FP PartnerFP Partner Inc.7388東証プライム保険業FY ending Nov 2025, non-consolidated, J-GAAP
Out of every ¥100 of sales, about ¥9 is left as operating profit. Revenue changed -9.9% from the prior year, operating profit -44.0%.
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 |
|---|---|---|---|---|---|
| 2021 | 5.9% | 2.66× | 15.5% | 2.92× | 45.4% |
| 2022 | 9.2% | 2.31× | 21.4% | 1.95× | 41.7% |
| 2023 | 12.9% | 1.83× | 23.7% | 1.57× | 37.1% |
| 2024 | 11.0% | 1.89× | 20.7% | 1.54× | 31.9% |
| 2025 | 6.4% | 1.74× | 11.1% | 1.56× | 17.3% |
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 Nov 2021 | FY ending Nov 2022 | FY ending Nov 2023 | FY ending Nov 2024 | FY ending Nov 2025 |
|---|---|---|---|---|---|
| Revenue | 20,920 | 25,606 | 30,560 | 35,618 | 32,104 |
| Cost of revenue | 14,757 | 16,801 | 18,905 | 23,468 | 21,431 |
| Gross profit | 6,162 | 8,805 | 11,654 | 12,150 | 10,674 |
| SG&A | 4,427 | 4,980 | 6,100 | 6,820 | 7,689 |
| Operating income | 1,735 | 3,825 | 5,554 | 5,330 | 2,984 |
| Pretax income | 1,814 | 3,813 | 5,608 | 5,493 | 3,101 |
| Income tax | 590 | 1,447 | 1,654 | 1,590 | 1,059 |
| Net income attributable to owners | 1,225 | 2,367 | 3,954 | 3,903 | 2,042 |
| Operating margin | 8.3% | 14.9% | 18.2% | 15.0% | 9.3% |
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 Nov 2021 | FY ending Nov 2022 | FY ending Nov 2023 | FY ending Nov 2024 | FY ending Nov 2025 |
|---|---|---|---|---|---|
| Cash and equivalents | ¥3.09B | ¥8.85B | ¥12B | ¥8.76B | ¥7.52B |
| Total assets | ¥7.88B | ¥14.3B | ¥19.2B | ¥18.5B | ¥18.4B |
| Net assets | ¥2.7B | ¥8.66B | ¥12.6B | ¥11.8B | ¥11.8B |
| Share capital | ¥100M | ¥1.89B | ¥1.91B | ¥1.92B | ¥1.96B |
| Property, plant and equipment | ¥2.78B | ¥2.9B | ¥3.08B | ¥4.78B | ¥5.43B |
| Intangible assets excluding goodwill | ¥266M | ¥227.6M | ¥527.2M | ¥574.7M | ¥791M |
| Goodwill | ¥51.8M | — | — | — | ¥58.5M |
| Investment securities | ¥1M | ¥1M | ¥1M | ¥1M | ¥1M |
| Current assets | ¥4.06B | ¥10.2B | ¥14.3B | ¥11.4B | ¥9.9B |
| Current liabilities | ¥3.44B | ¥4.74B | ¥5.67B | ¥5.89B | ¥5.36B |
| Long-term borrowings | ¥1.53B | ¥644.6M | ¥590.9M | ¥537.3M | ¥943.7M |
| Total liabilities | ¥5.18B | ¥5.61B | ¥6.5B | ¥6.69B | ¥6.58B |
| Equity attributable to owners of parent | ¥2.7B | ¥8.65B | ¥12.6B | ¥11.8B | ¥11.8B |
| Retained earnings | ¥2.59B | ¥4.96B | ¥8.91B | ¥8.25B | ¥8.12B |
| Treasury stock | — | -¥277K | -¥277K | -¥163.2M | -¥115.6M |
EDINET (FSA Japan)
有価証券報告書－第16期(2024/12/01－2025/11/30)
EDINET (FSA Japan)
有価証券報告書－第15期(2023/12/01－2024/11/30)
EDINET (FSA Japan)
有価証券報告書－第14期(2022/12/01－2023/11/30)
EDINET (FSA Japan)
有価証券報告書－第13期(2021/12/01－2022/11/30)
Extracted from XBRL: 48 / Derived from other figures: 1
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