HappinetHAPPINET CORPORATION7552東証プライム卸売業FY ending Mar 2026, consolidated, J-GAAP
Out of every ¥100 of sales, about ¥4 is left as operating profit. Revenue changed +20.5% from the prior year, operating profit +33.5%.
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 | 1.3% | 3.31× | 4.2% | 2.14× | 8.9% |
| 2023 | 1.2% | 3.42× | 4.0% | 2.19× | 8.7% |
| 2024 | 1.9% | 3.37× | 6.3% | 2.32× | 14.7% |
| 2025 | 1.9% | 3.10× | 5.8% | 2.41× | 13.9% |
| 2026 | 2.3% | 3.31× | 7.6% | 2.51× | 19.1% |
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 Mar 2022 | FY ending Mar 2023 | FY ending Mar 2024 | FY ending Mar 2025 | FY ending Mar 2026 |
|---|---|---|---|---|---|
| Revenue | 282,441 | 307,253 | 350,461 | 364,418 | 439,052 |
| Cost of revenue | 253,077 | 274,841 | 311,577 | 319,489 | 386,422 |
| Gross profit | 29,364 | 32,411 | 38,884 | 44,928 | 52,630 |
| SG&A | 23,788 | 26,568 | 30,205 | 33,250 | 37,040 |
| Operating income | 5,575 | 5,842 | 8,679 | 11,677 | 15,590 |
| Pretax income | 5,587 | 6,124 | 9,901 | 10,584 | 15,655 |
| Income tax | 2,032 | 2,563 | 3,319 | 3,820 | 5,559 |
| Net income attributable to owners | 3,554 | 3,561 | 6,581 | 6,764 | 10,096 |
| Operating margin | 2.0% | 1.9% | 2.5% | 3.2% | 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 Mar 2022 | FY ending Mar 2023 | FY ending Mar 2024 | FY ending Mar 2025 | FY ending Mar 2026 |
|---|---|---|---|---|---|
| Cash and equivalents | ¥23.3B | ¥27.8B | ¥29.7B | ¥41B | ¥50.8B |
| Total assets | ¥85.3B | ¥94.3B | ¥113.4B | ¥121.5B | ¥144B |
| Net assets | ¥43.5B | ¥45.2B | ¥51.3B | ¥55.7B | ¥60.3B |
| Share capital | ¥2.75B | ¥2.75B | ¥2.75B | ¥2.75B | ¥2.75B |
| Inventories | ¥6.38B | ¥7.48B | ¥7.71B | ¥8.16B | ¥8.69B |
| Property, plant and equipment | ¥1.17B | ¥1.21B | ¥4.29B | ¥5.63B | ¥5.17B |
| Intangible assets excluding goodwill | ¥2.16B | ¥1.8B | ¥6.6B | ¥3.91B | ¥3.05B |
| Goodwill | ¥383M | — | ¥2.63B | ¥2.04B | ¥1.46B |
| Investment securities | ¥9.16B | ¥8.36B | ¥6.8B | ¥9.14B | ¥8B |
| Current assets | ¥67.6B | ¥77.9B | ¥90.3B | ¥96.9B | ¥120.9B |
| Current liabilities | ¥37.1B | ¥44B | ¥55.6B | ¥58.5B | ¥76.3B |
| Trade payables | ¥27.4B | ¥33.6B | ¥40B | ¥41.8B | ¥55.2B |
| Total liabilities | ¥41.8B | ¥49.1B | ¥62.1B | ¥65.8B | ¥83.7B |
| Equity attributable to owners of parent | ¥39.9B | ¥42.2B | ¥47.4B | ¥50.2B | ¥55.5B |
| Retained earnings | ¥36B | ¥38.1B | ¥43.2B | ¥47.1B | ¥54.3B |
| Treasury stock | -¥1.81B | -¥1.97B | -¥1.87B | -¥3B | -¥4.84B |
EDINET (FSA Japan)
有価証券報告書－第58期(2025/04/01－2026/03/31)
EDINET (FSA Japan)
有価証券報告書－第57期(2024/04/01－2025/03/31)
EDINET (FSA Japan)
有価証券報告書－第56期(2023/04/01－2024/03/31)
EDINET (FSA Japan)
有価証券報告書－第55期(2022/04/01－2023/03/31)
EDINET (FSA Japan)
有価証券報告書－第54期(令和3年4月1日－令和4年3月31日)
EDINET (FSA Japan)
有価証券報告書－第53期(令和2年4月1日－令和3年3月31日)
Extracted from XBRL: 52 / Derived from other figures: 1
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