PRAP JapanPRAP Japan,Inc.2449東証スタンダードサービス業FY ending Aug 2025, consolidated, J-GAAP
Out of every ¥100 of sales, about ¥10 is left as operating profit. Revenue changed +7.3% from the prior year, operating profit +25.4%.
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 | 1.7% | 1.39× | 2.4% | 1.40× | 3.3% |
| 2022 | 2.5% | 1.02× | 2.6% | 1.40× | 3.6% |
| 2023 | 6.6% | 1.00× | 6.6% | 1.40× | 9.2% |
| 2024 | 3.3% | 0.99× | 3.3% | 1.40× | 4.6% |
| 2025 | 6.4% | 1.06× | 6.8% | 1.38× | 9.4% |
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 Aug 2021 | FY ending Aug 2022 | FY ending Aug 2023 | FY ending Aug 2024 | FY ending Aug 2025 |
|---|---|---|---|---|---|
| Revenue | 8,212 | 6,274 | 6,636 | 6,885 | 7,388 |
| Cost of revenue | 6,380 | 4,047 | 4,014 | 4,292 | 4,609 |
| Gross profit | 1,831 | 2,227 | 2,622 | 2,593 | 2,779 |
| SG&A | 1,519 | 1,788 | 1,892 | 2,021 | 2,061 |
| Operating income | 313 | 440 | 730 | 573 | 718 |
| Pretax income | 325 | 314 | 747 | 444 | 732 |
| Income tax | 150 | 126 | 261 | 205 | 206 |
| Net income attributable to owners | 140 | 157 | 436 | 227 | 476 |
| Operating margin | 3.8% | 7.0% | 11.0% | 8.3% | 9.7% |
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 Aug 2021 | FY ending Aug 2022 | FY ending Aug 2023 | FY ending Aug 2024 | FY ending Aug 2025 |
|---|---|---|---|---|---|
| Cash and equivalents | ¥2.75B | ¥3.49B | ¥4.13B | ¥4.42B | ¥4.3B |
| Total assets | ¥5.91B | ¥6.41B | ¥6.85B | ¥7B | ¥7.01B |
| Net assets | ¥4.39B | ¥4.92B | ¥5.3B | ¥5.44B | ¥5.6B |
| Share capital | ¥470.8M | ¥470.8M | ¥470.8M | ¥470.8M | ¥470.8M |
| Trade receivables | ¥1.12B | — | — | — | — |
| Inventories | ¥190.8M | ¥116M | ¥128M | ¥253.6M | ¥167M |
| Property, plant and equipment | ¥63.8M | ¥185.2M | ¥199.4M | ¥178.5M | ¥141.6M |
| Intangible assets excluding goodwill | ¥524.9M | ¥523.7M | ¥483.1M | ¥338.6M | ¥288.9M |
| Goodwill | ¥442.8M | ¥393.8M | ¥326.4M | ¥170.7M | ¥112.5M |
| Investment securities | ¥50.5M | ¥59.6M | ¥67.2M | ¥82.6M | ¥323M |
| Current assets | ¥4.63B | ¥5B | ¥5.72B | ¥6.06B | ¥5.96B |
| Current liabilities | ¥1.32B | ¥1.35B | ¥1.45B | ¥1.51B | ¥1.38B |
| Trade payables | ¥678.7M | ¥688.2M | ¥607.3M | ¥664.8M | ¥518.3M |
| Long-term borrowings | ¥17.5M | ¥14M | ¥11M | — | — |
| Total liabilities | ¥1.52B | ¥1.49B | ¥1.55B | ¥1.56B | ¥1.41B |
| Non-controlling interests | ¥170.4M | ¥227.6M | ¥278.9M | ¥275.6M | ¥237.3M |
| Equity attributable to owners of parent | ¥4.21B | ¥4.6B | ¥4.9B | ¥4.98B | ¥5.2B |
| Retained earnings | ¥3.85B | ¥3.85B | ¥4.11B | ¥4.16B | ¥4.46B |
| Treasury stock | -¥528.3M | -¥249.4M | -¥218.2M | -¥191.7M | -¥175.9M |
EDINET (FSA Japan)
有価証券報告書－第55期(2024/09/01－2025/08/31)
EDINET (FSA Japan)
有価証券報告書－第54期(2023/09/01－2024/08/31)
EDINET (FSA Japan)
有価証券報告書－第53期(2022/09/01－2023/08/31)
EDINET (FSA Japan)
有価証券報告書－第52期(令和3年9月1日－令和4年8月31日)
EDINET (FSA Japan)
訂正有価証券報告書－第51期(令和2年9月1日－令和3年8月31日)
EDINET (FSA Japan)
有価証券報告書－第50期(令和1年9月1日－令和2年8月31日)
Extracted from XBRL: 50 / Derived from other figures: 1
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