¥3.62B | ¥2.88B | ¥2.69B | ¥2.87B | ¥3.08B |
| Current liabilities | ¥1.71B | ¥1.61B | ¥1.73B | ¥1.95B | ¥1.91B |
| Short-term borrowings | — | — | ¥500M | — | — |
| Long-term borrowings | ¥302.9M | ¥61.1M | — | ¥2.45B | ¥1.91B |
| Total liabilities | ¥2.07B | ¥1.69B | ¥1.75B | ¥4.48B | ¥3.94B |
| Non-controlling interests | ¥636K | ¥608K | ¥489K | ¥411K | ¥132K |
| Equity attributable to owners of parent | ¥3.93B | ¥3.26B | ¥3.01B | ¥2.65B | ¥2.92B |
| Retained earnings | ¥1.66B | ¥2.01B | ¥2.03B | ¥2.35B | ¥1.44B |
| Treasury stock | — | -¥1.05B | -¥1.07B | -¥1.75B | -¥576.6M |
EDINET (FSA Japan)
有価証券報告書－第10期(2025/04/01－2026/03/31)
EDINET (FSA Japan)
有価証券報告書－第9期(2024/04/01－2025/03/31)
EDINET (FSA Japan)
有価証券報告書－第8期(2023/04/01－2024/03/31)
EDINET (FSA Japan)
有価証券報告書－第7期(2022/04/01－2023/03/31)
EDINET (FSA Japan)
有価証券報告書－第6期(令和3年4月1日－令和4年3月31日)
EDINET (FSA Japan)
有価証券報告書－第5期(令和2年4月1日－令和3年3月31日)
Extracted from XBRL: 49 / Derived from other figures: 1
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