ElanELAN Corporation6099東証プライムサービス業FY ending Dec 2025, consolidated, J-GAAP
Out of every ¥100 of sales, about ¥8 is left as operating profit. Revenue changed +16.7% from the prior year, operating profit +19.5%.
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 |
|---|---|---|---|---|---|
| 2021 | 6.0% | 2.27× | 13.7% | 1.86× | 25.4% |
| 2022 | 5.7% | 2.42× | 13.9% | 1.82× | 25.2% |
| 2023 | 6.1% | 2.36× | 14.4% | 1.76× | 25.3% |
| 2024 | 5.0% | 2.34× | 11.6% | 1.74× | 20.2% |
| 2025 | 5.0% | 2.31× | 11.5% | 1.78× | 20.6% |
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 Dec 2021 | FY ending Dec 2022 | FY ending Dec 2023 | FY ending Dec 2024 | FY ending Dec 2025 |
|---|---|---|---|---|---|
| Revenue | 31,636 | 36,265 | 41,426 | 47,514 | 55,449 |
| Cost of revenue | 23,759 | 27,238 | 31,674 | 36,797 | 43,574 |
| Gross profit | 7,877 | 9,027 | 9,751 | 10,717 | 11,874 |
| SG&A | 5,078 | 5,636 | 6,086 | 7,142 | 7,602 |
| Operating income | 2,799 | 3,391 | 3,665 | 3,575 | 4,273 |
| Pretax income | 2,819 | 3,035 | 3,682 | 3,543 | 4,185 |
| Income tax | 913 | 953 | 1,163 | 1,188 | 1,355 |
| Net income attributable to owners | 1,906 | 2,083 | 2,519 | 2,355 | 2,768 |
| Operating margin | 8.8% | 9.4% | 8.8% | 7.5% | 7.7% |
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 Dec 2021 | FY ending Dec 2022 | FY ending Dec 2023 | FY ending Dec 2024 | FY ending Dec 2025 |
|---|---|---|---|---|---|
| Cash and equivalents | ¥5.61B | ¥6.01B | ¥5.46B | ¥6.83B | ¥6.82B |
| Total assets | ¥13.9B | ¥16.1B | ¥19B | ¥21.7B | ¥26.3B |
| Net assets | ¥7.48B | ¥8.99B | ¥10.8B | ¥12.5B | ¥14.7B |
| Share capital | ¥573.5M | ¥573.5M | ¥573.5M | ¥573.5M | ¥573.5M |
| Property, plant and equipment | ¥341.1M | ¥561.5M | ¥540M | ¥575.8M | ¥1.4B |
| Intangible assets excluding goodwill | ¥105.4M | ¥92.5M | ¥108.9M | ¥1.01B | ¥1.9B |
| Goodwill | ¥9.8M | — | — | ¥427.2M | ¥1.27B |
| Investment securities | ¥941.9M | ¥736.8M | ¥2.17B | ¥1.8B | ¥1.16B |
| Current assets | ¥12.1B | ¥14.1B | ¥15.5B | ¥16.9B | ¥18.5B |
| Current liabilities | ¥6.42B | ¥7.01B | ¥8.09B | ¥8.92B | ¥11.1B |
| Short-term borrowings | — | — | — | — | ¥365.5M |
| Long-term borrowings | — | — | — | ¥76.6M | ¥365.8M |
| Total liabilities | ¥6.46B | ¥7.08B | ¥8.18B | ¥9.2B | ¥11.6B |
| Non-controlling interests | — | — | — | — | ¥238.3M |
| Equity attributable to owners of parent | ¥7.49B | ¥9.03B | ¥10.9B | ¥12.5B | ¥14.5B |
| Retained earnings | ¥6.57B | ¥8.11B | ¥9.96B | ¥11.5B | ¥13.5B |
| Treasury stock | -¥197.2M | -¥194.1M | -¥194.1M | -¥191.5M | -¥163.1M |
EDINET (FSA Japan)
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Extracted from XBRL: 49 / Derived from other figures: 1
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