Precision System SciencePrecision System Science Co., Ltd.7707東証グロース精密機器FY ending Jun 2026, consolidated, J-GAAP
Out of every ¥100 of sales, about ¥4 is left as operating profit. Revenue changed +11.2% 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 |
|---|---|---|---|---|---|
| 2022 | 0.6% | 0.65× | 0.4% | 1.75× | 0.7% |
| 2023 | — | —× | -12.5% | —× | — |
| 2024 | — | —× | -13.9% | —× | — |
| 2025 | — | —× | -4.5% | —× | — |
| 2026 | 7.6% | 0.97× | 7.3% | 1.38× | 10.1% |
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
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 Jun 2022 | FY ending Jun 2023 | FY ending Jun 2024 | FY ending Jun 2025 | FY ending Jun 2026 |
|---|---|---|---|---|---|
| Revenue | 7,434 | 5,278 | 3,980 | 4,693 | 5,217 |
| Cost of revenue | 4,947 | 3,929 | 3,030 | 3,312 | 3,633 |
| Gross profit | 2,487 | 1,350 | 950 | 1,381 | 1,584 |
| SG&A | 2,335 | 2,462 | 1,907 | 1,503 | 1,383 |
| Operating income | 152 | -1,112 | -956 | -121 | 201 |
| Pretax income | 167 | -1,276 | -1,102 | -249 | 254 |
| Income tax | 122 | 48 | 19 | 5 | -140 |
| Net income attributable to owners | 45 | -1,324 | -1,121 | -253 | 395 |
| Operating margin | 2.0% | -21.1% | -24.0% | -2.6% | 3.9% |
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 Jun 2022 | FY ending Jun 2023 | FY ending Jun 2024 | FY ending Jun 2025 | FY ending Jun 2026 |
|---|---|---|---|---|---|
| Cash and equivalents | ¥2.74B | ¥2.43B | ¥1.9B | ¥1.04B | ¥1.37B |
| Total assets | ¥11.4B | ¥9.76B | ¥6.4B | ¥4.94B | ¥5.85B |
| Net assets | ¥6.51B | ¥5.22B | ¥4.14B | ¥3.76B | ¥4.09B |
| Share capital | ¥4.64B | ¥4.64B | ¥100M | ¥100M | ¥100M |
| Property, plant and equipment | ¥3.83B | ¥3.37B | ¥1.58B | ¥1.44B | ¥1.34B |
| Intangible assets excluding goodwill | ¥419.9M | ¥344.9M | ¥138.5M | ¥83.9M | ¥34.4M |
| Investment securities | ¥37.4M | ¥81.2M | ¥55.2M | ¥34M | ¥34M |
| Current assets | ¥6.99B | ¥5.87B | ¥4.61B | ¥3.37B | ¥4.09B |
| Current liabilities | ¥2.22B | ¥2.01B | ¥1.96B | ¥1.15B | ¥1.47B |
| Trade payables | ¥404.7M | ¥296.4M | ¥381.7M | ¥348.6M | ¥384M |
| Short-term borrowings | ¥1.1B | ¥800M | ¥800M | ¥500M | ¥600M |
| Long-term borrowings | ¥2.67B | ¥2.52B | ¥289.7M | ¥30M | ¥298.3M |
| Total liabilities | ¥4.9B | ¥4.54B | ¥2.25B | ¥1.18B | ¥1.76B |
| Equity attributable to owners of parent | ¥6.51B | ¥5.18B | ¥4.06B | ¥3.71B | ¥4.1B |
| Retained earnings | ¥731.7M | -¥592.6M | -¥1.71B | -¥1.97B | ¥706.2M |
| Treasury stock | -¥23.3M | -¥23.3M | -¥23.3M | -¥123.8M | -¥53.6M |
EDINET (FSA Japan)
有価証券報告書－第41期(2025/07/01－2026/06/30)
EDINET (FSA Japan)
有価証券報告書－第40期(2024/07/01－2025/06/30)
EDINET (FSA Japan)
有価証券報告書－第39期(2023/07/01－2024/06/30)
EDINET (FSA Japan)
有価証券報告書－第38期(2022/07/01－2023/06/30)
EDINET (FSA Japan)
有価証券報告書－第37期(令和3年7月1日－令和4年6月30日)
EDINET (FSA Japan)
有価証券報告書－第36期(令和2年7月1日－令和3年6月30日)
Extracted from XBRL: 50 / Derived from other figures: 1
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