IVY CosmeticsIVY COSMETICS CORPORATION4918東証スタンダード化学FY ending Mar 2026, non-consolidated, J-GAAP
Out of every ¥100 of sales, about ¥8 is left as operating profit. Revenue changed -9.8% from the prior year, operating profit -53.8%.
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 |
|---|---|---|---|---|---|
| 2022 | 1.1% | 0.81× | 0.9% | 1.83× | 1.7% |
| 2023 | — | —× | -9.4% | —× | — |
| 2024 | 5.9% | 0.73× | 4.3% | 1.67× | 7.2% |
| 2025 | 1.5% | 0.82× | 1.2% | 1.44× | 1.7% |
| 2026 | 6.2% | 0.73× | 4.6% | 1.35× | 6.2% |
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 Mar 2022 | FY ending Mar 2023 | FY ending Mar 2024 | FY ending Mar 2025 | FY ending Mar 2026 |
|---|---|---|---|---|---|
| Revenue | 3,534 | 2,942 | 2,714 | 2,930 | 2,642 |
| Cost of revenue | 1,111 | 831 | 801 | 865 | 799 |
| Gross profit | 2,423 | 2,111 | 1,912 | 2,065 | 1,842 |
| SG&A | 2,340 | 2,129 | 1,725 | 1,643 | 1,647 |
| Operating income | 83 | -18 | 187 | 423 | 195 |
| Pretax income | 82 | -97 | 188 | -32 | 182 |
| Income tax | 41 | 287 | 27 | -75 | 17 |
| Net income attributable to owners | 40 | -385 | 160 | 43 | 165 |
| Operating margin | 2.4% | -0.6% | 6.9% | 14.4% | 7.4% |
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 Mar 2022 | FY ending Mar 2023 | FY ending Mar 2024 | FY ending Mar 2025 | FY ending Mar 2026 |
|---|---|---|---|---|---|
| Cash and equivalents | ¥129.4M | ¥247.7M | ¥208.7M | ¥577.9M | ¥1.04B |
| Total assets | ¥4.35B | ¥3.85B | ¥3.57B | ¥3.57B | ¥3.64B |
| Net assets | ¥2.27B | ¥1.98B | ¥2.24B | ¥2.47B | ¥2.64B |
| Share capital | ¥1.3B | ¥1.3B | ¥1.32B | ¥1.42B | ¥1.51B |
| Property, plant and equipment | ¥793.1M | ¥773.5M | ¥771.9M | ¥773.7M | ¥790.4M |
| Intangible assets excluding goodwill | ¥32.9M | ¥36M | ¥36M | ¥33M | ¥32.6M |
| Current assets | ¥2.56B | ¥2.31B | ¥2.02B | ¥2.47B | ¥2.54B |
| Current liabilities | ¥1.45B | ¥1.16B | ¥937.7M | ¥884.8M | ¥816.8M |
| Short-term borrowings | ¥261.9M | ¥165.5M | ¥77.1M | — | ¥100M |
| Long-term borrowings | ¥476.3M | ¥336.4M | ¥209.7M | ¥173.5M | ¥148.9M |
| Bonds | ¥102M | ¥36M | — | — | — |
| Interest-bearing debt | ¥840.2Mderived | ¥537.8Mderived | — | — | — |
| Total liabilities | ¥2.09B | ¥1.87B | ¥1.33B | ¥1.1B | ¥1B |
| Equity attributable to owners of parent | ¥2.38B | ¥2.09B | ¥2.35B | ¥2.59B | ¥2.76B |
| Retained earnings | ¥1.26B | ¥862.1M | ¥907.3M | ¥950.3M | ¥1.11B |
| Treasury stock | -¥1.03B | -¥917.6M | -¥738.2M | -¥738.2M | -¥738.3M |
EDINET (FSA Japan)
有価証券報告書－第51期(2025/04/01－2026/03/31)
EDINET (FSA Japan)
有価証券報告書－第50期(2024/04/01－2025/03/31)
EDINET (FSA Japan)
有価証券報告書－第49期(2023/04/01－2024/03/31)
EDINET (FSA Japan)
有価証券報告書－第48期(2022/04/01－2023/03/31)
EDINET (FSA Japan)
有価証券報告書－第47期(令和3年4月1日－令和4年3月31日)
EDINET (FSA Japan)
有価証券報告書－第46期(令和2年4月1日－令和3年3月31日)
Extracted from XBRL: 49 / Derived from other figures: 1
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