Jig-SawJIG-SAW INC.3914東証グロース情報・通信業FY ending Dec 2025, consolidated, J-GAAP
Out of every ¥100 of sales, about ¥15 is left as operating profit. Revenue changed +4.4% from the prior year, operating profit -1.2%.
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 | 12.5% | 1.02× | 12.7% | 1.36× | 17.3% |
| 2022 | 13.4% | 1.06× | 14.2% | 1.40× | 19.9% |
| 2023 | 14.2% | 0.98× | 13.9% | 1.44× | 20.0% |
| 2024 | 13.8% | 0.83× | 11.5% | 1.56× | 17.9% |
| 2025 | 11.5% | 0.71× | 8.2% | 1.67× | 13.8% |
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 Dec 2021 | FY ending Dec 2022 | FY ending Dec 2023 | FY ending Dec 2024 | FY ending Dec 2025 |
|---|---|---|---|---|---|
| Revenue | 2,690 | 3,052 | 3,241 | 3,473 | 3,626 |
| Cost of revenue | 803 | 973 | 987 | 1,029 | 1,081 |
| Gross profit | 1,886 | 2,079 | 2,253 | 2,443 | 2,544 |
| SG&A | 1,398 | 1,499 | 1,628 | 1,887 | 1,995 |
| Operating income | 488 | 580 | 625 | 557 | 550 |
| Pretax income | 480 | 587 | 646 | 616 | 606 |
| Income tax | 144 | 178 | 186 | 137 | 188 |
| Net income attributable to owners | 336 | 408 | 460 | 479 | 418 |
| Operating margin | 18.2% | 19.0% | 19.3% | 16.0% | 15.2% |
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 | ¥1.12B | ¥1.36B | ¥1.47B | ¥1.99B | ¥2.38B |
| Total assets | ¥2.64B | ¥3.12B | ¥3.49B | ¥4.86B | ¥5.29B |
| Net assets | ¥1.97B | ¥2.27B | ¥2.59B | ¥3.15B | ¥3.37B |
| Share capital | ¥351.1M | ¥351.1M | ¥351.1M | ¥351.1M | ¥351.1M |
| Property, plant and equipment | ¥306.4M | ¥254.9M | ¥212.6M | ¥367.5M | ¥412.3M |
| Intangible assets excluding goodwill | ¥45.4M | ¥38.7M | ¥36.6M | ¥42.7M | ¥43M |
| Investment securities | ¥117.7M | ¥125.4M | ¥139.2M | ¥211.8M | ¥218.9M |
| Current assets | ¥1.79B | ¥2.31B | ¥2.61B | ¥3.39B | ¥3.96B |
| Current liabilities | ¥560.6M | ¥800.2M | ¥901.3M | ¥1.33B | ¥1.34B |
| Long-term borrowings | ¥105M | ¥45M | — | ¥350M | ¥530M |
| Total liabilities | ¥673M | ¥849.6M | ¥902.9M | ¥1.7B | ¥1.92B |
| Equity attributable to owners of parent | ¥1.94B | ¥2.17B | ¥2.43B | ¥2.93B | ¥3.13B |
| Retained earnings | ¥1.85B | ¥2.07B | ¥2.44B | ¥2.75B | ¥3.17B |
| Treasury stock | -¥572.5M | -¥566.2M | -¥666.4M | -¥483.3M | -¥709.3M |
EDINET (FSA Japan)
有価証券報告書－第25期(2025/01/01－2025/12/31)
EDINET (FSA Japan)
有価証券報告書－第24期(2024/01/01－2024/12/31)
EDINET (FSA Japan)
有価証券報告書－第23期(2023/01/01－2023/12/31)
EDINET (FSA Japan)
有価証券報告書－第22期(2022/01/01－2022/12/31)
EDINET (FSA Japan)
有価証券報告書－第21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20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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