Management SolutionsManagement Solutions Co.,Ltd7033東証プライムサービス業FY ending Dec 2025, consolidated, J-GAAP
Out of every ¥100 of sales, about ¥12 is left as operating profit. Revenue changed +36.2% from the prior year, operating profit +24.2%.
Net margin × asset turnover = ROA; ROA × financial leverage = ROE
Denominators: ending assets and ending equity. Derived from reported values; ROE is shown only for positive profit and equity.
| Period | Net margin | Asset turnover | ROA | Financial leverage | ROE |
|---|---|---|---|---|---|
| 2023 | 9.6% | 2.41× | 23.0% | 1.68× | 38.8% |
| 2025 | 7.8% | 2.64× | 20.6% | 1.49× | 30.6% |
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 Oct 2023 | FY ending Dec 2025 |
|---|---|---|
| Revenue | 16,931 | 23,067 |
| Cost of revenue | 10,594 | 13,485 |
| Gross profit | 6,338 | 9,582 |
| SG&A | 4,130 | 6,839 |
| Operating income | 2,208 | 2,743 |
| Pretax income | 2,247 | 2,653 |
| Income tax | 611 | 835 |
| Net income attributable to owners | 1,621 | 1,799 |
| Operating margin | 13.0% | 11.9% |
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 Oct 2023 | FY ending Dec 2025 |
|---|---|---|
| Cash and equivalents | ¥2.64B | ¥2.98B |
| Total assets | ¥7.03B | ¥8.74B |
| Net assets | ¥4.3B | ¥6.05B |
| Share capital | ¥668.6M | ¥700.5M |
| Property, plant and equipment | ¥614.9M | ¥508.6M |
| Intangible assets excluding goodwill | ¥772M | ¥722.8M |
| Goodwill | ¥334.1M | ¥278.8M |
| Current assets | ¥4.98B | ¥6.95B |
| Current liabilities | ¥2.06B | ¥2.51B |
| Short-term borrowings | — | ¥200M |
| Long-term borrowings | ¥611.9M | ¥98.2M |
| Total liabilities | ¥2.73B | ¥2.7B |
| Non-controlling interests | ¥95.7M | ¥129.3M |
| Equity attributable to owners of parent | ¥4.18B | ¥5.88B |
| Retained earnings | ¥3.35B | ¥6.43B |
| Treasury stock | -¥390.3M | -¥1.84B |
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