GalaGALA INCORPORATED4777東証スタンダード情報・通信業FY ending Dec 2025, consolidated, J-GAAP

Gala revenue and profit

It lost about ¥9 for every ¥100 of sales at the operating level. Revenue changed +10.1% from the prior year.

Five-year trend

Revenue¥2.59B
FY ending Mar 2023: ¥3.21B¥3.21BFY ending Dec 2023: ¥1.5B¥1.5BFY ending Dec 2024: ¥2.35B¥2.35BFY ending Dec 2025: ¥2.59B¥2.59BFY23FY23FY24FY25
Operating income-¥221.7M
FY ending Mar 2023: ¥437.9M¥437.9MFY ending Dec 2023: -¥296.4M-¥296.4MFY ending Dec 2024: -¥447.8M-¥447.8MFY ending Dec 2025: -¥221.7M-¥221.7MFY23FY23FY24FY25
Operating margin-8.6%
FY ending Mar 2023: 13.7%13.7%FY ending Dec 2023: -19.8%-19.8%FY ending Dec 2024: -19.0%-19.0%FY ending Dec 2025: -8.6%-8.6%FY23FY23FY24FY25

What drives ROE

Net margin × asset turnover = ROA; ROA × financial leverage = ROE

Net margin—
2023: 10.3%10.3%23232425
Asset turnover—
2023: 1.06×1.06×23232425
ROA-13.3%
2023: 10.9%10.9%2023: -6.9%-6.9%2024: -23.5%-23.5%2025: -13.3%-13.3%23232425
Financial leverage—
2023: 1.39×1.39×23232425
ROE—
2023: 15.3%15.3%23232425
PeriodNet marginAsset turnoverROAFinancial leverageROE
202310.3%1.06×10.9%1.39×15.3%
2023——×-6.9%—×—
2024——×-23.5%—×—
2025——×-13.3%—×—

Financial leverage can raise ROE; a higher value alone does not describe a company's overall condition.

Asset intensity and goodwill

Annual trends in tangible-asset ratios and goodwill balance.

PPE ÷ revenue62.4%
2023: 8.5%8.5%2023: 37.4%37.4%2024: 91.0%91.0%2025: 62.4%62.4%23232425
PPE ÷ total assets44.4%
2023: 9.0%9.0%2023: 16.7%16.7%2024: 49.0%49.0%2025: 44.4%44.4%23232425
Goodwill ÷ parent equity—
2023: 4.3%4.3%2023: 23.1%23.1%23232425
Goodwill balance—
2023: ¥92.8M¥92.8M2023: ¥447.3M¥447.3M23232425

Ratios are derived from reported values. Goodwill is shown only when separately reported; it is not inferred from combined intangible assets. Definition

Investment and working-capital efficiency

Track R&D investment and how long operating capital remains tied up before sales turn into cash.

R&D spending¥174.4M
2024: ¥17.7M¥17.7M2025: ¥174.4M¥174.4M23232425
R&D / revenue6.7%
2024: 0.8%0.8%2025: 6.7%6.7%23232425
Inventory days2d
2023: 0d0d2023: 3d3d2024: 2d2d2025: 2d2d23232425

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.

Income statement (JPY millions)

ItemFY ending Mar 2023FY ending Dec 2023FY ending Dec 2024FY ending Dec 2025
Revenue3,2081,4982,3512,589
Cost of revenue1,0775409421,055
Gross profit2,1319581,4091,534
SG&A1,6931,2551,8561,756
Operating income438-296-448-222
Pretax income260-265-845-780
Income tax-2656-11142
Net income attributable to owners331-230-908-532
Operating margin13.7%-19.8%-19.0%-8.6%

Balance sheet (reported items)

Year-end figures from filings. Unreported items are omitted. Interest-bearing debt excludes lease liabilities.

Assets

Cash 12%
0%
Property, plant and equipment 45%
0%
6%
Other assets 37%

Funding

Other liabilities 72%
Equity 28%

Each bar totals 100% of assets; other is the residual.

ItemFY ending Mar 2023FY ending Dec 2023FY ending Dec 2024FY ending Dec 2025
Cash and equivalents¥1.84B¥932.6M¥517.3M¥448.2M
Total assets¥3.02B¥3.36B¥4.37B¥3.64B
Net assets¥2.23B¥2.01B¥1.8B¥1.02B
Share capital¥4.21B¥4.21B¥4.49B¥4.49B
Inventories¥1.3M¥3.7M¥4.3M¥4.4M
Property, plant and equipment¥273.3M¥560.5M¥2.14B¥1.62B
Intangible assets excluding goodwill¥109.3M¥511.3M¥42.2M¥591K
Goodwill¥92.8M¥447.3M——
Investment securities¥229K¥250K¥243K¥218M
Current assets¥2.18B¥1.72B¥1.54B¥1.24B
Current liabilities¥311.6M¥796.1M¥1.99B¥2.01B
Short-term borrowings—¥270M¥1.23B¥1.36B
Long-term borrowings¥31.2M¥51.2M¥99.5M¥70M
Total liabilities¥788.6M¥1.34B¥2.56B¥2.62B
Non-controlling interests¥387.1M¥384.9M¥834.4M¥574.5M
Equity attributable to owners of parent¥2.17B¥1.94B¥1.32B¥783.5M
Retained earnings-¥4.91B-¥5.14B-¥6.04B-¥6.58B

Sources

Show source documents (3)
  • EDINET (FSA Japan)

    訂正有価証券報告書-第33期(2025/01/01-2025/12/31)

    ID S100Y86A2026-06-02Open
  • EDINET (FSA Japan)

    有価証券報告書-第32期(2024/01/01-2024/12/31)

    ID S100VJ8N2025-03-31Open
  • EDINET (FSA Japan)

    訂正有価証券報告書-第31期(2023/04/01-2023/12/31)

    ID S100UQBL2024-11-12Open

Extracted from XBRL: 47 / Derived from other figures: 1

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