SalaSALA CORPORATION2734東証プライム小売業FY ending Nov 2025, consolidated, J-GAAP
Out of every ¥100 of sales, about ¥3 is left as operating profit. Revenue changed +4.6% from the prior year, operating profit +17.0%.
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 | 2.3% | 1.22× | 2.8% | 2.88× | 8.1% |
| 2022 | 2.4% | 1.25× | 3.0% | 2.78× | 8.4% |
| 2023 | 2.5% | 1.28× | 3.2% | 2.62× | 8.5% |
| 2024 | 2.2% | 1.23× | 2.7% | 2.57× | 6.9% |
| 2025 | 2.3% | 1.20× | 2.8% | 2.64× | 7.4% |
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 | 227,935 | 234,848 | 242,059 | 240,498 | 251,533 |
| Cost of revenue | 169,565 | 177,251 | 186,229 | 183,273 | 190,277 |
| Gross profit | 58,369 | 57,596 | 55,829 | 57,225 | 61,255 |
| SG&A | 51,777 | 50,705 | 49,745 | 50,916 | 53,874 |
| Operating income | 6,592 | 6,891 | 6,083 | 6,308 | 7,381 |
| Pretax income | 8,064 | 8,421 | 9,376 | 7,724 | 9,145 |
| Income tax | 2,642 | 2,658 | 3,126 | 2,317 | 3,121 |
| Net income attributable to owners | 5,262 | 5,682 | 6,099 | 5,249 | 5,870 |
| Operating margin | 2.9% | 2.9% | 2.5% | 2.6% | 2.9% |
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 Nov 2021 | FY ending Nov 2022 | FY ending Nov 2023 | FY ending Nov 2024 | FY ending Nov 2025 |
|---|---|---|---|---|---|
| Cash and equivalents | ¥24.2B | ¥23.8B | ¥22.5B | ¥26B | ¥31.5B |
| Total assets | ¥187.5B | ¥188.4B | ¥189.3B | ¥202.3B | ¥218.3B |
| Net assets | ¥66.7B | ¥73.4B | ¥78.6B | ¥85.6B | ¥93.6B |
| Share capital | ¥8.03B | ¥8.03B | ¥8.03B | ¥8.03B | ¥8.03B |
| Trade receivables | ¥26.5B | — | — | — | — |
| Property, plant and equipment | ¥82.9B | ¥80.5B | ¥77.9B | ¥80.2B | ¥82.7B |
| Intangible assets excluding goodwill | ¥1.49B | ¥2.01B | ¥2.82B | ¥4.57B | ¥6.93B |
| Goodwill | ¥338M | ¥274M | ¥263M | ¥401M | ¥1.11B |
| Investment securities | ¥7.55B | ¥7.91B | ¥8.9B | ¥10.4B | ¥12.5B |
| Current assets | ¥81.5B | ¥84.4B | ¥84.8B | ¥89.2B | ¥95.1B |
| Current liabilities | ¥64.4B | ¥62.1B | ¥60.4B | ¥62.9B | ¥65.4B |
| Trade payables | ¥24.7B | ¥27.8B | ¥26.2B | ¥27.2B | ¥22.8B |
| Short-term borrowings | ¥6.79B | ¥5.94B | ¥8.58B | ¥5.99B | ¥4.36B |
| Long-term borrowings | ¥40.4B | ¥38.9B | ¥37B | ¥40.4B | ¥46.9B |
| Total liabilities | ¥120.8B | ¥115.1B | ¥110.6B | ¥116.7B | ¥124.8B |
| Non-controlling interests | ¥1.27B | ¥1.34B | ¥1.47B | ¥1.63B | ¥1.85B |
| Equity attributable to owners of parent | ¥65.1B | ¥69.9B | ¥74.3B | ¥78B | ¥81.6B |
| Retained earnings | ¥33.4B | ¥38.1B | ¥42.3B | ¥45.9B | ¥49.5B |
| Treasury stock | -¥1.58B | -¥1.48B | -¥1.38B | -¥1.23B | -¥1.21B |
EDINET (FSA Japan)
有価証券報告書－第24期(2024/12/01－2025/11/30)
EDINET (FSA Japan)
有価証券報告書－第23期(2023/12/01－2024/11/30)
EDINET (FSA Japan)
有価証券報告書－第22期(2022/12/01－2023/11/30)
EDINET (FSA Japan)
有価証券報告書－第21期(2021/12/01－2022/11/30)
EDINET (FSA Japan)
有価証券報告書－第20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19期(令和1年12月1日－令和2年11月30日)
Extracted from XBRL: 53 / Derived from other figures: 1
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