CL HoldingsCL Holdings Inc.4286東証スタンダードサービス業FY ending Dec 2025, consolidated, IFRS
Out of every ¥100 of sales, about ¥4 is left as operating profit. Revenue changed +1.9% from the prior year, operating profit +359.9%.
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 |
|---|---|---|---|---|---|
| 2021 | 4.0% | 1.50× | 5.9% | 2.58× | 15.3% |
| 2022 | 1.1% | 1.50× | 1.7% | 2.63× | 4.5% |
| 2023 | 1.4% | 1.70× | 2.4% | 2.63× | 6.3% |
| 2024 | 0.4% | 1.75× | 0.8% | 2.78× | 2.1% |
| 2025 | 1.6% | 1.67× | 2.7% | 3.10× | 8.3% |
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 2021 | FY ending Dec 2022 | FY ending Dec 2023 | FY ending Dec 2024 | FY ending Dec 2025 |
|---|---|---|---|---|---|
| Revenue | 31,991 | 32,056 | 36,344 | 38,283 | 39,002 |
| Cost of revenue | 22,491 | 22,109 | 25,009 | 27,014 | 26,019 |
| Gross profit | 9,500 | 9,947 | 11,335 | 11,268 | 12,983 |
| SG&A | 7,566 | 9,343 | 10,321 | 10,739 | 11,537 |
| Operating income | 1,967 | 777 | 1,080 | 305 | 1,404 |
| Pretax income | 1,978 | 778 | 1,073 | 280 | 1,314 |
| Income tax | 528 | 296 | 561 | 303 | 731 |
| Net income attributable to owners | 1,268 | 364 | 511 | 164 | 629 |
| Operating margin | 6.2% | 2.4% | 3.0% | 0.8% | 3.6% |
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 2021 | FY ending Dec 2022 | FY ending Dec 2023 | FY ending Dec 2024 | FY ending Dec 2025 |
|---|---|---|---|---|---|
| Cash and equivalents | ¥6.49B | ¥5.69B | ¥5.17B | ¥4.76B | ¥4.38B |
| Total assets | ¥21.3B | ¥21.3B | ¥21.5B | ¥22.2B | ¥24.7B |
| Net assets | ¥12B | ¥11.7B | ¥12.2B | ¥7.41B | ¥7.92B |
| Share capital | ¥350M | ¥350M | ¥350M | ¥350M | ¥350M |
| Trade receivables | ¥3.97B | — | — | — | — |
| Property, plant and equipment | ¥420.5M | ¥374.5M | ¥538M | ¥857.5M | ¥849.9M |
| Intangible assets excluding goodwill | ¥150.2M | — | — | — | — |
| Goodwill | ¥793.8M | ¥793.8M | ¥793.8M | ¥720.4M | ¥614.8M |
| Investment securities | ¥201.2M | — | — | — | — |
| Current assets | ¥15.6B | ¥15.4B | ¥16.1B | ¥16.1B | ¥17.8B |
| Current liabilities | ¥4.01B | — | — | — | — |
| Short-term borrowings | ¥496M | — | — | — | — |
| Long-term borrowings | ¥1.47B | — | — | — | — |
| Total liabilities | ¥9.36B | ¥9.62B | ¥9.39B | ¥14.7B | ¥16.8B |
| Equity attributable to owners of parent | ¥8.28B | ¥7.92B | ¥8.4B | ¥7.29B | ¥7.84B |
| Retained earnings | ¥7.85B | ¥7.89B | ¥8.31B | ¥7.42B | ¥8.1B |
| Treasury stock | -¥231.9M | -¥630M | -¥611.1M | -¥582.1M | -¥723.9M |
EDINET (FSA Japan)
有価証券報告書－第38期(2025/01/01－2025/12/31)
EDINET (FSA Japan)
有価証券報告書－第37期(2024/01/01－2024/12/31)
EDINET (FSA Japan)
有価証券報告書－第36期(2023/01/01－2023/12/31)
EDINET (FSA Japan)
有価証券報告書－第35期(2022/01/01－2022/12/31)
EDINET (FSA Japan)
訂正有価証券報告書－第34期(令和3年1月1日－令和3年12月31日)
EDINET (FSA Japan)
有価証券報告書－第33期(令和2年1月1日－令和2年12月31日)
Extracted from XBRL: 44 / Derived from other figures: 1
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