Hard OFFHARD OFF CORPORATION Co.,Ltd.2674東証プライム小売業FY ending Mar 2026, consolidated, J-GAAP
Out of every ¥100 of sales, about ¥9 is left as operating profit. Revenue changed +17.1% from the prior year, operating profit +5.3%.
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 | 4.3% | 1.31× | 5.6% | 1.44× | 8.0% |
| 2023 | 6.1% | 1.37× | 8.4% | 1.45× | 12.2% |
| 2024 | 7.0% | 1.37× | 9.6% | 1.48× | 14.1% |
| 2025 | 6.9% | 1.38× | 9.5% | 1.52× | 14.4% |
| 2026 | 6.4% | 1.37× | 8.8% | 1.64× | 14.5% |
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
| Item | FY ending Mar 2022 | FY ending Mar 2023 | FY ending Mar 2024 | FY ending Mar 2025 | FY ending Mar 2026 |
|---|---|---|---|---|---|
| Revenue | 24,507 | 27,041 | 30,105 | 33,531 | 39,277 |
| Cost of revenue | 7,664 | 8,449 | 9,447 | 10,534 | 12,487 |
| Gross profit | 16,843 | 18,592 | 20,659 | 22,997 | 26,790 |
| SG&A | 15,312 | 16,280 | 17,855 | 19,779 | 23,403 |
| Operating income | 1,531 | 2,312 | 2,804 | 3,218 | 3,387 |
| Pretax income | 1,608 | 2,426 | 2,909 | 3,233 | 3,523 |
| Income tax | 558 | 759 | 798 | 913 | 997 |
| Net income attributable to owners | 1,042 | 1,654 | 2,093 | 2,314 | 2,519 |
| Operating margin | 6.2% | 8.6% | 9.3% | 9.6% | 8.6% |
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 | ¥2.6B | ¥2.91B | ¥3.02B | ¥3.01B | ¥3.31B |
| Total assets | ¥18.7B | ¥20.7B | ¥23.1B | ¥25.6B | ¥31.6B |
| Net assets | ¥13.8B | ¥15.3B | ¥17B | ¥18.4B | ¥20.3B |
| Share capital | ¥1.68B | ¥1.68B | ¥1.68B | ¥1.68B | ¥1.68B |
| Property, plant and equipment | ¥3.36B | ¥3.72B | ¥4.15B | ¥4.81B | ¥5.9B |
| Intangible assets excluding goodwill | ¥566.4M | ¥586.5M | ¥614.2M | ¥796M | ¥1.7B |
| Goodwill | — | — | — | ¥160.8M | ¥1.06B |
| Investment securities | ¥2.4B | ¥3B | ¥3.47B | ¥3.64B | ¥4.22B |
| Current assets | ¥9.78B | ¥11B | ¥12.5B | ¥13.9B | ¥17B |
| Current liabilities | ¥3.87B | ¥4.19B | ¥4.94B | ¥6.04B | ¥8.97B |
| Short-term borrowings | ¥1.76B | ¥1.75B | ¥2.12B | ¥2.95B | ¥5.09B |
| Long-term borrowings | — | — | — | — | ¥484.2M |
| Total liabilities | ¥4.99B | ¥5.37B | ¥6.1B | ¥7.24B | ¥11.3B |
| Non-controlling interests | ¥56.7M | ¥71.9M | ¥95.2M | ¥102.8M | ¥113.4M |
| Equity attributable to owners of parent | ¥13.1B | ¥14.2B | ¥15.4B | ¥16.7B | ¥18.2B |
| Retained earnings | ¥9.52B | ¥10.6B | ¥11.9B | ¥13.1B | ¥14.6B |
| Treasury stock | -¥37.6M | -¥28.7M | -¥29.3M | -¥30.3M | -¥22.1M |
EDINET (FSA Japan)
有価証券報告書－第54期(2025/04/01－2026/03/31)
EDINET (FSA Japan)
有価証券報告書－第53期(2024/04/01－2025/03/31)
EDINET (FSA Japan)
有価証券報告書－第52期(2023/04/01－2024/03/31)
EDINET (FSA Japan)
有価証券報告書－第51期(2022/04/01－2023/03/31)
EDINET (FSA Japan)
訂正有価証券報告書－第50期(2021/04/01－2022/03/31)
EDINET (FSA Japan)
有価証券報告書－第49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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