Dive GroupDive Group inc.151A東証グロースサービス業FY ending Jun 2025, non-consolidated, J-GAAP
Out of every ¥100 of sales, about ¥5 is left as operating profit. Revenue changed +11.5% from the prior year, operating profit +39.4%.
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 |
|---|---|---|---|---|---|
| 2023 | 2.0% | 2.63× | 5.4% | 3.27× | 17.5% |
| 2024 | 2.6% | 3.31× | 8.6% | 2.61× | 22.5% |
| 2025 | 3.3% | 3.15× | 10.4% | 2.10× | 21.8% |
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 Jun 2023 | FY ending Jun 2024 | FY ending Jun 2025 |
|---|---|---|---|
| Revenue | 8,266 | 12,363 | 13,782 |
| Cost of revenue | 6,211 | 9,411 | 10,315 |
| Gross profit | 2,055 | 2,952 | 3,467 |
| SG&A | 1,935 | 2,410 | 2,711 |
| Operating income | 120 | 542 | 756 |
| Pretax income | 123 | 538 | 632 |
| Income tax | -45 | 217 | 177 |
| Net income attributable to owners | 168 | 321 | 455 |
| Operating margin | 1.5% | 4.4% | 5.5% |
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 Jun 2023 | FY ending Jun 2024 | FY ending Jun 2025 |
|---|---|---|---|
| Cash and equivalents | ¥1.78B | ¥2.04B | ¥2.07B |
| Total assets | ¥3.15B | ¥4.31B | ¥4.44B |
| Net assets | ¥963.8M | ¥1.9B | ¥2.27B |
| Share capital | ¥10M | ¥315.6M | ¥21.2M |
| Property, plant and equipment | ¥217.2M | ¥705.9M | ¥576.6M |
| Intangible assets excluding goodwill | ¥74.9M | ¥215.1M | ¥259.2M |
| Current assets | ¥2.74B | ¥3.25B | ¥3.37B |
| Current liabilities | ¥1.79B | ¥2.18B | ¥1.9B |
| Short-term borrowings | — | ¥30M | ¥131.7M |
| Long-term borrowings | ¥368M | ¥193.5M | ¥207.3M |
| Total liabilities | ¥2.18B | ¥2.42B | ¥2.17B |
| Equity attributable to owners of parent | ¥963.2M | ¥1.9B | ¥2.27B |
| Retained earnings | ¥953.2M | ¥1.27B | ¥1.73B |
| Treasury stock | — | — | -¥100.1M |
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