Koyou RentiaKoyou Rentia Co.,Ltd.7081東証スタンダードサービス業FY ending Dec 2025, consolidated, J-GAAP
Out of every ¥100 of sales, about ¥9 is left as operating profit. Revenue changed +8.9% from the prior year, operating profit +44.4%.
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 | 6.4% | 1.56× | 10.0% | 2.13× | 21.3% |
| 2022 | 4.8% | 1.61× | 7.7% | 2.12× | 16.3% |
| 2023 | 5.2% | 1.70× | 8.8% | 2.05× | 18.1% |
| 2024 | 4.9% | 1.70× | 8.2% | 1.83× | 15.1% |
| 2025 | 5.6% | 1.79× | 10.0% | 1.65× | 16.5% |
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 | 23,995 | 26,188 | 30,961 | 31,861 | 34,702 |
| Cost of revenue | 14,031 | 14,701 | 18,434 | 19,238 | 20,388 |
| Gross profit | 9,963 | 11,487 | 12,527 | 12,623 | 14,313 |
| SG&A | 7,441 | 9,056 | 10,083 | 10,541 | 11,308 |
| Operating income | 2,522 | 2,431 | 2,443 | 2,082 | 3,006 |
| Pretax income | 2,453 | 2,214 | 2,534 | 2,180 | 2,990 |
| Income tax | 920 | 964 | 930 | 631 | 1,052 |
| Net income attributable to owners | 1,533 | 1,249 | 1,605 | 1,549 | 1,937 |
| Operating margin | 10.5% | 9.3% | 7.9% | 6.5% | 8.7% |
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 Dec 2021 | FY ending Dec 2022 | FY ending Dec 2023 | FY ending Dec 2024 | FY ending Dec 2025 |
|---|---|---|---|---|---|
| Cash and equivalents | ¥2.11B | ¥2.38B | ¥2.93B | ¥2.1B | ¥3.56B |
| Total assets | ¥15.3B | ¥17.2B | ¥19.3B | ¥18.3B | ¥20.5B |
| Net assets | ¥7.22B | ¥8.24B | ¥9.78B | ¥11.1B | ¥12.6B |
| Share capital | ¥879M | ¥879M | ¥910.3M | ¥963.9M | ¥992.5M |
| Trade receivables | ¥2.94B | ¥3.37B | ¥4.18B | ¥3.84B | ¥4.17B |
| Property, plant and equipment | ¥6.77B | ¥7.25B | ¥7.74B | ¥7.75B | ¥7.72B |
| Intangible assets excluding goodwill | ¥107.7M | ¥985.3M | ¥949M | ¥886.8M | ¥767.1M |
| Goodwill | — | ¥318.2M | ¥274.3M | ¥230.4M | ¥186.5M |
| Investment securities | ¥666.7M | ¥486.7M | ¥270.1M | ¥263.8M | ¥214.8M |
| Current assets | ¥6.88B | ¥7.53B | ¥9.26B | ¥8.24B | ¥10.5B |
| Current liabilities | ¥7.22B | ¥7.51B | ¥8.71B | ¥6.57B | ¥7.09B |
| Trade payables | ¥1.98B | ¥2.18B | ¥2.59B | ¥2.18B | — |
| Short-term borrowings | ¥1.7B | ¥1.2B | ¥900M | ¥1B | — |
| Long-term borrowings | — | ¥622.4M | ¥87.6M | — | — |
| Total liabilities | ¥8.13B | ¥8.96B | ¥9.49B | ¥7.24B | ¥7.91B |
| Equity attributable to owners of parent | ¥7.19B | ¥8.18B | ¥9.6B | ¥11B | ¥12.5B |
| Retained earnings | ¥5.39B | ¥6.37B | ¥7.73B | ¥8.98B | ¥10.5B |
| Treasury stock | -¥103K | -¥197K | -¥522K | -¥522K | -¥522K |
EDINET (FSA Japan)
有価証券報告書－第56期(2025/01/01－2025/12/31)
EDINET (FSA Japan)
有価証券報告書－第55期(2024/01/01－2024/12/31)
EDINET (FSA Japan)
有価証券報告書－第54期(2023/01/01－2023/12/31)
EDINET (FSA Japan)
有価証券報告書－第53期(2022/01/01－2022/12/31)
EDINET (FSA Japan)
有価証券報告書－第52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51期(令和2年1月1日－令和2年12月31日)
Extracted from XBRL: 49 / Derived from other figures: 1
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