Living PlatformLiving Platform, Ltd.7091東証グロースサービス業FY ending Mar 2026, consolidated, J-GAAP

Living Platform revenue and profit

Out of every ¥100 of sales, about ¥2 is left as operating profit. Revenue changed +14.9% from the prior year, operating profit +37.1%.

Five-year trend

Revenue¥22.1B
FY ending Mar 2022: ¥11.6B¥11.6BFY ending Mar 2023: ¥13.7B¥13.7BFY ending Mar 2024: ¥16.7B¥16.7BFY ending Mar 2025: ¥19.2B¥19.2BFY ending Mar 2026: ¥22.1B¥22.1BFY22FY23FY24FY25FY26
Operating income¥467.9M
FY ending Mar 2022: ¥491.2M¥491.2MFY ending Mar 2023: -¥234.4M-¥234.4MFY ending Mar 2024: -¥81.5M-¥81.5MFY ending Mar 2025: ¥341.3M¥341.3MFY ending Mar 2026: ¥467.9M¥467.9MFY22FY23FY24FY25FY26
Operating margin2.1%
FY ending Mar 2022: 4.2%4.2%FY ending Mar 2023: -1.7%-1.7%FY ending Mar 2024: -0.5%-0.5%FY ending Mar 2025: 1.8%1.8%FY ending Mar 2026: 2.1%2.1%FY22FY23FY24FY25FY26

What drives ROE

Net margin × asset turnover = ROA; ROA × financial leverage = ROE

Net margin1.8%
Asset turnover1.75×
ROA3.2%
ROA3.2%
Financial leverage5.66×
ROE17.8%

Denominators: average assets and average equity. Derived from reported values; ROE is shown only for positive profit and equity.

Net margin1.8%
2022: 3.5%3.5%2023: 0.7%0.7%2024: 1.1%1.1%2025: 1.9%1.9%2026: 1.8%1.8%2223242526
Asset turnover1.75×
2022: 1.07×1.07×2023: 1.23×1.23×2024: 1.47×1.47×2025: 1.65×1.65×2026: 1.75×1.75×2223242526
ROA3.2%
2022: 3.8%3.8%2023: 0.8%0.8%2024: 1.7%1.7%2025: 3.1%3.1%2026: 3.2%3.2%2223242526
Financial leverage5.66×
2022: 8.03×8.03×2023: 7.95×7.95×2024: 7.33×7.33×2025: 6.37×6.37×2026: 5.66×5.66×2223242526
ROE17.8%
2022: 30.1%30.1%2023: 6.5%6.5%2024: 12.3%12.3%2025: 20.0%20.0%2026: 17.8%17.8%2223242526
PeriodNet marginAsset turnoverROAFinancial leverageROE
20223.5%1.07×3.8%8.03×30.1%
20230.7%1.23×0.8%7.95×6.5%
20241.1%1.47×1.7%7.33×12.3%
20251.9%1.65×3.1%6.37×20.0%
20261.8%1.75×3.2%5.66×17.8%

Financial leverage can raise ROE; a higher value alone does not describe a company's overall condition.

Asset intensity and goodwill

Annual trends in tangible-asset ratios and goodwill balance.

PPE ÷ revenue25.0%
2021: 46.5%46.5%2022: 41.2%41.2%2023: 33.4%33.4%2024: 30.3%30.3%2025: 27.6%27.6%2026: 25.0%25.0%212223242526
PPE ÷ total assets42.2%
2021: 47.4%47.4%2022: 44.1%44.1%2023: 40.1%40.1%2024: 45.1%45.1%2025: 43.7%43.7%2026: 42.2%42.2%212223242526
Goodwill ÷ parent equity56.0%
2021: 4.8%4.8%2022: 72.6%72.6%2023: 68.4%68.4%2024: 78.4%78.4%2025: 58.5%58.5%2026: 56.0%56.0%212223242526
Goodwill balance¥1.36B
2021: ¥53.8M¥53.8M2022: ¥983M¥983M2023: ¥989.9M¥989.9M2024: ¥1.28B¥1.28B2025: ¥1.18B¥1.18B2026: ¥1.36B¥1.36B212223242526

Ratios are derived from reported values. Goodwill is shown only when separately reported; it is not inferred from combined intangible assets. Definition

Investment and working-capital efficiency

Track R&D investment and how long operating capital remains tied up before sales turn into cash.

