Japan Process DevelopmentJapan Process Development Co.,Ltd.9651東証スタンダード情報・通信業FY ending May 2026, consolidated, J-GAAP
Out of every ¥100 of sales, about ¥12 is left as operating profit. Revenue changed +15.7% from the prior year, operating profit +31.8%.
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 | 6.7% | 0.68× | 4.5% | 1.27× | 5.8% |
| 2023 | 7.6% | 0.74× | 5.7% | 1.28× | 7.3% |
| 2024 | 7.7% | 0.75× | 5.8% | 1.29× | 7.5% |
| 2025 | 14.1% | 0.77× | 10.8% | 1.30× | 14.1% |
| 2026 | 9.4% | 0.83× | 7.8% | 1.29× | 10.1% |
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 May 2022 | FY ending May 2023 | FY ending May 2024 | FY ending May 2025 | FY ending May 2026 |
|---|---|---|---|---|---|
| Revenue | 7,947 | 8,924 | 9,469 | 10,473 | 12,119 |
| Cost of revenue | 6,183 | 7,003 | 7,424 | 8,188 | 9,409 |
| Gross profit | 1,764 | 1,921 | 2,045 | 2,285 | 2,711 |
| SG&A | 989 | 1,013 | 1,089 | 1,140 | 1,202 |
| Operating income | 775 | 908 | 956 | 1,145 | 1,509 |
| Pretax income | 806 | 926 | 1,007 | 2,072 | 1,523 |
| Income tax | 273 | 243 | 276 | 594 | 384 |
| Net income attributable to owners | 533 | 683 | 731 | 1,478 | 1,138 |
| Operating margin | 9.8% | 10.2% | 10.1% | 10.9% | 12.5% |
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 May 2022 | FY ending May 2023 | FY ending May 2024 | FY ending May 2025 | FY ending May 2026 |
|---|---|---|---|---|---|
| Cash and equivalents | ¥3.76B | ¥4.16B | ¥4.58B | ¥5.66B | ¥5.64B |
| Total assets | ¥11.7B | ¥12.3B | ¥12.8B | ¥14.5B | ¥14.6B |
| Net assets | ¥9.67B | ¥10.1B | ¥10.5B | ¥11.1B | ¥11.6B |
| Share capital | ¥1.49B | ¥1.49B | ¥1.49B | ¥1.49B | ¥1.49B |
| Property, plant and equipment | ¥218.4M | ¥161.5M | ¥194.8M | ¥127M | ¥109.4M |
| Intangible assets excluding goodwill | ¥48.6M | ¥40.5M | ¥26.6M | ¥20.6M | ¥21.9M |
| Investment securities | ¥2.36B | ¥2.54B | ¥2.64B | ¥1.59B | ¥649.7M |
| Current assets | ¥8.52B | ¥9B | ¥9.31B | ¥11.9B | ¥12.9B |
| Current liabilities | ¥2B | ¥2.18B | ¥2.3B | ¥3.35B | ¥2.93B |
| Total liabilities | ¥2.06B | ¥2.23B | ¥2.35B | ¥3.38B | ¥2.97B |
| Equity attributable to owners of parent | ¥9.21B | ¥9.56B | ¥9.96B | ¥11B | ¥11.5B |
| Retained earnings | ¥6.09B | ¥6.42B | ¥6.8B | ¥7.84B | ¥8.31B |
| Treasury stock | -¥629.6M | -¥618.6M | -¥609.1M | -¥603.2M | -¥592.7M |
EDINET (FSA Japan)
有価証券報告書－第59期(2025/06/01－2026/05/31)
EDINET (FSA Japan)
有価証券報告書－第58期(2024/06/01－2025/05/31)
EDINET (FSA Japan)
有価証券報告書－第57期(2023/06/01－2024/05/31)
EDINET (FSA Japan)
有価証券報告書－第56期(2022/06/01－2023/05/31)
EDINET (FSA Japan)
有価証券報告書－第55期(令和3年6月1日－令和4年5月31日)
EDINET (FSA Japan)
有価証券報告書－第54期(令和2年6月1日－令和3年5月31日)
Extracted from XBRL: 45 / Derived from other figures: 1
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