Frontier InternationalFRONTIER INTERNATIONAL INC.7050東証グロースサービス業FY ending Apr 2026, consolidated, J-GAAP
Out of every ¥100 of sales, about ¥7 is left as operating profit. Revenue changed +47.3% from the prior year, operating profit +64.4%.
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 | 8.4% | 1.98× | 16.7% | 1.76× | 29.4% |
| 2023 | 7.6% | 1.43× | 10.9% | 1.57× | 17.2% |
| 2024 | 2.9% | 1.49× | 4.3% | 1.41× | 6.1% |
| 2025 | 4.3% | 1.56× | 6.7% | 1.53× | 10.3% |
| 2026 | 4.2% | 1.92× | 8.0% | 1.67× | 13.4% |
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
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 Apr 2022 | FY ending Apr 2023 | FY ending Apr 2024 | FY ending Apr 2025 | FY ending Apr 2026 |
|---|---|---|---|---|---|
| Revenue | 25,137 | 17,048 | 16,945 | 20,335 | 29,949 |
| Cost of revenue | 19,854 | 12,942 | 13,474 | 16,441 | 24,417 |
| Gross profit | 5,282 | 4,106 | 3,471 | 3,894 | 5,532 |
| SG&A | 2,151 | 2,231 | 2,260 | 2,616 | 3,431 |
| Operating income | 3,131 | 1,875 | 1,210 | 1,278 | 2,100 |
| Pretax income | 3,176 | 1,982 | 825 | 1,369 | 2,094 |
| Income tax | 1,055 | 680 | 339 | 497 | 694 |
| Net income attributable to owners | 2,121 | 1,302 | 488 | 876 | 1,245 |
| Operating margin | 12.5% | 11.0% | 7.1% | 6.3% | 7.0% |
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 Apr 2022 | FY ending Apr 2023 | FY ending Apr 2024 | FY ending Apr 2025 | FY ending Apr 2026 |
|---|---|---|---|---|---|
| Cash and equivalents | ¥5.9B | ¥3.94B | ¥5.18B | ¥6.11B | ¥7.66B |
| Total assets | ¥12.7B | ¥11.1B | ¥11.6B | ¥14.5B | ¥16.7B |
| Net assets | ¥7.32B | ¥8B | ¥8.25B | ¥9.03B | ¥10.3B |
| Share capital | ¥51.6M | ¥51.6M | ¥51.6M | ¥51.6M | ¥51.6M |
| Property, plant and equipment | ¥122.8M | ¥118.3M | ¥139.6M | ¥167.7M | ¥331M |
| Intangible assets excluding goodwill | ¥9.9M | ¥10.5M | ¥335.3M | ¥568.2M | ¥730.8M |
| Goodwill | — | — | ¥324.1M | ¥558.7M | ¥716.1M |
| Investment securities | ¥292.7M | ¥374.2M | ¥400.5M | ¥567.9M | ¥846.7M |
| Current assets | ¥11.5B | ¥9.26B | ¥9.28B | ¥11.9B | ¥13.4B |
| Current liabilities | ¥4.96B | ¥2.75B | ¥2.78B | ¥4.75B | ¥5.39B |
| Short-term borrowings | — | — | ¥80M | ¥110M | ¥110M |
| Long-term borrowings | — | — | ¥200M | ¥140M | ¥130.5M |
| Total liabilities | ¥5.38B | ¥3.12B | ¥3.38B | ¥5.45B | ¥6.38B |
| Non-controlling interests | — | — | — | ¥78.7M | ¥470.9M |
| Equity attributable to owners of parent | ¥7.22B | ¥7.95B | ¥8.18B | ¥8.88B | ¥9.76B |
| Retained earnings | ¥6.91B | ¥7.8B | ¥8.03B | ¥8.74B | ¥9.54B |
| Treasury stock | -¥116.2M | -¥284.2M | -¥284.2M | -¥284.2M | -¥235.1M |
EDINET (FSA Japan)
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Extracted from XBRL: 52 / Derived from other figures: 1
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