LiB ConsultingLiB Consulting Co.,Ltd.480A東証グロースサービス業FY ending Dec 2025, consolidated, J-GAAP
Out of every ¥100 of sales, about ¥14 is left as operating profit. Revenue changed +22.8% from the prior year, operating profit +105.5%.
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 |
|---|---|---|---|---|---|
| 2024 | 5.5% | 1.91× | 10.5% | 1.63× | 17.1% |
| 2025 | 8.4% | 1.75× | 14.6% | 1.42× | 20.9% |
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 2024 | FY ending Dec 2025 |
|---|---|---|
| Revenue | 4,977 | 6,109 |
| Cost of revenue | 2,552 | 3,109 |
| Gross profit | 2,425 | 3,000 |
| SG&A | 2,016 | 2,161 |
| Operating income | 408 | 839 |
| Pretax income | 464 | 845 |
| Income tax | 191 | 337 |
| Net income attributable to owners | 272 | 511 |
| Operating margin | 8.2% | 13.7% |
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 2024 | FY ending Dec 2025 |
|---|---|---|
| Cash and equivalents | ¥900.5M | ¥2.39B |
| Total assets | ¥2.6B | ¥4.38B |
| Net assets | ¥1.63B | ¥3.34B |
| Share capital | ¥10M | ¥608M |
| Property, plant and equipment | ¥274.4M | ¥250.7M |
| Intangible assets excluding goodwill | ¥436M | ¥529.2M |
| Goodwill | ¥375.5M | ¥463.3M |
| Investment securities | ¥115K | ¥115K |
| Current assets | ¥1.55B | ¥3.33B |
| Current liabilities | ¥912.1M | ¥975.5M |
| Short-term borrowings | ¥200M | — |
| Total liabilities | ¥972M | ¥1.04B |
| Non-controlling interests | ¥11.7M | ¥9M |
| Equity attributable to owners of parent | ¥1.6B | ¥3.3B |
| Retained earnings | ¥1.59B | ¥2.1B |
EDINET (FSA Japan)
有価証券報告書－第14期(2025/01/01－2025/12/31)
Extracted from XBRL: 45 / Derived from other figures: 1
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