Dream IncubatorDream Incubator Inc.4310東証プライムサービス業FY ending Mar 2026, consolidated, J-GAAP
Out of every ¥100 of sales, about ¥21 is left as operating profit. Revenue changed +40.6% from the prior year, operating profit +596.5%.
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 | 0.0% | 1.06× | 0.0% | 3.60× | 0.1% |
| 2023 | 38.3% | 0.93× | 35.6% | 2.15× | 76.6% |
| 2024 | — | —× | -7.6% | —× | — |
| 2025 | 2.7% | 0.37× | 1.0% | 1.26× | 1.3% |
| 2026 | 18.3% | 0.55× | 10.1% | 1.37× | 13.9% |
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
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 Mar 2022 | FY ending Mar 2023 | FY ending Mar 2024 | FY ending Mar 2025 | FY ending Mar 2026 |
|---|---|---|---|---|---|
| Revenue | 35,566 | 30,132 | 5,378 | 6,183 | 8,691 |
| Cost of revenue | 20,842 | 16,746 | 4,925 | 3,253 | 4,080 |
| Gross profit | 14,724 | 13,386 | 452 | 2,930 | 4,610 |
| SG&A | 14,892 | 12,196 | 2,418 | 2,672 | 2,820 |
| Operating income | -168 | 1,190 | -1,966 | 257 | 1,790 |
| Pretax income | 35 | 17,646 | -1,992 | 297 | 1,872 |
| Income tax | -26 | 5,918 | 232 | 60 | 284 |
| Net income attributable to owners | 7 | 11,553 | -1,847 | 170 | 1,593 |
| Operating margin | -0.5% | 3.9% | -36.6% | 4.2% | 20.6% |
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 Mar 2022 | FY ending Mar 2023 | FY ending Mar 2024 | FY ending Mar 2025 | FY ending Mar 2026 |
|---|---|---|---|---|---|
| Cash and equivalents | ¥12.8B | ¥10.3B | ¥6.25B | ¥5.54B | ¥3.86B |
| Total assets | ¥33.6B | ¥31.3B | ¥17.5B | ¥15.9B | ¥15.6B |
| Net assets | ¥12.5B | ¥21.9B | ¥15.2B | ¥13.2B | ¥11.7B |
| Share capital | ¥5.01B | ¥5.02B | ¥5.02B | ¥5.02B | ¥5.02B |
| Inventories | ¥87M | — | — | — | — |
| Property, plant and equipment | ¥916M | ¥249M | ¥259M | ¥206M | ¥241M |
| Intangible assets excluding goodwill | ¥1.8B | ¥8M | ¥6M | ¥4M | ¥2M |
| Goodwill | ¥814M | — | — | — | — |
| Investment securities | ¥354M | ¥65M | ¥65M | ¥65M | ¥65M |
| Current assets | ¥28B | ¥30.8B | ¥17B | ¥15.4B | ¥15.1B |
| Current liabilities | ¥19B | ¥8.33B | ¥866M | ¥1.27B | ¥2.46B |
| Trade payables | ¥554M | ¥3M | — | — | — |
| Short-term borrowings | ¥1.1B | — | — | — | — |
| Long-term borrowings | ¥1.65B | — | — | — | — |
| Total liabilities | ¥21.1B | ¥9.39B | ¥2.25B | ¥2.7B | ¥3.9B |
| Non-controlling interests | ¥2.67B | ¥475M | ¥165M | ¥143M | ¥169M |
| Equity attributable to owners of parent | ¥9.32B | ¥20.9B | ¥14.2B | ¥12.3B | ¥10.7B |
| Retained earnings | ¥942M | ¥12.6B | ¥8.83B | ¥6.74B | ¥5.32B |
| Treasury stock | -¥1.1B | -¥1.37B | -¥4.16B | -¥1.5B | -¥1.64B |
EDINET (FSA Japan)
有価証券報告書－第26期(2025/04/01－2026/03/31)
EDINET (FSA Japan)
有価証券報告書－第25期(2024/04/01－2025/03/31)
EDINET (FSA Japan)
有価証券報告書－第24期(2023/04/01－2024/03/31)
EDINET (FSA Japan)
有価証券報告書－第23期(2022/04/01－2023/03/31)
EDINET (FSA Japan)
有価証券報告書－第22期(令和3年4月1日－令和4年3月31日)
EDINET (FSA Japan)
有価証券報告書－第21期(令和2年4月1日－令和3年3月31日)
Extracted from XBRL: 47 / 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.