EucaliaEUCALIA Inc.286A東証グロースサービス業FY ending Dec 2025, consolidated, J-GAAP
Out of every ¥100 of sales, about ¥10 is left as operating profit. Revenue changed +24.7% from the prior year, operating profit +3.2%.
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 | 5.8% | 0.35× | 2.1% | 4.73× | 9.8% |
| 2024 | 10.2% | 0.36× | 3.6% | 3.88× | 14.1% |
| 2025 | 11.2% | 0.39× | 4.4% | 3.27× | 14.5% |
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 2023 | FY ending Dec 2024 | FY ending Dec 2025 |
|---|---|---|---|
| Revenue | 18,055 | 19,834 | 24,735 |
| Cost of revenue | 10,949 | 11,142 | 14,198 |
| Gross profit | 7,106 | 8,692 | 10,537 |
| SG&A | 5,207 | 6,399 | 8,172 |
| Operating income | 1,900 | 2,293 | 2,365 |
| Pretax income | 1,750 | 3,115 | 3,091 |
| Income tax | 592 | 971 | 211 |
| Net income attributable to owners | 1,051 | 2,026 | 2,776 |
| Operating margin | 10.5% | 11.6% | 9.6% |
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 Dec 2023 | FY ending Dec 2024 | FY ending Dec 2025 |
|---|---|---|---|
| Cash and equivalents | ¥6.7B | ¥11.1B | ¥9.05B |
| Total assets | ¥51B | ¥60.1B | ¥65.1B |
| Net assets | ¥11.8B | ¥19B | ¥21.8B |
| Share capital | ¥100M | ¥2.02B | ¥100M |
| Property, plant and equipment | ¥30.3B | ¥32.3B | ¥31.7B |
| Intangible assets excluding goodwill | ¥1.24B | ¥1.36B | ¥2.91B |
| Goodwill | ¥679.3M | ¥841.6M | ¥2.35B |
| Investment securities | ¥460.9M | ¥434.2M | ¥1.11B |
| Current assets | ¥17.5B | ¥24.1B | ¥27.2B |
| Current liabilities | ¥8.47B | ¥11.8B | ¥12.6B |
| Short-term borrowings | ¥1.5B | ¥1.66B | ¥4.21B |
| Long-term borrowings | ¥18.4B | ¥14.8B | ¥16.5B |
| Bonds | — | — | ¥20M |
| Interest-bearing debt | — | — | ¥20.7Bderived |
| Total liabilities | ¥39.2B | ¥41.2B | ¥43.3B |
| Non-controlling interests | ¥944.7M | ¥991.3M | ¥1.26B |
| Equity attributable to owners of parent | ¥10.8B | ¥17.9B | ¥20.5B |
| Retained earnings | ¥7.5B | ¥9.53B | ¥12B |
| Treasury stock | -¥938.9M | -¥589.1M | -¥509.5M |
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