Material GroupMaterial Group inc.156A東証グロースサービス業FY ending Aug 2025, consolidated, J-GAAP
Out of every ¥100 of sales, about ¥13 is left as operating profit. Revenue changed +19.1% from the prior year, operating profit +2.7%.
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 |
|---|---|---|---|---|---|
| 2023 | 9.4% | 1.77× | 16.6% | 1.84× | 30.6% |
| 2024 | 13.4% | 1.79× | 24.1% | 1.71× | 41.1% |
| 2025 | 7.5% | 1.76× | 13.1% | 1.71× | 22.4% |
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
Track R&D investment and how long operating capital remains tied up before sales turn into cash.
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.
| Item | FY ending Aug 2023 | FY ending Aug 2024 | FY ending Aug 2025 |
|---|---|---|---|
| Revenue | 4,656 | 5,282 | 6,288 |
| Cost of revenue | 1,821 | 2,088 | 2,442 |
| Gross profit | 2,835 | 3,194 | 3,846 |
| SG&A | 2,122 | 2,384 | 3,014 |
| Operating income | 714 | 811 | 833 |
| Pretax income | 617 | 815 | 754 |
| Income tax | 179 | 105 | 285 |
| Net income attributable to owners | 438 | 710 | 469 |
| Operating margin | 15.3% | 15.3% | 13.2% |
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 Aug 2023 | FY ending Aug 2024 | FY ending Aug 2025 |
|---|---|---|---|
| Cash and equivalents | ¥614.9M | ¥1.12B | ¥1.26B |
| Total assets | ¥2.64B | ¥3.26B | ¥3.9B |
| Net assets | ¥1.43B | ¥2.03B | ¥2.21B |
| Share capital | ¥90M | ¥117.1M | ¥117.1M |
| Property, plant and equipment | ¥58.7M | ¥129.5M | ¥116.2M |
| Intangible assets excluding goodwill | ¥505.9M | ¥616.9M | ¥804.1M |
| Goodwill | ¥465.3M | ¥571.1M | ¥753.6M |
| Current assets | ¥1.69B | ¥1.96B | ¥2.45B |
| Current liabilities | ¥923.7M | ¥1.01B | ¥1.56B |
| Trade payables | ¥308.3M | ¥251M | ¥607.6M |
| Short-term borrowings | — | — | ¥115M |
| Long-term borrowings | ¥256.4M | ¥152.1M | ¥48.3M |
| Total liabilities | ¥1.21B | ¥1.23B | ¥1.68B |
| Non-controlling interests | — | — | ¥54.2M |
| Equity attributable to owners of parent | ¥1.43B | ¥2.02B | ¥2.16B |
| Retained earnings | ¥969.4M | ¥1.68B | ¥1.9B |
| Treasury stock | — | -¥123.7M | -¥176.5M |
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