Phil CompanyPhil Company,Inc.3267東証スタンダード建設業FY ending Nov 2025, consolidated, J-GAAP
Out of every ¥100 of sales, about ¥7 is left as operating profit. Revenue changed +14.6% from the prior year, operating profit +38.8%.
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 | 7.5% | 1.00× | 7.5% | 1.97× | 14.7% |
| 2022 | 3.2% | 0.86× | 2.8% | 1.96× | 5.5% |
| 2023 | 0.6% | 1.17× | 0.7% | 1.97× | 1.5% |
| 2024 | 3.6% | 1.11× | 4.0% | 2.28× | 9.2% |
| 2025 | 4.8% | 0.94× | 4.6% | 2.78× | 12.7% |
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 Nov 2021 | FY ending Nov 2022 | FY ending Nov 2023 | FY ending Nov 2024 | FY ending Nov 2025 |
|---|---|---|---|---|---|
| Revenue | 5,432 | 4,379 | 5,964 | 7,185 | 8,234 |
| Cost of revenue | 3,727 | 3,351 | 4,527 | 5,375 | 6,009 |
| Gross profit | 1,706 | 1,028 | 1,437 | 1,810 | 2,224 |
| SG&A | 981 | 858 | 1,222 | 1,386 | 1,635 |
| Operating income | 725 | 170 | 215 | 424 | 589 |
| Pretax income | 639 | 222 | 136 | 406 | 569 |
| Income tax | 232 | 80 | 98 | 144 | 171 |
| Net income attributable to owners | 407 | 142 | 38 | 262 | 398 |
| Operating margin | 13.3% | 3.9% | 3.6% | 5.9% | 7.2% |
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 Nov 2021 | FY ending Nov 2022 | FY ending Nov 2023 | FY ending Nov 2024 | FY ending Nov 2025 |
|---|---|---|---|---|---|
| Cash and equivalents | ¥4.19B | ¥2.25B | ¥2.15B | ¥4.82B | ¥4.93B |
| Total assets | ¥5.45B | ¥4.75B | ¥5.45B | ¥7.5B | ¥9.94B |
| Net assets | ¥2.77B | ¥2.44B | ¥2.73B | ¥2.98B | ¥3.34B |
| Share capital | ¥789.6M | ¥789.6M | ¥789.6M | ¥789.6M | ¥789.6M |
| Property, plant and equipment | ¥329.8M | ¥301.5M | ¥504.6M | ¥482.2M | ¥477.8M |
| Intangible assets excluding goodwill | ¥168.8M | ¥144.4M | ¥141.9M | ¥106.8M | ¥73.2M |
| Goodwill | ¥161.4M | ¥135.2M | ¥109.1M | ¥82.9M | ¥56.7M |
| Investment securities | ¥90.6M | ¥103.1M | ¥105.9M | ¥15.6M | ¥311.7M |
| Current assets | ¥4.58B | ¥3.89B | ¥4.43B | ¥6.62B | ¥8.73B |
| Current liabilities | ¥2.13B | ¥1.53B | ¥1.62B | ¥3.27B | ¥4.79B |
| Short-term borrowings | — | — | ¥437.5M | ¥424.1M | ¥920M |
| Long-term borrowings | ¥202.8M | ¥439.2M | ¥684M | ¥826.1M | ¥1.34B |
| Total liabilities | ¥2.68B | ¥2.31B | ¥2.72B | ¥4.52B | ¥6.6B |
| Non-controlling interests | ¥977K | ¥892K | — | — | — |
| Equity attributable to owners of parent | ¥2.77B | ¥2.44B | ¥2.73B | ¥2.96B | ¥3.31B |
| Retained earnings | ¥1.8B | ¥1.94B | ¥1.85B | ¥2.08B | ¥2.43B |
| Treasury stock | -¥609.7M | -¥1.08B | -¥701M | -¥701M | -¥701M |
EDINET (FSA Japan)
有価証券報告書－第21期(2024/12/01－2025/11/30)
EDINET (FSA Japan)
有価証券報告書－第20期(2023/12/01－2024/11/30)
EDINET (FSA Japan)
有価証券報告書－第19期(2022/12/01－2023/11/30)
EDINET (FSA Japan)
有価証券報告書－第18期(2021/12/01－2022/11/30)
EDINET (FSA Japan)
有価証券報告書－第17期(令和2年12月1日－令和3年11月30日)
EDINET (FSA Japan)
有価証券報告書－第16期(令和1年12月1日－令和2年11月30日)
Extracted from XBRL: 48 / Derived from other figures: 1
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