happiness and dhappiness and d co ltd3174東証スタンダード小売業FY ending Aug 2025, consolidated, J-GAAP
It lost about ¥5 for every ¥100 of sales at the operating level. Revenue changed -18.0% from the prior year.
Net margin × asset turnover = ROA; ROA × financial leverage = ROE
| Period | Net margin | Asset turnover | ROA | Financial leverage | ROE |
|---|---|---|---|---|---|
| 2021 | — | —× | -1.2% | —× | — |
| 2022 | 0.7% | 1.40× | 0.9% | 4.54× | 4.2% |
| 2023 | — | —× | -7.3% | —× | — |
| 2024 | — | —× | -5.7% | —× | — |
| 2025 | — | —× | -12.7% | —× | — |
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
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 Aug 2021 | FY ending Aug 2022 | FY ending Aug 2023 | FY ending Aug 2024 | FY ending Aug 2025 |
|---|---|---|---|---|---|
| Revenue | 18,312 | 13,609 | 12,743 | 10,781 | 8,841 |
| Cost of revenue | 14,145 | 9,065 | 8,278 | 6,667 | 5,255 |
| Gross profit | 4,167 | 4,544 | 4,465 | 4,114 | 3,587 |
| SG&A | 4,239 | 4,354 | 4,681 | 4,272 | 3,991 |
| Operating income | -72 | 190 | -217 | -158 | -404 |
| Pretax income | -115 | 168 | -453 | -474 | -718 |
| Income tax | 9 | 79 | 215 | -15 | 91 |
| Net income attributable to owners | -124 | 90 | -668 | -459 | -809 |
| Operating margin | -0.4% | 1.4% | -1.7% | -1.5% | -4.6% |
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 Aug 2021 | FY ending Aug 2022 | FY ending Aug 2023 | FY ending Aug 2024 | FY ending Aug 2025 |
|---|---|---|---|---|---|
| Cash and equivalents | ¥2.22B | ¥1.66B | ¥1.94B | ¥981.2M | ¥689.5M |
| Total assets | ¥10.1B | ¥9.26B | ¥9.09B | ¥7.05B | ¥5.65B |
| Net assets | ¥2.17B | ¥2.21B | ¥1.5B | ¥1.02B | ¥198.9M |
| Share capital | ¥339.1M | ¥343.8M | ¥348.7M | ¥348.7M | ¥352.3M |
| Property, plant and equipment | ¥928.7M | ¥911.5M | ¥764.9M | ¥533.9M | ¥267.6M |
| Intangible assets excluding goodwill | ¥18.5M | ¥31.7M | ¥120.2M | ¥97.3M | ¥69.6M |
| Goodwill | — | — | ¥50.9M | ¥38.9M | ¥27M |
| Investment securities | ¥59.8M | ¥64.5M | ¥72.8M | ¥29M | ¥54.3M |
| Current assets | ¥8.2B | ¥7.3B | ¥7.4B | ¥5.72B | ¥4.76B |
| Current liabilities | ¥3.51B | ¥3.45B | ¥3.41B | ¥3.27B | ¥4.24B |
| Trade payables | — | — | ¥570.7M | ¥460.4M | ¥436.9M |
| Short-term borrowings | ¥49.7M | — | — | — | ¥104M |
| Long-term borrowings | ¥3.79B | ¥2.93B | ¥3.56B | ¥2.22B | ¥803.5M |
| Total liabilities | ¥7.96B | ¥7.04B | ¥7.59B | ¥6.04B | ¥5.45B |
| Equity attributable to owners of parent | ¥2.11B | ¥2.16B | ¥1.46B | ¥969.3M | ¥139.4M |
| Retained earnings | ¥1.46B | ¥1.51B | ¥804.5M | ¥307.2M | -¥530.8M |
| Treasury stock | -¥10.5M | -¥19.6M | -¥28.1M | -¥23.4M | -¥22.4M |
EDINET (FSA Japan)
有価証券報告書－第35期(2024/09/01－2025/08/31)
EDINET (FSA Japan)
訂正有価証券報告書－第34期(2023/09/01－2024/08/31)
EDINET (FSA Japan)
有価証券報告書－第33期(2022/09/01－2023/08/31)
EDINET (FSA Japan)
有価証券報告書－第32期(令和3年9月1日－令和4年8月31日)
EDINET (FSA Japan)
有価証券報告書－第31期(令和2年9月1日－令和3年8月31日)
EDINET (FSA Japan)
有価証券報告書－第30期(令和1年9月1日－令和2年8月31日)
Extracted from XBRL: 48 / Derived from other figures: 1
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