eMnet Japan.eMnet Japan.co.ltd.7036東証グロースサービス業FY ending Dec 2025, non-consolidated, J-GAAP
Out of every ¥100 of sales, about ¥10 is left as operating profit. Revenue changed +19.9% from the prior year, operating profit +67.3%.
Net margin × asset turnover = ROA; ROA × financial leverage = ROE
| Period | Net margin | Asset turnover | ROA | Financial leverage | ROE |
|---|---|---|---|---|---|
| 2021 | 2.9% | 3.22× | 9.4% | 2.24× | 21.0% |
| 2022 | 12.0% | 0.47× | 5.6% | 2.10× | 11.8% |
| 2023 | 5.3% | 0.46× | 2.4% | 2.03× | 5.0% |
| 2024 | 0.9% | 0.47× | 0.4% | 2.09× | 0.9% |
| 2025 | — | —× | -18.1% | —× | — |
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 | 10,672 | 1,467 | 1,370 | 1,330 | 1,595 |
| Cost of revenue | 9,094 | 0 | — | — | — |
| Gross profit | 1,578 | 1,467 | — | — | — |
| SG&A | 1,074 | 1,236 | — | — | — |
| Operating income | 504 | 230 | 112 | 93 | 156 |
| Pretax income | 436 | 238 | 114 | 44 | -443 |
| Income tax | 125 | 63 | 41 | 31 | 7 |
| Net income attributable to owners | 311 | 176 | 73 | 13 | -450 |
| Operating margin | 4.7% | 15.7% | 8.1% | 7.0% | 9.8% |
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 | ¥1.57B | ¥1.21B | ¥1.41B | ¥897.4M | ¥567.5M |
| Total assets | ¥3.31B | ¥2.98B | ¥3.01B | ¥2.64B | ¥2.33B |
| Net assets | ¥1.47B | ¥1.5B | ¥1.44B | ¥1.34B | ¥776.5M |
| Share capital | ¥308.7M | ¥315.8M | ¥319.3M | ¥328.3M | ¥328.7M |
| Property, plant and equipment | ¥18.7M | ¥19.8M | — | ¥10M | ¥8M |
| Intangible assets excluding goodwill | ¥7.2M | ¥5.4M | — | ¥2.3M | ¥451K |
| Investment securities | ¥55.2M | ¥60.1M | — | ¥275.6M | ¥98.4M |
| Current assets | ¥3.07B | ¥2.7B | — | ¥2.11B | ¥1.83B |
| Current liabilities | ¥1.77B | ¥1.37B | — | ¥1.13B | ¥1.38B |
| Total liabilities | ¥1.84B | ¥1.48B | — | ¥1.3B | ¥1.56B |
| Equity attributable to owners of parent | ¥1.48B | ¥1.51B | — | ¥1.35B | ¥777.7M |
| Retained earnings | ¥1.06B | ¥1.13B | — | ¥966.9M | ¥393.7M |
| Treasury stock | -¥429K | -¥56M | — | -¥73.6M | -¥73.6M |
EDINET (FSA Japan)
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Extracted from XBRL: 40 / Derived from other figures: 1
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