Sapeet269A東証グロース情報・通信業FY ending Sep 2025, non-consolidated, J-GAAP
Out of every ¥100 of sales, about ¥5 is left as operating profit. Revenue changed +56.9% from the prior year, and it swung back to an operating profit.
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 | — | —× | -55.5% | —× | — |
| 2024 | — | —× | -8.1% | —× | — |
| 2025 | 7.1% | 1.90× | 13.4% | 1.58× | 21.2% |
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 Sep 2023 | FY ending Sep 2024 | FY ending Sep 2025 |
|---|---|---|---|
| Revenue | 421 | 635 | 996 |
| Cost of revenue | 135 | 253 | 495 |
| Gross profit | 287 | 382 | 501 |
| SG&A | 434 | 401 | 446 |
| Operating income | -148 | -19 | 55 |
| Pretax income | -147 | -29 | 42 |
| Income tax | 0 | 1 | -28 |
| Net income attributable to owners | -147 | -29 | 71 |
| Operating margin | -35.1% | -3.0% | 5.5% |
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 | ¥156.4M | ¥220.2M | ¥213.3M |
| Total assets | ¥265.4M | ¥452M | ¥597.7M |
| Net assets | -¥252.9M | ¥167.8M | ¥498.3M |
| Share capital | ¥8M | ¥232.9M | ¥10M |
| Property, plant and equipment | ¥6.7M | ¥15.3M | ¥20.9M |
| Intangible assets excluding goodwill | — | ¥82M | ¥146.9M |
| Current assets | ¥233.7M | ¥330.4M | ¥377.6M |
| Current liabilities | ¥518.3M | ¥284.3M | ¥99.4M |
| Short-term borrowings | — | ¥200M | — |
| Total liabilities | ¥518.3M | ¥284.3M | ¥99.4M |
| Equity attributable to owners of parent | -¥253M | ¥167.7M | ¥498.2M |
| Retained earnings | -¥268.5M | -¥297.5M | -¥227M |
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