Cluster TechnologyCLUSTER TECHNOLOGY CO.,LTD.4240東証スタンダード化学FY ending Mar 2026, non-consolidated, J-GAAP
Out of every ¥100 of sales, about ¥13 is left as operating profit. Revenue changed +27.0% from the prior year, operating profit +51.0%.
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 | 12.7% | 0.55× | 7.0% | 1.14× | 8.0% |
| 2023 | 6.4% | 0.55× | 3.5% | 1.14× | 4.0% |
| 2024 | 6.2% | 0.53× | 3.3% | 1.13× | 3.8% |
| 2025 | 9.8% | 0.57× | 5.6% | 1.12× | 6.3% |
| 2026 | 9.7% | 0.67× | 6.5% | 1.13× | 7.4% |
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 Mar 2022 | FY ending Mar 2023 | FY ending Mar 2024 | FY ending Mar 2025 | FY ending Mar 2026 |
|---|---|---|---|---|---|
| Revenue | 906 | 925 | 919 | 1,023 | 1,299 |
| Cost of revenue | 523 | 556 | 528 | 590 | 752 |
| Gross profit | 383 | 369 | 391 | 433 | 548 |
| SG&A | 282 | 296 | 322 | 324 | 383 |
| Operating income | 101 | 73 | 69 | 109 | 164 |
| Pretax income | 103 | 75 | 71 | 111 | 166 |
| Income tax | -12 | 15 | 14 | 10 | 40 |
| Net income attributable to owners | 115 | 59 | 57 | 101 | 125 |
| Operating margin | 11.1% | 7.9% | 7.5% | 10.6% | 12.6% |
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 Mar 2022 | FY ending Mar 2023 | FY ending Mar 2024 | FY ending Mar 2025 | FY ending Mar 2026 |
|---|---|---|---|---|---|
| Cash and equivalents | ¥316.1M | ¥245.7M | ¥262.7M | ¥358.9M | ¥651.7M |
| Total assets | ¥1.64B | ¥1.71B | ¥1.74B | ¥1.84B | ¥2.02B |
| Net assets | ¥1.43B | ¥1.49B | ¥1.55B | ¥1.65B | ¥1.75B |
| Share capital | ¥1.24B | ¥1.24B | ¥1.24B | ¥1.24B | ¥1.24B |
| Property, plant and equipment | ¥405.2M | ¥520.8M | ¥477.8M | ¥465M | ¥521M |
| Intangible assets excluding goodwill | ¥613K | ¥5.7M | ¥6.8M | ¥19.3M | ¥15.5M |
| Current assets | ¥1.2B | ¥1.16B | ¥1.23B | ¥1.32B | ¥1.46B |
| Current liabilities | ¥185.6M | ¥198.3M | ¥177.6M | ¥172.6M | ¥261.2M |
| Total liabilities | ¥201.3M | ¥211.6M | ¥192.1M | ¥184.4M | ¥270.3M |
| Equity attributable to owners of parent | ¥1.43B | ¥1.49B | ¥1.55B | ¥1.65B | ¥1.75B |
| Retained earnings | ¥187.9M | ¥247.2M | ¥304.5M | ¥405.2M | ¥507.9M |
| Treasury stock | -¥126K | -¥126K | -¥126K | -¥126K | -¥141K |
EDINET (FSA Japan)
有価証券報告書－第35期(2025/04/01－2026/03/31)
EDINET (FSA Japan)
有価証券報告書－第34期(2024/04/01－2025/03/31)
EDINET (FSA Japan)
有価証券報告書－第33期(2023/04/01－2024/03/31)
EDINET (FSA Japan)
有価証券報告書－第32期(2022/04/01－2023/03/31)
EDINET (FSA Japan)
有価証券報告書－第31期(令和3年4月1日－令和4年3月31日)
EDINET (FSA Japan)
訂正有価証券報告書－第30期(令和2年4月1日－令和3年3月31日)
Extracted from XBRL: 43 / Derived from other figures: 2
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