Copa CorpotationCopa Corpotation Inc.7689東証グロース卸売業FY ending Feb 2026, non-consolidated, J-GAAP
It lost about ¥15 for every ¥100 of sales at the operating level. Revenue changed -13.3% from the prior year.
Net margin × asset turnover = ROA; ROA × financial leverage = ROE
| Period | Net margin | Asset turnover | ROA | Financial leverage | ROE |
|---|---|---|---|---|---|
| 2022 | 2.3% | 1.17× | 2.7% | 1.14× | 3.1% |
| 2023 | — | —× | -4.0% | —× | — |
| 2024 | — | —× | -51.2% | —× | — |
| 2025 | — | —× | -30.0% | —× | — |
| 2026 | — | —× | -22.4% | —× | — |
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 Feb 2022 | FY ending Feb 2023 | FY ending Feb 2024 | FY ending Feb 2025 | FY ending Feb 2026 |
|---|---|---|---|---|---|
| Revenue | 3,866 | 2,573 | 2,205 | 2,052 | 1,780 |
| Cost of revenue | 2,563 | 1,622 | 1,388 | 1,163 | 1,122 |
| Gross profit | 1,302 | 951 | 817 | 889 | 658 |
| SG&A | 1,167 | 1,068 | 1,188 | 1,171 | 929 |
| Operating income | 135 | -117 | -371 | -282 | -271 |
| Pretax income | 134 | -116 | -1,281 | -438 | -272 |
| Income tax | 44 | 17 | 1 | -0 | 0 |
| Net income attributable to owners | 90 | -133 | -1,282 | -438 | -272 |
| Operating margin | 3.5% | -4.5% | -16.8% | -13.7% | -15.2% |
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 Feb 2022 | FY ending Feb 2023 | FY ending Feb 2024 | FY ending Feb 2025 | FY ending Feb 2026 |
|---|---|---|---|---|---|
| Cash and equivalents | ¥1.09B | ¥1.65B | ¥883.3M | ¥658.7M | ¥559.1M |
| Total assets | ¥3.3B | ¥3.36B | ¥1.65B | ¥1.27B | ¥1.15B |
| Net assets | ¥2.89B | ¥2.76B | ¥1.48B | ¥1.04B | ¥767.5M |
| Share capital | ¥401.2M | ¥401.2M | ¥401.2M | ¥401.2M | ¥401.2M |
| Inventories | ¥1.6B | ¥1.38B | ¥362.5M | ¥410.2M | ¥461.8M |
| Property, plant and equipment | ¥24.7M | ¥21.9M | ¥20.7M | — | — |
| Intangible assets excluding goodwill | ¥26.6M | ¥105.6M | ¥173.6M | — | — |
| Current assets | ¥3.23B | ¥3.23B | ¥1.45B | ¥1.27B | ¥1.14B |
| Current liabilities | ¥385.8M | ¥581.2M | ¥152.4M | ¥215.8M | ¥187.8M |
| Short-term borrowings | ¥157.5M | ¥250M | — | — | — |
| Long-term borrowings | — | — | — | — | ¥174.3M |
| Total liabilities | ¥410.5M | ¥605.2M | ¥169.2M | ¥232.7M | ¥384.5M |
| Equity attributable to owners of parent | ¥2.89B | ¥2.76B | ¥1.48B | ¥1.04B | ¥767.5M |
| Retained earnings | ¥2.1B | ¥1.97B | ¥687.4M | ¥249.7M | -¥22.4M |
| Treasury stock | -¥252K | -¥308K | -¥337K | -¥337K | -¥337K |
EDINET (FSA Japan)
有価証券報告書－第28期(2025/03/01－2026/02/28)
EDINET (FSA Japan)
有価証券報告書－第27期(2024/03/01－2025/02/28)
EDINET (FSA Japan)
有価証券報告書－第26期(2023/03/01－2024/02/29)
EDINET (FSA Japan)
有価証券報告書－第25期(2022/03/01－2023/02/28)
EDINET (FSA Japan)
有価証券報告書－第24期(令和3年4月1日－令和4年2月28日)
Extracted from XBRL: 40 / Derived from other figures: 1
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