CHANGE HoldingsCHANGE Holdings, Inc.3962東証プライム情報・通信業FY ending Mar 2026, consolidated, IFRS
Out of every ¥100 of sales, about ¥21 is left as operating profit. Revenue changed +13.9% from the prior year, operating profit -16.4%.
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 |
|---|---|---|---|---|---|
| 2022 | 30.5% | 0.24× | 7.2% | 1.28× | 9.2% |
| 2023 | 19.3% | 0.42× | 8.1% | 1.37× | 11.0% |
| 2024 | 11.5% | 0.50× | 5.8% | 1.93× | 11.2% |
| 2025 | 16.1% | 0.47× | 7.5% | 2.46× | 18.5% |
| 2026 | 13.1% | 0.50× | 6.6% | 2.39× | 15.8% |
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 | 10,140 | 20,021 | 37,015 | 46,387 | 52,827 |
| Cost of revenue | 2,166 | 7,498 | 13,973 | 20,499 | 23,994 |
| Gross profit | 7,974 | 12,522 | 23,041 | 25,888 | 28,832 |
| SG&A | 3,327 | 7,168 | 12,256 | 13,360 | 17,766 |
| Operating income | 4,582 | 5,730 | 7,383 | 13,420 | 11,225 |
| Pretax income | 4,564 | 5,653 | 7,250 | 12,650 | 11,020 |
| Income tax | 1,408 | 1,743 | 2,874 | 4,701 | 3,840 |
| Net income attributable to owners | 3,093 | 3,856 | 4,262 | 7,470 | 6,937 |
| Operating margin | 45.2% | 28.6% | 19.9% | 28.9% | 21.2% |
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 Mar 2022 | FY ending Mar 2023 | FY ending Mar 2024 | FY ending Mar 2025 | FY ending Mar 2026 |
|---|---|---|---|---|---|
| Cash and equivalents | ¥30.4B | ¥23B | ¥38.4B | ¥30.2B | ¥26.2B |
| Total assets | ¥42.7B | ¥52.9B | ¥93.8B | ¥104.9B | ¥105.6B |
| Net assets | ¥35.5B | ¥39.3B | ¥49.9B | ¥49.6B | ¥54.8B |
| Share capital | ¥1B | ¥1B | ¥1.01B | ¥1.04B | ¥1.04B |
| Property, plant and equipment | ¥423M | ¥2.17B | ¥1.08B | ¥1.15B | ¥1.37B |
| Goodwill | ¥4.41B | ¥9.04B | ¥17.8B | ¥28.3B | ¥29.3B |
| Current assets | ¥35.7B | ¥36.7B | ¥56.1B | ¥49.8B | ¥49.3B |
| Total liabilities | ¥7.22B | ¥13.6B | ¥43.9B | ¥55.3B | ¥50.8B |
| Equity attributable to owners of parent | ¥33.5B | ¥36.5B | ¥39.5B | ¥41.2B | ¥46.8B |
| Retained earnings | ¥10.9B | ¥14.4B | ¥17.9B | ¥24.1B | ¥29.5B |
| Treasury stock | -¥1.41B | -¥1.41B | -¥1.41B | -¥5.88B | -¥5.88B |
EDINET (FSA Japan)
訂正有価証券報告書－第24期(2025/04/01－2026/03/31)
EDINET (FSA Japan)
有価証券報告書－第23期(2024/04/01－2025/03/31)
EDINET (FSA Japan)
有価証券報告書－第22期(2023/04/01－2024/03/31)
EDINET (FSA Japan)
有価証券報告書－第21期(2022/04/01－2023/03/31)
EDINET (FSA Japan)
有価証券報告書－第20期(令和3年10月1日－令和4年3月31日)
Extracted from XBRL: 43 / Derived from other figures: 1
Spotted an error? Report it (corrections keep the original record)
Markdown with figures, units, periods and sources, ready to paste into ChatGPT or Claude.