Information Strategy and TechnologyInformation Strategy and Technology Co., Ltd.155A東証グロース情報・通信業FY ending Dec 2025, consolidated, J-GAAP

Information Strategy and Technology revenue and profit

Out of every ¥100 of sales, about ¥7 is left as operating profit. Revenue changed +37.1% from the prior year, operating profit +33.9%.

Five-year trend

Revenue¥8.02B
FY ending Dec 2022: ¥4.94B¥4.94BFY ending Dec 2023: ¥5.3B¥5.3BFY ending Dec 2024: ¥5.85B¥5.85BFY ending Dec 2025: ¥8.02B¥8.02BFY22FY23FY24FY25
Operating income¥553.2M
FY ending Dec 2022: ¥302M¥302MFY ending Dec 2023: ¥388.1M¥388.1MFY ending Dec 2024: ¥413.1M¥413.1MFY ending Dec 2025: ¥553.2M¥553.2MFY22FY23FY24FY25
Operating margin6.9%
FY ending Dec 2022: 6.1%6.1%FY ending Dec 2023: 7.3%7.3%FY ending Dec 2024: 7.1%7.1%FY ending Dec 2025: 6.9%6.9%FY22FY23FY24FY25

What drives ROE

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

Net margin3.8%
Asset turnover1.97×
ROA7.5%
ROA7.5%
Financial leverage2.34×
ROE17.5%

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

Net margin3.8%
2022: 5.8%5.8%2023: 5.2%5.2%2024: 4.7%4.7%2025: 3.8%3.8%22232425
Asset turnover1.97×
2022: 2.85×2.85×2023: 2.96×2.96×2024: 2.51×2.51×2025: 1.97×1.97×22232425
ROA7.5%
2022: 16.4%16.4%2023: 15.4%15.4%2024: 11.7%11.7%2025: 7.5%7.5%22232425
Financial leverage2.34×
2022: 3.96×3.96×2023: 3.10×3.10×2024: 1.89×1.89×2025: 2.34×2.34×22232425
ROE17.5%
2022: 65.1%65.1%2023: 47.8%47.8%2024: 22.2%22.2%2025: 17.5%17.5%22232425
PeriodNet marginAsset turnoverROAFinancial leverageROE
20225.8%2.85×16.4%3.96×65.1%
20235.2%2.96×15.4%3.10×47.8%
20244.7%2.51×11.7%1.89×22.2%
20253.8%1.97×7.5%2.34×17.5%

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 ÷ revenue0.3%
2025: 0.3%0.3%25
PPE ÷ total assets0.7%
2025: 0.7%0.7%25
Goodwill ÷ parent equity26.9%
2025: 26.9%26.9%25
Goodwill balance¥468.1M
2025: ¥468.1M¥468.1M25

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 days1d
2025: 1d1d25

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 Dec 2022FY ending Dec 2023FY ending Dec 2024FY ending Dec 2025
Revenue4,9405,2985,8488,020
Cost of revenue3,5773,7514,1745,901
Gross profit1,3631,5471,6742,119
SG&A1,0611,1591,2611,566
Operating income302388413553
Pretax income314385407532
Income tax29110134228
Net income attributable to owners285275273304
Operating margin6.1%7.3%7.1%6.9%

Balance sheet (reported items)

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

Assets

Cash 41%
0%
1%
Intangibles and goodwill 25%
7%
Other assets 26%

Funding

Other liabilities 57%
Equity 43%

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

ItemFY ending Dec 2022FY ending Dec 2023FY ending Dec 2024FY ending Dec 2025
Cash and equivalents¥1.07B¥1.16B¥1.82B¥1.67B
Total assets¥1.74B¥1.84B¥2.82B¥4.07B
Net assets¥438.4M¥713.9M¥1.75B¥1.74B
Share capital¥50M¥50M¥432.6M¥462.7M
Inventories———¥16.7M
Property, plant and equipment¥20.3M¥20.5M¥25M¥28M
Intangible assets excluding goodwill¥5.3M¥4.3M¥3.2M¥537.4M
Goodwill———¥468.1M
Investment securities———¥298M
Current assets¥1.6B¥1.72B¥2.59B¥2.98B
Current liabilities¥942.5M¥950.2M¥1.02B¥1.42B
Short-term borrowings¥150M¥150M¥150M—
Long-term borrowings¥355.2M¥173.8M¥47.1M¥893.6M
Total liabilities¥1.3B¥1.12B¥1.06B¥2.33B
Equity attributable to owners of parent¥438M¥713.5M¥1.75B¥1.74B
Retained earnings¥388M¥663.5M¥936.7M¥1.24B
Treasury stock———-¥376.7M

Sources

Show source documents (3)
  • EDINET (FSA Japan)

    有価証券報告書-第17期(2025/01/01-2025/12/31)

    ID S100XTWQ2026-03-25Open
  • EDINET (FSA Japan)

    有価証券報告書-第16期(2024/01/01-2024/12/31)

    ID S100VIQ52025-03-28Open
  • EDINET (FSA Japan)

    有価証券報告書-第15期(2023/01/01-2023/12/31)

    ID S100T6PP2024-03-29Open

Extracted from XBRL: 48 / Derived from other figures: 1

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