Financial Partners GroupFinancial Partners Group Co.,Ltd.7148東証プライム証券、商品先物取引業FY ending Sep 2025, consolidated, J-GAAP
Out of every ¥100 of sales, about ¥20 is left as operating profit. Revenue changed +20.4% from the prior year, operating profit -11.2%.
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 |
|---|---|---|---|---|---|
| 2021 | 19.7% | 0.16× | 3.2% | 3.14× | 10.1% |
| 2022 | 14.3% | 0.47× | 6.8% | 3.83× | 26.0% |
| 2023 | 17.5% | 0.42× | 7.3% | 4.27× | 31.2% |
| 2024 | 19.0% | 0.52× | 9.9% | 4.27× | 42.1% |
| 2025 | 14.0% | 0.73× | 10.2% | 3.25× | 33.1% |
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
| Item | FY ending Sep 2021 | FY ending Sep 2022 | FY ending Sep 2023 | FY ending Sep 2024 | FY ending Sep 2025 |
|---|---|---|---|---|---|
| Revenue | 14,924 | 59,193 | 71,149 | 107,781 | 129,764 |
| Cost of revenue | 3,246 | 40,564 | 44,841 | 69,435 | 93,717 |
| Gross profit | 11,677 | 18,628 | 26,307 | 38,346 | 36,046 |
| SG&A | 6,443 | 6,883 | 8,041 | 9,713 | 10,628 |
| Operating income | 5,233 | 11,744 | 18,265 | 28,633 | 25,417 |
| Pretax income | 4,541 | 12,284 | 17,856 | 29,441 | 26,316 |
| Income tax | 1,588 | 3,844 | 5,356 | 8,969 | 8,167 |
| Net income attributable to owners | 2,946 | 8,475 | 12,466 | 20,457 | 18,156 |
| Operating margin | 35.1% | 19.8% | 25.7% | 26.6% | 19.6% |
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 Sep 2021 | FY ending Sep 2022 | FY ending Sep 2023 | FY ending Sep 2024 | FY ending Sep 2025 |
|---|---|---|---|---|---|
| Cash and equivalents | ¥19.4B | ¥11.7B | ¥14.6B | ¥16B | ¥14.3B |
| Total assets | ¥91.9B | ¥158.1B | ¥183.7B | ¥230.6B | ¥126.9B |
| Net assets | ¥29.4B | ¥36.2B | ¥44.3B | ¥53.3B | ¥57.2B |
| Share capital | ¥3.1B | ¥3.1B | ¥3.1B | ¥3.1B | ¥3.1B |
| Property, plant and equipment | ¥416M | ¥557M | ¥9.5B | ¥2.37B | ¥2.23B |
| Intangible assets excluding goodwill | ¥958M | ¥747M | ¥403M | ¥399M | ¥401M |
| Goodwill | ¥908M | ¥693M | ¥367M | ¥334M | ¥301M |
| Investment securities | ¥0 | ¥0 | ¥0 | ¥37M | ¥84M |
| Current assets | ¥85.8B | ¥152.7B | ¥168.3B | ¥221.7B | ¥119.5B |
| Current liabilities | ¥47.3B | ¥107.9B | ¥121B | ¥131.7B | ¥41B |
| Short-term borrowings | ¥29B | ¥72.8B | ¥75.4B | ¥89.1B | ¥19.9B |
| Long-term borrowings | ¥13.7B | ¥12.4B | ¥11.5B | ¥44B | ¥27.1B |
| Bonds | ¥1B | ¥1.1B | ¥1.1B | ¥1B | ¥1B |
| Interest-bearing debt | ¥43.7Bderived | ¥86.3Bderived | ¥88Bderived | ¥134.2Bderived | ¥48Bderived |
| Total liabilities | ¥62.5B | ¥121.9B | ¥139.4B | ¥177.3B | ¥69.7B |
| Non-controlling interests | ¥147M | ¥88M | ¥106M | ¥122M | ¥125M |
| Equity attributable to owners of parent | ¥29.3B | ¥36B | ¥44B | ¥53B | ¥56.8B |
| Retained earnings | ¥25.6B | ¥32.5B | ¥40.7B | ¥49.2B | ¥51.2B |
| Treasury stock | -¥2.46B | -¥2.46B | -¥2.46B | -¥1.87B | -¥177M |
EDINET (FSA Japan)
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EDINET (FSA Japan)
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EDINET (FSA Japan)
有価証券報告書－第19期(令和1年10月1日－令和2年9月30日)
Extracted from XBRL: 52 / Derived from other figures: 2
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