EuglenaEuglena Co., Ltd.2931東証プライム食料品FY ending Dec 2025, consolidated, J-GAAP
Out of every ¥100 of sales, about ¥6 is left as operating profit. Revenue changed +5.8% from the prior year, operating profit +941.0%.
Net margin × asset turnover = ROA; ROA × financial leverage = ROE
| Period | Net margin | Asset turnover | ROA | Financial leverage | ROE |
|---|---|---|---|---|---|
| 2020 | — | —× | -9.7% | —× | — |
| 2022 | — | —× | -4.7% | —× | — |
| 2023 | — | —× | -4.5% | —× | — |
| 2024 | — | —× | -1.0% | —× | — |
| 2025 | — | —× | -1.1% | —× | — |
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
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 Sep 2020 | FY ending Dec 2022 | FY ending Dec 2023 | FY ending Dec 2024 | FY ending Dec 2025 |
|---|---|---|---|---|---|
| Revenue | 13,317 | 44,392 | 46,482 | 47,618 | 50,370 |
| Cost of revenue | 3,825 | 13,396 | 14,707 | 14,350 | 15,336 |
| Gross profit | 9,492 | 30,996 | 31,774 | 33,267 | 35,033 |
| SG&A | 11,300 | 34,452 | 33,239 | 32,966 | 31,910 |
| Operating income | -1,808 | -3,455 | -1,464 | 300 | 3,123 |
| Pretax income | -1,434 | -2,407 | -2,110 | -305 | 1,889 |
| Income tax | 52 | 272 | 546 | -71 | 1,363 |
| Net income attributable to owners | -1,487 | -2,672 | -2,652 | -650 | -805 |
| Operating margin | -13.6% | -7.8% | -3.1% | 0.6% | 6.2% |
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 Sep 2020 | FY ending Dec 2022 | FY ending Dec 2023 | FY ending Dec 2024 | FY ending Dec 2025 |
|---|---|---|---|---|---|
| Cash and equivalents | ¥6.25B | ¥9.81B | ¥15.7B | ¥13.7B | ¥15.9B |
| Total assets | ¥15.4B | ¥57.3B | ¥59.6B | ¥73.3B | ¥72.3B |
| Net assets | ¥9.39B | ¥19.4B | ¥20.2B | ¥32.1B | ¥28.5B |
| Share capital | ¥7.32B | ¥14B | ¥15.9B | ¥16.3B | ¥16.4B |
| Trade receivables | ¥1.08B | ¥3.84B | ¥3.82B | ¥4.26B | ¥5.04B |
| Property, plant and equipment | ¥3.3B | ¥5.85B | ¥5.51B | ¥6.05B | ¥5.75B |
| Intangible assets excluding goodwill | ¥1.56B | ¥30B | ¥27.8B | ¥33.6B | ¥31B |
| Goodwill | ¥961.2M | ¥12.5B | ¥11.6B | ¥12.2B | ¥11.1B |
| Investment securities | ¥319.9M | ¥679M | ¥836M | ¥748M | ¥1.52B |
| Current assets | ¥9.79B | ¥19.7B | ¥24.4B | ¥30.9B | ¥33.4B |
| Current liabilities | ¥2.16B | ¥12.3B | ¥12.3B | ¥12.8B | ¥14B |
| Trade payables | ¥260.4M | ¥1.42B | ¥1.4B | ¥1.47B | ¥1.88B |
| Short-term borrowings | ¥547.4M | ¥2.71B | ¥3.29B | ¥4.14B | ¥3.94B |
| Long-term borrowings | ¥3.22B | ¥19.5B | ¥17B | ¥16B | ¥17.9B |
| Bonds | — | — | — | ¥1B | ¥1B |
| Interest-bearing debt | — | — | — | ¥21.1Bderived | ¥22.9Bderived |
| Total liabilities | ¥5.96B | ¥37.9B | ¥39.4B | ¥41.1B | ¥43.8B |
| Non-controlling interests | ¥9.8M | ¥2M | — | ¥409M | -¥2.43B |
| Equity attributable to owners of parent | ¥9.37B | ¥19B | ¥20.1B | ¥30.9B | ¥30.2B |
| Retained earnings | -¥85M | -¥8.31B | -¥11B | -¥2.26B | -¥3.07B |
| Treasury stock | -¥94.7M | -¥34M | -¥34M | -¥34M | -¥34M |
EDINET (FSA Japan)
有価証券報告書－第21期(2025/01/01－2025/12/31)
EDINET (FSA Japan)
有価証券報告書－第20期(2024/01/01－2024/12/31)
EDINET (FSA Japan)
有価証券報告書－第19期(2023/01/01－2023/12/31)
EDINET (FSA Japan)
有価証券報告書－第18期(2022/01/01－2022/12/31)
EDINET (FSA Japan)
有価証券報告書－第17期(令和2年10月1日－令和3年12月31日)
Extracted from XBRL: 53 / Derived from other figures: 2
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