GardenGarden Co., Ltd.274A東証スタンダード小売業FY ending Feb 2026, non-consolidated, J-GAAP
Out of every ¥100 of sales, about ¥7 is left as operating profit. Revenue changed +4.3% from the prior year, operating profit -29.6%.
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 |
|---|---|---|---|---|---|
| 2024 | 7.0% | 1.37× | 9.6% | 5.04× | 48.1% |
| 2025 | 7.0% | 1.27× | 8.9% | 2.69× | 24.0% |
| 2026 | 3.5% | 1.08× | 3.8% | 2.15× | 8.1% |
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 Feb 2024 | FY ending Feb 2025 | FY ending Feb 2026 |
|---|---|---|---|
| Revenue | 15,312 | 17,159 | 17,895 |
| Cost of revenue | 4,631 | 5,004 | 5,476 |
| Gross profit | 10,680 | 12,155 | 12,419 |
| SG&A | 9,164 | 10,305 | 11,117 |
| Operating income | 1,516 | 1,850 | 1,302 |
| Pretax income | 1,540 | 1,576 | 975 |
| Income tax | 474 | 369 | 349 |
| Net income attributable to owners | 1,066 | 1,207 | 626 |
| Operating margin | 9.9% | 10.8% | 7.3% |
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 Feb 2024 | FY ending Feb 2025 | FY ending Feb 2026 |
|---|---|---|---|
| Cash and equivalents | ¥6.5B | ¥10.7B | ¥10.7B |
| Total assets | ¥11.1B | ¥15.9B | ¥17.3B |
| Net assets | ¥2.31B | ¥7.95B | ¥7.7B |
| Share capital | ¥10M | ¥2.38B | ¥2.39B |
| Inventories | ¥52.2M | ¥59.7M | ¥80.1M |
| Property, plant and equipment | ¥1.84B | ¥2.11B | ¥2.18B |
| Intangible assets excluding goodwill | ¥174.1M | ¥127.6M | ¥618.1M |
| Goodwill | ¥77.4M | ¥44.5M | ¥425.6M |
| Investment securities | ¥145.9M | ¥172.8M | ¥202.3M |
| Current assets | ¥7.32B | ¥11.7B | ¥11.9B |
| Current liabilities | ¥4.65B | ¥4.09B | ¥4.04B |
| Short-term borrowings | ¥127.3M | ¥66.6M | — |
| Long-term borrowings | ¥1.21B | ¥1.16B | ¥3.53B |
| Bonds | ¥2.53B | ¥2.23B | ¥1.48B |
| Interest-bearing debt | ¥3.86Bderived | ¥3.46Bderived | — |
| Total liabilities | ¥8.84B | ¥7.91B | ¥9.6B |
| Equity attributable to owners of parent | ¥2.21B | ¥7.84B | ¥7.56B |
| Retained earnings | ¥1.9B | ¥2.79B | ¥2.49B |
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