Ocean SystemOCEAN SYSTEM CORPORATION3096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 ¥2 is left as operating profit. Revenue changed +5.5% from the prior year, operating profit +2.0%.
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 | 1.1% | 3.40× | 3.7% | 2.53× | 9.4% |
| 2023 | 0.5% | 3.58× | 1.7% | 2.53× | 4.2% |
| 2024 | 1.6% | 3.76× | 5.9% | 2.46× | 14.4% |
| 2025 | 1.2% | 3.82× | 4.4% | 2.31× | 10.2% |
| 2026 | 1.2% | 3.90× | 4.7% | 2.20× | 10.2% |
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 | 72,700 | 77,711 | 85,900 | 91,062 | 96,055 |
| Cost of revenue | 55,846 | 60,331 | 66,485 | 70,928 | 74,892 |
| Gross profit | 16,854 | 17,379 | 19,415 | 20,134 | 21,163 |
| SG&A | 15,435 | 16,250 | 17,495 | 18,382 | 19,376 |
| Operating income | 1,419 | 1,129 | 1,919 | 1,752 | 1,787 |
| Pretax income | 1,258 | 727 | 1,943 | 1,534 | 1,635 |
| Income tax | 460 | 369 | 606 | 484 | 490 |
| Net income attributable to owners | 799 | 358 | 1,337 | 1,050 | 1,145 |
| Operating margin | 2.0% | 1.5% | 2.2% | 1.9% | 1.9% |
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 Mar 2022 | FY ending Mar 2023 | FY ending Mar 2024 | FY ending Mar 2025 | FY ending Mar 2026 |
|---|---|---|---|---|---|
| Cash and equivalents | ¥3.49B | ¥3.38B | ¥4.77B | ¥4.65B | ¥4.34B |
| Total assets | ¥21.4B | ¥22B | ¥23.6B | ¥24.1B | ¥25.1B |
| Net assets | ¥8.85B | ¥9.07B | ¥10.4B | ¥11.2B | ¥12.1B |
| Share capital | ¥801.7M | ¥801.7M | ¥801.7M | ¥801.7M | ¥801.7M |
| Property, plant and equipment | ¥9.84B | ¥10B | ¥10.1B | ¥9.87B | ¥10.1B |
| Intangible assets excluding goodwill | ¥310.9M | ¥263.6M | ¥240.7M | ¥230.3M | ¥263.5M |
| Goodwill | ¥55.1M | ¥16.7M | ¥13M | ¥2.8M | ¥586K |
| Investment securities | ¥619.1M | ¥604.7M | ¥613.4M | ¥579.3M | ¥923.8M |
| Current assets | ¥8.65B | ¥9B | ¥10.7B | ¥11.2B | ¥11.4B |
| Current liabilities | ¥8.55B | ¥7.64B | ¥8.85B | ¥9.07B | ¥9.27B |
| Short-term borrowings | ¥1.25B | ¥945.7M | ¥737.8M | ¥709.1M | ¥724.9M |
| Long-term borrowings | ¥2B | ¥3.27B | ¥2.54B | ¥1.83B | ¥1.81B |
| Total liabilities | ¥12.5B | ¥12.9B | ¥13.3B | ¥12.9B | ¥13B |
| Equity attributable to owners of parent | ¥8.46B | ¥8.69B | ¥9.89B | ¥10.8B | ¥11.6B |
| Retained earnings | ¥8.46B | ¥8.69B | ¥9.89B | ¥10.8B | ¥11.7B |
| Treasury stock | -¥1.17B | -¥1.17B | -¥1.17B | -¥1.17B | -¥1.22B |
EDINET (FSA Japan)
有価証券報告書－第48期(2025/04/01－2026/03/31)
EDINET (FSA Japan)
有価証券報告書－第47期(2024/04/01－2025/03/31)
EDINET (FSA Japan)
有価証券報告書－第46期(2023/04/01－2024/03/31)
EDINET (FSA Japan)
有価証券報告書－第45期(2022/04/01－2023/03/31)
EDINET (FSA Japan)
有価証券報告書－第44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43期(令和2年4月1日－令和3年3月31日)
Extracted from XBRL: 50 / Derived from other figures: 1
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