Science ArtsScience Arts, Inc.4412東証グロース情報・通信業FY ending Aug 2025, non-consolidated, J-GAAP
Out of every ¥100 of sales, about ¥6 is left as operating profit. Revenue changed +39.7% 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 |
|---|---|---|---|---|---|
| 2021 | — | —× | -27.1% | —× | — |
| 2022 | 1.4% | 1.15× | 1.6% | 1.43× | 2.2% |
| 2023 | — | —× | -9.6% | —× | — |
| 2024 | — | —× | -3.4% | —× | — |
| 2025 | 6.8% | 1.09× | 7.4% | 1.62× | 12.0% |
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 Aug 2021 | FY ending Aug 2022 | FY ending Aug 2023 | FY ending Aug 2024 | FY ending Aug 2025 |
|---|---|---|---|---|---|
| Revenue | 366 | 660 | 772 | 1,185 | 1,655 |
| Cost of revenue | 101 | 225 | 282 | 507 | 645 |
| Gross profit | 265 | 435 | 490 | 678 | 1,010 |
| SG&A | 362 | 424 | 557 | 709 | 903 |
| Operating income | -97 | 11 | -67 | -31 | 107 |
| Pretax income | -96 | 10 | -72 | -34 | 93 |
| Income tax | -0 | 1 | 9 | -2 | -19 |
| Net income attributable to owners | -95 | 9 | -81 | -32 | 112 |
| Operating margin | -26.6% | 1.7% | -8.7% | -2.6% | 6.5% |
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 Aug 2021 | FY ending Aug 2022 | FY ending Aug 2023 | FY ending Aug 2024 | FY ending Aug 2025 |
|---|---|---|---|---|---|
| Cash and equivalents | ¥255.5M | ¥658.9M | ¥499.8M | ¥557.3M | ¥1.57B |
| Total assets | ¥351.3M | ¥801.1M | ¥894.1M | ¥953.5M | ¥2.08B |
| Net assets | ¥233.5M | ¥570.6M | ¥508.4M | ¥476.6M | ¥1.39B |
| Share capital | ¥50M | ¥50M | ¥52.1M | ¥52.1M | ¥450.9M |
| Property, plant and equipment | ¥12.5M | ¥30.5M | ¥112.9M | ¥108.7M | ¥109.7M |
| Investment securities | — | ¥5M | ¥10M | ¥10M | ¥10M |
| Current assets | ¥323.8M | ¥739.4M | ¥667.7M | ¥752.5M | ¥1.83B |
| Current liabilities | ¥113M | ¥206.2M | ¥315.2M | ¥384.3M | ¥610.7M |
| Long-term borrowings | — | — | — | ¥40.1M | ¥27.1M |
| Total liabilities | ¥117.9M | ¥230.5M | ¥385.7M | ¥476.9M | ¥683.8M |
| Equity attributable to owners of parent | ¥233.5M | ¥570.6M | ¥508.4M | ¥476.6M | ¥1.39B |
| Retained earnings | -¥249.6M | -¥240.6M | -¥321.9M | -¥353.8M | -¥241.6M |
| Treasury stock | -¥17.6M | -¥4.3M | -¥3.8M | -¥3.8M | -¥3.5M |
EDINET (FSA Japan)
有価証券報告書－第22期(2024/09/01－2025/08/31)
EDINET (FSA Japan)
有価証券報告書－第21期(2023/09/01－2024/08/31)
EDINET (FSA Japan)
有価証券報告書－第20期(2022/09/01－2023/08/31)
EDINET (FSA Japan)
有価証券報告書－第19期(令和3年9月1日－令和4年8月31日)
EDINET (FSA Japan)
有価証券報告書－第18期(令和2年9月1日－令和3年8月31日)
Extracted from XBRL: 43 / Derived from other figures: 1
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