LinicalLinical Co., Ltd.2183東証スタンダードサービス業FY ending Mar 2026, consolidated, J-GAAP
It lost about ¥24 for every ¥100 of sales at the operating level. Revenue changed -17.0% from the prior year.
Net margin × asset turnover = ROA; ROA × financial leverage = ROE
| Period | Net margin | Asset turnover | ROA | Financial leverage | ROE |
|---|---|---|---|---|---|
| 2022 | 6.8% | 0.74× | 5.0% | 2.55× | 12.8% |
| 2023 | 8.0% | 0.75× | 6.1% | 2.55× | 15.4% |
| 2024 | 2.7% | 0.68× | 1.9% | 2.62× | 4.9% |
| 2025 | — | —× | -3.1% | —× | — |
| 2026 | — | —× | -23.1% | —× | — |
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 | 11,555 | 12,517 | 12,308 | 10,437 | 8,666 |
| Cost of revenue | 7,944 | 8,355 | 8,530 | 8,061 | 7,542 |
| Gross profit | 3,612 | 4,162 | 3,778 | 2,376 | 1,124 |
| SG&A | 2,526 | 2,905 | 3,053 | 2,959 | 3,197 |
| Operating income | 1,086 | 1,257 | 726 | -583 | -2,073 |
| Pretax income | 1,032 | 1,379 | 660 | -513 | -3,014 |
| Income tax | 241 | 374 | 322 | 26 | 316 |
| Net income attributable to owners | 790 | 1,004 | 338 | -539 | -3,330 |
| Operating margin | 9.4% | 10.0% | 5.9% | -5.6% | -23.9% |
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 Mar 2022 | FY ending Mar 2023 | FY ending Mar 2024 | FY ending Mar 2025 | FY ending Mar 2026 |
|---|---|---|---|---|---|
| Cash and equivalents | ¥5.99B | ¥7.04B | ¥7.47B | ¥7.04B | ¥5.2B |
| Total assets | ¥15.7B | ¥17.5B | ¥18.5B | ¥16.8B | ¥12B |
| Net assets | ¥6.54B | ¥7.58B | ¥8.24B | ¥7.25B | ¥3.98B |
| Share capital | ¥214M | ¥214M | ¥214M | ¥214M | ¥214M |
| Property, plant and equipment | ¥664.1M | ¥625M | ¥518.8M | ¥395.4M | ¥319.9M |
| Intangible assets excluding goodwill | ¥3.57B | ¥3.51B | ¥3.67B | ¥3.24B | ¥2.25B |
| Goodwill | ¥3.41B | ¥3.38B | ¥3.55B | ¥3.14B | ¥2.18B |
| Investment securities | ¥347.7M | ¥372.8M | ¥272.2M | ¥272.5M | ¥245.4M |
| Current assets | ¥10.3B | ¥12B | ¥12.7B | ¥11.6B | ¥8.34B |
| Current liabilities | ¥5.48B | ¥6.74B | ¥7.77B | ¥7.48B | ¥6.38B |
| Short-term borrowings | ¥600M | ¥600M | ¥600M | ¥600M | ¥950M |
| Long-term borrowings | ¥2.53B | ¥1.99B | ¥1.5B | ¥1.1B | ¥699.9M |
| Total liabilities | ¥9.17B | ¥9.88B | ¥10.3B | ¥9.52B | ¥8.02B |
| Equity attributable to owners of parent | ¥6.16B | ¥6.85B | ¥6.87B | ¥5.99B | ¥2.3B |
| Retained earnings | ¥6.6B | ¥7.29B | ¥7.32B | ¥6.44B | ¥2.75B |
| Treasury stock | -¥657.5M | -¥657.5M | -¥657.5M | -¥657.5M | -¥657.5M |
EDINET (FSA Japan)
有価証券報告書－第21期(2025/04/01－2026/03/31)
EDINET (FSA Japan)
有価証券報告書－第20期(2024/04/01－2025/03/31)
EDINET (FSA Japan)
有価証券報告書－第19期(2023/04/01－2024/03/31)
EDINET (FSA Japan)
有価証券報告書－第18期(2022/04/01－2023/03/31)
EDINET (FSA Japan)
有価証券報告書－第17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16期(令和2年4月1日－令和3年3月31日)
Extracted from XBRL: 47 / Derived from other figures: 1
Spotted an error? Report it (corrections keep the original record)
Markdown with figures, units, periods and sources, ready to paste into ChatGPT or Claude.