CelsysCELSYS,Inc.3663東証プライム情報・通信業FY ending Dec 2025, non-consolidated, J-GAAP
Out of every ¥100 of sales, about ¥31 is left as operating profit. Revenue changed +15.4% from the prior year, operating profit +38.3%.
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 |
|---|---|---|---|---|---|
| 2022 | 13.9% | 0.74× | 10.3% | 1.26× | 13.0% |
| 2023 | 7.7% | 0.86× | 6.7% | 1.28× | 8.6% |
| 2024 | 19.6% | 0.88× | 17.2% | 1.49× | 25.6% |
| 2024 | 17.1% | 0.97× | 16.6% | 1.50× | 24.9% |
| 2025 | 17.7% | 1.20× | 21.3% | 1.91× | 40.5% |
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 2024 | FY ending Dec 2025 |
|---|---|---|---|---|---|
| Revenue | 7,543 | 8,091 | 7,143 | 8,205 | 9,472 |
| Cost of revenue | 3,386 | 4,182 | 2,253 | 3,663 | 3,669 |
| Gross profit | 4,158 | 3,909 | 4,890 | 4,542 | 5,802 |
| SG&A | 2,692 | 2,556 | 2,041 | 2,396 | 2,834 |
| Operating income | 1,466 | 1,353 | 2,849 | 2,146 | 2,968 |
| Pretax income | 1,542 | 490 | 1,852 | 2,216 | 2,079 |
| Income tax | 494 | -132 | 888 | 889 | 398 |
| Net income attributable to owners | 1,048 | 626 | 1,400 | 1,400 | 1,681 |
| Operating margin | 19.4% | 16.7% | 39.9% | 26.2% | 31.3% |
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 2024 | FY ending Dec 2025 |
|---|---|---|---|---|---|
| Cash and equivalents | ¥6.74B | ¥5.56B | ¥5.15B | ¥5.35B | ¥4.04B |
| Total assets | ¥10.2B | ¥8.55B | ¥8.16B | ¥8.43B | ¥7.91B |
| Net assets | ¥8.22B | ¥6.66B | ¥5.26B | ¥5.42B | ¥4.33B |
| Share capital | ¥3.08B | ¥3.08B | ¥10M | ¥10M | ¥10M |
| Property, plant and equipment | ¥211.6M | ¥177M | ¥145.7M | ¥145.7M | ¥150M |
| Intangible assets excluding goodwill | ¥1.45B | ¥1.05B | ¥1.04B | ¥1.05B | ¥1.28B |
| Investment securities | ¥34.1M | ¥32M | ¥663.5M | ¥663.5M | ¥567.6M |
| Current assets | ¥8.26B | ¥6.93B | ¥6.05B | ¥6.36B | ¥5.27B |
| Current liabilities | ¥1.52B | ¥1.43B | ¥2.38B | ¥2.49B | ¥2.43B |
| Total liabilities | ¥1.93B | ¥1.89B | ¥2.89B | ¥3.01B | ¥3.58B |
| Non-controlling interests | — | ¥73M | — | — | — |
| Equity attributable to owners of parent | ¥8.08B | ¥6.5B | ¥5.46B | ¥5.61B | ¥4.15B |
| Retained earnings | ¥3.63B | ¥3.98B | ¥3.74B | ¥4.61B | ¥4.38B |
| Treasury stock | -¥1.19B | -¥3.19B | -¥4.68B | -¥4.68B | -¥6.64B |
EDINET (FSA Japan)
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Extracted from XBRL: 48 / Derived from other figures: 1
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