FAN CommunicationsFAN Communications Inc.2461東証プライムサービス業FY ending Dec 2025, consolidated, J-GAAP
Out of every ¥100 of sales, about ¥28 is left as operating profit. Revenue changed +1.9% from the prior year, operating profit +23.1%.
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 | 6.1% | 1.08× | 6.6% | 1.26× | 8.3% |
| 2022 | 19.8% | 0.32× | 6.3% | 1.29× | 8.2% |
| 2023 | 16.7% | 0.31× | 5.2% | 1.33× | 6.9% |
| 2024 | 20.4% | 0.30× | 6.1% | 1.31× | 8.0% |
| 2025 | 18.4% | 0.31× | 5.7% | 1.31× | 7.4% |
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
| Item | FY ending Dec 2021 | FY ending Dec 2022 | FY ending Dec 2023 | FY ending Dec 2024 | FY ending Dec 2025 |
|---|---|---|---|---|---|
| Revenue | 26,700 | 7,738 | 7,397 | 6,962 | 7,097 |
| Cost of revenue | 20,455 | 1,639 | 1,462 | 1,074 | 933 |
| Gross profit | 6,246 | 6,099 | 5,934 | 5,888 | 6,164 |
| SG&A | 3,927 | 3,691 | 3,866 | 4,292 | 4,199 |
| Operating income | 2,319 | 2,407 | 2,068 | 1,596 | 1,965 |
| Pretax income | 2,480 | 2,302 | 1,890 | 1,698 | 1,982 |
| Income tax | 843 | 767 | 656 | 278 | 675 |
| Net income attributable to owners | 1,637 | 1,535 | 1,233 | 1,419 | 1,308 |
| Operating margin | 8.7% | 31.1% | 28.0% | 22.9% | 27.7% |
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 | ¥19.4B | ¥17.1B | ¥17.3B | ¥17B | ¥14.7B |
| Total assets | ¥24.7B | ¥23.9B | ¥23.4B | ¥23.4B | ¥22.9B |
| Net assets | ¥19.7B | ¥18B | ¥17.9B | ¥18.1B | ¥17.6B |
| Share capital | ¥1.17B | ¥1.17B | ¥1.17B | ¥1.17B | ¥1.19B |
| Property, plant and equipment | ¥101.1M | ¥100.1M | ¥92.3M | ¥53.5M | ¥70.4M |
| Intangible assets excluding goodwill | ¥423.7M | ¥331.1M | ¥388M | ¥1.02B | ¥862.7M |
| Goodwill | — | — | — | ¥555.4M | ¥432M |
| Investment securities | ¥855.2M | ¥1.86B | ¥1.4B | ¥1.14B | ¥3.69B |
| Current assets | ¥23B | ¥21B | ¥21.2B | ¥20.8B | ¥18B |
| Current liabilities | ¥4.81B | ¥5.76B | ¥5.37B | ¥5.18B | ¥5.23B |
| Total liabilities | ¥4.95B | ¥5.9B | ¥5.49B | ¥5.3B | ¥5.35B |
| Equity attributable to owners of parent | ¥19.6B | ¥17.8B | ¥17.7B | ¥17.9B | ¥17.4B |
| Retained earnings | ¥21B | ¥21.2B | ¥21.1B | ¥21.2B | ¥16B |
| Treasury stock | -¥2.8B | -¥4.75B | -¥4.78B | -¥4.78B | — |
EDINET (FSA Japan)
有価証券報告書－第27期(2025/01/01－2025/12/31)
EDINET (FSA Japan)
有価証券報告書－第26期(2024/01/01－2024/12/31)
EDINET (FSA Japan)
有価証券報告書－第25期(2023/01/01－2023/12/31)
EDINET (FSA Japan)
有価証券報告書－第24期(2022/01/01－2022/12/31)
EDINET (FSA Japan)
有価証券報告書－第23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22期(令和2年1月1日－令和2年12月31日)
Extracted from XBRL: 46 / Derived from other figures: 1
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