M&A Capital PartnersM&A Capital Partners Co.,Ltd.6080東証プライムサービス業FY ending Sep 2025, consolidated, IFRS
Out of every ¥100 of sales, about ¥32 is left as operating profit. Revenue changed +17.1% from the prior year, operating profit +9.7%.
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 |
|---|---|---|---|---|---|
| 2021 | 28.4% | 0.49× | 14.0% | 1.21× | 16.9% |
| 2022 | 32.8% | 0.59× | 19.2% | 1.22× | 23.5% |
| 2023 | 20.3% | 0.47× | 9.4% | 1.30× | 12.3% |
| 2024 | 23.5% | 0.38× | 8.9% | 1.32× | 11.8% |
| 2025 | 22.6% | 0.42× | 9.4% | 1.29× | 12.2% |
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 Sep 2021 | FY ending Sep 2022 | FY ending Sep 2023 | FY ending Sep 2024 | FY ending Sep 2025 |
|---|---|---|---|---|---|
| Revenue | 15,161 | 20,706 | 20,851 | 19,167 | 22,449 |
| Cost of revenue | 5,391 | 7,074 | 6,572 | 6,858 | 8,295 |
| Gross profit | 9,770 | 13,633 | 14,279 | 12,308 | 14,154 |
| SG&A | 3,198 | 3,920 | 6,829 | 5,813 | 6,205 |
| Operating income | 6,572 | 9,713 | 7,450 | 6,497 | 7,127 |
| Pretax income | 6,588 | 9,766 | 7,471 | 6,474 | 7,202 |
| Income tax | 2,276 | 2,971 | 3,245 | 1,963 | 2,132 |
| Net income attributable to owners | 4,312 | 6,795 | 4,226 | 4,511 | 5,071 |
| Operating margin | 43.3% | 46.9% | 35.7% | 33.9% | 31.7% |
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 Sep 2021 | FY ending Sep 2022 | FY ending Sep 2023 | FY ending Sep 2024 | FY ending Sep 2025 |
|---|---|---|---|---|---|
| Cash and equivalents | ¥23.3B | ¥31.7B | ¥35.3B | ¥35.1B | ¥16.2B |
| Total assets | ¥30.8B | ¥39.9B | ¥49.5B | ¥51.8B | ¥55.8B |
| Net assets | ¥25.8B | ¥32.6B | ¥36.6B | ¥40B | ¥43.3B |
| Share capital | ¥2.88B | ¥2.89B | ¥2.92B | ¥2.92B | ¥2.92B |
| Property, plant and equipment | ¥230.7M | ¥169.3M | ¥1.23B | ¥1.13B | ¥923.8M |
| Intangible assets excluding goodwill | ¥1.18B | ¥968.4M | ¥773.4M | ¥541.9M | — |
| Goodwill | ¥967.3M | ¥773.8M | ¥580.4M | ¥386.9M | — |
| Investment securities | — | — | — | ¥2.82B | — |
| Current assets | ¥27.7B | ¥36.7B | ¥40B | ¥40.6B | ¥46.9B |
| Current liabilities | ¥4.69B | ¥6.42B | ¥5.43B | ¥5.6B | — |
| Total liabilities | ¥4.95B | ¥7.31B | ¥12.9B | ¥11.8B | ¥12.5B |
| Equity attributable to owners of parent | ¥25.5B | ¥32.3B | ¥36.6B | ¥40B | ¥43.3B |
| Retained earnings | ¥19.8B | ¥26.5B | ¥30.4B | ¥33.8B | ¥37.6B |
| Treasury stock | -¥353K | -¥353K | -¥353K | -¥353K | -¥419K |
EDINET (FSA Japan)
有価証券報告書－第20期(2024/10/01－2025/09/30)
EDINET (FSA Japan)
訂正有価証券報告書－第19期(2023/10/01－2024/09/30)
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有価証券報告書－第18期(2022/10/01－2023/09/30)
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有価証券報告書－第17期(令和3年10月1日－令和4年9月30日)
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有価証券報告書－第16期(令和2年10月1日－令和3年9月30日)
EDINET (FSA Japan)
有価証券報告書－第15期(令和1年10月1日－令和2年9月30日)
Extracted from XBRL: 42 / Derived from other figures: 1
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