Hikari Heights-VarusHIKARI HEIGHTS-VARUS CO.,LTD.2137札幌証券取引所サービス業FY ending Mar 2026, non-consolidated, J-GAAP
It lost about ¥15 for every ¥100 of sales at the operating level. Revenue changed -0.2% from the prior year.
Net margin × asset turnover = ROA; ROA × financial leverage = ROE
| Period | Net margin | Asset turnover | ROA | Financial leverage | ROE |
|---|---|---|---|---|---|
| 2022 | 2.4% | 0.41× | 1.0% | 2.06× | 2.0% |
| 2023 | 1.5% | 0.40× | 0.6% | 2.09× | 1.2% |
| 2024 | 1.4% | 0.39× | 0.5% | 2.12× | 1.2% |
| 2025 | — | —× | -3.9% | —× | — |
| 2026 | — | —× | -4.4% | —× | — |
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 | 3,085 | 3,054 | 3,025 | 3,044 | 3,036 |
| Cost of revenue | 2,703 | 2,729 | 2,725 | 3,089 | 3,166 |
| Gross profit | 383 | 325 | 300 | -45 | -130 |
| SG&A | 321 | 315 | 311 | 316 | 315 |
| Operating income | 62 | 10 | -11 | -361 | -445 |
| Pretax income | 79 | 53 | 57 | -264 | -309 |
| Income tax | 6 | 8 | 15 | 33 | 6 |
| Net income attributable to owners | 73 | 45 | 42 | -297 | -316 |
| Operating margin | 2.0% | 0.3% | -0.4% | -11.9% | -14.7% |
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 | ¥3.16B | ¥3.38B | ¥3.18B | ¥2.76B | ¥2.54B |
| Total assets | ¥7.49B | ¥7.75B | ¥7.77B | ¥7.34B | ¥7.05B |
| Net assets | ¥3.63B | ¥3.65B | ¥3.67B | ¥3.35B | ¥3.03B |
| Share capital | ¥686.3M | ¥686.3M | ¥686.3M | ¥686.3M | ¥686.3M |
| Property, plant and equipment | ¥522.5M | ¥490.3M | ¥495.4M | ¥517.8M | ¥525.4M |
| Intangible assets excluding goodwill | ¥36.4M | ¥27.9M | ¥19.1M | ¥10.2M | ¥7.3M |
| Current assets | ¥6.29B | ¥6.59B | ¥6.48B | ¥6.05B | ¥5.75B |
| Current liabilities | ¥962.4M | ¥954.6M | ¥980.4M | ¥981.8M | ¥971.3M |
| Short-term borrowings | ¥100M | ¥100M | ¥100M | ¥100M | ¥100M |
| Long-term borrowings | — | — | ¥6.8M | ¥5.3M | ¥3.8M |
| Total liabilities | ¥3.86B | ¥4.1B | ¥4.1B | ¥3.99B | ¥4.02B |
| Equity attributable to owners of parent | ¥3.63B | ¥3.65B | ¥3.67B | ¥3.35B | ¥3.03B |
| Retained earnings | ¥2.38B | ¥2.4B | ¥2.42B | ¥2.09B | ¥1.78B |
EDINET (FSA Japan)
有価証券報告書－第40期(2025/04/01－2026/03/31)
EDINET (FSA Japan)
有価証券報告書－第39期(2024/04/01－2025/03/31)
EDINET (FSA Japan)
有価証券報告書－第38期(2023/04/01－2024/03/31)
EDINET (FSA Japan)
有価証券報告書－第37期(2022/04/01－2023/03/31)
EDINET (FSA Japan)
有価証券報告書－第36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35期(令和2年4月1日－令和3年3月31日)
Extracted from XBRL: 40 / Derived from other figures: 1
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