Image MagicIMAGE MAGIC Inc.7793東証グロースその他製品FY ending Dec 2025, non-consolidated, J-GAAP
Out of every ¥100 of sales, about ¥6 is left as operating profit. Revenue changed +21.0% from the prior year, operating profit +26.4%.
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 | 0.9% | 2.27× | 2.1% | 1.78× | 3.7% |
| 2023 | 5.0% | 1.63× | 8.2% | 1.75× | 14.4% |
| 2024 | 3.3% | 2.72× | 9.1% | 1.71× | 15.5% |
| 2025 | 3.5% | 2.88× | 10.1% | 1.69× | 17.1% |
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 Apr 2023 | FY ending Dec 2023 | FY ending Dec 2024 | FY ending Dec 2025 |
|---|---|---|---|---|
| Revenue | 5,292 | 4,377 | 7,767 | 9,402 |
| Cost of revenue | 3,597 | 2,746 | 4,807 | 5,608 |
| Gross profit | 1,694 | 1,631 | 2,960 | 3,794 |
| SG&A | 1,625 | 1,286 | 2,520 | 3,238 |
| Operating income | 69 | 344 | 440 | 556 |
| Pretax income | 75 | 301 | 381 | 435 |
| Income tax | 26 | 81 | 122 | 105 |
| Net income attributable to owners | 49 | 220 | 259 | 330 |
| Operating margin | 1.3% | 7.9% | 5.7% | 5.9% |
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 Apr 2023 | FY ending Dec 2023 | FY ending Dec 2024 | FY ending Dec 2025 |
|---|---|---|---|---|
| Cash and equivalents | ¥679.5M | ¥862.5M | ¥940.9M | ¥1.17B |
| Total assets | ¥2.34B | ¥2.69B | ¥3.02B | ¥3.51B |
| Net assets | ¥1.31B | ¥1.53B | ¥1.81B | ¥2.06B |
| Share capital | ¥301.8M | ¥302.2M | ¥309.8M | ¥348M |
| Property, plant and equipment | ¥721.4M | ¥710.9M | ¥896.2M | ¥1.05B |
| Intangible assets excluding goodwill | ¥59.8M | ¥67.9M | ¥88.3M | ¥52.6M |
| Current assets | ¥1.43B | ¥1.76B | ¥1.87B | ¥2.26B |
| Current liabilities | ¥782.6M | ¥819.9M | ¥971M | ¥1.29B |
| Long-term borrowings | ¥145.3M | ¥249.3M | ¥155M | ¥84.2M |
| Total liabilities | ¥1.02B | ¥1.15B | ¥1.21B | ¥1.45B |
| Equity attributable to owners of parent | ¥1.31B | ¥1.53B | ¥1.81B | ¥2.06B |
| Retained earnings | ¥535.7M | ¥756M | ¥1.01B | ¥1.27B |
| Treasury stock | -¥73K | -¥107K | -¥107K | -¥87.4M |
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