F&MF&M CO.,LTD.4771東証スタンダードサービス業FY ending Mar 2026, consolidated, J-GAAP
Out of every ¥100 of sales, about ¥19 is left as operating profit. Revenue changed +21.9% from the prior year, operating profit +42.0%.
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 |
|---|---|---|---|---|---|
| 2022 | 14.2% | 0.90× | 12.8% | 1.33× | 17.0% |
| 2023 | 14.8% | 0.99× | 14.7% | 1.31× | 19.2% |
| 2024 | 10.8% | 1.03× | 11.2% | 1.30× | 14.6% |
| 2025 | 10.6% | 1.05× | 11.2% | 1.31× | 14.7% |
| 2026 | 13.6% | 1.10× | 14.9% | 1.33× | 19.8% |
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 Mar 2022 | FY ending Mar 2023 | FY ending Mar 2024 | FY ending Mar 2025 | FY ending Mar 2026 |
|---|---|---|---|---|---|
| Revenue | 10,875 | 12,700 | 14,862 | 17,066 | 20,808 |
| Cost of revenue | 3,527 | 4,005 | 5,071 | 5,474 | 6,733 |
| Gross profit | 7,349 | 8,694 | 9,790 | 11,592 | 14,074 |
| SG&A | 5,105 | 6,092 | 7,662 | 8,875 | 10,216 |
| Operating income | 2,244 | 2,603 | 2,128 | 2,717 | 3,859 |
| Pretax income | 2,259 | 2,621 | 2,233 | 2,742 | 3,902 |
| Income tax | 710 | 739 | 624 | 928 | 1,076 |
| Net income attributable to owners | 1,548 | 1,881 | 1,609 | 1,814 | 2,826 |
| Operating margin | 20.6% | 20.5% | 14.3% | 15.9% | 18.5% |
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 Mar 2022 | FY ending Mar 2023 | FY ending Mar 2024 | FY ending Mar 2025 | FY ending Mar 2026 |
|---|---|---|---|---|---|
| Cash and equivalents | ¥4.29B | ¥4.91B | ¥5.22B | ¥5.83B | ¥6.74B |
| Total assets | ¥12.1B | ¥13.5B | ¥15.2B | ¥17.3B | ¥20.6B |
| Net assets | ¥9.14B | ¥10.6B | ¥11.6B | ¥13.2B | ¥15.4B |
| Share capital | ¥989.6M | ¥989.6M | ¥989.6M | ¥989.6M | ¥989.6M |
| Property, plant and equipment | ¥2.63B | ¥2.73B | ¥2.78B | ¥2.8B | ¥2.79B |
| Intangible assets excluding goodwill | ¥2.54B | ¥3.35B | ¥4.13B | ¥5.27B | ¥6.88B |
| Goodwill | ¥51K | ¥34K | ¥16K | ¥12K | ¥8K |
| Investment securities | ¥503.3M | ¥702.1M | ¥820.4M | ¥910.4M | ¥898.8M |
| Current assets | ¥5.48B | ¥5.86B | ¥6.5B | ¥7.27B | ¥8.74B |
| Current liabilities | ¥2.78B | ¥2.82B | ¥3.44B | ¥3.93B | ¥5.04B |
| Trade payables | ¥8.3M | ¥9.3M | ¥9.5M | — | — |
| Total liabilities | ¥2.91B | ¥2.97B | ¥3.58B | ¥4.09B | ¥5.22B |
| Equity attributable to owners of parent | ¥9.08B | ¥10.5B | ¥11.6B | ¥13.2B | ¥15.4B |
| Retained earnings | ¥6.2B | ¥7.61B | ¥8.7B | ¥9.94B | ¥12.2B |
| Treasury stock | -¥271.9M | -¥272M | -¥272.1M | -¥223.7M | -¥223.8M |
EDINET (FSA Japan)
有価証券報告書－第36期(2025/04/01－2026/03/31)
EDINET (FSA Japan)
有価証券報告書－第35期(2024/04/01－2025/03/31)
EDINET (FSA Japan)
有価証券報告書－第34期(2023/04/01－2024/03/31)
EDINET (FSA Japan)
有価証券報告書－第33期(2022/04/01－2023/03/31)
EDINET (FSA Japan)
有価証券報告書－第32期(令和3年4月1日－令和4年3月31日)
EDINET (FSA Japan)
有価証券報告書－第31期(令和2年4月1日－令和3年3月31日)
Extracted from XBRL: 47 / Derived from other figures: 1
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