Liberaware218A東証グロース情報・通信業FY ending Jul 2025, consolidated, J-GAAP
It lost about ¥113 for every ¥100 of sales at the operating level. Revenue changed +72.6% from the prior year.
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 | — | —× | -59.7% | —× | — |
| 2024 | — | —× | -33.8% | —× | — |
| 2025 | 3.3% | 0.83× | 2.7% | 1.85× | 5.0% |
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 Jul 2023 | FY ending Jul 2024 | FY ending Jul 2025 |
|---|---|---|---|
| Revenue | 380 | 815 | 1,407 |
| Cost of revenue | 329 | 455 | 737 |
| Gross profit | 51 | 360 | 670 |
| SG&A | 682 | 801 | 2,259 |
| Operating income | -631 | -441 | -1,589 |
| Pretax income | -639 | -435 | 47 |
| Income tax | 2 | 3 | 1 |
| Net income attributable to owners | -641 | -438 | 46 |
| Operating margin | -166.2% | -54.1% | -112.9% |
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 Jul 2023 | FY ending Jul 2024 | FY ending Jul 2025 |
|---|---|---|---|
| Cash and equivalents | ¥608.7M | ¥1.06B | ¥752M |
| Total assets | ¥1.07B | ¥1.52B | ¥1.7B |
| Net assets | ¥563.3M | ¥865.6M | ¥932.6M |
| Share capital | ¥95M | ¥462.4M | ¥11.9M |
| Trade receivables | — | — | ¥323M |
| Property, plant and equipment | ¥178.9M | ¥113M | ¥129.4M |
| Intangible assets excluding goodwill | ¥4.9M | ¥5.2M | ¥4.3M |
| Current assets | ¥846.1M | ¥1.36B | ¥1.46B |
| Current liabilities | ¥202.8M | ¥359.1M | ¥556.3M |
| Short-term borrowings | — | — | ¥200M |
| Long-term borrowings | ¥308.2M | ¥292.7M | ¥211.8M |
| Total liabilities | ¥511M | ¥651.8M | ¥768.1M |
| Equity attributable to owners of parent | ¥563.2M | ¥860.1M | ¥919M |
| Retained earnings | -¥700.6M | -¥1.14B | ¥55M |
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