KIYO LearningKIYO Learning Co.,Ltd7353東証グロースサービス業FY ending Dec 2025, non-consolidated, J-GAAP
Out of every ¥100 of sales, about ¥6 is left as operating profit. Revenue changed +12.6% from the prior year, operating profit +42.9%.
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 | 5.5% | 0.82× | 4.5% | 2.34× | 10.5% |
| 2022 | — | —× | -7.2% | —× | — |
| 2023 | 3.0% | 1.03× | 3.0% | 3.59× | 11.0% |
| 2024 | 4.7% | 1.07× | 5.0% | 3.49× | 17.6% |
| 2025 | 5.8% | 1.08× | 6.3% | 3.22× | 20.3% |
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 Dec 2021 | FY ending Dec 2022 | FY ending Dec 2023 | FY ending Dec 2024 | FY ending Dec 2025 |
|---|---|---|---|---|---|
| Revenue | 2,263 | 2,849 | 3,799 | 4,468 | 5,031 |
| Cost of revenue | 364 | 422 | 529 | 632 | 832 |
| Gross profit | 1,899 | 2,426 | 3,270 | 3,836 | 4,199 |
| SG&A | 1,750 | 2,610 | 3,133 | 3,623 | 3,895 |
| Operating income | 148 | -183 | 136 | 213 | 304 |
| Pretax income | 148 | -183 | 129 | 208 | 304 |
| Income tax | 23 | 38 | 17 | -2 | 10 |
| Net income attributable to owners | 125 | -221 | 112 | 210 | 294 |
| Operating margin | 6.6% | -6.4% | 3.6% | 4.8% | 6.0% |
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 | ¥2.27B | ¥2.79B | ¥3.19B | ¥3.48B | ¥4.09B |
| Total assets | ¥2.77B | ¥3.41B | ¥3.96B | ¥4.36B | ¥4.98B |
| Net assets | ¥1.18B | ¥965.7M | ¥1.08B | ¥1.3B | ¥1.6B |
| Share capital | ¥799.5M | ¥800.5M | ¥803.7M | ¥805.8M | ¥810.4M |
| Property, plant and equipment | ¥73.1M | ¥68.9M | ¥73.1M | ¥64.4M | ¥56.8M |
| Intangible assets excluding goodwill | ¥124M | ¥182.2M | ¥234.2M | ¥279.2M | ¥291.6M |
| Investment securities | — | ¥50M | ¥37.1M | ¥27.8M | ¥26.3M |
| Current assets | ¥2.46B | ¥3.04B | ¥3.49B | ¥3.84B | ¥4.42B |
| Current liabilities | ¥1.51B | ¥2.41B | ¥2.86B | ¥3.06B | ¥3.38B |
| Short-term borrowings | ¥50M | ¥450M | ¥450M | ¥450M | ¥450M |
| Long-term borrowings | ¥66.8M | ¥19.1M | — | — | — |
| Total liabilities | ¥1.59B | ¥2.44B | ¥2.87B | ¥3.06B | ¥3.38B |
| Equity attributable to owners of parent | ¥1.18B | ¥965.7M | ¥1.08B | ¥1.3B | ¥1.6B |
| Retained earnings | -¥405.3M | -¥626.3M | -¥514M | -¥304.4M | -¥10.2M |
| Treasury stock | -¥108K | -¥25K | -¥60K | -¥60K | -¥100K |
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Extracted from XBRL: 43 / Derived from other figures: 1
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