SM Entertainment JapanSM ENTERTAINMENT JAPAN Co.,Ltd.4772東証グロース情報・通信業FY ending Dec 2025, consolidated, J-GAAP
Out of every ¥100 of sales, about ¥2 is left as operating profit. Revenue changed +4.9% from the prior year, operating profit -52.2%.
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% | —× | — |
| 2022 | — | —× | -2.7% | —× | — |
| 2023 | 2.9% | 0.78× | 2.3% | 2.10× | 4.8% |
| 2024 | 8.1% | 0.72× | 5.8% | 2.28× | 13.3% |
| 2025 | 3.7% | 0.70× | 2.6% | 2.24× | 5.8% |
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
| Item | FY ending Dec 2021 | FY ending Dec 2022 | FY ending Dec 2023 | FY ending Dec 2024 | FY ending Dec 2025 |
|---|---|---|---|---|---|
| Revenue | 5,632 | 7,079 | 8,911 | 9,716 | 10,196 |
| Cost of revenue | 4,591 | 5,677 | 7,028 | 7,654 | 8,176 |
| Gross profit | 1,041 | 1,402 | 1,883 | 2,062 | 2,020 |
| SG&A | 1,689 | 1,783 | 1,701 | 1,698 | 1,846 |
| Operating income | -648 | -381 | 182 | 364 | 174 |
| Pretax income | -456 | -289 | 204 | 985 | 449 |
| Income tax | 6 | 23 | -43 | -23 | 71 |
| Net income attributable to owners | -286 | -303 | 262 | 788 | 376 |
| Operating margin | -11.5% | -5.4% | 2.0% | 3.7% | 1.7% |
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 | ¥3.76B | ¥3.42B | ¥2.41B | ¥2.45B | ¥3.7B |
| Total assets | ¥12.2B | ¥10.1B | ¥12.7B | ¥14.4B | ¥14.5B |
| Net assets | ¥9.06B | ¥6.69B | ¥7.21B | ¥7.78B | ¥7.92B |
| Share capital | ¥6.04B | ¥6.04B | ¥6.04B | ¥50M | ¥50M |
| Property, plant and equipment | ¥22.3M | ¥20.6M | ¥22.6M | ¥20.1M | ¥19M |
| Intangible assets excluding goodwill | ¥216.5M | ¥22.3M | ¥15.2M | ¥7.6M | ¥4.9M |
| Investment securities | ¥4.82B | ¥1.85B | ¥2.12B | ¥1.39B | ¥1.57B |
| Current assets | ¥7.11B | ¥8.12B | ¥10.4B | ¥12.8B | ¥12.7B |
| Current liabilities | ¥1.6B | ¥2.84B | ¥4.82B | ¥6.19B | ¥6.1B |
| Total liabilities | ¥3.16B | ¥3.37B | ¥5.46B | ¥6.62B | ¥6.61B |
| Non-controlling interests | ¥1.21B | ¥329.4M | ¥393.6M | ¥404.9M | ¥451.7M |
| Equity attributable to owners of parent | ¥5.58B | ¥5.29B | ¥5.55B | ¥6.34B | ¥6.6B |
| Retained earnings | -¥3.87B | -¥4.16B | -¥3.9B | ¥330.2M | ¥590.1M |
| Treasury stock | -¥33.1M | -¥33.1M | -¥33.1M | -¥33.1M | -¥33.1M |
EDINET (FSA Japan)
有価証券報告書－第55期(2025/01/01－2025/12/31)
EDINET (FSA Japan)
有価証券報告書－第54期(2024/01/01－2024/12/31)
EDINET (FSA Japan)
訂正有価証券報告書－第53期(2023/01/01－2023/12/31)
EDINET (FSA Japan)
有価証券報告書－第52期(2022/01/01－2022/12/31)
EDINET (FSA Japan)
有価証券報告書－第51期(令和3年1月1日－令和3年12月31日)
EDINET (FSA Japan)
訂正有価証券報告書－第50期(令和2年1月1日－令和2年12月31日)
Extracted from XBRL: 48 / Derived from other figures: 1
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