Gakken HoldingsGAKKEN HOLDINGS CO., LTD.9470東証プライム情報・通信業FY ending Sep 2025, consolidated, J-GAAP
Out of every ¥100 of sales, about ¥4 is left as operating profit. Revenue changed +7.3% from the prior year, operating profit +19.7%.
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 | 1.7% | 1.29× | 2.2% | 2.64× | 5.9% |
| 2022 | 2.2% | 1.30× | 2.9% | 2.64× | 7.5% |
| 2023 | 1.9% | 1.26× | 2.5% | 2.70× | 6.6% |
| 2024 | 1.2% | 1.39× | 1.7% | 2.73× | 4.6% |
| 2025 | 1.8% | 1.48× | 2.7% | 2.76× | 7.3% |
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 Sep 2021 | FY ending Sep 2022 | FY ending Sep 2023 | FY ending Sep 2024 | FY ending Sep 2025 |
|---|---|---|---|---|---|
| Revenue | 150,288 | 156,032 | 164,116 | 185,566 | 199,119 |
| Cost of revenue | 105,443 | 109,606 | 117,427 | 135,668 | 144,166 |
| Gross profit | 44,844 | 46,425 | 46,689 | 49,897 | 54,953 |
| SG&A | 38,922 | 39,998 | 40,519 | 43,017 | 46,715 |
| Operating income | 6,239 | 6,427 | 6,170 | 6,880 | 8,237 |
| Pretax income | 6,010 | 6,445 | 6,705 | 5,634 | 8,784 |
| Income tax | 3,351 | 2,980 | 3,085 | 2,928 | 4,047 |
| Net income attributable to owners | 2,617 | 3,440 | 3,194 | 2,260 | 3,578 |
| Operating margin | 4.2% | 4.1% | 3.8% | 3.7% | 4.1% |
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 | ¥18.9B | ¥21.7B | ¥19.1B | ¥18.8B | ¥21B |
| Total assets | ¥116.9B | ¥123.7B | ¥136.3B | ¥130.7B | ¥139.2B |
| Net assets | ¥47.4B | ¥48.9B | ¥55B | ¥53.7B | ¥59.5B |
| Share capital | ¥19.8B | ¥19.8B | ¥19.8B | ¥19.8B | ¥19.8B |
| Trade receivables | ¥19.9B | — | — | — | — |
| Property, plant and equipment | ¥17.3B | ¥18.3B | ¥19.2B | ¥20B | ¥16.9B |
| Intangible assets excluding goodwill | ¥10.1B | ¥8.91B | ¥10.9B | ¥13.3B | ¥19.7B |
| Goodwill | ¥6.81B | ¥6.18B | ¥7.75B | ¥9.79B | ¥9.63B |
| Investment securities | ¥21.2B | ¥23.1B | ¥27.6B | ¥17.6B | ¥15.4B |
| Current assets | ¥56.6B | ¥61.7B | ¥62.6B | ¥63.1B | ¥70B |
| Current liabilities | ¥39.2B | ¥39.8B | ¥44.5B | ¥43.2B | ¥40.4B |
| Trade payables | ¥7.39B | ¥7.1B | ¥6.83B | ¥6.62B | ¥7.08B |
| Short-term borrowings | ¥14.4B | ¥12.2B | ¥6.96B | ¥4.45B | ¥2.75B |
| Long-term borrowings | ¥15.7B | ¥19.5B | ¥19.1B | ¥21.6B | ¥19.1B |
| Bonds | ¥6B | ¥6B | ¥6B | — | ¥7B |
| Interest-bearing debt | ¥36.1Bderived | ¥37.8Bderived | ¥32Bderived | — | ¥28.8Bderived |
| Total liabilities | ¥69.5B | ¥74.8B | ¥81.3B | ¥77.1B | ¥79.7B |
| Non-controlling interests | ¥176M | ¥193M | ¥2.06B | ¥1.98B | ¥7.88B |
| Equity attributable to owners of parent | ¥44.2B | ¥47B | ¥49.3B | ¥48.3B | ¥49.3B |
| Retained earnings | ¥13B | ¥15.3B | ¥17.4B | ¥18.6B | ¥21.1B |
| Treasury stock | -¥920M | -¥439M | -¥315M | -¥2.19B | -¥3.03B |
EDINET (FSA Japan)
訂正有価証券報告書－第80期(2024/10/01－2025/09/30)
EDINET (FSA Japan)
訂正有価証券報告書－第79期(2023/10/01－2024/09/30)
EDINET (FSA Japan)
有価証券報告書－第78期(2022/10/01－2023/09/30)
EDINET (FSA Japan)
有価証券報告書－第77期(令和3年10月1日－令和4年9月30日)
EDINET (FSA Japan)
有価証券報告書－第76期(令和2年10月1日－令和3年9月30日)
EDINET (FSA Japan)
訂正有価証券報告書－第75期(令和1年10月1日－令和2年9月30日)
Extracted from XBRL: 55 / Derived from other figures: 2
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