Receivable days—
2021: 52d52d2022: 49d49d2023: 45d45d2024: 29d29d212223242526

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.

Income statement (JPY millions)

ItemFY ending Mar 2022FY ending Mar 2023FY ending Mar 2024FY ending Mar 2025FY ending Mar 2026
Revenue11,62513,69416,66319,20522,058
Cost of revenue10,29312,41515,21617,26519,748
Gross profit1,3321,2791,4471,9402,309
SG&A8411,5141,5281,5991,841
Operating income491-234-81341468
Pretax income599219258358505
Income tax19112769-8109
Net income attributable to owners40892189366397
Operating margin4.2%-1.7%-0.5%1.8%2.1%

Balance sheet (reported items)

Year-end figures from filings. Unreported items are omitted. Interest-bearing debt excludes lease liabilities.

Assets

Cash 11%
Property, plant and equipment 42%
Intangibles and goodwill 22%
1%
Other assets 24%

Funding

Other liabilities 81%
Equity 19%

Each bar totals 100% of assets; other is the residual.

ItemFY ending Mar 2022FY ending Mar 2023FY ending Mar 2024FY ending Mar 2025FY ending Mar 2026
Cash and equivalents¥1.75B¥1.88B¥1.13B¥1.59B¥1.48B
Total assets¥10.9B¥11.4B¥11.2B¥12.1B¥13.1B
Net assets¥1.35B¥1.47B¥1.66B¥2.05B¥2.5B
Share capital¥357.8M¥359M¥359M¥368.2M¥375.4M
Trade receivables¥1.56B¥1.68B¥1.35B——
Property, plant and equipment¥4.79B¥4.57B¥5.05B¥5.29B¥5.53B
Intangible assets excluding goodwill¥1.06B¥1.1B¥1.38B¥1.27B¥1.45B
Goodwill¥983M¥989.9M¥1.28B¥1.18B¥1.36B
Investment securities¥88.8M¥115M¥89.2M¥70.4M¥63.7M
Current assets¥3.8B¥4.41B¥3.26B¥3.87B¥4.17B
Current liabilities¥3.02B¥3.99B¥3.02B¥2.7B¥3.09B
Short-term borrowings¥287.5M¥925.6M¥150M¥130.6M¥211.1M
Long-term borrowings¥4.83B¥4.11B¥4.47B¥5.14B¥5.11B
Total liabilities¥9.52B¥9.94B¥9.53B¥10.1B¥10.6B
Non-controlling interests————¥1.7M
Equity attributable to owners of parent¥1.35B¥1.45B¥1.64B¥2.02B¥2.43B
Retained earnings-¥221.6M¥263.3M¥452.7M¥818.3M¥1.22B
Treasury stock-¥79.4M-¥79.5M-¥79.5M——

Sources

Show source documents (6)
  • EDINET (FSA Japan)

    有価証券報告書-第15期(2025/04/01-2026/03/31)

    ID S100YKPS2026-06-25Open
  • EDINET (FSA Japan)

    有価証券報告書-第14期(2024/04/01-2025/03/31)

    ID S100W8O42025-06-30Open
  • EDINET (FSA Japan)

    有価証券報告書-第13期(2023/04/01-2024/03/31)

    ID S100TXWH2024-06-28Open
  • EDINET (FSA Japan)

    訂正有価証券報告書-第12期(2022/04/01-2023/03/31)

    ID S100RSBM2023-08-31Open
  • EDINET (FSA Japan)

    訂正有価証券報告書-第11期(令和3年4月1日-令和4年3月31日)

    ID S100PQB22022-12-01Open
  • EDINET (FSA Japan)

    有価証券報告書-第10期(令和2年4月1日-令和3年3月31日)

    ID S100LVEH2021-06-30Open

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