The Sailor PenThe Sailor Pen Co.,Ltd.7992東証スタンダードその他製品FY ending Dec 2025, consolidated, J-GAAP
It lost about ¥5 for every ¥100 of sales at the operating level. Revenue changed -8.1% from the prior year.
Net margin × asset turnover = ROA; ROA × financial leverage = ROE
| Period | Net margin | Asset turnover | ROA | Financial leverage | ROE |
|---|---|---|---|---|---|
| 2021 | 1.0% | 0.75× | 0.7% | 4.75× | 3.6% |
| 2022 | — | —× | -2.7% | —× | — |
| 2023 | — | —× | -23.6% | —× | — |
| 2024 | — | —× | -22.2% | —× | — |
| 2025 | — | —× | -4.9% | —× | — |
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 Dec 2021 | FY ending Dec 2022 | FY ending Dec 2023 | FY ending Dec 2024 | FY ending Dec 2025 |
|---|---|---|---|---|---|
| Revenue | 5,389 | 5,029 | 4,559 | 4,678 | 4,301 |
| Cost of revenue | 3,689 | 3,427 | 3,266 | 3,330 | 2,900 |
| Gross profit | 1,700 | 1,602 | 1,293 | 1,348 | 1,401 |
| SG&A | 1,591 | 1,751 | 1,634 | 1,618 | 1,600 |
| Operating income | 109 | -148 | -342 | -270 | -199 |
| Pretax income | 89 | -171 | -1,528 | -1,129 | -199 |
| Income tax | 35 | 20 | -18 | 17 | 19 |
| Net income attributable to owners | 54 | -194 | -1,510 | -1,146 | -222 |
| Operating margin | 2.0% | -3.0% | -7.5% | -5.8% | -4.6% |
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 Dec 2021 | FY ending Dec 2022 | FY ending Dec 2023 | FY ending Dec 2024 | FY ending Dec 2025 |
|---|---|---|---|---|---|
| Cash and equivalents | ¥2.47B | ¥1.18B | ¥656.1M | ¥579.8M | ¥534.1M |
| Total assets | ¥7.18B | ¥7.22B | ¥5.55B | ¥4.76B | ¥4.33B |
| Net assets | ¥2.11B | ¥3.93B | ¥2.4B | ¥1.26B | ¥1.05B |
| Share capital | ¥3.65B | ¥4.65B | ¥4.65B | ¥4.65B | ¥4.65B |
| Trade receivables | ¥1.16B | — | — | — | — |
| Property, plant and equipment | ¥1.58B | ¥2.87B | ¥1.77B | ¥798.9M | ¥831.7M |
| Intangible assets excluding goodwill | ¥42.5M | ¥47.2M | ¥26.2M | — | ¥2.3M |
| Investment securities | ¥92M | ¥89M | ¥11.8M | ¥12.2M | ¥13.7M |
| Current assets | ¥5.38B | ¥4.14B | ¥3.67B | ¥3.89B | ¥3.41B |
| Current liabilities | ¥2.02B | ¥1.95B | ¥2B | ¥2.45B | ¥2.38B |
| Trade payables | ¥681.2M | ¥642.2M | ¥516.8M | ¥452.4M | ¥313.8M |
| Short-term borrowings | ¥999.7M | ¥700M | ¥1.1B | ¥1.1B | ¥1.2B |
| Long-term borrowings | — | ¥375M | ¥275M | ¥175M | ¥75M |
| Total liabilities | ¥5.07B | ¥3.3B | ¥3.16B | ¥3.5B | ¥3.28B |
| Non-controlling interests | ¥3.3M | ¥6.3M | ¥7.4M | ¥7.2M | ¥12.1M |
| Equity attributable to owners of parent | ¥1.51B | ¥3.31B | ¥1.85B | ¥699.5M | ¥477.8M |
| Retained earnings | -¥4.14B | -¥4.34B | -¥5.81B | -¥6.96B | -¥7.18B |
| Treasury stock | -¥21.1M | -¥21.2M | -¥21.2M | -¥21.2M | -¥21.2M |
EDINET (FSA Japan)
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Extracted from XBRL: 48 / Derived from other figures: 1
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