General OysterGeneral Oyster,Inc.3224東証グロース小売業FY ending Mar 2026, consolidated, J-GAAP
It lost about ¥2 for every ¥100 of sales at the operating level. Revenue changed +9.6% from the prior year, operating profit -2771.6%.
Net margin × asset turnover = ROA; ROA × financial leverage = ROE
| Period | Net margin | Asset turnover | ROA | Financial leverage | ROE |
|---|---|---|---|---|---|
| 2022 | 11.3% | 1.11× | 12.5% | 2.61× | 32.7% |
| 2023 | 3.7% | 1.61× | 5.9% | 2.47× | 14.5% |
| 2024 | — | —× | -4.1% | —× | — |
| 2025 | — | —× | -0.7% | —× | — |
| 2026 | — | —× | -5.5% | —× | — |
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 Mar 2022 | FY ending Mar 2023 | FY ending Mar 2024 | FY ending Mar 2025 | FY ending Mar 2026 |
|---|---|---|---|---|---|
| Revenue | 2,539 | 3,764 | 3,790 | 3,926 | 4,305 |
| Cost of revenue | 915 | 1,380 | 1,313 | 1,364 | 1,796 |
| Gross profit | 1,624 | 2,384 | 2,477 | 2,562 | 2,509 |
| SG&A | 1,908 | 2,256 | 2,461 | 2,559 | 2,601 |
| Operating income | -284 | 127 | 16 | 3 | -92 |
| Pretax income | 334 | 115 | -91 | -29 | -117 |
| Income tax | 62 | -2 | 20 | -1 | 58 |
| Net income attributable to owners | 287 | 138 | -95 | -21 | -175 |
| Operating margin | -11.2% | 3.4% | 0.4% | 0.1% | -2.1% |
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 Mar 2022 | FY ending Mar 2023 | FY ending Mar 2024 | FY ending Mar 2025 | FY ending Mar 2026 |
|---|---|---|---|---|---|
| Cash and equivalents | ¥1.27B | ¥1.33B | ¥855.7M | ¥1.22B | ¥779.5M |
| Total assets | ¥2.29B | ¥2.39B | ¥2.24B | ¥3.34B | ¥3.01B |
| Net assets | ¥898.8M | ¥1.02B | ¥909.6M | ¥1.41B | ¥1.55B |
| Share capital | ¥1.32B | ¥1.32B | ¥1.32B | ¥1.56B | ¥187.2M |
| Property, plant and equipment | ¥518.9M | ¥531.3M | ¥677.5M | ¥767.8M | ¥1B |
| Intangible assets excluding goodwill | — | — | ¥13.6M | ¥10.7M | ¥9.7M |
| Current assets | ¥1.56B | ¥1.59B | ¥1.25B | ¥2.17B | ¥1.6B |
| Current liabilities | ¥467.1M | ¥526.5M | ¥473.5M | ¥1.11B | ¥662.9M |
| Long-term borrowings | ¥522.1M | ¥454.9M | ¥387.5M | ¥290M | ¥210M |
| Total liabilities | ¥1.39B | ¥1.37B | ¥1.33B | ¥1.93B | ¥1.46B |
| Non-controlling interests | ¥11M | -¥10.5M | -¥26.3M | — | — |
| Equity attributable to owners of parent | ¥879.2M | ¥1.02B | ¥927.3M | ¥1.4B | ¥1.53B |
| Retained earnings | -¥1.82B | -¥1.68B | -¥1.78B | -¥1.8B | -¥473.8M |
| Treasury stock | -¥114K | -¥114K | -¥114K | -¥114K | -¥114K |
EDINET (FSA Japan)
有価証券報告書－第26期(2025/04/01－2026/03/31)
EDINET (FSA Japan)
有価証券報告書－第25期(2024/04/01－2025/03/31)
EDINET (FSA Japan)
訂正有価証券報告書－第24期(2023/04/01－2024/03/31)
EDINET (FSA Japan)
有価証券報告書－第23期(2022/04/01－2023/03/31)
EDINET (FSA Japan)
訂正有価証券報告書－第22期(2021/04/01－2022/03/31)
EDINET (FSA Japan)
訂正有価証券報告書－第21期(令和2年4月1日－令和3年3月31日)
Extracted from XBRL: 45 / Derived from other figures: 1
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