Medical System NetworkMEDICAL SYSTEM NETWORK Co., Ltd.4350東証スタンダード小売業FY ending Mar 2026, consolidated, J-GAAP
Out of every ¥100 of sales, about ¥3 is left as operating profit. Revenue changed +8.0% from the prior year, operating profit +5.0%.
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 |
|---|---|---|---|---|---|
| 2022 | 2.2% | 1.70× | 3.8% | 4.71× | 17.9% |
| 2023 | 1.5% | 1.70× | 2.5% | 4.62× | 11.5% |
| 2024 | 1.6% | 1.72× | 2.8% | 4.50× | 12.5% |
| 2025 | 1.0% | 1.76× | 1.8% | 4.41× | 8.0% |
| 2026 | 0.8% | 1.75× | 1.4% | 4.56× | 6.5% |
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 2022 | FY ending Mar 2023 | FY ending Mar 2024 | FY ending Mar 2025 | FY ending Mar 2026 |
|---|---|---|---|---|---|
| Revenue | 106,685 | 109,551 | 115,361 | 122,387 | 132,186 |
| Cost of revenue | 62,256 | 63,629 | 67,435 | 71,651 | 78,440 |
| Gross profit | 44,429 | 45,921 | 47,925 | 50,736 | 53,745 |
| SG&A | 40,576 | 42,758 | 44,093 | 47,582 | 50,432 |
| Operating income | 3,852 | 3,163 | 3,832 | 3,154 | 3,313 |
| Pretax income | 4,012 | 3,019 | 3,451 | 2,724 | 2,552 |
| Income tax | 1,624 | 1,389 | 1,579 | 1,424 | 1,437 |
| Net income attributable to owners | 2,394 | 1,610 | 1,860 | 1,262 | 1,070 |
| Operating margin | 3.6% | 2.9% | 3.3% | 2.6% | 2.5% |
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 2022 | FY ending Mar 2023 | FY ending Mar 2024 | FY ending Mar 2025 | FY ending Mar 2026 |
|---|---|---|---|---|---|
| Cash and equivalents | ¥8.17B | ¥8.11B | ¥8.24B | ¥8.43B | ¥7.74B |
| Total assets | ¥62.9B | ¥66.2B | ¥68.1B | ¥70.6B | ¥80.1B |
| Net assets | ¥13.3B | ¥14.5B | ¥15.2B | ¥16.3B | ¥17.4B |
| Share capital | ¥2.13B | ¥2.13B | ¥2.13B | ¥2.13B | ¥2.13B |
| Property, plant and equipment | ¥24.6B | ¥27.1B | ¥28.3B | ¥28.5B | ¥29.2B |
| Intangible assets excluding goodwill | ¥12.8B | ¥11.8B | ¥11.3B | ¥9.91B | ¥9.5B |
| Goodwill | ¥12.3B | ¥11.2B | ¥10.6B | ¥9.06B | ¥8.51B |
| Investment securities | ¥155M | ¥159M | ¥184M | ¥702M | ¥664M |
| Current assets | ¥18.7B | ¥20.3B | ¥20.8B | ¥22.6B | ¥31.8B |
| Current liabilities | ¥20.4B | ¥21.3B | ¥23.2B | ¥24.4B | ¥34.6B |
| Short-term borrowings | ¥1.02B | ¥1.02B | ¥588M | ¥588M | ¥9.76B |
| Long-term borrowings | ¥22.9B | ¥20.2B | ¥18.3B | ¥18.1B | ¥16.1B |
| Total liabilities | ¥49.7B | ¥51.7B | ¥52.9B | ¥54.2B | ¥62.7B |
| Non-controlling interests | ¥17M | ¥37M | ¥47M | ¥85M | ¥128M |
| Equity attributable to owners of parent | ¥13.4B | ¥14.6B | ¥15.3B | ¥16.2B | ¥16.9B |
| Retained earnings | ¥10.4B | ¥11.6B | ¥13.1B | ¥14B | ¥14.7B |
| Treasury stock | -¥326M | -¥326M | -¥882M | -¥891M | -¥891M |
EDINET (FSA Japan)
訂正有価証券報告書－第28期(2025/04/01－2026/03/31)
EDINET (FSA Japan)
有価証券報告書－第27期(2024/04/01－2025/03/31)
EDINET (FSA Japan)
有価証券報告書－第26期(2023/04/01－2024/03/31)
EDINET (FSA Japan)
有価証券報告書－第25期(2022/04/01－2023/03/31)
EDINET (FSA Japan)
有価証券報告書－第24期(令和3年4月1日－令和4年3月31日)
EDINET (FSA Japan)
有価証券報告書－第23期(令和2年4月1日－令和3年3月31日)
Extracted from XBRL: 52 / Derived from other figures: 1
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