JAC RecruitmentJAC Recruitment Co., Ltd.2124東証プライムサービス業FY ending Dec 2025, consolidated, J-GAAP
Out of every ¥100 of sales, about ¥26 is left as operating profit. Revenue changed +17.7% from the prior year, operating profit +28.5%.
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 | 15.6% | 1.31× | 20.5% | 1.42× | 29.1% |
| 2022 | 16.5% | 1.48× | 24.5% | 1.43× | 35.0% |
| 2023 | 17.3% | 1.51× | 26.2% | 1.41× | 37.0% |
| 2024 | 14.3% | 1.58× | 22.7% | 1.43× | 32.4% |
| 2025 | 18.2% | 1.62× | 29.5% | 1.44× | 42.4% |
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
| Item | FY ending Dec 2021 | FY ending Dec 2022 | FY ending Dec 2023 | FY ending Dec 2024 | FY ending Dec 2025 |
|---|---|---|---|---|---|
| Revenue | 24,852 | 30,435 | 34,475 | 39,156 | 46,089 |
| Cost of revenue | 1,848 | 2,391 | 2,654 | 2,907 | 3,369 |
| Gross profit | 23,004 | 28,043 | 31,821 | 36,248 | 42,720 |
| SG&A | 17,182 | 20,999 | 23,606 | 27,157 | 31,037 |
| Operating income | 5,822 | 7,044 | 8,215 | 9,090 | 11,683 |
| Pretax income | 5,776 | 7,011 | 8,207 | 8,348 | 11,502 |
| Income tax | 1,894 | 1,981 | 2,229 | 2,737 | 3,102 |
| Net income attributable to owners | 3,882 | 5,029 | 5,978 | 5,611 | 8,400 |
| Operating margin | 23.4% | 23.1% | 23.8% | 23.2% | 25.3% |
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 | ¥12.9B | ¥14.9B | ¥16.8B | ¥19.1B | ¥15.3B |
| Total assets | ¥18.9B | ¥22.1B | ¥23.5B | ¥26B | ¥30.9B |
| Net assets | ¥13.4B | ¥15.6B | ¥17.2B | ¥18.1B | ¥22.3B |
| Share capital | ¥672M | ¥672M | ¥672M | ¥672M | ¥672M |
| Property, plant and equipment | ¥418M | ¥745M | ¥788M | ¥518M | ¥656M |
| Intangible assets excluding goodwill | ¥1.62B | ¥1.53B | ¥1.43B | ¥834M | ¥756M |
| Goodwill | ¥887M | ¥814M | ¥721M | ¥113M | — |
| Investment securities | ¥0 | ¥0 | ¥0 | ¥0 | ¥0 |
| Current assets | ¥15.2B | ¥17.8B | ¥19.4B | ¥22.3B | ¥26.8B |
| Current liabilities | ¥5.42B | ¥6.16B | ¥6.05B | ¥7.73B | ¥8.36B |
| Total liabilities | ¥5.57B | ¥6.5B | ¥6.3B | ¥7.92B | ¥8.55B |
| Equity attributable to owners of parent | ¥13.3B | ¥15.4B | ¥16.9B | ¥17.7B | ¥21.9B |
| Retained earnings | ¥13B | ¥15B | ¥17.7B | ¥19.7B | ¥23.9B |
| Treasury stock | -¥1.83B | -¥1.79B | -¥2.98B | -¥4.21B | -¥4.35B |
EDINET (FSA Japan)
有価証券報告書－第39期(2025/01/01－2025/12/31)
EDINET (FSA Japan)
有価証券報告書－第38期(2024/01/01－2024/12/31)
EDINET (FSA Japan)
有価証券報告書－第37期(2023/01/01－2023/12/31)
EDINET (FSA Japan)
有価証券報告書－第36期(2022/01/01－2022/12/31)
EDINET (FSA Japan)
有価証券報告書－第35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34期(令和2年1月1日－令和2年12月31日)
Extracted from XBRL: 46 / Derived from other figures: 1
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