PuequPuequ Co., LTD.9264東証スタンダード卸売業FY ending Aug 2025, consolidated, J-GAAP
Out of every ¥100 of sales, about ¥9 is left as operating profit. Revenue changed +20.8% from the prior year, operating profit +64.2%.
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 | 3.1% | 0.73× | 2.3% | 3.05× | 6.9% |
| 2022 | — | —× | -0.3% | —× | — |
| 2023 | 3.8% | 0.79× | 3.0% | 2.69× | 8.0% |
| 2024 | 2.3% | 0.79× | 1.9% | 2.62× | 4.8% |
| 2025 | 5.7% | 0.77× | 4.3% | 3.17× | 13.7% |
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
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 | 6,256 | 5,806 | 7,052 | 8,372 | 10,114 |
| Cost of revenue | 4,972 | 4,454 | 5,473 | 6,380 | 7,451 |
| Gross profit | 1,285 | 1,352 | 1,579 | 1,992 | 2,664 |
| SG&A | 1,008 | 1,077 | 1,176 | 1,437 | 1,752 |
| Operating income | 277 | 275 | 403 | 555 | 912 |
| Pretax income | 322 | 96 | 412 | 345 | 949 |
| Income tax | 129 | 120 | 147 | 149 | 375 |
| Net income attributable to owners | 193 | -24 | 265 | 196 | 574 |
| Operating margin | 4.4% | 4.7% | 5.7% | 6.6% | 9.0% |
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 | ¥1.54B | ¥1.17B | ¥2.27B | ¥1.63B | ¥4.03B |
| Total assets | ¥8.54B | ¥8.14B | ¥9.78B | ¥11.4B | ¥15.1B |
| Net assets | ¥2.8B | ¥2.68B | ¥3.96B | ¥4.11B | ¥4.26B |
| Share capital | ¥1.06B | ¥1.06B | ¥1.62B | ¥1.66B | ¥1.69B |
| Trade receivables | ¥1.46B | — | — | — | — |
| Property, plant and equipment | ¥3.24B | ¥3.48B | ¥3.6B | ¥4.05B | ¥5.32B |
| Intangible assets excluding goodwill | ¥12.5M | ¥11.1M | ¥23.6M | ¥580.4M | ¥523.1M |
| Goodwill | ¥6.7M | ¥5.9M | ¥5M | ¥547.6M | ¥492.1M |
| Investment securities | ¥455.4M | ¥308.6M | ¥313.6M | ¥273.3M | ¥257.8M |
| Current assets | ¥4.27B | ¥3.73B | ¥5.2B | ¥5.63B | ¥8.09B |
| Current liabilities | ¥3.11B | ¥3.12B | ¥3.54B | ¥4.69B | ¥6.28B |
| Trade payables | ¥349.8M | ¥348.6M | ¥449.6M | ¥539.9M | ¥554.2M |
| Short-term borrowings | ¥1.57B | ¥1.57B | ¥1.82B | ¥2.59B | ¥3.63B |
| Long-term borrowings | ¥2.35B | ¥2.03B | ¥1.97B | ¥2.2B | ¥2.1B |
| Total liabilities | ¥5.74B | ¥5.47B | ¥5.81B | ¥7.24B | ¥10.8B |
| Equity attributable to owners of parent | ¥2.8B | ¥2.68B | ¥3.97B | ¥4.11B | ¥4.24B |
| Retained earnings | ¥814.7M | ¥701.4M | ¥877.4M | ¥922.5M | ¥1.25B |
| Treasury stock | -¥231K | -¥231K | -¥231K | -¥336K | -¥253.8M |
EDINET (FSA Japan)
有価証券報告書－第37期(2024/09/01－2025/08/31)
EDINET (FSA Japan)
訂正有価証券報告書－第36期(2023/09/01－2024/08/31)
EDINET (FSA Japan)
有価証券報告書－第35期(2022/09/01－2023/08/31)
EDINET (FSA Japan)
有価証券報告書－第34期(令和3年9月1日－令和4年8月31日)
EDINET (FSA Japan)
有価証券報告書－第33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32期(令和1年9月1日－令和2年8月31日)
Extracted from XBRL: 53 / Derived from other figures: 1
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