Cosmo BIOCOSMO BIO COMPANY, LIMITED3386東証スタンダード卸売業FY ending Dec 2025, consolidated, J-GAAP
Out of every ¥100 of sales, about ¥3 is left as operating profit. Revenue changed +7.3% from the prior year, operating profit +7.9%.
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 | 8.0% | 0.92× | 7.3% | 1.40× | 10.2% |
| 2022 | 5.4% | 0.94× | 5.1% | 1.38× | 7.0% |
| 2023 | 4.7% | 0.88× | 4.2% | 1.38× | 5.8% |
| 2024 | 2.6% | 0.89× | 2.3% | 1.45× | 3.4% |
| 2025 | 3.1% | 0.88× | 2.8% | 1.58× | 4.4% |
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 Dec 2021 | FY ending Dec 2022 | FY ending Dec 2023 | FY ending Dec 2024 | FY ending Dec 2025 |
|---|---|---|---|---|---|
| Revenue | 9,231 | 9,553 | 9,340 | 10,037 | 10,766 |
| Cost of revenue | 5,572 | 6,112 | 6,090 | 6,708 | 7,064 |
| Gross profit | 3,658 | 3,440 | 3,249 | 3,329 | 3,702 |
| SG&A | 2,609 | 2,624 | 2,729 | 3,010 | 3,359 |
| Operating income | 1,048 | 816 | 519 | 318 | 343 |
| Pretax income | 1,099 | 790 | 653 | 369 | 504 |
| Income tax | 330 | 238 | 191 | 99 | 170 |
| Net income attributable to owners | 737 | 517 | 442 | 262 | 337 |
| Operating margin | 11.4% | 8.5% | 5.6% | 3.2% | 3.2% |
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 Dec 2021 | FY ending Dec 2022 | FY ending Dec 2023 | FY ending Dec 2024 | FY ending Dec 2025 |
|---|---|---|---|---|---|
| Cash and equivalents | ¥3.25B | ¥3.04B | ¥2.83B | ¥2.39B | ¥2.75B |
| Total assets | ¥10.1B | ¥10.3B | ¥10.9B | ¥11.7B | ¥12.7B |
| Net assets | ¥8.32B | ¥8.62B | ¥9.03B | ¥9.55B | ¥9.96B |
| Share capital | ¥918M | ¥918M | ¥918M | ¥918M | ¥918M |
| Trade receivables | ¥2.71B | — | — | — | — |
| Property, plant and equipment | ¥599M | ¥577M | ¥572M | ¥701M | ¥862M |
| Intangible assets excluding goodwill | ¥182M | ¥171M | ¥155M | ¥162M | ¥167M |
| Investment securities | ¥1.7B | ¥2.14B | ¥2.76B | ¥3.29B | ¥3.81B |
| Current assets | ¥7.31B | ¥7.14B | ¥7.1B | ¥7.23B | ¥7.44B |
| Current liabilities | ¥1.09B | ¥1.04B | ¥1.12B | ¥1.17B | ¥1.42B |
| Short-term borrowings | ¥20M | ¥20M | ¥20M | ¥20M | ¥20M |
| Total liabilities | ¥1.75B | ¥1.7B | ¥1.85B | ¥2.17B | ¥2.71B |
| Non-controlling interests | ¥532M | ¥565M | ¥581M | ¥587M | ¥582M |
| Equity attributable to owners of parent | ¥7.21B | ¥7.52B | ¥7.79B | ¥7.76B | ¥7.69B |
| Retained earnings | ¥5.27B | ¥5.56B | ¥5.8B | ¥5.89B | ¥5.88B |
| Treasury stock | -¥239M | -¥216M | -¥194M | -¥317M | -¥379M |
EDINET (FSA Japan)
有価証券報告書－第43期(2025/01/01－2025/12/31)
EDINET (FSA Japan)
有価証券報告書－第42期(2024/01/01－2024/12/31)
EDINET (FSA Japan)
有価証券報告書－第41期(2023/01/01－2023/12/31)
EDINET (FSA Japan)
有価証券報告書－第40期(2022/01/01－2022/12/31)
EDINET (FSA Japan)
有価証券報告書－第39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38期(令和2年1月1日－令和2年12月31日)
Extracted from XBRL: 51 / 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.