Japan PC ServiceJapan PC Service Co., Ltd.6025名古屋証券取引所サービス業FY ending Aug 2025, consolidated, J-GAAP
Out of every ¥100 of sales, about ¥1 is left as operating profit. Revenue changed +9.0% from the prior year, operating profit -14.7%.
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 | 0.9% | 2.80× | 2.4% | 4.50× | 11.0% |
| 2022 | — | —× | -10.9% | —× | — |
| 2023 | — | —× | -1.9% | —× | — |
| 2024 | 1.7% | 3.06× | 5.2% | 10.25× | 53.3% |
| 2025 | 0.3% | 3.10× | 1.0% | 8.33× | 8.4% |
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 Aug 2021 | FY ending Aug 2022 | FY ending Aug 2023 | FY ending Aug 2024 | FY ending Aug 2025 |
|---|---|---|---|---|---|
| Revenue | 6,215 | 6,255 | 6,449 | 6,265 | 6,828 |
| Cost of revenue | 3,920 | 4,147 | 4,073 | 3,848 | 4,370 |
| Gross profit | 2,295 | 2,108 | 2,377 | 2,417 | 2,458 |
| SG&A | 2,192 | 2,334 | 2,351 | 2,301 | 2,359 |
| Operating income | 103 | -226 | 26 | 116 | 99 |
| Pretax income | 104 | -204 | -21 | 142 | 91 |
| Income tax | 46 | 40 | 19 | 35 | 69 |
| Net income attributable to owners | 54 | -246 | -40 | 107 | 22 |
| Operating margin | 1.7% | -3.6% | 0.4% | 1.9% | 1.5% |
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 Aug 2021 | FY ending Aug 2022 | FY ending Aug 2023 | FY ending Aug 2024 | FY ending Aug 2025 |
|---|---|---|---|---|---|
| Cash and equivalents | ¥627.6M | ¥496.4M | ¥664.5M | ¥666.6M | ¥661.4M |
| Total assets | ¥2.22B | ¥2.28B | ¥2B | ¥2.1B | ¥2.3B |
| Net assets | ¥528.8M | ¥195.4M | ¥145.3M | ¥265.4M | ¥276.2M |
| Share capital | ¥360.1M | ¥360.1M | ¥360.1M | ¥360.1M | ¥360.1M |
| Property, plant and equipment | ¥73.5M | ¥57.9M | ¥58.7M | ¥47.3M | ¥76.8M |
| Intangible assets excluding goodwill | ¥478.3M | ¥384.7M | ¥254.1M | ¥154.9M | ¥128.4M |
| Goodwill | ¥365.6M | ¥282.1M | ¥198.9M | ¥128.7M | ¥100.8M |
| Investment securities | ¥75.5M | ¥38.7M | ¥26.4M | ¥37.6M | ¥21.1M |
| Current assets | ¥1.44B | ¥1.6B | ¥1.48B | ¥1.67B | ¥1.83B |
| Current liabilities | ¥1.02B | ¥1.42B | ¥1.39B | ¥1.46B | ¥1.39B |
| Short-term borrowings | ¥100M | ¥400M | ¥400M | ¥350M | ¥190M |
| Long-term borrowings | ¥627.9M | ¥563.3M | ¥397.3M | ¥313.8M | ¥594.3M |
| Bonds | ¥40M | ¥100M | ¥60M | ¥40M | ¥20M |
| Interest-bearing debt | ¥767.9Mderived | ¥1.06Bderived | ¥857.3Mderived | ¥703.8Mderived | ¥804.3Mderived |
| Total liabilities | ¥1.69B | ¥2.09B | ¥1.85B | ¥1.83B | ¥2.02B |
| Non-controlling interests | ¥6.9M | — | — | — | — |
| Equity attributable to owners of parent | ¥493.6M | ¥186.8M | ¥146.5M | ¥253M | ¥275.3M |
| Retained earnings | -¥149M | -¥329.4M | -¥369.7M | -¥263.1M | -¥240.9M |
| Treasury stock | -¥433K | -¥433K | -¥433K | -¥433K | -¥433K |
EDINET (FSA Japan)
訂正有価証券報告書－第24期(2024/09/01－2025/08/31)
EDINET (FSA Japan)
有価証券報告書－第23期(2023/09/01－2024/08/31)
EDINET (FSA Japan)
有価証券報告書－第22期(2022/09/01－2023/08/31)
EDINET (FSA Japan)
有価証券報告書－第21期(令和3年9月1日－令和4年8月31日)
EDINET (FSA Japan)
有価証券報告書－第20期(令和2年9月1日－令和3年8月31日)
EDINET (FSA Japan)
有価証券報告書－第19期(令和1年9月1日－令和2年8月31日)
Extracted from XBRL: 46 / Derived from other figures: 2
Spotted an error? Report it (corrections keep the original record)
Markdown with figures, units, periods and sources, ready to paste into ChatGPT or Claude.