PialaPIALA INC.7044東証スタンダードサービス業FY ending Dec 2025, consolidated, J-GAAP
Operating profit was close to zero, a slight profit per ¥100 of sales. Revenue changed +16.6% from the prior year, and it swung back to an operating profit.
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 | — | —× | -5.2% | —× | — |
| 2022 | — | —× | -4.7% | —× | — |
| 2023 | — | —× | -23.4% | —× | — |
| 2024 | — | —× | -2.9% | —× | — |
| 2025 | 1.3% | 3.72× | 4.7% | 7.76× | 36.6% |
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 Dec 2021 | FY ending Dec 2022 | FY ending Dec 2023 | FY ending Dec 2024 | FY ending Dec 2025 |
|---|---|---|---|---|---|
| Revenue | 11,677 | 11,775 | 9,065 | 13,489 | 15,731 |
| Cost of revenue | 9,718 | 9,616 | 7,297 | 11,399 | 13,314 |
| Gross profit | 1,958 | 2,160 | 1,768 | 2,090 | 2,417 |
| SG&A | 2,094 | 2,271 | 2,152 | 2,239 | 2,376 |
| Operating income | -136 | -111 | -384 | -149 | 41 |
| Pretax income | -255 | -276 | -878 | -98 | 182 |
| Income tax | 4 | -29 | 123 | 15 | -47 |
| Net income attributable to owners | -260 | -233 | -983 | -114 | 199 |
| Operating margin | -1.2% | -0.9% | -4.2% | -1.1% | 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 | ¥1.96B | ¥2.14B | ¥1.95B | ¥1.36B | ¥1.63B |
| Total assets | ¥5.03B | ¥4.86B | ¥3.54B | ¥4.26B | ¥4.2B |
| Net assets | ¥1.93B | ¥1.61B | ¥582.7M | ¥494.7M | ¥650.5M |
| Share capital | ¥850.1M | ¥850.3M | ¥851.3M | ¥866.3M | ¥50.1M |
| Trade receivables | ¥1.39B | ¥1.38B | ¥879.8M | ¥1.95B | ¥1.69B |
| Property, plant and equipment | ¥126.5M | ¥108.1M | ¥211K | ¥1.9M | ¥2.2M |
| Intangible assets excluding goodwill | ¥356.3M | ¥229.3M | ¥66.9M | ¥225.4M | ¥222.5M |
| Goodwill | ¥12.3M | ¥17.8M | ¥61M | ¥180.4M | ¥164.5M |
| Investment securities | ¥583.2M | ¥374.8M | ¥238.9M | ¥267.7M | ¥147.1M |
| Current assets | ¥3.68B | ¥3.81B | ¥3.06B | ¥3.59B | ¥3.55B |
| Current liabilities | ¥2.46B | ¥2.87B | ¥2.75B | ¥3.64B | ¥3.52B |
| Short-term borrowings | ¥820M | ¥1.35B | ¥1.13B | ¥1.14B | ¥1.35B |
| Long-term borrowings | ¥619.9M | ¥362.4M | ¥188.6M | ¥119.2M | ¥25.9M |
| Total liabilities | ¥3.1B | ¥3.25B | ¥2.96B | ¥3.76B | ¥3.55B |
| Non-controlling interests | ¥83.1M | ¥92.2M | ¥48.6M | ¥53.7M | ¥78.5M |
| Equity attributable to owners of parent | ¥1.78B | ¥1.5B | ¥529.7M | ¥450.1M | ¥639.8M |
| Retained earnings | ¥243.9M | -¥23.5M | -¥994.7M | -¥1.11B | -¥112.8M |
| Treasury stock | -¥121.8M | -¥142.2M | -¥142.2M | -¥142.2M | -¥142.2M |
EDINET (FSA Japan)
有価証券報告書－第22期(2025/01/01－2025/12/31)
EDINET (FSA Japan)
有価証券報告書－第21期(2024/01/01－2024/12/31)
EDINET (FSA Japan)
有価証券報告書－第20期(2023/01/01－2023/12/31)
EDINET (FSA Japan)
有価証券報告書－第19期(2022/01/01－2022/12/31)
EDINET (FSA Japan)
有価証券報告書－第18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17期(令和2年1月1日－令和2年12月31日)
Extracted from XBRL: 49 / Derived from other figures: 1
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