COSMOS PharmaceuticalCOSMOS Pharmaceutical Corporation3349東証プライム小売業FY ending May 2026, consolidated, J-GAAP
Out of every ¥100 of sales, about ¥4 is left as operating profit. Revenue changed +8.7% from the prior year, operating profit +4.8%.
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 | 3.1% | 2.08× | 6.4% | 1.91× | 12.2% |
| 2023 | 2.9% | 2.11× | 6.1% | 1.95× | 11.9% |
| 2024 | 2.5% | 2.15× | 5.4% | 2.03× | 11.1% |
| 2025 | 3.1% | 2.02× | 6.2% | 2.05× | 12.7% |
| 2026 | 2.9% | 1.96× | 5.7% | 2.07× | 11.9% |
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 May 2022 | FY ending May 2023 | FY ending May 2024 | FY ending May 2025 | FY ending May 2026 |
|---|---|---|---|---|---|
| Revenue | 755,414 | 827,697 | 964,989 | 1,011,390 | 1,099,583 |
| Cost of revenue | 603,966 | 658,979 | 776,683 | 798,109 | 869,900 |
| Gross profit | 151,447 | 168,718 | 188,305 | 213,281 | 229,683 |
| SG&A | 121,651 | 138,589 | 156,804 | 172,877 | 187,330 |
| Operating income | 29,796 | 30,128 | 31,501 | 40,404 | 42,353 |
| Pretax income | 33,048 | 32,773 | 33,719 | 42,372 | 44,218 |
| Income tax | 9,892 | 8,975 | 9,265 | 11,393 | 12,171 |
| Net income attributable to owners | 23,155 | 23,797 | 24,454 | 30,978 | 32,046 |
| Operating margin | 3.9% | 3.6% | 3.3% | 4.0% | 3.9% |
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 May 2022 | FY ending May 2023 | FY ending May 2024 | FY ending May 2025 | FY ending May 2026 |
|---|---|---|---|---|---|
| Cash and equivalents | ¥37.4B | ¥45.9B | ¥52.3B | ¥57B | ¥53.2B |
| Total assets | ¥363.1B | ¥421B | ¥476.5B | ¥524.8B | ¥596.5B |
| Net assets | ¥190.5B | ¥211.1B | ¥231.4B | ¥257.5B | ¥283.7B |
| Share capital | ¥4.18B | ¥4.18B | ¥4.18B | ¥4.18B | ¥4.18B |
| Property, plant and equipment | ¥225.3B | ¥259.5B | ¥295.8B | ¥331.1B | ¥380.9B |
| Intangible assets excluding goodwill | ¥433M | ¥547M | ¥497M | ¥446M | ¥933M |
| Investment securities | ¥4M | ¥4M | ¥4M | ¥4M | ¥3M |
| Current assets | ¥115.5B | ¥137.1B | ¥154.3B | ¥165.6B | ¥184.9B |
| Current liabilities | ¥162.1B | ¥192.1B | ¥213.2B | ¥220.7B | ¥240.9B |
| Short-term borrowings | ¥1.39B | ¥2.74B | ¥4.58B | — | — |
| Long-term borrowings | ¥3B | ¥10B | ¥23.4B | ¥37.2B | ¥61.9B |
| Total liabilities | ¥172.5B | ¥209.9B | ¥245.1B | ¥267.3B | ¥312.8B |
| Equity attributable to owners of parent | ¥190.5B | ¥211B | ¥231.3B | ¥257.4B | ¥283.5B |
| Retained earnings | ¥182B | ¥202.5B | ¥222.3B | ¥248.3B | ¥274.4B |
| Treasury stock | -¥241M | -¥242M | -¥225M | -¥227M | -¥227M |
EDINET (FSA Japan)
有価証券報告書－第44期(2025/06/01－2026/05/31)
EDINET (FSA Japan)
有価証券報告書－第43期(2024/06/01－2025/05/31)
EDINET (FSA Japan)
有価証券報告書－第42期(2023/06/01－2024/05/31)
EDINET (FSA Japan)
有価証券報告書－第41期(2022/06/01－2023/05/31)
EDINET (FSA Japan)
有価証券報告書－第40期(令和3年6月1日－令和4年5月31日)
EDINET (FSA Japan)
有価証券報告書－第39期(令和2年6月1日－令和3年5月31日)
Extracted from XBRL: 48 / Derived from other figures: 1
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