Generation PassGENERATION PASS CO.,LTD3195東証グロース小売業FY ending Oct 2025, consolidated, J-GAAP
Out of every ¥100 of sales, about ¥1 is left as operating profit. Revenue changed +2.0% from the prior year, operating profit +39.9%.
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 | — | —× | -2.5% | —× | — |
| 2022 | 2.2% | 3.88× | 8.3% | 2.28× | 19.0% |
| 2023 | — | —× | -0.5% | —× | — |
| 2024 | — | —× | -3.1% | —× | — |
| 2025 | 1.0% | 3.62× | 3.5% | 2.51× | 8.9% |
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 Oct 2021 | FY ending Oct 2022 | FY ending Oct 2023 | FY ending Oct 2024 | FY ending Oct 2025 |
|---|---|---|---|---|---|
| Revenue | 13,224 | 15,980 | 15,152 | 16,235 | 16,552 |
| Cost of revenue | 9,556 | 11,932 | 11,136 | 11,970 | 12,037 |
| Gross profit | 3,668 | 4,047 | 4,016 | 4,265 | 4,515 |
| SG&A | 3,602 | 3,973 | 4,021 | 4,184 | 4,401 |
| Operating income | 67 | 74 | -5 | 82 | 114 |
| Pretax income | -23 | 398 | 68 | -76 | 181 |
| Income tax | 64 | 48 | 86 | 63 | 19 |
| Net income attributable to owners | -90 | 344 | -23 | -139 | 161 |
| Operating margin | 0.5% | 0.5% | -0.0% | 0.5% | 0.7% |
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 Oct 2021 | FY ending Oct 2022 | FY ending Oct 2023 | FY ending Oct 2024 | FY ending Oct 2025 |
|---|---|---|---|---|---|
| Cash and equivalents | ¥790.4M | ¥1.35B | ¥893M | ¥1.21B | ¥800.5M |
| Total assets | ¥3.6B | ¥4.64B | ¥4.42B | ¥4.52B | ¥4.63B |
| Net assets | ¥1.66B | ¥2B | ¥1.91B | ¥1.77B | ¥1.89B |
| Share capital | ¥627.1M | ¥627.1M | ¥627.1M | ¥627.1M | ¥627.1M |
| Trade receivables | ¥1.07B | ¥1.24B | ¥1.17B | ¥1.19B | ¥1.25B |
| Property, plant and equipment | ¥40.7M | ¥75.9M | ¥137.3M | ¥73.2M | ¥78.2M |
| Intangible assets excluding goodwill | ¥161.7M | ¥139.6M | ¥136.3M | ¥81.2M | ¥115.4M |
| Goodwill | ¥137.4M | ¥114.3M | ¥92.5M | ¥73M | ¥53.5M |
| Current assets | ¥3.34B | ¥4.36B | ¥4.06B | ¥4.3B | ¥4.37B |
| Current liabilities | ¥1.75B | ¥2.54B | ¥2.39B | ¥2.66B | ¥2.68B |
| Trade payables | ¥858.9M | ¥1.04B | ¥983.3M | ¥1.03B | ¥769.7M |
| Short-term borrowings | ¥330M | ¥830M | ¥760M | ¥890M | ¥1.23B |
| Long-term borrowings | ¥182.8M | ¥85.1M | ¥15.8M | — | — |
| Total liabilities | ¥1.94B | ¥2.64B | ¥2.51B | ¥2.75B | ¥2.74B |
| Non-controlling interests | ¥12.3M | ¥20.5M | ¥25.9M | — | — |
| Equity attributable to owners of parent | ¥1.63B | ¥1.98B | ¥1.88B | ¥1.74B | ¥1.9B |
| Retained earnings | ¥476.2M | ¥819.8M | ¥723.5M | ¥584.7M | ¥746.1M |
| Treasury stock | -¥90.6M | -¥90.6M | -¥90.6M | -¥90.6M | -¥90.6M |
EDINET (FSA Japan)
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EDINET (FSA Japan)
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EDINET (FSA Japan)
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EDINET (FSA Japan)
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EDINET (FSA Japan)
有価証券報告書－第19期(令和1年11月1日－令和2年10月31日)
Extracted from XBRL: 46 / Derived from other figures: 1
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