Kappa.createKAPPA.CREATE CO.,LTD.7421東証プライム小売業FY ending Mar 2026, consolidated, J-GAAP
Out of every ¥100 of sales, about ¥1 is left as operating profit. Revenue changed -0.0% from the prior year, operating profit -62.9%.
Net margin × asset turnover = ROA; ROA × financial leverage = ROE
| Period | Net margin | Asset turnover | ROA | Financial leverage | ROE |
|---|---|---|---|---|---|
| 2022 | 1.1% | 2.12× | 2.3% | 2.71× | 6.3% |
| 2023 | — | —× | -10.0% | —× | — |
| 2024 | 1.9% | 2.44× | 4.7% | 3.16× | 14.9% |
| 2025 | 1.4% | 2.39× | 3.4% | 2.93× | 9.9% |
| 2026 | — | —× | -1.3% | —× | — |
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 | 67,206 | 70,437 | 72,196 | 73,208 | 73,193 |
| Cost of revenue | 33,683 | 34,714 | 34,664 | 34,951 | 35,412 |
| Gross profit | 33,523 | 35,723 | 37,531 | 38,256 | 37,780 |
| SG&A | 35,636 | 36,826 | 35,838 | 36,822 | 37,248 |
| Operating income | -2,113 | -1,102 | 1,693 | 1,433 | 532 |
| Pretax income | 836 | -2,829 | 1,578 | 1,161 | -130 |
| Income tax | 43 | 232 | 179 | 162 | 273 |
| Net income attributable to owners | 736 | -3,041 | 1,396 | 1,032 | -394 |
| Operating margin | -3.1% | -1.6% | 2.3% | 2.0% | 0.7% |
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 | ¥9.41B | ¥7.52B | ¥7.94B | ¥7.94B | ¥6.03B |
| Total assets | ¥31.6B | ¥28.9B | ¥30.2B | ¥31.1B | ¥29B |
| Net assets | ¥11.7B | ¥8.7B | ¥10.1B | ¥10.9B | ¥10.2B |
| Share capital | ¥100M | ¥100M | ¥100M | ¥100M | ¥100M |
| Property, plant and equipment | ¥11B | ¥11B | ¥11.9B | ¥12.3B | ¥12.1B |
| Intangible assets excluding goodwill | ¥251M | ¥172M | ¥143M | ¥102M | ¥98M |
| Investment securities | ¥850M | ¥851M | ¥857M | ¥861M | ¥871M |
| Current assets | ¥14.7B | ¥12.5B | ¥13.2B | ¥13.4B | ¥11.8B |
| Current liabilities | ¥9.49B | ¥10.9B | ¥11.1B | ¥11.7B | ¥11.3B |
| Long-term borrowings | ¥5.55B | ¥4.17B | ¥4.89B | ¥4.65B | ¥3.95B |
| Bonds | ¥1.17B | ¥590M | ¥100M | — | — |
| Total liabilities | ¥19.9B | ¥20.2B | ¥20.1B | ¥20.2B | ¥18.7B |
| Non-controlling interests | ¥93M | ¥72M | ¥76M | ¥42M | ¥33M |
| Equity attributable to owners of parent | ¥11.7B | ¥8.64B | ¥10.1B | ¥10.8B | ¥10.2B |
| Retained earnings | ¥650M | -¥2.39B | ¥1.43B | ¥2.21B | ¥1.57B |
| Treasury stock | -¥71M | -¥65M | -¥60M | -¥55M | -¥52M |
EDINET (FSA Japan)
有価証券報告書－第48期(2025/04/01－2026/03/31)
EDINET (FSA Japan)
訂正有価証券報告書－第47期(2024/04/01－2025/03/31)
EDINET (FSA Japan)
有価証券報告書－第46期(2023/04/01－2024/03/31)
EDINET (FSA Japan)
有価証券報告書－第45期(2022/04/01－2023/03/31)
EDINET (FSA Japan)
有価証券報告書－第44期(令和3年4月1日－令和4年3月31日)
EDINET (FSA Japan)
訂正有価証券報告書－第43期(令和2年4月1日－令和3年3月31日)
Extracted from XBRL: 46 / Derived from other figures: 1
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