LoiveLOIVE352A東証グロースサービス業FY ending Mar 2026, non-consolidated, J-GAAP
Out of every ¥100 of sales, about ¥6 is left as operating profit. Revenue changed +34.5% 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 |
|---|---|---|---|---|---|
| 2024 | 5.8% | 1.18× | 6.9% | 4.65× | 32.0% |
| 2025 | 5.9% | 1.29× | 7.6% | 4.75× | 36.1% |
| 2026 | 3.0% | 1.34× | 4.0% | 4.28× | 17.2% |
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 Mar 2024 | FY ending Mar 2025 | FY ending Mar 2026 |
|---|---|---|---|
| Revenue | 6,218 | 8,492 | 11,421 |
| Cost of revenue | 3,863 | 5,191 | 7,326 |
| Gross profit | 2,354 | 3,301 | 4,095 |
| SG&A | 1,627 | 2,297 | 3,372 |
| Operating income | 728 | 1,005 | 723 |
| Pretax income | 426 | 915 | 556 |
| Income tax | 63 | 414 | 213 |
| Net income attributable to owners | 363 | 500 | 343 |
| Operating margin | 11.7% | 11.8% | 6.3% |
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 Mar 2024 | FY ending Mar 2025 | FY ending Mar 2026 |
|---|---|---|---|
| Cash and equivalents | ¥1.01B | ¥1.52B | ¥1.16B |
| Total assets | ¥5.28B | ¥7.89B | ¥9.16B |
| Net assets | ¥1.14B | ¥1.64B | ¥2.35B |
| Share capital | ¥395M | ¥395M | ¥20.2M |
| Property, plant and equipment | ¥2.42B | ¥3.72B | ¥4.69B |
| Intangible assets excluding goodwill | ¥13.9M | ¥16.6M | ¥35.8M |
| Current assets | ¥1.94B | ¥2.92B | ¥2.93B |
| Current liabilities | ¥2B | ¥2.97B | ¥3.61B |
| Short-term borrowings | ¥30M | — | ¥100M |
| Long-term borrowings | ¥1.73B | ¥2.76B | ¥2.58B |
| Total liabilities | ¥4.15B | ¥6.26B | ¥6.82B |
| Equity attributable to owners of parent | ¥1.14B | ¥1.64B | ¥2.35B |
| Retained earnings | -¥58.5M | ¥442M | ¥785.3M |
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