SPARX GroupSPARX Group Co., Ltd.8739東証プライム証券、商品先物取引業FY ending Mar 2025, consolidated, J-GAAP
Out of every ¥100 of sales, about ¥43 is left as operating profit. Revenue changed +8.9% from the prior year, operating profit +3.2%.
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 | 24.3% | 0.38× | 9.1% | 1.83× | 16.7% |
| 2022 | 29.0% | 0.37× | 10.8% | 1.75× | 19.0% |
| 2023 | 33.8% | 0.35× | 11.8% | 1.65× | 19.5% |
| 2024 | 39.5% | 0.39× | 15.3% | 1.65× | 25.1% |
| 2025 | 29.2% | 0.37× | 10.9% | 1.65× | 18.1% |
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 Mar 2021 | FY ending Mar 2022 | FY ending Mar 2023 | FY ending Mar 2024 | FY ending Mar 2025 |
|---|---|---|---|---|---|
| Revenue | 14,295 | 14,043 | 13,360 | 16,498 | 17,961 |
| Cost of revenue | — | — | — | — | — |
| Gross profit | — | — | — | — | — |
| SG&A | — | — | — | — | — |
| Operating income | 6,349 | 6,464 | 5,704 | 7,476 | 7,717 |
| Pretax income | 6,044 | 6,345 | 6,627 | 9,333 | 7,935 |
| Income tax | 2,576 | 2,274 | 2,106 | 2,836 | 2,729 |
| Net income attributable to owners | 3,468 | 4,070 | 4,521 | 6,519 | 5,252 |
| Operating margin | 44.4% | 46.0% | 42.7% | 45.3% | 43.0% |
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 Mar 2021 | FY ending Mar 2022 | FY ending Mar 2023 | FY ending Mar 2024 | FY ending Mar 2025 |
|---|---|---|---|---|---|
| Cash and equivalents | ¥19.9B | ¥19.2B | ¥22B | ¥22.1B | ¥21.4B |
| Total assets | ¥38B | ¥37.1B | ¥39.4B | ¥46.1B | ¥49.9B |
| Net assets | ¥23.3B | ¥24.3B | ¥26B | ¥31.4B | ¥33.5B |
| Share capital | ¥8.59B | ¥8.59B | ¥8.59B | ¥8.59B | ¥8.59B |
| Property, plant and equipment | ¥878M | ¥789M | ¥981M | ¥1.03B | ¥3.39B |
| Intangible assets excluding goodwill | ¥15M | ¥9M | ¥19M | ¥1.23B | ¥12M |
| Investment securities | ¥11.9B | ¥12.2B | ¥10.4B | ¥16.3B | ¥19.5B |
| Current assets | ¥23.5B | ¥22.7B | ¥26.6B | ¥27.1B | ¥26.6B |
| Current liabilities | ¥11.4B | ¥4.57B | ¥7.34B | ¥6.55B | ¥7.99B |
| Short-term borrowings | ¥2B | ¥2B | ¥2B | ¥2B | ¥2B |
| Long-term borrowings | ¥2B | ¥7B | ¥5B | ¥7B | ¥7B |
| Total liabilities | ¥14.7B | ¥12.8B | ¥13.3B | ¥14.7B | ¥16.4B |
| Non-controlling interests | ¥0 | ¥0 | ¥0 | -¥22M | ¥0 |
| Equity attributable to owners of parent | ¥20.7B | ¥22.2B | ¥24.1B | ¥27.8B | ¥30.3B |
| Retained earnings | ¥13.1B | ¥14.8B | ¥16.9B | ¥21B | ¥23.5B |
| Treasury stock | -¥3.55B | -¥3.69B | -¥3.63B | -¥3.58B | -¥3.22B |
EDINET (FSA Japan)
有価証券報告書－第36期(2024/04/01－2025/03/31)
EDINET (FSA Japan)
有価証券報告書－第35期(2023/04/01－2024/03/31)
EDINET (FSA Japan)
有価証券報告書－第34期(2022/04/01－2023/03/31)
EDINET (FSA Japan)
有価証券報告書－第33期(令和3年4月1日－令和4年3月31日)
EDINET (FSA Japan)
有価証券報告書－第32期(令和2年4月1日－令和3年3月31日)
EDINET (FSA Japan)
有価証券報告書－第31期(平成31年4月1日－令和2年3月31日)
Extracted from XBRL: 48 / Derived from other figures: 1
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