IbokinIBOKIN Co.,Ltd.5699東証スタンダードサービス業FY ending Dec 2025, consolidated, J-GAAP
Out of every ¥100 of sales, about ¥6 is left as operating profit. Revenue changed +3.6% from the prior year, operating profit -19.5%.
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 |
|---|---|---|---|---|---|
| 2021 | 6.0% | 1.46× | 8.8% | 1.64× | 14.5% |
| 2022 | 4.4% | 1.44× | 6.3% | 1.53× | 9.6% |
| 2023 | 4.6% | 1.57× | 7.2% | 1.43× | 10.2% |
| 2024 | 5.4% | 1.60× | 8.6% | 1.43× | 12.4% |
| 2025 | 6.0% | 1.39× | 8.3% | 1.55× | 12.8% |
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 2021 | FY ending Dec 2022 | FY ending Dec 2023 | FY ending Dec 2024 | FY ending Dec 2025 |
|---|---|---|---|---|---|
| Revenue | 8,433 | 7,962 | 8,660 | 9,657 | 10,006 |
| Cost of revenue | 6,835 | 6,611 | 7,147 | 7,803 | 8,217 |
| Gross profit | 1,598 | 1,351 | 1,513 | 1,854 | 1,789 |
| SG&A | 811 | 864 | 929 | 1,055 | 1,145 |
| Operating income | 787 | 487 | 584 | 799 | 643 |
| Pretax income | 800 | 535 | 604 | 822 | 796 |
| Income tax | 290 | 189 | 207 | 302 | 185 |
| Net income attributable to owners | 510 | 346 | 396 | 520 | 598 |
| Operating margin | 9.3% | 6.1% | 6.7% | 8.3% | 6.4% |
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 2021 | FY ending Dec 2022 | FY ending Dec 2023 | FY ending Dec 2024 | FY ending Dec 2025 |
|---|---|---|---|---|---|
| Cash and equivalents | ¥1.93B | ¥1.77B | ¥1.66B | ¥2.18B | ¥1.53B |
| Total assets | ¥5.76B | ¥5.32B | ¥5.74B | ¥6.34B | ¥8.11B |
| Net assets | ¥3.62B | ¥3.81B | ¥4.03B | ¥4.53B | ¥5.15B |
| Share capital | ¥130.6M | ¥130.6M | ¥130.6M | ¥130.6M | ¥130.6M |
| Trade receivables | ¥745.6M | — | — | — | — |
| Property, plant and equipment | ¥1.94B | ¥1.88B | ¥2.14B | ¥2.13B | ¥3.68B |
| Intangible assets excluding goodwill | ¥47.7M | ¥37.6M | ¥38M | ¥34.2M | ¥23.1M |
| Goodwill | ¥607K | — | — | — | — |
| Investment securities | ¥428.3M | ¥370.2M | ¥288.3M | ¥438.3M | ¥564.5M |
| Current assets | ¥3.17B | ¥2.91B | ¥3.11B | ¥3.56B | ¥3.65B |
| Current liabilities | ¥1.61B | ¥1.08B | ¥1.32B | ¥1.39B | ¥1.36B |
| Short-term borrowings | ¥100M | ¥100M | ¥100M | ¥100M | ¥200M |
| Long-term borrowings | ¥102.4M | ¥34.5M | ¥13.1M | ¥4.3M | ¥801.7M |
| Total liabilities | ¥2.14B | ¥1.52B | ¥1.71B | ¥1.8B | ¥2.96B |
| Non-controlling interests | — | — | — | — | ¥25.4M |
| Equity attributable to owners of parent | ¥3.51B | ¥3.74B | ¥4.01B | ¥4.41B | ¥4.91B |
| Retained earnings | ¥2.48B | ¥2.77B | ¥3.09B | ¥3.52B | ¥4.02B |
| Treasury stock | -¥51.2M | -¥110.2M | -¥160.2M | -¥184.9M | -¥188M |
EDINET (FSA Japan)
有価証券報告書－第42期(2025/01/01－2025/12/31)
EDINET (FSA Japan)
訂正有価証券報告書－第41期(2024/01/01－2024/12/31)
EDINET (FSA Japan)
有価証券報告書－第40期(2023/01/01－2023/12/31)
EDINET (FSA Japan)
有価証券報告書－第39期(2022/01/01－2022/12/31)
EDINET (FSA Japan)
有価証券報告書－第38期(令和3年1月1日－令和3年12月31日)
EDINET (FSA Japan)
有価証券報告書－第37期(令和2年1月1日－令和2年12月31日)
Extracted from XBRL: 51 / Derived from other figures: 1
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