HS HoldingsHS Holdings Co.,Ltd.8699東証スタンダード証券、商品先物取引業FY ending Mar 2026, consolidated, J-GAAP

HS Holdings revenue and profit

It lost about ¥1 for every ¥100 of sales at the operating level. Revenue changed +58.5% from the prior year.

Five-year trend

Revenue¥55.3B
FY ending Mar 2025: ¥34.9B¥34.9BFY ending Mar 2026: ¥55.3B¥55.3BFY25FY26
Operating income-¥363M
FY ending Mar 2025: -¥1.11B-¥1.11BFY ending Mar 2026: -¥363M-¥363MFY25FY26
Operating margin-0.7%
FY ending Mar 2025: -3.2%-3.2%FY ending Mar 2026: -0.7%-0.7%FY25FY26

What drives ROE

Net margin × asset turnover = ROA; ROA × financial leverage = ROE

Net margin26.6%
Asset turnover0.45×
ROA11.9%
ROA11.9%
Financial leverage1.29×
ROE15.4%

Denominators: average assets and average equity. Derived from reported values; ROE is shown only for positive profit and equity.

Net margin26.6%
2025: 34.7%34.7%2026: 26.6%26.6%2526
Asset turnover0.45×
2025: 0.30×0.30×2026: 0.45×0.45×2526
ROA11.9%
2025: 10.5%10.5%2026: 11.9%11.9%2526
Financial leverage1.29×
2025: 1.31×1.31×2026: 1.29×1.29×2526
ROE15.4%
2025: 13.7%13.7%2026: 15.4%15.4%2526
PeriodNet marginAsset turnoverROAFinancial leverageROE
202534.7%0.30×10.5%1.31×13.7%
202626.6%0.45×11.9%1.29×15.4%

Financial leverage can raise ROE; a higher value alone does not describe a company's overall condition.

Asset intensity and goodwill

Annual trends in tangible-asset ratios and goodwill balance.

PPE ÷ revenue6.0%
2025: 8.4%8.4%2026: 6.0%6.0%2526
PPE ÷ total assets2.5%
2025: 2.5%2.5%2026: 2.5%2.5%2526
Goodwill ÷ parent equity2.3%
2025: 2.0%2.0%2026: 2.3%2.3%2526
Goodwill balance¥2.4B
2025: ¥1.8B¥1.8B2026: ¥2.4B¥2.4B2526

Ratios are derived from reported values. Goodwill is shown only when separately reported; it is not inferred from combined intangible assets. Definition

Investment and working-capital efficiency

Track R&D investment and how long operating capital remains tied up before sales turn into cash.

Inventory days41d
2025: 32d32d2026: 41d41d2526

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.

Income statement (JPY millions)

ItemFY ending Mar 2025FY ending Mar 2026
Revenue34,85755,263
Cost of revenue27,03844,593
Gross profit7,81910,670
SG&A10,11611,895
Operating income-1,106-363
Pretax income14,92517,991
Income tax3,1063,257
Net income attributable to owners12,10014,688
Operating margin-3.2%-0.7%

Balance sheet (reported items)

Year-end figures from filings. Unreported items are omitted. Interest-bearing debt excludes lease liabilities.

Assets

Cash 14%
4%
2%
Intangibles and goodwill 12%
2%
Other assets 66%

Funding

Other liabilities 24%
Equity 76%
0%

Each bar totals 100% of assets; other is the residual.

ItemFY ending Mar 2025FY ending Mar 2026
Cash and equivalents¥17.1B¥18.5B
Total assets¥115.3B¥132B
Net assets¥86.7B¥100.6B
Share capital¥12.2B¥12.2B
Inventories¥2.35B¥5.02B
Property, plant and equipment¥2.92B¥3.33B
Intangible assets excluding goodwill¥12B¥13.4B
Goodwill¥1.8B¥2.4B
Investment securities¥4.57B¥2.72B
Current assets¥36.4B¥43.3B
Current liabilities¥12.5B¥12.6B
Short-term borrowings—¥13M
Long-term borrowings¥1.24B¥1.96B
Total liabilities¥28.6B¥31.4B
Non-controlling interests¥327M¥538M
Equity attributable to owners of parent¥88.3B¥102.7B
Retained earnings¥85.4B¥99.8B
Treasury stock-¥13B-¥13B

Sources

Show source documents (2)
  • EDINET (FSA Japan)

    有価証券報告書-第69期(2025/04/01-2026/03/31)

    ID S100YJQ62026-06-24Open
  • EDINET (FSA Japan)

    有価証券報告書-第68期(2024/04/01-2025/03/31)

    ID S100W3G42025-06-24Open

Extracted from XBRL: 52 / Derived from other figures: 2

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