Kids StarKIDS STAR Inc.248A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 ¥22 is left as operating profit. Revenue changed +27.4% from the prior year, operating profit +47.0%.
Net margin × asset turnover = ROA; ROA × financial leverage = ROE
Denominators: ending assets and ending equity. Derived from reported values; ROE is shown only for positive profit and equity.
| Period | Net margin | Asset turnover | ROA | Financial leverage | ROE |
|---|---|---|---|---|---|
| 2023 | 14.3% | 0.99× | 14.2% | 1.86× | 26.4% |
| 2024 | 11.6% | 0.54× | 6.2% | 1.30× | 8.1% |
| 2025 | 13.7% | 0.41× | 5.6% | 1.19× | 6.7% |
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 2023 | FY ending Dec 2024 | FY ending Dec 2025 |
|---|---|---|---|
| Revenue | 765 | 908 | 1,157 |
| Cost of revenue | 290 | 342 | 441 |
| Gross profit | 475 | 566 | 716 |
| SG&A | 317 | 397 | 467 |
| Operating income | 158 | 169 | 248 |
| Pretax income | 154 | 163 | 234 |
| Income tax | 44 | 58 | 76 |
| Net income attributable to owners | 110 | 105 | 158 |
| Operating margin | 20.6% | 18.6% | 21.5% |
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 Dec 2023 | FY ending Dec 2024 | FY ending Dec 2025 |
|---|---|---|---|
| Cash and equivalents | ¥497.4M | ¥2.17B | ¥2.34B |
| Total assets | ¥772M | ¥2.61B | ¥2.81B |
| Net assets | ¥416.9M | ¥2.18B | ¥2.36B |
| Share capital | ¥90M | ¥917.7M | ¥24.6M |
| Property, plant and equipment | ¥1.4M | ¥1.2M | ¥1.1M |
| Intangible assets excluding goodwill | ¥156.2M | ¥238.6M | ¥303.7M |
| Current assets | ¥564.9M | ¥2.3B | ¥2.43B |
| Current liabilities | ¥353M | ¥428.4M | ¥445.8M |
| Total liabilities | ¥355.1M | ¥430.5M | ¥447.9M |
| Equity attributable to owners of parent | ¥415M | ¥2.18B | ¥2.36B |
| Retained earnings | ¥235M | ¥339.9M | ¥497.9M |
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