Fujisan Magazine ServiceFujisan Magazine Service Co.,Ltd.3138東証スタンダード小売業FY ending Dec 2025, consolidated, J-GAAP
Out of every ¥100 of sales, about ¥3 is left as operating profit. Revenue changed +3.5% from the prior year, operating profit -47.2%.
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 | 5.8% | 1.09× | 6.4% | 2.96× | 18.8% |
| 2022 | 4.8% | 1.07× | 5.2% | 2.84× | 14.7% |
| 2023 | 3.9% | 1.01× | 3.9% | 2.66× | 10.3% |
| 2024 | 3.0% | 0.96× | 2.9% | 2.53× | 7.4% |
| 2025 | 1.4% | 1.00× | 1.4% | 2.42× | 3.3% |
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
| Item | FY ending Dec 2021 | FY ending Dec 2022 | FY ending Dec 2023 | FY ending Dec 2024 | FY ending Dec 2025 |
|---|---|---|---|---|---|
| Revenue | 5,931 | 5,968 | 5,772 | 5,619 | 5,815 |
| Cost of revenue | 3,913 | 4,116 | 4,043 | 3,946 | 4,242 |
| Gross profit | 2,018 | 1,852 | 1,728 | 1,673 | 1,573 |
| SG&A | 1,492 | 1,409 | 1,370 | 1,365 | 1,410 |
| Operating income | 525 | 443 | 358 | 308 | 163 |
| Pretax income | 526 | 442 | 356 | 305 | 164 |
| Income tax | 153 | 134 | 116 | 112 | 66 |
| Net income attributable to owners | 347 | 288 | 223 | 171 | 79 |
| Operating margin | 8.9% | 7.4% | 6.2% | 5.5% | 2.8% |
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 | ¥2.89B | ¥3.03B | ¥3.11B | ¥3.2B | ¥2.98B |
| Total assets | ¥5.46B | ¥5.65B | ¥5.82B | ¥5.88B | ¥5.72B |
| Net assets | ¥1.91B | ¥2.16B | ¥2.35B | ¥2.51B | ¥2.55B |
| Share capital | ¥265.2M | ¥265.2M | ¥265.2M | ¥265.2M | ¥265.2M |
| Property, plant and equipment | ¥16M | ¥13M | ¥17.9M | ¥16.6M | ¥53.6M |
| Intangible assets excluding goodwill | ¥321.9M | ¥361.6M | ¥422.1M | ¥590.9M | ¥629.7M |
| Goodwill | ¥5.6M | ¥2.6M | ¥583K | ¥64.6M | ¥109.7M |
| Investment securities | ¥304.1M | ¥303.5M | ¥303.4M | ¥38.3M | ¥22M |
| Current assets | ¥4.72B | ¥4.88B | ¥4.96B | ¥5.11B | ¥4.86B |
| Current liabilities | ¥3.55B | ¥3.5B | ¥3.47B | ¥3.37B | ¥3.16B |
| Short-term borrowings | ¥550M | ¥550M | ¥550M | ¥550M | ¥450M |
| Total liabilities | ¥3.55B | ¥3.5B | ¥3.47B | ¥3.37B | ¥3.16B |
| Non-controlling interests | ¥66M | ¥85.2M | ¥99.9M | ¥124.2M | ¥142.9M |
| Equity attributable to owners of parent | ¥1.84B | ¥2.07B | ¥2.25B | ¥2.39B | ¥2.41B |
| Retained earnings | ¥1.43B | ¥1.71B | ¥1.82B | ¥1.88B | ¥1.91B |
| Treasury stock | -¥105.2M | -¥157.5M | -¥83.6M | -¥12.9M | -¥12.9M |
EDINET (FSA Japan)
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Extracted from XBRL: 51 / Derived from other figures: 1
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