Johnan Academic Preparatory InstituteJOHNAN ACADEMIC PREPARATORY INSTITUTE,INC.4720東証スタンダードサービス業FY ending Mar 2026, consolidated, J-GAAP
Out of every ¥100 of sales, about ¥1 is left as operating profit. Revenue changed -0.1% from the prior year, and it swung back to an operating profit.
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 | — | —× | -11.7% | —× | — |
| 2023 | — | —× | -2.6% | —× | — |
| 2024 | — | —× | -2.4% | —× | — |
| 2025 | — | —× | -8.3% | —× | — |
| 2026 | 0.1% | 1.09× | 0.1% | 2.98× | 0.3% |
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 Mar 2022 | FY ending Mar 2023 | FY ending Mar 2024 | FY ending Mar 2025 | FY ending Mar 2026 |
|---|---|---|---|---|---|
| Revenue | 6,254 | 5,946 | 5,852 | 5,624 | 5,621 |
| Cost of revenue | 4,510 | 4,380 | 4,362 | 4,454 | 4,269 |
| Gross profit | 1,744 | 1,566 | 1,490 | 1,170 | 1,352 |
| SG&A | 1,666 | 1,598 | 1,459 | 1,401 | 1,274 |
| Operating income | 78 | -33 | 30 | -231 | 78 |
| Pretax income | -568 | -90 | -30 | -343 | 66 |
| Income tax | 69 | 46 | 92 | 78 | 61 |
| Net income attributable to owners | -637 | -135 | -122 | -421 | 5 |
| Operating margin | 1.2% | -0.6% | 0.5% | -4.1% | 1.4% |
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 Mar 2022 | FY ending Mar 2023 | FY ending Mar 2024 | FY ending Mar 2025 | FY ending Mar 2026 |
|---|---|---|---|---|---|
| Cash and equivalents | ¥1.6B | ¥1.55B | ¥1.39B | ¥1.56B | ¥1.76B |
| Total assets | ¥5.44B | ¥5.15B | ¥4.88B | ¥5.23B | ¥5.11B |
| Net assets | ¥2.11B | ¥2.03B | ¥1.88B | ¥1.44B | ¥1.39B |
| Share capital | ¥655.7M | ¥655.7M | ¥655.7M | ¥655.7M | ¥655.7M |
| Property, plant and equipment | ¥2.23B | ¥2.14B | ¥2.1B | ¥2.3B | ¥2.21B |
| Intangible assets excluding goodwill | ¥144.4M | ¥114.2M | ¥87.9M | ¥35.9M | ¥25.7M |
| Goodwill | ¥55.4M | ¥40.7M | ¥26.1M | ¥12.4M | ¥951K |
| Investment securities | ¥171.7M | ¥158.9M | ¥111.1M | ¥136.1M | ¥30.5M |
| Current assets | ¥2.26B | ¥2.1B | ¥2B | ¥2.19B | ¥2.29B |
| Current liabilities | ¥1.67B | ¥1.61B | ¥1.56B | ¥1.84B | ¥1.73B |
| Long-term borrowings | ¥679.4M | ¥506.5M | ¥374.6M | ¥738.6M | ¥806.8M |
| Total liabilities | ¥3.33B | ¥3.12B | ¥2.99B | ¥3.79B | ¥3.71B |
| Non-controlling interests | — | ¥741K | ¥1.8M | ¥2M | ¥1.9M |
| Equity attributable to owners of parent | ¥2.44B | ¥2.36B | ¥2.19B | ¥1.73B | ¥1.74B |
| Retained earnings | ¥1.54B | ¥1.36B | ¥1.2B | ¥734.6M | ¥739.5M |
| Treasury stock | -¥442.6M | -¥356.1M | -¥356.1M | -¥356.1M | -¥356.1M |
EDINET (FSA Japan)
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Extracted from XBRL: 51 / Derived from other figures: 1
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