RepriorityREPRIORITY CORPORATION242A福岡証券取引所サービス業FY ending Sep 2025, consolidated, J-GAAP
Out of every ¥100 of sales, about ¥12 is left as operating profit. Revenue changed -2.7% from the prior year, operating profit -0.7%.
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 |
|---|---|---|---|---|---|
| 2023 | 5.7% | 2.38× | 13.5% | 1.97× | 26.6% |
| 2024 | 7.9% | 1.96× | 15.6% | 1.67× | 25.9% |
| 2025 | 8.7% | 1.56× | 13.6% | 1.43× | 19.4% |
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
| Item | FY ending Sep 2023 | FY ending Sep 2024 | FY ending Sep 2025 |
|---|---|---|---|
| Revenue | 2,633 | 2,703 | 2,631 |
| Cost of revenue | 1,412 | 1,347 | 1,244 |
| Gross profit | 1,221 | 1,357 | 1,388 |
| SG&A | 1,008 | 1,040 | 1,073 |
| Operating income | 213 | 317 | 315 |
| Pretax income | 214 | 319 | 328 |
| Income tax | 65 | 105 | 99 |
| Net income attributable to owners | 149 | 214 | 229 |
| Operating margin | 8.1% | 11.7% | 12.0% |
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 Sep 2023 | FY ending Sep 2024 | FY ending Sep 2025 |
|---|---|---|---|
| Cash and equivalents | ¥686.9M | ¥1.27B | ¥1.33B |
| Total assets | ¥1.11B | ¥1.65B | ¥1.72B |
| Net assets | ¥560.7M | ¥1.09B | ¥1.27B |
| Share capital | ¥50M | ¥217.8M | ¥50M |
| Property, plant and equipment | ¥33.3M | ¥27M | ¥23.6M |
| Intangible assets excluding goodwill | ¥311K | ¥311K | ¥311K |
| Current assets | ¥1.03B | ¥1.58B | ¥1.66B |
| Current liabilities | ¥458.4M | ¥460.9M | ¥390.1M |
| Long-term borrowings | ¥87M | ¥95M | ¥65M |
| Total liabilities | ¥545.4M | ¥555.9M | ¥455.1M |
| Equity attributable to owners of parent | ¥560.7M | ¥1.09B | ¥1.27B |
| Retained earnings | ¥450.1M | ¥644.2M | ¥822.7M |
| Treasury stock | -¥90.5M | -¥90.5M | -¥90.5M |
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