LionLion Corporation4912東証プライム化学FY ending Dec 2025, consolidated, IFRS
Out of every ¥100 of sales, about ¥8 is left as operating profit. Revenue changed +2.2% from the prior year, operating profit +28.1%.
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 | 6.5% | 0.86× | 5.6% | 1.70× | 9.4% |
| 2022 | 5.6% | 0.87× | 4.9% | 1.74× | 8.5% |
| 2023 | 3.6% | 0.84× | 3.1% | 1.75× | 5.4% |
| 2024 | 5.1% | 0.84× | 4.3% | 1.71× | 7.4% |
| 2025 | 6.5% | 0.82× | 5.4% | 1.66× | 9.0% |
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 Dec 2021 | FY ending Dec 2022 | FY ending Dec 2023 | FY ending Dec 2024 | FY ending Dec 2025 |
|---|---|---|---|---|---|
| Revenue | 366,234 | 389,869 | 402,767 | 412,943 | 422,092 |
| Cost of revenue | 187,129 | 215,263 | 222,168 | 224,159 | 228,170 |
| Gross profit | 179,104 | 174,605 | 180,598 | 188,783 | 193,921 |
| SG&A | 148,181 | 151,046 | 160,465 | 162,450 | 163,161 |
| Operating income | 31,178 | 28,843 | 20,505 | 28,387 | 36,368 |
| Pretax income | 34,089 | 31,292 | 22,375 | 32,249 | 39,433 |
| Income tax | 8,657 | 8,182 | 5,687 | 8,177 | 8,383 |
| Net income attributable to owners | 23,759 | 21,939 | 14,624 | 21,197 | 27,587 |
| Operating margin | 8.5% | 7.4% | 5.1% | 6.9% | 8.6% |
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 2021 | FY ending Dec 2022 | FY ending Dec 2023 | FY ending Dec 2024 | FY ending Dec 2025 |
|---|---|---|---|---|---|
| Cash and equivalents | ¥97.3B | ¥101.1B | ¥85.5B | ¥102.2B | ¥88.1B |
| Total assets | ¥428B | ¥469.3B | ¥486.4B | ¥497.2B | ¥528.6B |
| Net assets | ¥265B | ¥279.2B | ¥298.1B | ¥315.7B | ¥348.4B |
| Share capital | ¥34.4B | ¥34.4B | ¥34.4B | ¥34.4B | ¥34.4B |
| Property, plant and equipment | ¥120.7B | ¥130.1B | ¥140.7B | ¥128.1B | ¥125.2B |
| Goodwill | ¥182M | ¥327M | ¥327M | ¥327M | ¥19.6B |
| Current assets | ¥232.2B | ¥237.7B | ¥232.3B | ¥251.4B | ¥254B |
| Total liabilities | ¥163B | ¥190.1B | ¥188.2B | ¥181.5B | ¥180.2B |
| Equity attributable to owners of parent | ¥251.6B | ¥264.3B | ¥280.3B | ¥293.7B | ¥322.7B |
| Retained earnings | ¥177.4B | ¥192.8B | ¥204.3B | ¥212.9B | ¥232.2B |
| Treasury stock | -¥4.73B | -¥8.06B | -¥7.87B | -¥8.73B | -¥3.3B |
EDINET (FSA Japan)
有価証券報告書－第165期(2025/01/01－2025/12/31)
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有価証券報告書－第164期(2024/01/01－2024/12/31)
EDINET (FSA Japan)
有価証券報告書－第163期(2023/01/01－2023/12/31)
EDINET (FSA Japan)
有価証券報告書－第162期(2022/01/01－2022/12/31)
EDINET (FSA Japan)
有価証券報告書－第161期(令和3年1月1日－令和3年12月31日)
EDINET (FSA Japan)
有価証券報告書－第160期(令和2年1月1日－令和2年12月31日)
Extracted from XBRL: 45 / Derived from other figures: 1
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