ISBISB CORPORATION9702東証プライム情報・通信業FY ending Dec 2025, consolidated, J-GAAP
Out of every ¥100 of sales, about ¥6 is left as operating profit. Revenue changed +9.0% from the prior year, operating profit -17.4%.
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 |
|---|---|---|---|---|---|
| 2021 | 4.2% | 1.82× | 7.7% | 1.53× | 11.8% |
| 2022 | 4.9% | 1.88× | 9.2% | 1.54× | 14.3% |
| 2023 | 4.5% | 1.88× | 8.5% | 1.56× | 13.3% |
| 2024 | 6.0% | 1.79× | 10.7% | 1.53× | 16.4% |
| 2025 | 3.9% | 1.78× | 6.9% | 1.53× | 10.5% |
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 | 26,177 | 28,953 | 32,388 | 33,954 | 37,020 |
| Cost of revenue | 19,881 | 21,997 | 24,589 | 25,713 | 28,534 |
| Gross profit | 6,296 | 6,956 | 7,799 | 8,241 | 8,486 |
| SG&A | 4,426 | 4,636 | 5,064 | 5,440 | 6,171 |
| Operating income | 1,870 | 2,319 | 2,734 | 2,800 | 2,314 |
| Pretax income | 1,941 | 2,395 | 2,369 | 2,892 | 2,384 |
| Income tax | 830 | 971 | 897 | 860 | 948 |
| Net income attributable to owners | 1,110 | 1,424 | 1,473 | 2,032 | 1,435 |
| Operating margin | 7.1% | 8.0% | 8.4% | 8.2% | 6.3% |
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 | ¥6.07B | ¥7.63B | ¥8.87B | ¥8.97B | ¥9.08B |
| Total assets | ¥14.4B | ¥16.5B | ¥18B | ¥19.9B | ¥21.6B |
| Net assets | ¥9.56B | ¥10.7B | ¥11.8B | ¥13.5B | ¥14.5B |
| Share capital | ¥2.35B | ¥2.36B | ¥2.38B | ¥2.39B | ¥2.41B |
| Trade receivables | ¥4.96B | — | — | — | — |
| Property, plant and equipment | ¥991.1M | ¥1B | ¥917.9M | ¥1.03B | ¥1.92B |
| Intangible assets excluding goodwill | ¥756.3M | ¥394.9M | ¥36.6M | ¥866M | ¥769M |
| Goodwill | ¥711.9M | ¥356M | — | ¥358M | ¥286M |
| Investment securities | ¥468.3M | ¥397.8M | ¥483.8M | ¥545M | ¥803M |
| Current assets | ¥11.6B | ¥14B | ¥15.7B | ¥16.3B | ¥16.9B |
| Current liabilities | ¥4.22B | ¥5.23B | ¥5.68B | ¥5.79B | ¥6.11B |
| Trade payables | ¥1.64B | ¥2.07B | ¥2.12B | ¥2.3B | ¥2.37B |
| Short-term borrowings | ¥120M | ¥120M | ¥120M | ¥120M | ¥120M |
| Total liabilities | ¥4.8B | ¥5.78B | ¥6.17B | ¥6.44B | ¥7.09B |
| Equity attributable to owners of parent | ¥9.42B | ¥10.5B | ¥11.6B | ¥13.2B | ¥14B |
| Retained earnings | ¥4.12B | ¥5.22B | ¥6.24B | ¥7.79B | ¥8.61B |
| Treasury stock | -¥92K | -¥92K | -¥146K | ¥0 | ¥0 |
EDINET (FSA Japan)
有価証券報告書－第56期(2025/01/01－2025/12/31)
EDINET (FSA Japan)
有価証券報告書－第55期(2024/01/01－2024/12/31)
EDINET (FSA Japan)
有価証券報告書－第54期(2023/01/01－2023/12/31)
EDINET (FSA Japan)
有価証券報告書－第53期(2022/01/01－2022/12/31)
EDINET (FSA Japan)
有価証券報告書－第52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51期(令和2年1月1日－令和2年12月31日)
Extracted from XBRL: 48 / Derived from other figures: 1
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