ShiftSHIFT3697東証プライム情報・通信業FY ending Aug 2025, consolidated, J-GAAP
Out of every ¥100 of sales, about ¥12 is left as operating profit. Revenue changed +17.3% from the prior year, operating profit +48.3%.
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 | 6.1% | 1.34× | 8.2% | 1.55× | 12.8% |
| 2022 | 7.7% | 1.74× | 13.4% | 1.57× | 21.0% |
| 2023 | 7.1% | 1.96× | 13.9% | 1.66× | 23.0% |
| 2024 | 4.6% | 1.97× | 9.1% | 1.79× | 16.3% |
| 2025 | 6.9% | 1.86× | 12.8% | 1.88× | 24.0% |
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 | 46,005 | 64,873 | 88,030 | 110,627 | 129,819 |
| Cost of revenue | 32,092 | 43,773 | 58,086 | 75,267 | 84,803 |
| Gross profit | 13,913 | 21,100 | 29,944 | 35,360 | 45,016 |
| SG&A | 9,918 | 14,186 | 18,378 | 24,823 | 29,387 |
| Operating income | 3,995 | 6,913 | 11,565 | 10,537 | 15,628 |
| Pretax income | 4,526 | 7,460 | 10,153 | 9,032 | 13,674 |
| Income tax | 1,709 | 2,355 | 3,667 | 3,786 | 4,669 |
| Net income attributable to owners | 2,819 | 4,974 | 6,245 | 5,127 | 8,935 |
| Operating margin | 8.7% | 10.7% | 13.1% | 9.5% | 12.0% |
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 | ¥14.1B | ¥12.9B | ¥17.6B | ¥20.8B | ¥23.6B |
| Total assets | ¥34.3B | ¥40.2B | ¥49.5B | ¥62.7B | ¥77B |
| Net assets | ¥22.7B | ¥26B | ¥29.6B | ¥34.5B | ¥41B |
| Share capital | ¥11.6M | ¥77M | ¥11M | ¥21M | ¥21M |
| Inventories | ¥603.9M | ¥799M | ¥733M | ¥977M | ¥1.63B |
| Property, plant and equipment | ¥804.9M | ¥1.19B | ¥1.96B | ¥6.82B | ¥7.92B |
| Intangible assets excluding goodwill | ¥7.45B | ¥7.46B | ¥10.4B | ¥13.9B | ¥12.2B |
| Goodwill | ¥6.48B | ¥6.49B | ¥9B | ¥9.26B | ¥7.87B |
| Investment securities | ¥3.6B | ¥7.47B | ¥3.08B | ¥1.15B | ¥9.58B |
| Current assets | ¥21.3B | ¥22.4B | ¥30.5B | ¥37B | ¥43.1B |
| Current liabilities | ¥8.6B | ¥11.7B | ¥18.3B | ¥19.7B | ¥25B |
| Short-term borrowings | — | ¥20M | ¥2.47B | ¥50M | — |
| Long-term borrowings | ¥2.67B | ¥2.31B | ¥1.37B | ¥6.67B | ¥8.5B |
| Total liabilities | ¥11.6B | ¥14.2B | ¥20B | ¥28.2B | ¥36B |
| Non-controlling interests | ¥286.9M | ¥359M | ¥451M | ¥482M | — |
| Equity attributable to owners of parent | ¥22.1B | ¥25.4B | ¥28.8B | ¥34B | ¥40.5B |
| Retained earnings | ¥6.68B | ¥11.7B | ¥17.9B | ¥23B | ¥32B |
| Treasury stock | -¥972.2M | -¥2.96B | -¥4.95B | -¥4.94B | -¥5.83B |
EDINET (FSA Japan)
有価証券報告書－第20期(2024/09/01－2025/08/31)
EDINET (FSA Japan)
有価証券報告書－第19期(2023/09/01－2024/08/31)
EDINET (FSA Japan)
有価証券報告書－第18期(2022/09/01－2023/08/31)
EDINET (FSA Japan)
訂正有価証券報告書－第17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16期(令和2年9月1日－令和3年8月31日)
EDINET (FSA Japan)
有価証券報告書－第15期(令和1年9月1日－令和2年8月31日)
Extracted from XBRL: 50 / Derived from other figures: 1
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