HmcommHmcomm Inc.265A東証グロース情報・通信業FY ending Dec 2025, non-consolidated, J-GAAP
Out of every ¥100 of sales, about ¥4 is left as operating profit. Revenue changed +17.5% from the prior year, operating profit -59.3%.
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 |
|---|---|---|---|---|---|
| 2023 | 8.7% | 0.52× | 4.6% | 1.12× | 5.1% |
| 2024 | 10.2% | 0.55× | 5.6% | 1.11× | 6.2% |
| 2025 | 1.7% | 0.56× | 0.9% | 1.17× | 1.1% |
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 Dec 2023 | FY ending Dec 2024 | FY ending Dec 2025 |
|---|---|---|---|
| Revenue | 801 | 946 | 1,112 |
| Cost of revenue | 387 | 512 | 625 |
| Gross profit | 414 | 434 | 487 |
| SG&A | 331 | 339 | 448 |
| Operating income | 83 | 95 | 39 |
| Pretax income | 84 | 68 | 39 |
| Income tax | 15 | -28 | 21 |
| Net income attributable to owners | 70 | 96 | 19 |
| Operating margin | 10.4% | 10.0% | 3.5% |
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 Dec 2023 | FY ending Dec 2024 | FY ending Dec 2025 |
|---|---|---|---|
| Cash and equivalents | ¥1.31B | ¥1.38B | ¥1.32B |
| Total assets | ¥1.53B | ¥1.91B | ¥2.08B |
| Net assets | ¥1.37B | ¥1.73B | ¥1.68B |
| Share capital | ¥90M | ¥221.1M | ¥222.6M |
| Property, plant and equipment | ¥5.1M | ¥2.1M | ¥1.6M |
| Intangible assets excluding goodwill | ¥98K | — | ¥329.5M |
| Goodwill | — | — | ¥317.9M |
| Current assets | ¥1.49B | ¥1.84B | ¥1.54B |
| Current liabilities | ¥122.5M | ¥178.1M | ¥402M |
| Long-term borrowings | ¥38M | — | — |
| Total liabilities | ¥160.5M | ¥178.1M | ¥402M |
| Equity attributable to owners of parent | ¥1.37B | ¥1.73B | ¥1.68B |
| Retained earnings | ¥303.8M | ¥399.9M | ¥418.4M |
| Treasury stock | — | — | -¥66.4M |
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