Commerce One HoldingsCommerce One Holdings Inc.4496東証グロース情報・通信業FY ending Mar 2026, consolidated, J-GAAP
Out of every ¥100 of sales, about ¥10 is left as operating profit. Revenue changed +5.5% from the prior year, operating profit -40.4%.
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 | 16.9% | 0.95× | 16.0% | 1.51× | 24.2% |
| 2023 | 13.8% | 0.97× | 13.3% | 1.50× | 20.0% |
| 2024 | 11.7% | 0.96× | 11.2% | 1.53× | 17.2% |
| 2025 | 2.5% | 1.00× | 2.5% | 1.53× | 3.8% |
| 2026 | 7.8% | 1.10× | 8.5% | 1.49× | 12.7% |
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 | 2,940 | 3,196 | 3,557 | 3,693 | 3,896 |
| Cost of revenue | 1,236 | 1,392 | 1,542 | 1,592 | 1,761 |
| Gross profit | 1,704 | 1,804 | 2,015 | 2,101 | 2,135 |
| SG&A | 1,027 | 1,224 | 1,371 | 1,463 | 1,754 |
| Operating income | 677 | 580 | 644 | 638 | 381 |
| Pretax income | 733 | 680 | 696 | 354 | 481 |
| Income tax | 237 | 238 | 281 | 263 | 183 |
| Net income attributable to owners | 496 | 441 | 415 | 92 | 302 |
| Operating margin | 23.0% | 18.2% | 18.1% | 17.3% | 9.8% |
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 | ¥1.64B | ¥1.61B | ¥1.73B | ¥1.86B | ¥1.88B |
| Total assets | ¥3.11B | ¥3.51B | ¥3.88B | ¥3.47B | ¥3.63B |
| Net assets | ¥2.29B | ¥2.62B | ¥2.84B | ¥2.52B | ¥2.63B |
| Share capital | ¥210.4M | ¥210.4M | ¥210.4M | ¥210.4M | ¥210.4M |
| Property, plant and equipment | ¥75.5M | ¥91M | ¥78.5M | ¥129.9M | ¥118.1M |
| Intangible assets excluding goodwill | ¥316.3M | ¥383.3M | ¥328.5M | ¥292.8M | ¥312.3M |
| Goodwill | — | ¥61M | — | ¥12.4M | — |
| Investment securities | ¥548M | ¥563.5M | ¥1B | ¥443.7M | ¥433.6M |
| Current assets | ¥2.01B | ¥2.31B | ¥2.31B | ¥2.38B | ¥2.47B |
| Current liabilities | ¥752.6M | ¥808.2M | ¥915.6M | ¥852.6M | ¥911.2M |
| Short-term borrowings | — | ¥47M | ¥47M | ¥49M | ¥47.8M |
| Long-term borrowings | — | — | — | ¥5.5M | ¥2.6M |
| Total liabilities | ¥822.2M | ¥889.6M | ¥1.04B | ¥948.3M | ¥1B |
| Non-controlling interests | — | — | — | — | ¥9.3M |
| Equity attributable to owners of parent | ¥2.05B | ¥2.35B | ¥2.47B | ¥2.35B | ¥2.42B |
| Retained earnings | ¥1.68B | ¥2.12B | ¥2.1B | ¥2.04B | ¥2.2B |
| Treasury stock | -¥70K | -¥139.2M | -¥36K | -¥57.2M | -¥139.3M |
EDINET (FSA Japan)
有価証券報告書－第21期(2025/04/01－2026/03/31)
EDINET (FSA Japan)
有価証券報告書－第20期(2024/04/01－2025/03/31)
EDINET (FSA Japan)
有価証券報告書－第19期(2023/04/01－2024/03/31)
EDINET (FSA Japan)
有価証券報告書－第18期(2022/04/01－2023/03/31)
EDINET (FSA Japan)
有価証券報告書－第17期(令和3年4月1日－令和4年3月31日)
EDINET (FSA Japan)
有価証券報告書－第16期(令和2年4月1日－令和3年3月31日)
Extracted from XBRL: 51 / Derived from other figures: 1
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