Harima B.stemHARIMA B.STEM CORPORATION9780東証スタンダードサービス業FY ending Mar 2026, consolidated, J-GAAP
Out of every ¥100 of sales, about ¥5 is left as operating profit. Revenue changed +10.4% 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 | 3.2% | 2.04× | 6.4% | 1.76× | 11.3% |
| 2023 | 2.9% | 2.05× | 6.0% | 1.69× | 10.1% |
| 2024 | 2.8% | 2.00× | 5.7% | 1.67× | 9.5% |
| 2025 | 3.1% | 1.94× | 6.0% | 1.66× | 9.9% |
| 2026 | 3.8% | 1.93× | 7.4% | 1.70× | 12.6% |
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 | 24,999 | 25,316 | 26,618 | 28,026 | 30,945 |
| Cost of revenue | 21,851 | 22,185 | 23,159 | 24,152 | 26,207 |
| Gross profit | 3,148 | 3,131 | 3,459 | 3,874 | 4,738 |
| SG&A | 2,247 | 2,317 | 2,494 | 2,738 | 3,222 |
| Operating income | 901 | 814 | 965 | 1,136 | 1,516 |
| Pretax income | 997 | 1,030 | 1,058 | 1,221 | 1,634 |
| Income tax | 206 | 291 | 300 | 356 | 451 |
| Net income attributable to owners | 789 | 737 | 757 | 860 | 1,183 |
| Operating margin | 3.6% | 3.2% | 3.6% | 4.1% | 4.9% |
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 | ¥3.33B | ¥3.34B | ¥3.61B | ¥4.2B | ¥3.58B |
| Total assets | ¥12.2B | ¥12.5B | ¥14.1B | ¥14.8B | ¥17.2B |
| Net assets | ¥7.07B | ¥7.77B | ¥8.52B | ¥9.19B | ¥9.97B |
| Share capital | ¥654.5M | ¥654.5M | ¥654.5M | ¥654.5M | ¥654.5M |
| Trade receivables | ¥3.86B | ¥3.82B | ¥4.32B | ¥4.27B | ¥4.98B |
| Property, plant and equipment | ¥1.24B | ¥1.91B | ¥2.49B | ¥2.55B | ¥2.66B |
| Intangible assets excluding goodwill | ¥149M | ¥118.1M | ¥125.4M | ¥263.9M | ¥1.37B |
| Goodwill | — | — | — | ¥68.7M | ¥518.4M |
| Investment securities | ¥785.6M | ¥760.6M | ¥1.03B | ¥1.07B | ¥1.62B |
| Current assets | ¥8.11B | ¥8.11B | ¥8.87B | ¥9.47B | ¥10B |
| Current liabilities | ¥4.24B | ¥3.98B | ¥4.74B | ¥4.6B | ¥5.18B |
| Short-term borrowings | ¥731.8M | ¥445.7M | ¥408.6M | ¥424.6M | ¥388.6M |
| Long-term borrowings | ¥397.1M | ¥194.4M | ¥295.2M | ¥360M | ¥194.4M |
| Total liabilities | ¥5.18B | ¥4.72B | ¥5.6B | ¥5.6B | ¥7.28B |
| Non-controlling interests | ¥61.8M | ¥64M | ¥65.4M | — | — |
| Equity attributable to owners of parent | ¥6.96B | ¥7.64B | ¥8.33B | ¥9.06B | ¥9.76B |
| Retained earnings | ¥5.94B | ¥6.59B | ¥7.24B | ¥7.91B | ¥8.82B |
| Treasury stock | -¥288.4M | -¥257.2M | -¥226.5M | -¥195M | -¥454.3M |
EDINET (FSA Japan)
有価証券報告書－第64期(2025/04/01－2026/03/31)
EDINET (FSA Japan)
有価証券報告書－第63期(2024/04/01－2025/03/31)
EDINET (FSA Japan)
有価証券報告書－第62期(2023/04/01－2024/03/31)
EDINET (FSA Japan)
有価証券報告書－第61期(2022/04/01－2023/03/31)
EDINET (FSA Japan)
有価証券報告書－第60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59期(令和2年4月1日－令和3年3月31日)
Extracted from XBRL: 51 / Derived from other figures: 1
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