IDEA Consultants.IDEA Consultants.Inc.9768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 ¥13 is left as operating profit. Revenue changed +1.3% from the prior year, operating profit -2.1%.
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 | 10.1% | 0.75× | 7.6% | 1.39× | 10.5% |
| 2022 | 9.3% | 0.75× | 7.0% | 1.41× | 9.8% |
| 2023 | 8.8% | 0.66× | 5.8% | 1.38× | 8.0% |
| 2024 | 9.8% | 0.68× | 6.6% | 1.36× | 9.0% |
| 2025 | 9.7% | 0.65× | 6.3% | 1.33× | 8.4% |
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
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 | 20,624 | 23,035 | 22,699 | 24,310 | 24,616 |
| Cost of revenue | 13,692 | 15,238 | 15,114 | 16,082 | 16,453 |
| Gross profit | 6,931 | 7,797 | 7,585 | 8,228 | 8,164 |
| SG&A | 4,384 | 4,642 | 4,794 | 4,974 | 4,977 |
| Operating income | 2,548 | 3,155 | 2,791 | 3,254 | 3,187 |
| Pretax income | 2,107 | 3,278 | 2,991 | 3,410 | 3,400 |
| Income tax | 24 | 1,129 | 1,002 | 1,034 | 1,019 |
| Net income attributable to owners | 2,083 | 2,149 | 1,990 | 2,376 | 2,381 |
| Operating margin | 12.4% | 13.7% | 12.3% | 13.4% | 12.9% |
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 Dec 2021 | FY ending Dec 2022 | FY ending Dec 2023 | FY ending Dec 2024 | FY ending Dec 2025 |
|---|---|---|---|---|---|
| Cash and equivalents | ¥1.28B | ¥3.95B | ¥2.29B | ¥3.77B | ¥2.93B |
| Total assets | ¥27.5B | ¥34B | ¥34.5B | ¥37.5B | ¥37.8B |
| Net assets | ¥20.4B | ¥24.7B | ¥26.5B | ¥28.7B | ¥30.7B |
| Share capital | ¥3.17B | ¥3.17B | ¥3.17B | ¥3.17B | ¥3.17B |
| Property, plant and equipment | ¥13.6B | ¥15.3B | ¥16.5B | ¥16.8B | ¥16.9B |
| Intangible assets excluding goodwill | ¥180.4M | ¥221.7M | ¥176.9M | ¥127.9M | ¥101.4M |
| Investment securities | ¥1.55B | ¥1.24B | ¥1.54B | ¥1.8B | ¥2.44B |
| Current assets | ¥10.6B | ¥15.6B | ¥14.8B | ¥17.3B | ¥17B |
| Current liabilities | ¥4.14B | ¥5.74B | ¥4.63B | ¥5.57B | ¥4.29B |
| Short-term borrowings | — | — | ¥700M | — | — |
| Long-term borrowings | — | ¥700M | ¥500M | ¥300M | ¥100M |
| Total liabilities | ¥7.12B | ¥9.28B | ¥7.97B | ¥8.73B | ¥7.13B |
| Non-controlling interests | ¥916K | ¥952K | ¥942K | ¥699K | ¥706K |
| Equity attributable to owners of parent | ¥19.8B | ¥23.9B | ¥25.6B | ¥27.5B | ¥29.1B |
| Retained earnings | ¥13.4B | ¥17.5B | ¥19.2B | ¥21.1B | ¥22.7B |
| Treasury stock | -¥140.2M | -¥140.4M | -¥140.5M | -¥140.6M | -¥141.1M |
EDINET (FSA Japan)
有価証券報告書－第58期(2025/01/01－2025/12/31)
EDINET (FSA Japan)
有価証券報告書－第57期(2024/01/01－2024/12/31)
EDINET (FSA Japan)
有価証券報告書－第56期(2023/01/01－2023/12/31)
EDINET (FSA Japan)
有価証券報告書－第55期(2022/01/01－2022/12/31)
EDINET (FSA Japan)
有価証券報告書－第54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53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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