Nippon Ski Resort DevelopmentNippon Ski Resort Development Co. Ltd.6040東証グロースサービス業FY ending Jul 2025, consolidated, J-GAAP
Out of every ¥100 of sales, about ¥22 is left as operating profit. Revenue changed +26.9% from the prior year, operating profit +44.7%.
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 | — | —× | -6.9% | —× | — |
| 2022 | 0.6% | 0.79× | 0.5% | 1.47× | 0.7% |
| 2023 | 13.8% | 0.93× | 12.9% | 1.42× | 18.3% |
| 2024 | 13.3% | 0.89× | 11.8% | 1.51× | 17.8% |
| 2025 | 15.2% | 0.86× | 13.0% | 1.64× | 21.3% |
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 Jul 2021 | FY ending Jul 2022 | FY ending Jul 2023 | FY ending Jul 2024 | FY ending Jul 2025 |
|---|---|---|---|---|---|
| Revenue | 4,547 | 5,569 | 6,899 | 8,245 | 10,462 |
| Cost of revenue | 3,371 | 3,666 | 4,071 | 4,688 | 5,793 |
| Gross profit | 1,176 | 1,903 | 2,827 | 3,557 | 4,669 |
| SG&A | 1,604 | 1,649 | 1,791 | 2,004 | 2,423 |
| Operating income | -429 | 254 | 1,036 | 1,552 | 2,246 |
| Pretax income | -324 | 263 | 1,072 | 1,537 | 2,214 |
| Income tax | 213 | 194 | 85 | 333 | 481 |
| Net income attributable to owners | -480 | 32 | 953 | 1,094 | 1,586 |
| Operating margin | -9.4% | 4.6% | 15.0% | 18.8% | 21.5% |
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 Jul 2021 | FY ending Jul 2022 | FY ending Jul 2023 | FY ending Jul 2024 | FY ending Jul 2025 |
|---|---|---|---|---|---|
| Cash and equivalents | ¥1.96B | ¥2.37B | ¥1.74B | ¥3.14B | ¥3.46B |
| Total assets | ¥6.91B | ¥7.2B | ¥7.61B | ¥11B | ¥13.4B |
| Net assets | ¥5.11B | ¥5.06B | ¥5.92B | ¥7.06B | ¥8.7B |
| Share capital | ¥1B | ¥1B | ¥1B | ¥1B | ¥1B |
| Inventories | ¥163.6M | ¥218.3M | ¥205.1M | ¥369.5M | ¥988M |
| Property, plant and equipment | ¥4.01B | ¥3.97B | ¥4.72B | ¥6.5B | ¥7.64B |
| Intangible assets excluding goodwill | ¥45.4M | ¥46.1M | ¥33.8M | ¥20.9M | ¥129.6M |
| Goodwill | — | — | — | — | ¥69.6M |
| Investment securities | ¥9.5M | ¥9.5M | ¥9.5M | ¥9.5M | ¥9.2M |
| Current assets | ¥2.64B | ¥3.03B | ¥2.55B | ¥4.05B | ¥5.24B |
| Current liabilities | ¥396.8M | ¥1.7B | ¥1.31B | ¥1.5B | ¥2.01B |
| Long-term borrowings | ¥1.23B | ¥300M | ¥305M | ¥2.34B | ¥2.66B |
| Total liabilities | ¥1.8B | ¥2.13B | ¥1.69B | ¥3.93B | ¥4.7B |
| Non-controlling interests | ¥197.9M | ¥220.2M | ¥240.7M | ¥335.6M | ¥458.2M |
| Equity attributable to owners of parent | ¥4.85B | ¥4.78B | ¥5.63B | ¥6.67B | ¥8.2B |
| Retained earnings | ¥3.05B | ¥2.98B | ¥3.83B | ¥4.81B | ¥6.25B |
| Treasury stock | -¥600.8M | -¥600.8M | -¥599.7M | -¥558.5M | -¥502.9M |
EDINET (FSA Japan)
有価証券報告書－第20期(2024/08/01－2025/07/31)
EDINET (FSA Japan)
有価証券報告書－第19期(2023/08/01－2024/07/31)
EDINET (FSA Japan)
有価証券報告書－第18期(2022/08/01－2023/07/31)
EDINET (FSA Japan)
有価証券報告書－第17期(令和3年8月1日－令和4年7月31日)
EDINET (FSA Japan)
有価証券報告書－第16期(令和2年8月1日－令和3年7月31日)
EDINET (FSA Japan)
有価証券報告書－第15期(令和1年8月1日－令和2年7月31日)
Extracted from XBRL: 52 / Derived from other figures: 1
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