Lipps CO,.LIPPS CO,.LTD373A東証グロース化学FY ending Aug 2025, non-consolidated, J-GAAP
Out of every ¥100 of sales, about ¥22 is left as operating profit. Revenue changed +17.2% from the prior year, operating profit +31.7%.
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 |
|---|---|---|---|---|---|
| 2024 | 11.3% | 1.16× | 13.0% | 1.15× | 15.0% |
| 2025 | 14.8% | 1.20× | 17.8% | 1.14× | 20.3% |
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 Aug 2024 | FY ending Aug 2025 |
|---|---|---|
| Revenue | 3,761 | 4,410 |
| Cost of revenue | 1,534 | 1,851 |
| Gross profit | 2,227 | 2,559 |
| SG&A | 1,506 | 1,609 |
| Operating income | 721 | 949 |
| Pretax income | 599 | 943 |
| Income tax | 175 | 290 |
| Net income attributable to owners | 424 | 652 |
| Operating margin | 19.2% | 21.5% |
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 Aug 2024 | FY ending Aug 2025 |
|---|---|---|
| Cash and equivalents | ¥1.86B | ¥2.65B |
| Total assets | ¥3.25B | ¥4.07B |
| Net assets | ¥2.82B | ¥3.62B |
| Share capital | ¥100M | ¥172M |
| Property, plant and equipment | ¥43.4M | ¥37.5M |
| Intangible assets excluding goodwill | ¥25.5M | ¥23.4M |
| Current assets | ¥3.06B | ¥3.94B |
| Current liabilities | ¥402.9M | ¥432.4M |
| Total liabilities | ¥429.4M | ¥456.1M |
| Equity attributable to owners of parent | ¥2.82B | ¥3.62B |
| Retained earnings | ¥1.21B | ¥1.86B |
EDINET (FSA Japan)
有価証券報告書－第18期(2024/09/01－2025/08/31)
Extracted from XBRL: 40 / Derived from other figures: 1
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