Lion Office ProductsLION OFFICE PRODUCTS CORP.423A東証スタンダード卸売業FY ending Sep 2025, consolidated, J-GAAP
Out of every ¥100 of sales, about ¥3 is left as operating profit. Revenue changed +6.1% from the prior year, operating profit +9.2%.
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 | 2.8% | 1.85× | 5.2% | 3.27× | 16.9% |
| 2022 | 2.1% | 1.37× | 2.9% | 3.02× | 8.7% |
| 2023 | 2.4% | 1.41× | 3.5% | 2.64× | 9.1% |
| 2024 | 2.2% | 1.50× | 3.3% | 2.43× | 8.0% |
| 2025 | 2.5% | 1.53× | 3.8% | 2.34× | 8.8% |
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 Sep 2021 | FY ending Sep 2022 | FY ending Sep 2023 | FY ending Sep 2024 | FY ending Sep 2025 |
|---|---|---|---|---|---|
| Revenue | 47,924 | 33,945 | 33,021 | 34,894 | 37,022 |
| Cost of revenue | 38,763 | 25,790 | 24,873 | 26,244 | 27,964 |
| Gross profit | 9,160 | 8,154 | 8,148 | 8,650 | 9,058 |
| SG&A | 7,583 | 7,333 | 7,135 | 7,560 | 7,868 |
| Operating income | 1,577 | 820 | 1,012 | 1,089 | 1,189 |
| Pretax income | 1,613 | 1,037 | 1,112 | 1,134 | 1,274 |
| Income tax | 273 | 319 | 303 | 371 | 361 |
| Net income attributable to owners | 1,342 | 718 | 809 | 762 | 912 |
| Operating margin | 3.3% | 2.4% | 3.1% | 3.1% | 3.2% |
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 Sep 2021 | FY ending Sep 2022 | FY ending Sep 2023 | FY ending Sep 2024 | FY ending Sep 2025 |
|---|---|---|---|---|---|
| Cash and equivalents | ¥9.24B | ¥5.76B | ¥4.88B | ¥6.36B | ¥5.92B |
| Total assets | ¥25.9B | ¥23.6B | ¥23.3B | ¥23.3B | ¥25.1B |
| Net assets | ¥9.21B | ¥9.87B | ¥10.7B | ¥11.4B | ¥12.2B |
| Share capital | ¥2.68B | ¥2.68B | ¥2.68B | ¥2.68B | ¥2.68B |
| Trade receivables | ¥4.4B | ¥5.52B | ¥6.61B | ¥5.75B | ¥6.51B |
| Inventories | ¥3.85B | ¥3.46B | ¥3.83B | ¥4.08B | ¥5.61B |
| Property, plant and equipment | ¥5.37B | ¥5.43B | ¥5.42B | ¥5.26B | ¥5.38B |
| Intangible assets excluding goodwill | ¥333M | ¥627M | ¥669M | ¥531M | ¥448M |
| Investment securities | ¥105M | ¥103M | ¥152M | ¥189M | ¥255M |
| Current assets | ¥17.7B | ¥15.2B | ¥15.6B | ¥16.4B | ¥18.3B |
| Current liabilities | ¥12.2B | ¥8.98B | ¥9.08B | ¥9.38B | ¥10.4B |
| Trade payables | ¥6.85B | ¥6.44B | ¥6.79B | ¥6.61B | ¥7.28B |
| Short-term borrowings | ¥635M | ¥730M | ¥745M | ¥780M | ¥720M |
| Long-term borrowings | ¥403M | ¥541M | ¥430M | ¥356M | ¥351M |
| Total liabilities | ¥16.7B | ¥13.7B | ¥12.7B | ¥11.8B | ¥12.8B |
| Non-controlling interests | ¥17M | ¥0 | — | — | — |
| Equity attributable to owners of parent | ¥7.92B | ¥8.49B | ¥9.24B | ¥9.91B | ¥10.7B |
| Retained earnings | ¥3.11B | ¥3.68B | ¥4.43B | ¥5.1B | ¥5.93B |
| Treasury stock | -¥3M | -¥3M | -¥3M | -¥3M | -¥3M |
EDINET (FSA Japan)
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Extracted from XBRL: 52 / Derived from other figures: 1
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