LiguaLigua Inc.7090東証グロースサービス業FY ending Mar 2026, consolidated, J-GAAP
It lost about ¥5 for every ¥100 of sales at the operating level. Revenue changed -15.8% from the prior year.
Net margin × asset turnover = ROA; ROA × financial leverage = ROE
| Period | Net margin | Asset turnover | ROA | Financial leverage | ROE |
|---|---|---|---|---|---|
| 2022 | 2.3% | 0.98× | 2.2% | 2.87× | 6.3% |
| 2023 | — | —× | -23.3% | —× | — |
| 2024 | 3.0% | 0.95× | 2.9% | 7.56× | 21.7% |
| 2025 | — | —× | -8.6% | —× | — |
| 2026 | — | —× | -8.6% | —× | — |
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 Mar 2022 | FY ending Mar 2023 | FY ending Mar 2024 | FY ending Mar 2025 | FY ending Mar 2026 |
|---|---|---|---|---|---|
| Revenue | 3,203 | 2,838 | 3,430 | 2,872 | 2,419 |
| Cost of revenue | 1,568 | 1,613 | 1,551 | 1,167 | 996 |
| Gross profit | 1,635 | 1,225 | 1,879 | 1,706 | 1,423 |
| SG&A | 1,476 | 1,733 | 1,761 | 1,860 | 1,546 |
| Operating income | 159 | -508 | 118 | -155 | -123 |
| Pretax income | 119 | -886 | 125 | -170 | -114 |
| Income tax | 46 | -109 | 21 | 131 | 127 |
| Net income attributable to owners | 72 | -774 | 104 | -301 | -241 |
| Operating margin | 4.9% | -17.9% | 3.4% | -5.4% | -5.1% |
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 Mar 2022 | FY ending Mar 2023 | FY ending Mar 2024 | FY ending Mar 2025 | FY ending Mar 2026 |
|---|---|---|---|---|---|
| Cash and equivalents | ¥1.36B | ¥1.15B | ¥1.3B | ¥1.32B | ¥1.15B |
| Total assets | ¥3.28B | ¥3.37B | ¥3.87B | ¥3.14B | ¥2.49B |
| Net assets | ¥1.14B | ¥353.3M | ¥604.9M | ¥319.8M | ¥176.9M |
| Share capital | ¥476.4M | ¥477.5M | ¥551.2M | ¥551.3M | ¥597M |
| Property, plant and equipment | ¥117.3M | ¥139.8M | ¥117.8M | ¥109.1M | ¥94.8M |
| Intangible assets excluding goodwill | ¥949.2M | ¥447.6M | ¥334.5M | ¥148.6M | ¥115.9M |
| Goodwill | ¥165.9M | ¥143.4M | ¥123.7M | ¥106.6M | ¥89.6M |
| Current assets | ¥2.13B | ¥2.56B | ¥3.12B | ¥2.73B | ¥2.24B |
| Current liabilities | ¥1.05B | ¥1.95B | ¥2.48B | ¥2.05B | ¥1.79B |
| Short-term borrowings | — | ¥714M | ¥1.1B | ¥905.8M | ¥775.2M |
| Long-term borrowings | ¥1.07B | ¥1.05B | ¥764.6M | ¥752.2M | ¥493.6M |
| Total liabilities | ¥2.14B | ¥3.02B | ¥3.26B | ¥2.82B | ¥2.32B |
| Non-controlling interests | — | ¥161K | — | — | — |
| Equity attributable to owners of parent | ¥1.14B | ¥353.2M | ¥604.5M | ¥319.4M | ¥176.5M |
| Retained earnings | ¥284M | -¥491M | -¥387M | -¥688M | -¥929M |
| Treasury stock | -¥11.1M | -¥29.8M | -¥29.9M | -¥20M | -¥15.6M |
EDINET (FSA Japan)
有価証券報告書－第22期(2025/04/01－2026/03/31)
EDINET (FSA Japan)
訂正有価証券報告書－第21期(2024/04/01－2025/03/31)
EDINET (FSA Japan)
有価証券報告書－第20期(2023/04/01－2024/03/31)
EDINET (FSA Japan)
有価証券報告書－第19期(2022/04/01－2023/03/31)
EDINET (FSA Japan)
有価証券報告書－第18期(令和3年4月1日－令和4年3月31日)
EDINET (FSA Japan)
有価証券報告書－第17期(令和2年4月1日－令和3年3月31日)
Extracted from XBRL: 45 / Derived from other figures: 1
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