GakkyushaGAKKYUSHA CO.,LTD.9769東証プライムサービス業FY ending Mar 2026, consolidated, J-GAAP
Out of every ¥100 of sales, about ¥22 is left as operating profit. Revenue changed -1.7% from the prior year, operating profit +10.8%.
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 | 12.2% | 1.25× | 15.3% | 2.00× | 30.6% |
| 2023 | 14.5% | 1.26× | 18.3% | 1.92× | 35.1% |
| 2024 | 13.8% | 1.22× | 16.9% | 1.77× | 29.9% |
| 2025 | 14.0% | 1.15× | 16.2% | 1.67× | 27.0% |
| 2026 | 14.1% | 1.06× | 15.0% | 1.59× | 23.8% |
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 Mar 2022 | FY ending Mar 2023 | FY ending Mar 2024 | FY ending Mar 2025 | FY ending Mar 2026 |
|---|---|---|---|---|---|
| Revenue | 12,378 | 12,986 | 13,198 | 13,290 | 13,069 |
| Cost of revenue | 7,993 | 8,109 | 8,398 | 8,553 | 8,045 |
| Gross profit | 4,385 | 4,877 | 4,800 | 4,737 | 5,024 |
| SG&A | 2,059 | 2,116 | 2,105 | 2,116 | 2,120 |
| Operating income | 2,326 | 2,761 | 2,695 | 2,621 | 2,904 |
| Pretax income | 2,294 | 2,771 | 2,669 | 2,609 | 2,716 |
| Income tax | 751 | 890 | 841 | 746 | 867 |
| Net income attributable to owners | 1,510 | 1,881 | 1,828 | 1,863 | 1,849 |
| Operating margin | 18.8% | 21.3% | 20.4% | 19.7% | 22.2% |
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 Mar 2022 | FY ending Mar 2023 | FY ending Mar 2024 | FY ending Mar 2025 | FY ending Mar 2026 |
|---|---|---|---|---|---|
| Cash and equivalents | ¥1.99B | ¥1.93B | ¥2.25B | ¥3.14B | ¥3.42B |
| Total assets | ¥9.89B | ¥10.7B | ¥10.9B | ¥12.2B | ¥12.6B |
| Net assets | ¥4.94B | ¥5.8B | ¥6.49B | ¥7.34B | ¥8.17B |
| Share capital | ¥1.22B | ¥1.22B | ¥1.22B | ¥1.22B | ¥1.22B |
| Property, plant and equipment | ¥5.33B | ¥6.12B | ¥6B | ¥6.51B | ¥6.07B |
| Intangible assets excluding goodwill | ¥114.2M | ¥101.1M | ¥88.4M | ¥88.7M | ¥82.1M |
| Goodwill | ¥66.5M | ¥41.1M | ¥30.1M | ¥19.6M | ¥9.8M |
| Investment securities | — | — | — | ¥493.1M | ¥1.1B |
| Current assets | ¥2.34B | ¥2.31B | ¥2.64B | ¥3.52B | ¥3.79B |
| Current liabilities | ¥3.15B | ¥3.04B | ¥2.87B | ¥2.84B | ¥2.67B |
| Short-term borrowings | ¥500M | — | — | — | — |
| Long-term borrowings | ¥1.67B | ¥1.46B | ¥1.31B | ¥1.16B | ¥1.01B |
| Total liabilities | ¥4.96B | ¥4.88B | ¥4.42B | ¥4.82B | ¥4.39B |
| Non-controlling interests | — | ¥2.9M | ¥2.5M | ¥2.6M | ¥2.5M |
| Equity attributable to owners of parent | ¥4.94B | ¥5.78B | ¥6.44B | ¥7.35B | ¥8.17B |
| Retained earnings | ¥3.31B | ¥4.16B | ¥5.04B | ¥5.95B | ¥6.77B |
| Treasury stock | — | — | -¥225.8M | -¥226M | -¥226M |
EDINET (FSA Japan)
有価証券報告書－第51期(2025/04/01－2026/03/31)
EDINET (FSA Japan)
有価証券報告書－第50期(2024/04/01－2025/03/31)
EDINET (FSA Japan)
有価証券報告書－第49期(2023/04/01－2024/03/31)
EDINET (FSA Japan)
有価証券報告書－第48期(2022/04/01－2023/03/31)
EDINET (FSA Japan)
有価証券報告書－第47期(令和3年4月1日－令和4年3月31日)
EDINET (FSA Japan)
有価証券報告書－第46期(令和2年4月1日－令和3年3月31日)
Extracted from XBRL: 50 / Derived from other figures: 1
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