Coach ACOACH A Co.,Ltd.9339東証スタンダードサービス業FY ending Dec 2025, consolidated, J-GAAP
Out of every ¥100 of sales, about ¥6 is left as operating profit. Revenue changed -3.9% from the prior year, operating profit +36.4%.
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 |
|---|---|---|---|---|---|
| 2021 | 7.4% | 1.06× | 7.9% | 2.02× | 15.9% |
| 2022 | 11.6% | 0.96× | 11.1% | 1.77× | 19.7% |
| 2023 | 2.1% | 0.84× | 1.7% | 1.54× | 2.7% |
| 2024 | 3.1% | 0.84× | 2.6% | 1.44× | 3.7% |
| 2025 | 2.8% | 0.79× | 2.2% | 1.43× | 3.2% |
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 | 3,307 | 3,601 | 3,649 | 3,643 | 3,502 |
| Cost of revenue | 1,838 | 1,673 | 1,687 | 1,957 | 1,976 |
| Gross profit | 1,469 | 1,928 | 1,962 | 1,686 | 1,526 |
| SG&A | 1,107 | 1,454 | 1,671 | 1,531 | 1,314 |
| Operating income | 362 | 473 | 290 | 155 | 212 |
| Pretax income | 389 | 509 | 234 | 194 | 174 |
| Income tax | 143 | 90 | 159 | 83 | 75 |
| Net income attributable to owners | 245 | 419 | 76 | 111 | 99 |
| Operating margin | 10.9% | 13.1% | 7.9% | 4.3% | 6.0% |
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 | ¥2.15B | ¥3.26B | ¥3.4B | ¥3.36B | ¥3.42B |
| Total assets | ¥3.12B | ¥4.4B | ¥4.31B | ¥4.35B | ¥4.47B |
| Net assets | ¥1.64B | ¥2.87B | ¥2.94B | ¥3.07B | ¥3.18B |
| Share capital | ¥100M | ¥480.9M | ¥589.8M | ¥605.3M | ¥617M |
| Inventories | ¥3.2M | ¥3M | ¥43.4M | ¥9.4M | ¥2.4M |
| Property, plant and equipment | ¥83M | ¥75.1M | ¥98.7M | ¥86.4M | ¥72.1M |
| Intangible assets excluding goodwill | ¥351.9M | ¥362.1M | ¥274.6M | ¥369.2M | ¥497.4M |
| Goodwill | ¥178.4M | ¥180.1M | — | — | — |
| Investment securities | ¥181.5M | ¥327.3M | ¥38.7M | ¥34.8M | ¥35.8M |
| Current assets | ¥2.34B | ¥3.47B | ¥3.72B | ¥3.66B | ¥3.65B |
| Current liabilities | ¥1.45B | ¥1.5B | ¥1.32B | ¥1.24B | ¥1.25B |
| Total liabilities | ¥1.48B | ¥1.53B | ¥1.36B | ¥1.28B | ¥1.29B |
| Equity attributable to owners of parent | ¥1.55B | ¥2.7B | ¥2.95B | ¥3.05B | ¥3.12B |
| Retained earnings | ¥1.36B | ¥1.75B | ¥1.78B | ¥1.85B | ¥1.9B |
| Treasury stock | — | — | -¥39K | -¥39K | -¥73K |
EDINET (FSA Japan)
訂正有価証券報告書－第25期(2025/01/01－2025/12/31)
EDINET (FSA Japan)
有価証券報告書－第24期(2024/01/01－2024/12/31)
EDINET (FSA Japan)
有価証券報告書－第23期(2023/01/01－2023/12/31)
EDINET (FSA Japan)
有価証券報告書－第22期(2022/01/01－2022/12/31)
Extracted from XBRL: 47 / 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.