Japan Business SystemsJapan Business Systems, Inc.5036東証プライム情報・通信業FY ending Sep 2025, consolidated, J-GAAP
Out of every ¥100 of sales, about ¥4 is left as operating profit. Revenue changed +22.5% from the prior year, operating profit +65.3%.
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 | 2.1% | 2.54× | 5.3% | 2.22× | 11.8% |
| 2022 | 3.1% | 2.53× | 7.8% | 2.08× | 16.1% |
| 2023 | 3.0% | 2.27× | 6.8% | 2.26× | 15.2% |
| 2024 | 1.1% | 2.55× | 2.7% | 2.49× | 6.8% |
| 2025 | 3.3% | 2.55× | 8.3% | 2.75× | 22.8% |
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 Sep 2021 | FY ending Sep 2022 | FY ending Sep 2023 | FY ending Sep 2024 | FY ending Sep 2025 |
|---|---|---|---|---|---|
| Revenue | 74,954 | 86,325 | 112,800 | 140,858 | 172,580 |
| Cost of revenue | 66,457 | 75,447 | 99,722 | 126,290 | 154,716 |
| Gross profit | 8,497 | 10,877 | 13,077 | 14,567 | 17,863 |
| SG&A | 6,223 | 6,825 | 8,884 | 9,974 | 10,268 |
| Operating income | 2,273 | 4,052 | 4,192 | 4,593 | 7,594 |
| Pretax income | 2,329 | 4,140 | 4,318 | 2,856 | 7,358 |
| Income tax | 769 | 1,492 | 967 | 1,341 | 1,729 |
| Net income attributable to owners | 1,560 | 2,647 | 3,350 | 1,514 | 5,629 |
| Operating margin | 3.0% | 4.7% | 3.7% | 3.3% | 4.4% |
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 Sep 2021 | FY ending Sep 2022 | FY ending Sep 2023 | FY ending Sep 2024 | FY ending Sep 2025 |
|---|---|---|---|---|---|
| Cash and equivalents | ¥4.01B | ¥7.57B | ¥5.34B | ¥3.37B | ¥2.94B |
| Total assets | ¥29.5B | ¥38.8B | ¥49.6B | ¥60.9B | ¥74.5B |
| Net assets | ¥13.3B | ¥19.7B | ¥22.2B | ¥22.7B | ¥27.2B |
| Share capital | ¥539M | ¥539M | ¥539M | ¥539M | ¥539M |
| Inventories | ¥853M | ¥723M | ¥1.04B | ¥1.81B | ¥609M |
| Property, plant and equipment | ¥9.48B | ¥11.8B | ¥16.2B | ¥24.2B | ¥28.1B |
| Intangible assets excluding goodwill | ¥510M | ¥490M | ¥2.28B | ¥304M | ¥260M |
| Goodwill | ¥19M | ¥3M | ¥1.83B | — | — |
| Investment securities | ¥863M | ¥927M | ¥1.41B | ¥1.41B | ¥1.77B |
| Current assets | ¥16.4B | ¥21.8B | ¥25.8B | ¥30.4B | ¥39.3B |
| Current liabilities | ¥10.9B | ¥13.4B | ¥17.2B | ¥22.5B | ¥32.1B |
| Short-term borrowings | ¥134M | — | ¥1.5B | ¥3.8B | ¥8.8B |
| Long-term borrowings | ¥4.77B | ¥5.21B | ¥9.29B | ¥13.4B | ¥12.6B |
| Total liabilities | ¥16.1B | ¥19.1B | ¥27.4B | ¥38.2B | ¥47.2B |
| Non-controlling interests | — | — | — | — | ¥107M |
| Equity attributable to owners of parent | ¥13.3B | ¥19.6B | ¥22B | ¥22.5B | ¥26.8B |
| Retained earnings | ¥8.5B | ¥10.9B | ¥13.1B | ¥13.6B | ¥17.9B |
| Treasury stock | -¥1.48B | -¥373M | -¥298M | -¥296M | -¥3.46B |
EDINET (FSA Japan)
有価証券報告書－第35期(2024/10/01－2025/09/30)
EDINET (FSA Japan)
有価証券報告書－第34期(2023/10/01－2024/09/30)
EDINET (FSA Japan)
訂正有価証券報告書－第33期(2022/10/01－2023/09/30)
EDINET (FSA Japan)
有価証券報告書－第32期(令和3年10月1日－令和4年9月30日)
Extracted from XBRL: 51 / Derived from other figures: 1
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