EpcoEPCO Co.,Ltd.2311東証スタンダードサービス業FY ending Dec 2025, consolidated, J-GAAP
Out of every ¥100 of sales, about ¥6 is left as operating profit. Revenue changed +11.5% from the prior year, operating profit +12.6%.
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 | 14.0% | 0.74× | 10.3% | 1.78× | 18.4% |
| 2022 | 7.5% | 0.84× | 6.3% | 1.58× | 9.9% |
| 2023 | 12.4% | 0.95× | 11.7% | 1.40× | 16.4% |
| 2024 | 5.8% | 0.98× | 5.7% | 1.42× | 8.1% |
| 2025 | 6.8% | 1.07× | 7.3% | 1.42× | 10.4% |
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 Dec 2021 | FY ending Dec 2022 | FY ending Dec 2023 | FY ending Dec 2024 | FY ending Dec 2025 |
|---|---|---|---|---|---|
| Revenue | 4,696 | 4,818 | 5,060 | 5,607 | 6,252 |
| Cost of revenue | 3,234 | 3,608 | 3,739 | 3,863 | 4,409 |
| Gross profit | 1,462 | 1,210 | 1,321 | 1,744 | 1,843 |
| SG&A | 1,025 | 1,144 | 1,159 | 1,409 | 1,466 |
| Operating income | 438 | 66 | 162 | 335 | 377 |
| Pretax income | 991 | 472 | 777 | 440 | 559 |
| Income tax | 333 | 112 | 150 | 113 | 134 |
| Net income attributable to owners | 658 | 359 | 627 | 327 | 425 |
| Operating margin | 9.3% | 1.4% | 3.2% | 6.0% | 6.0% |
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 | ¥1.79B | ¥1.03B | ¥1.5B | ¥1.7B | ¥2.35B |
| Total assets | ¥6.38B | ¥5.08B | ¥5.6B | ¥5.82B | ¥5.84B |
| Net assets | ¥5.05B | ¥4.39B | ¥4.68B | ¥4.65B | ¥4.67B |
| Share capital | ¥87.2M | ¥87.2M | ¥87.2M | ¥87.2M | ¥87.2M |
| Trade receivables | ¥652.9M | ¥626.7M | ¥658.5M | ¥650.4M | ¥716.5M |
| Property, plant and equipment | ¥474.7M | ¥616.7M | ¥522.6M | ¥498.7M | ¥477.2M |
| Intangible assets excluding goodwill | ¥149.4M | ¥108.1M | ¥53.3M | ¥29.2M | ¥27.9M |
| Investment securities | ¥2.01B | ¥775.4M | ¥596.8M | ¥291.4M | ¥239.6M |
| Current assets | ¥3.06B | ¥2.41B | ¥2.51B | ¥3.11B | ¥3.8B |
| Current liabilities | ¥666.4M | ¥423.4M | ¥670.1M | ¥1.05B | ¥1.06B |
| Short-term borrowings | — | — | — | ¥500M | ¥500M |
| Total liabilities | ¥1.33B | ¥686.4M | ¥924.5M | ¥1.18B | ¥1.17B |
| Equity attributable to owners of parent | ¥3.58B | ¥3.65B | ¥4B | ¥4.05B | ¥4.16B |
| Retained earnings | ¥3.58B | ¥3.64B | ¥3.98B | ¥4.02B | ¥4.12B |
| Treasury stock | -¥202.9M | -¥197M | -¥190.8M | -¥185.3M | -¥182.4M |
EDINET (FSA Japan)
有価証券報告書－第36期(2025/01/01－2025/12/31)
EDINET (FSA Japan)
有価証券報告書－第35期(2024/01/01－2024/12/31)
EDINET (FSA Japan)
有価証券報告書－第34期(2023/01/01－2023/12/31)
EDINET (FSA Japan)
有価証券報告書－第33期(2022/01/01－2022/12/31)
EDINET (FSA Japan)
有価証券報告書－第32期(令和3年1月1日－令和3年12月31日)
EDINET (FSA Japan)
有価証券報告書－第31期(令和2年1月1日－令和2年12月31日)
Extracted from XBRL: 48 / Derived from other figures: 1
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