cottacotta CO.,LTD3359東証グロース卸売業FY ending Sep 2025, consolidated, J-GAAP
Out of every ¥100 of sales, about ¥6 is left as operating profit. Revenue changed +52.8% from the prior year, operating profit +61.6%.
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 | 3.5% | 1.59× | 5.6% | 1.88× | 10.5% |
| 2022 | 4.5% | 1.50× | 6.8% | 1.83× | 12.4% |
| 2023 | 6.6% | 1.39× | 9.2% | 1.71× | 15.7% |
| 2024 | 3.8% | 1.40× | 5.3% | 1.59× | 8.5% |
| 2025 | 3.2% | 1.64× | 5.2% | 1.94× | 10.2% |
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 Sep 2021 | FY ending Sep 2022 | FY ending Sep 2023 | FY ending Sep 2024 | FY ending Sep 2025 |
|---|---|---|---|---|---|
| Revenue | 9,258 | 8,844 | 8,616 | 8,952 | 13,676 |
| Cost of revenue | 5,377 | 6,100 | 5,687 | 6,128 | 9,613 |
| Gross profit | 3,881 | 2,744 | 2,929 | 2,824 | 4,063 |
| SG&A | 3,428 | 2,192 | 2,131 | 2,346 | 3,290 |
| Operating income | 453 | 552 | 798 | 478 | 772 |
| Pretax income | 482 | 580 | 833 | 536 | 754 |
| Income tax | 157 | 180 | 262 | 194 | 299 |
| Net income attributable to owners | 325 | 400 | 571 | 341 | 437 |
| Operating margin | 4.9% | 6.2% | 9.3% | 5.3% | 5.6% |
Year-end figures from filings. Unreported items are omitted. Interest-bearing debt excludes lease liabilities.
| Item | FY ending Sep 2021 | FY ending Sep 2022 | FY ending Sep 2023 | FY ending Sep 2024 | FY ending Sep 2025 |
|---|---|---|---|---|---|
| Cash and equivalents | ¥1.48B | ¥1.66B | ¥1.79B | ¥1.69B | ¥2.2B |
| Total assets | ¥5.83B | ¥6B | ¥6.42B | ¥6.39B | ¥10.3B |
| Net assets | ¥3.11B | ¥3.35B | ¥3.91B | ¥4.16B | ¥4.48B |
| Share capital | ¥649.5M | ¥649.5M | ¥665.1M | ¥665.1M | ¥665.1M |
| Trade receivables | ¥349.4M | ¥353.9M | ¥347.3M | ¥414.1M | ¥666M |
| Inventories | ¥1.66B | ¥1.84B | ¥2.01B | ¥2.09B | ¥2.6B |
| Property, plant and equipment | ¥1.51B | ¥1.48B | ¥1.41B | ¥1.38B | ¥1.39B |
| Intangible assets excluding goodwill | ¥73.9M | ¥62.4M | ¥57.6M | ¥120.6M | ¥2.27B |
| Goodwill | ¥623K | ¥576K | ¥529K | ¥482K | ¥2.03B |
| Current assets | ¥4.08B | ¥4.27B | ¥4.58B | ¥4.66B | ¥6.23B |
| Current liabilities | ¥1.97B | ¥2.04B | ¥2.17B | ¥1.98B | ¥3.5B |
| Trade payables | ¥637.5M | ¥646.8M | ¥516.7M | ¥571M | ¥1.09B |
| Short-term borrowings | ¥440M | ¥740M | ¥840M | ¥820M | ¥1.21B |
| Long-term borrowings | ¥698.2M | ¥551.3M | ¥304.5M | ¥157.6M | ¥2.2B |
| Total liabilities | ¥2.72B | ¥2.64B | ¥2.51B | ¥2.23B | ¥5.8B |
| Non-controlling interests | — | — | — | — | ¥48.9M |
| Equity attributable to owners of parent | ¥3.1B | ¥3.35B | ¥3.91B | ¥4.16B | ¥4.44B |
| Retained earnings | ¥1.98B | ¥2.34B | ¥2.86B | ¥3.12B | ¥3.47B |
| Treasury stock | -¥148.3M | -¥262.1M | -¥261.6M | -¥261M | -¥336.6M |
EDINET (FSA Japan)
有価証券報告書－第27期(2024/10/01－2025/09/30)
EDINET (FSA Japan)
有価証券報告書－第26期(2023/10/01－2024/09/30)
EDINET (FSA Japan)
有価証券報告書－第25期(2022/10/01－2023/09/30)
EDINET (FSA Japan)
有価証券報告書－第24期(令和3年10月1日－令和4年9月30日)
EDINET (FSA Japan)
有価証券報告書－第23期(令和2年10月1日－令和3年9月30日)
EDINET (FSA Japan)
有価証券報告書－第22期(令和1年10月1日－令和2年9月30日)
Extracted from XBRL: 55 / Derived from other figures: 1
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