HandsmanHANDSMAN CO., LTD.7636東証スタンダード小売業FY ending Jun 2026, non-consolidated, J-GAAP
Out of every ¥100 of sales, about ¥4 is left as operating profit. Revenue changed +1.0% from the prior year, operating profit +3.1%.
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 | 4.9% | 1.49× | 7.3% | 1.26× | 9.2% |
| 2023 | 3.9% | 1.31× | 5.1% | 1.38× | 7.1% |
| 2024 | 2.3% | 1.30× | 3.0% | 1.49× | 4.5% |
| 2025 | 2.9% | 1.35× | 4.0% | 1.44× | 5.7% |
| 2026 | 3.0% | 1.37× | 4.1% | 1.40× | 5.7% |
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 Jun 2022 | FY ending Jun 2023 | FY ending Jun 2024 | FY ending Jun 2025 | FY ending Jun 2026 |
|---|---|---|---|---|---|
| Revenue | 30,860 | 30,865 | 34,121 | 34,896 | 35,251 |
| Cost of revenue | 20,998 | 20,858 | 23,285 | 23,882 | 24,245 |
| Gross profit | 9,862 | 10,007 | 10,836 | 11,014 | 11,006 |
| SG&A | 7,852 | 8,460 | 9,966 | 9,777 | 9,731 |
| Operating income | 2,010 | 1,547 | 869 | 1,236 | 1,274 |
| Pretax income | 2,225 | 1,765 | 1,092 | 1,526 | 1,529 |
| Income tax | 701 | 565 | 303 | 499 | 473 |
| Net income attributable to owners | 1,523 | 1,200 | 789 | 1,027 | 1,055 |
| Operating margin | 6.5% | 5.0% | 2.5% | 3.5% | 3.6% |
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 Jun 2022 | FY ending Jun 2023 | FY ending Jun 2024 | FY ending Jun 2025 | FY ending Jun 2026 |
|---|---|---|---|---|---|
| Cash and equivalents | ¥3.36B | ¥1.89B | ¥1.63B | ¥1.54B | ¥1.37B |
| Total assets | ¥20.7B | ¥26.3B | ¥26.2B | ¥25.7B | ¥26B |
| Net assets | ¥16.5B | ¥17.5B | ¥17.9B | ¥18.1B | ¥18.8B |
| Share capital | ¥1.06B | ¥1.06B | ¥1.06B | ¥1.06B | ¥1.06B |
| Property, plant and equipment | ¥8.45B | ¥13.7B | ¥13.6B | ¥13.1B | ¥13.2B |
| Intangible assets excluding goodwill | ¥325M | ¥347M | ¥342M | ¥336M | ¥333M |
| Investment securities | ¥41M | ¥46M | ¥71M | ¥73M | ¥212M |
| Current assets | ¥10.1B | ¥10.3B | ¥10.2B | ¥10B | ¥10.2B |
| Current liabilities | ¥3.58B | ¥5.88B | ¥5.71B | ¥5.4B | ¥5.16B |
| Short-term borrowings | — | — | ¥1.6B | ¥1.3B | ¥1B |
| Long-term borrowings | ¥80M | ¥2.33B | ¥1.74B | ¥1.14B | ¥535M |
| Total liabilities | ¥4.24B | ¥8.84B | ¥8.33B | ¥7.56B | ¥7.11B |
| Equity attributable to owners of parent | ¥16.5B | ¥17.5B | ¥17.9B | ¥18.1B | ¥18.7B |
| Retained earnings | ¥15B | ¥15.8B | ¥16.1B | ¥16.7B | ¥17.4B |
| Treasury stock | -¥636M | -¥425M | -¥421M | -¥787M | -¥787M |
EDINET (FSA Japan)
有価証券報告書－第62期(2025/07/01－2026/06/30)
EDINET (FSA Japan)
有価証券報告書－第61期(2024/07/01－2025/06/30)
EDINET (FSA Japan)
有価証券報告書－第60期(2023/07/01－2024/06/30)
EDINET (FSA Japan)
有価証券報告書－第59期(2022/07/01－2023/06/30)
EDINET (FSA Japan)
有価証券報告書－第58期(令和3年7月1日－令和4年6月30日)
EDINET (FSA Japan)
有価証券報告書－第57期(令和2年7月1日－令和3年6月30日)
Extracted from XBRL: 44 / Derived from other figures: 2
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