mup holdings.mup holdings. Inc,3661東証プライムサービス業FY ending Mar 2026, consolidated, J-GAAP
Out of every ¥100 of sales, about ¥16 is left as operating profit. Revenue changed +23.0% from the prior year, operating profit +23.1%.
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 |
|---|---|---|---|---|---|
| 2022 | 7.2% | 0.96× | 6.9% | 2.52× | 17.3% |
| 2023 | 6.9% | 1.04× | 7.1% | 2.50× | 17.9% |
| 2024 | 8.0% | 1.03× | 8.2% | 2.56× | 21.1% |
| 2025 | 6.5% | 1.17× | 7.5% | 2.80× | 21.0% |
| 2026 | 9.4% | 1.13× | 10.6% | 3.12× | 33.0% |
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 | 13,574 | 15,936 | 18,574 | 25,782 | 31,715 |
| Cost of revenue | 9,225 | 10,902 | 12,519 | 17,962 | 22,846 |
| Gross profit | 4,348 | 5,033 | 6,054 | 7,819 | 8,869 |
| SG&A | 2,669 | 2,959 | 3,228 | 3,753 | 3,866 |
| Operating income | 1,679 | 2,074 | 2,825 | 4,065 | 5,003 |
| Pretax income | 1,711 | 2,068 | 2,798 | 3,238 | 5,016 |
| Income tax | 633 | 777 | 1,034 | 1,294 | 1,640 |
| Net income attributable to owners | 976 | 1,093 | 1,481 | 1,664 | 2,969 |
| Operating margin | 12.4% | 13.0% | 15.2% | 15.8% | 15.8% |
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 | ¥6.74B | ¥6.98B | ¥8.78B | ¥12.3B | ¥16.4B |
| Total assets | ¥14.2B | ¥16.4B | ¥19.5B | ¥24.7B | ¥31.6B |
| Net assets | ¥5.4B | ¥6.66B | ¥7.14B | ¥8.79B | ¥10.9B |
| Share capital | ¥317M | ¥317M | ¥317M | ¥317M | ¥317M |
| Property, plant and equipment | ¥1.08B | ¥993M | ¥1.2B | ¥1.32B | ¥1.25B |
| Intangible assets excluding goodwill | ¥1B | ¥1.23B | ¥699M | ¥276M | ¥344M |
| Goodwill | ¥546M | ¥327M | ¥109M | — | — |
| Investment securities | ¥1.41B | ¥2.05B | ¥1.85B | ¥1.98B | ¥3.63B |
| Current assets | ¥10.1B | ¥11.4B | ¥14.9B | ¥19.7B | ¥24.9B |
| Current liabilities | ¥8.64B | ¥9.65B | ¥12.2B | ¥15.7B | ¥20.5B |
| Total liabilities | ¥8.79B | ¥9.79B | ¥12.4B | ¥15.9B | ¥20.7B |
| Non-controlling interests | ¥264M | ¥461M | ¥760M | ¥1.05B | ¥1.55B |
| Equity attributable to owners of parent | ¥5.64B | ¥6.59B | ¥7.47B | ¥8.34B | ¥9.68B |
| Retained earnings | ¥1.82B | ¥2.66B | ¥3.78B | ¥4.96B | ¥7.28B |
| Treasury stock | -¥202M | -¥200M | -¥440M | -¥791M | -¥1.77B |
EDINET (FSA Japan)
有価証券報告書－第22期(2025/04/01－2026/03/31)
EDINET (FSA Japan)
有価証券報告書－第21期(2024/04/01－2025/03/31)
EDINET (FSA Japan)
有価証券報告書－第20期(2023/04/01－2024/03/31)
EDINET (FSA Japan)
有価証券報告書－第19期(2022/04/01－2023/03/31)
EDINET (FSA Japan)
訂正有価証券報告書－第18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17期(令和2年4月1日－令和3年3月31日)
Extracted from XBRL: 47 / Derived from other figures: 1
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