LivesenseLivesense Inc.6054東証スタンダードサービス業FY ending Dec 2025, consolidated, J-GAAP
It lost about ¥6 for every ¥100 of sales at the operating level. Revenue changed -10.8% from the prior year, operating profit -437.0%.
Net margin × asset turnover = ROA; ROA × financial leverage = ROE
| Period | Net margin | Asset turnover | ROA | Financial leverage | ROE |
|---|---|---|---|---|---|
| 2021 | — | —× | -24.4% | —× | — |
| 2022 | 11.3% | 1.14× | 12.9% | 1.41× | 18.1% |
| 2023 | 12.7% | 1.22× | 15.4% | 1.29× | 19.9% |
| 2024 | 3.1% | 1.30× | 4.0% | 1.20× | 4.9% |
| 2025 | — | —× | -0.5% | —× | — |
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 Dec 2021 | FY ending Dec 2022 | FY ending Dec 2023 | FY ending Dec 2024 | FY ending Dec 2025 |
|---|---|---|---|---|---|
| Revenue | 4,180 | 4,758 | 5,654 | 6,320 | 5,640 |
| Cost of revenue | 743 | 757 | 951 | 1,581 | 1,429 |
| Gross profit | 3,437 | 4,001 | 4,703 | 4,739 | 4,210 |
| SG&A | 4,549 | 3,717 | 4,218 | 4,629 | 4,579 |
| Operating income | -1,112 | 284 | 485 | 109 | -369 |
| Pretax income | -950 | 425 | 741 | 284 | 83 |
| Income tax | -6 | -113 | 25 | 68 | 87 |
| Net income attributable to owners | -944 | 538 | 716 | 197 | -22 |
| Operating margin | -26.6% | 6.0% | 8.6% | 1.7% | -6.5% |
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 Dec 2021 | FY ending Dec 2022 | FY ending Dec 2023 | FY ending Dec 2024 | FY ending Dec 2025 |
|---|---|---|---|---|---|
| Cash and equivalents | ¥2.71B | ¥3.56B | ¥3.65B | ¥3.93B | ¥3.64B |
| Total assets | ¥3.87B | ¥4.47B | ¥4.81B | ¥4.94B | ¥4.73B |
| Net assets | ¥3.1B | ¥3.36B | ¥3.98B | ¥4.21B | ¥4.21B |
| Share capital | ¥237.2M | ¥237.2M | ¥237.2M | ¥237.2M | ¥237.2M |
| Property, plant and equipment | — | ¥2.7M | ¥1.9M | ¥350K | ¥232K |
| Intangible assets excluding goodwill | — | — | ¥6.7M | ¥5.2M | ¥5.2M |
| Investment securities | ¥529.7M | ¥181.2M | ¥91.3M | ¥66.2M | ¥53.9M |
| Current assets | ¥3.34B | ¥4.12B | ¥4.56B | ¥4.77B | ¥4.64B |
| Current liabilities | ¥690.9M | ¥1.09B | ¥803.2M | ¥720.6M | ¥512.9M |
| Long-term borrowings | ¥14.7M | ¥19.6M | ¥19.6M | ¥9.8M | — |
| Total liabilities | ¥775.3M | ¥1.11B | ¥826.9M | ¥734.5M | ¥523.6M |
| Non-controlling interests | — | — | — | ¥18.6M | ¥37.4M |
| Equity attributable to owners of parent | ¥2.7B | ¥3.24B | ¥3.95B | ¥4.17B | ¥4.16B |
| Retained earnings | ¥2.44B | ¥2.98B | ¥3.7B | ¥3.89B | ¥3.86B |
| Treasury stock | -¥206.9M | -¥206.9M | -¥206.9M | -¥178.2M | -¥164.5M |
EDINET (FSA Japan)
有価証券報告書－第20期(2025/01/01－2025/12/31)
EDINET (FSA Japan)
有価証券報告書－第19期(2024/01/01－2024/12/31)
EDINET (FSA Japan)
有価証券報告書－第18期(2023/01/01－2023/12/31)
EDINET (FSA Japan)
有価証券報告書－第17期(2022/01/01－2022/12/31)
EDINET (FSA Japan)
有価証券報告書－第16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15期(令和2年1月1日－令和2年12月31日)
Extracted from XBRL: 44 / Derived from other figures: 1
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