Pepper Food ServicePEPPER FOOD SERVICE CO.,LTD.3053東証スタンダード小売業FY ending Dec 2025, non-consolidated, J-GAAP
Operating profit was close to zero, a slight profit per ¥100 of sales. Revenue changed +4.0% from the prior year, operating profit -44.7%.
Net margin × asset turnover = ROA; ROA × financial leverage = ROE
| Period | Net margin | Asset turnover | ROA | Financial leverage | ROE |
|---|---|---|---|---|---|
| 2021 | 2.0% | 1.74× | 3.6% | 3.43× | 12.2% |
| 2022 | — | —× | -22.5% | —× | — |
| 2023 | — | —× | -12.0% | —× | — |
| 2024 | 0.2% | 2.48× | 0.5% | 1.99× | 1.0% |
| 2025 | — | —× | -2.0% | —× | — |
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 Dec 2021 | FY ending Dec 2022 | FY ending Dec 2023 | FY ending Dec 2024 | FY ending Dec 2025 |
|---|---|---|---|---|---|
| Revenue | 18,950 | 14,775 | 14,587 | 13,988 | 14,553 |
| Cost of revenue | 10,046 | 6,703 | 6,263 | 5,698 | 5,742 |
| Gross profit | 8,904 | 8,072 | 8,324 | 8,290 | 8,811 |
| SG&A | 10,316 | 9,628 | 8,815 | 8,213 | 8,768 |
| Operating income | -1,412 | -1,555 | -490 | 76 | 42 |
| Pretax income | 472 | -1,868 | -636 | 59 | -52 |
| Income tax | 85 | 57 | 74 | 30 | 62 |
| Net income attributable to owners | 387 | -1,925 | -710 | 28 | -114 |
| Operating margin | -7.5% | -10.5% | -3.4% | 0.5% | 0.3% |
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 Dec 2021 | FY ending Dec 2022 | FY ending Dec 2023 | FY ending Dec 2024 | FY ending Dec 2025 |
|---|---|---|---|---|---|
| Cash and equivalents | ¥4.36B | ¥1.89B | ¥2.12B | ¥2.18B | ¥2B |
| Total assets | ¥10.9B | ¥6.22B | ¥5.64B | ¥5.64B | ¥5.98B |
| Net assets | ¥3.29B | ¥1.3B | ¥2.54B | ¥3.15B | ¥3.42B |
| Share capital | ¥4.78B | ¥23M | ¥10M | ¥10M | ¥10M |
| Property, plant and equipment | ¥2.99B | ¥1.11B | ¥762M | ¥700M | ¥848M |
| Intangible assets excluding goodwill | ¥81M | ¥64M | ¥55M | ¥67M | ¥261M |
| Goodwill | — | — | — | — | ¥177M |
| Investment securities | ¥16M | ¥16M | ¥17M | ¥20M | ¥47M |
| Current assets | ¥6.03B | ¥3.42B | ¥3.46B | ¥3.49B | ¥3.38B |
| Current liabilities | ¥4.82B | ¥3.2B | ¥2.29B | ¥1.72B | ¥1.79B |
| Short-term borrowings | ¥1.58B | ¥543M | ¥31M | — | — |
| Long-term borrowings | ¥1.41B | ¥583M | ¥31M | — | — |
| Total liabilities | ¥7.61B | ¥4.92B | ¥3.1B | ¥2.49B | ¥2.56B |
| Equity attributable to owners of parent | ¥3.17B | ¥1.26B | ¥2.53B | ¥3.15B | ¥3.38B |
| Retained earnings | -¥5.66B | -¥1.94B | -¥710M | ¥28M | -¥85M |
| Treasury stock | ¥0 | ¥0 | ¥0 | ¥0 | ¥0 |
EDINET (FSA Japan)
有価証券報告書－第41期(2025/01/01－2025/12/31)
EDINET (FSA Japan)
有価証券報告書－第40期(2024/01/01－2024/12/31)
EDINET (FSA Japan)
有価証券報告書－第39期(2023/01/01－2023/12/31)
EDINET (FSA Japan)
有価証券報告書－第38期(2022/01/01－2022/12/31)
EDINET (FSA Japan)
有価証券報告書－第37期(令和3年1月1日－令和3年12月31日)
EDINET (FSA Japan)
有価証券報告書－第36期(令和2年1月1日－令和2年12月31日)
Extracted from XBRL: 41 / Derived from other figures: 2
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