PalmaPalma Co., Ltd.3461東証スタンダード不動産業FY ending Sep 2025, non-consolidated, J-GAAP
Out of every ¥100 of sales, about ¥6 is left as operating profit. Revenue changed -17.7% from the prior year, operating profit +19.3%.
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 | 2.2% | 0.85× | 1.9% | 1.97× | 3.7% |
| 2022 | 1.1% | 0.70× | 0.7% | 1.82× | 1.4% |
| 2023 | 4.8% | 0.65× | 3.1% | 1.62× | 5.0% |
| 2024 | 2.9% | 0.78× | 2.2% | 1.55× | 3.5% |
| 2025 | 5.3% | 0.63× | 3.3% | 1.54× | 5.1% |
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 Sep 2021 | FY ending Sep 2022 | FY ending Sep 2023 | FY ending Sep 2024 | FY ending Sep 2025 |
|---|---|---|---|---|---|
| Revenue | 3,637 | 2,778 | 2,354 | 2,811 | 2,312 |
| Cost of revenue | 2,665 | 2,061 | 1,484 | 1,913 | 1,296 |
| Gross profit | 972 | 717 | 871 | 898 | 1,016 |
| SG&A | 838 | 710 | 702 | 774 | 869 |
| Operating income | 134 | 7 | 168 | 124 | 148 |
| Pretax income | 119 | 29 | 169 | 129 | 187 |
| Income tax | 38 | -0 | 58 | 48 | 65 |
| Net income attributable to owners | 81 | 29 | 112 | 81 | 122 |
| Operating margin | 3.7% | 0.3% | 7.1% | 4.4% | 6.4% |
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 Sep 2021 | FY ending Sep 2022 | FY ending Sep 2023 | FY ending Sep 2024 | FY ending Sep 2025 |
|---|---|---|---|---|---|
| Cash and equivalents | ¥2.68B | ¥2.98B | ¥2.66B | ¥2.44B | ¥2.2B |
| Total assets | ¥4.3B | ¥3.63B | ¥3.64B | ¥3.54B | ¥3.79B |
| Net assets | ¥2.18B | ¥2.19B | ¥2.29B | ¥2.34B | ¥2.42B |
| Share capital | ¥596.8M | ¥599.9M | ¥599.9M | ¥600.3M | ¥600.3M |
| Property, plant and equipment | ¥49M | ¥49.9M | ¥42.9M | ¥37.7M | ¥39.4M |
| Intangible assets excluding goodwill | ¥28M | ¥19.5M | ¥15.5M | ¥20M | ¥17.1M |
| Investment securities | ¥11.4M | ¥11.4M | ¥5.4M | ¥5.4M | ¥5.5M |
| Current assets | ¥4.06B | ¥3.41B | ¥3.45B | ¥3.32B | ¥3.55B |
| Current liabilities | ¥1.36B | ¥844.2M | ¥666.9M | ¥606.6M | ¥813.8M |
| Short-term borrowings | ¥270M | ¥150M | ¥27M | — | ¥205M |
| Long-term borrowings | ¥747.2M | ¥589M | ¥676M | ¥524.9M | ¥452.1M |
| Total liabilities | ¥2.12B | ¥1.44B | ¥1.35B | ¥1.21B | ¥1.37B |
| Equity attributable to owners of parent | ¥2.18B | ¥2.19B | ¥2.29B | ¥2.34B | ¥2.42B |
| Retained earnings | ¥1.08B | ¥1.08B | ¥1.18B | ¥1.23B | ¥1.31B |
| Treasury stock | -¥132K | -¥173K | -¥173K | -¥173K | -¥173K |
EDINET (FSA Japan)
有価証券報告書－第58期(2024/10/01－2025/09/30)
EDINET (FSA Japan)
有価証券報告書－第57期(2023/10/01－2024/09/30)
EDINET (FSA Japan)
有価証券報告書－第56期(2022/10/01－2023/09/30)
EDINET (FSA Japan)
有価証券報告書－第55期(令和3年10月1日－令和4年9月30日)
EDINET (FSA Japan)
有価証券報告書－第54期(令和2年10月1日－令和3年9月30日)
EDINET (FSA Japan)
有価証券報告書－第53期(令和1年10月1日－令和2年9月30日)
Extracted from XBRL: 46 / Derived from other figures: 1
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