Sapporo BreweriesSAPPORO BREWERIES LIMITED2501東証プライム食料品FY ending Dec 2025, consolidated, IFRS
Out of every ¥100 of sales, about ¥5 is left as operating profit. Revenue changed -1.1% from the prior year, operating profit +332.9%.
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 | 2.8% | 0.74× | 2.1% | 3.66× | 7.6% |
| 2022 | 1.1% | 0.78× | 0.9% | 3.75× | 3.3% |
| 2023 | 1.7% | 0.80× | 1.3% | 3.74× | 5.0% |
| 2024 | 1.5% | 0.77× | 1.2% | 3.51× | 4.1% |
| 2025 | 3.8% | 0.77× | 3.0% | 3.18× | 9.4% |
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 Dec 2021 | FY ending Dec 2022 | FY ending Dec 2023 | FY ending Dec 2024 | FY ending Dec 2025 |
|---|---|---|---|---|---|
| Revenue | 437,159 | 478,422 | 518,632 | 512,434 | 506,861 |
| Cost of revenue | 303,380 | 339,180 | 361,793 | 353,002 | 339,815 |
| Gross profit | 133,779 | 139,243 | 156,839 | 159,433 | 167,046 |
| SG&A | 125,637 | 129,931 | 141,206 | 142,605 | 142,038 |
| Operating income | 22,029 | 10,106 | 11,820 | 5,645 | 24,437 |
| Pretax income | 21,185 | 11,367 | 12,144 | 7,217 | 22,704 |
| Income tax | 8,910 | 5,852 | 3,386 | 4,456 | 7,612 |
| Net income attributable to owners | 12,331 | 5,450 | 8,724 | 7,714 | 19,498 |
| Operating margin | 5.0% | 2.1% | 2.3% | 1.1% | 4.8% |
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 | ¥17.4B | ¥15.4B | ¥17.2B | ¥24.1B | ¥22.4B |
| Total assets | ¥594.6B | ¥639.1B | ¥663.6B | ¥665B | ¥653.7B |
| Net assets | ¥163.3B | ¥167.2B | ¥183.2B | ¥197.2B | ¥220.1B |
| Share capital | ¥53.9B | ¥53.9B | ¥53.9B | ¥53.9B | ¥53.9B |
| Property, plant and equipment | ¥120.6B | ¥129.1B | ¥145.7B | ¥157.8B | ¥145B |
| Goodwill | ¥19.2B | ¥33.8B | ¥35.1B | ¥22.4B | ¥22.5B |
| Current assets | ¥167.8B | ¥179.4B | ¥176.4B | ¥193.9B | ¥340.5B |
| Total liabilities | ¥431.2B | ¥471.9B | ¥480.3B | ¥467.8B | ¥433.6B |
| Equity attributable to owners of parent | ¥162.6B | ¥166.3B | ¥182.3B | ¥196B | ¥218.9B |
| Retained earnings | ¥44.8B | ¥43.4B | ¥50.8B | ¥65.3B | ¥85.7B |
| Treasury stock | -¥1.78B | -¥1.78B | -¥1.78B | -¥1.72B | -¥1.63B |
EDINET (FSA Japan)
有価証券報告書－第102期(2025/01/01－2025/12/31)
EDINET (FSA Japan)
有価証券報告書－第101期(2024/01/01－2024/12/31)
EDINET (FSA Japan)
有価証券報告書－第100期(2023/01/01－2023/12/31)
EDINET (FSA Japan)
有価証券報告書－第99期(2022/01/01－2022/12/31)
EDINET (FSA Japan)
有価証券報告書－第98期(令和3年1月1日－令和3年12月31日)
EDINET (FSA Japan)
有価証券報告書－第97期(令和2年1月1日－令和2年12月31日)
Extracted from XBRL: 45 / Derived from other figures: 2
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