CSS HoldingsCSS HOLDINGS,LTD.2304東証スタンダードサービス業FY ending Sep 2025, consolidated, J-GAAP
Out of every ¥100 of sales, about ¥4 is left as operating profit. Revenue changed +10.6% from the prior year, operating profit +20.4%.
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 |
|---|---|---|---|---|---|
| 2021 | — | —× | -8.9% | —× | — |
| 2022 | 0.9% | 2.22× | 2.1% | 2.36× | 5.0% |
| 2023 | 1.6% | 2.75× | 4.3% | 2.51× | 10.7% |
| 2024 | 2.4% | 3.03× | 7.4% | 2.45× | 18.1% |
| 2025 | 3.0% | 3.18× | 9.6% | 2.26× | 21.7% |
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
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 | 9,412 | 10,883 | 14,833 | 17,631 | 19,500 |
| Cost of revenue | 8,135 | 9,059 | 12,408 | 14,772 | 16,280 |
| Gross profit | 1,277 | 1,824 | 2,424 | 2,859 | 3,220 |
| SG&A | 1,994 | 2,010 | 2,148 | 2,263 | 2,502 |
| Operating income | -717 | -186 | 276 | 596 | 718 |
| Pretax income | -181 | 81 | 313 | 630 | 751 |
| Income tax | 239 | -22 | 83 | 201 | 164 |
| Net income attributable to owners | -420 | 103 | 230 | 429 | 587 |
| Operating margin | -7.6% | -1.7% | 1.9% | 3.4% | 3.7% |
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 Sep 2021 | FY ending Sep 2022 | FY ending Sep 2023 | FY ending Sep 2024 | FY ending Sep 2025 |
|---|---|---|---|---|---|
| Cash and equivalents | ¥631.9M | ¥713.9M | ¥777.4M | ¥906.6M | ¥1.14B |
| Total assets | ¥4.7B | ¥5.1B | ¥5.7B | ¥5.93B | ¥6.32B |
| Net assets | ¥2.12B | ¥2.17B | ¥2.35B | ¥2.67B | ¥3.09B |
| Share capital | ¥393.6M | ¥393.6M | ¥393.6M | ¥393.6M | ¥393.6M |
| Trade receivables | ¥1.2B | — | — | — | — |
| Property, plant and equipment | ¥1.43B | ¥1.39B | ¥1.37B | ¥1.39B | ¥1.37B |
| Intangible assets excluding goodwill | ¥102M | ¥95M | ¥80.1M | ¥71.9M | ¥62.6M |
| Goodwill | ¥32.5M | ¥26.1M | ¥19.7M | ¥13.3M | ¥6.9M |
| Investment securities | ¥433.3M | ¥453.6M | ¥532.4M | ¥538.7M | ¥612.8M |
| Current assets | ¥2.54B | ¥2.93B | ¥3.5B | ¥3.67B | ¥3.91B |
| Current liabilities | ¥1.67B | ¥2.54B | ¥2.96B | ¥2.86B | ¥2.84B |
| Trade payables | ¥350.8M | ¥429.8M | ¥538.8M | ¥490.7M | ¥569.9M |
| Short-term borrowings | ¥450M | ¥450M | ¥750M | ¥450M | ¥300M |
| Long-term borrowings | ¥516.7M | — | — | — | — |
| Total liabilities | ¥2.58B | ¥2.93B | ¥3.35B | ¥3.26B | ¥3.23B |
| Equity attributable to owners of parent | ¥2.05B | ¥2.1B | ¥2.21B | ¥2.54B | ¥2.87B |
| Retained earnings | ¥1.49B | ¥1.53B | ¥1.65B | ¥1.98B | ¥2.38B |
| Treasury stock | -¥112.8M | -¥109.5M | -¥109.5M | -¥109.6M | -¥177.5M |
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