S-PoolS-Pool,Inc.2471東証プライムサービス業FY ending Nov 2025, consolidated, IFRS
Out of every ¥100 of sales, about ¥9 is left as operating profit. Revenue changed +1.9% from the prior year, operating profit -13.1%.
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 | 7.6% | 1.17× | 8.9% | 3.48× | 30.9% |
| 2022 | 7.3% | 1.14× | 8.4% | 3.45× | 28.9% |
| 2023 | 6.7% | 0.88× | 5.9% | 3.69× | 21.7% |
| 2024 | 8.2% | 0.70× | 5.7% | 3.99× | 22.9% |
| 2025 | 5.5% | 0.64× | 3.5% | 4.06× | 14.4% |
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 Nov 2021 | FY ending Nov 2022 | FY ending Nov 2023 | FY ending Nov 2024 | FY ending Nov 2025 |
|---|---|---|---|---|---|
| Revenue | 24,862 | 26,650 | 25,784 | 25,554 | 26,029 |
| Cost of revenue | 17,331 | 17,873 | 16,876 | 16,100 | 16,294 |
| Gross profit | 7,530 | 8,777 | 8,907 | 9,454 | 9,735 |
| SG&A | 4,862 | 5,649 | 6,223 | 6,709 | 7,252 |
| Operating income | 2,668 | 3,136 | 2,777 | 2,783 | 2,418 |
| Pretax income | 2,640 | 3,047 | 2,649 | 2,569 | 2,123 |
| Income tax | 741 | 1,068 | 922 | 469 | 678 |
| Net income attributable to owners | 1,881 | 1,954 | 1,730 | 2,099 | 1,444 |
| Operating margin | 10.7% | 11.8% | 10.8% | 10.9% | 9.3% |
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 Nov 2021 | FY ending Nov 2022 | FY ending Nov 2023 | FY ending Nov 2024 | FY ending Nov 2025 |
|---|---|---|---|---|---|
| Cash and equivalents | ¥3.94B | ¥3.21B | ¥3.38B | ¥3.81B | ¥3.58B |
| Total assets | ¥21.2B | ¥25.5B | ¥33.4B | ¥39.7B | ¥41.7B |
| Net assets | ¥6.12B | ¥7.43B | ¥8.49B | ¥9.83B | ¥10.2B |
| Share capital | ¥372M | ¥372M | ¥372M | ¥372M | ¥372M |
| Trade receivables | ¥3.41B | — | — | — | — |
| Property, plant and equipment | ¥6.8B | ¥9.31B | ¥12.5B | ¥14.6B | ¥16.1B |
| Intangible assets excluding goodwill | ¥71M | ¥60M | — | — | — |
| Investment securities | ¥239M | ¥41M | — | — | — |
| Current assets | ¥7.65B | ¥6.95B | ¥7.13B | ¥8.78B | ¥8.2B |
| Current liabilities | ¥6.97B | ¥7.18B | — | — | — |
| Short-term borrowings | ¥3.45B | ¥3.45B | — | — | — |
| Long-term borrowings | ¥1.19B | ¥959M | — | — | — |
| Total liabilities | ¥15.1B | ¥18B | ¥24.9B | ¥29.9B | ¥31.5B |
| Non-controlling interests | ¥27M | -¥8M | — | — | — |
| Equity attributable to owners of parent | ¥6.09B | ¥7.43B | ¥8.51B | ¥9.84B | ¥10.2B |
| Retained earnings | ¥5.5B | ¥7.01B | ¥8.11B | ¥9.42B | ¥10.1B |
| Treasury stock | ¥0 | ¥0 | ¥0 | ¥0 | -¥274M |
EDINET (FSA Japan)
有価証券報告書－第26期(2024/12/01－2025/11/30)
EDINET (FSA Japan)
有価証券報告書－第25期(2023/12/01－2024/11/30)
EDINET (FSA Japan)
有価証券報告書－第24期(2022/12/01－2023/11/30)
EDINET (FSA Japan)
有価証券報告書－第23期(2021/12/01－2022/11/30)
EDINET (FSA Japan)
有価証券報告書－第22期(令和2年12月1日－令和3年11月30日)
EDINET (FSA Japan)
訂正有価証券報告書－第21期(令和1年12月1日－令和2年11月30日)
Extracted from XBRL: 42 / Derived from other figures: 1
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