StartlineStartline CO.,LTD.477A東証グロースサービス業FY ending Mar 2026, non-consolidated, J-GAAP
Out of every ¥100 of sales, about ¥8 is left as operating profit. Revenue changed +25.2% from the prior year, operating profit +71.3%.
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 |
|---|---|---|---|---|---|
| 2025 | 3.2% | 0.79× | 2.6% | 7.69× | 19.7% |
| 2026 | 7.7% | 0.81× | 6.3% | 5.30× | 33.2% |
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 2025 | FY ending Mar 2026 |
|---|---|---|
| Revenue | 4,471 | 5,599 |
| Cost of revenue | 2,830 | 3,492 |
| Gross profit | 1,641 | 2,107 |
| SG&A | 1,378 | 1,657 |
| Operating income | 263 | 451 |
| Pretax income | 223 | 373 |
| Income tax | 79 | -60 |
| Net income attributable to owners | 144 | 433 |
| Operating margin | 5.9% | 8.0% |
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 2025 | FY ending Mar 2026 |
|---|---|---|
| Cash and equivalents | ¥1.22B | ¥2.33B |
| Total assets | ¥5.64B | ¥8.22B |
| Net assets | ¥733.1M | ¥1.88B |
| Share capital | ¥300M | ¥657.4M |
| Property, plant and equipment | ¥3.12B | ¥4.24B |
| Intangible assets excluding goodwill | ¥33.7M | ¥25.1M |
| Current assets | ¥2.05B | ¥3.26B |
| Current liabilities | ¥2.04B | ¥2.45B |
| Short-term borrowings | ¥600.4M | ¥823.6M |
| Long-term borrowings | ¥2.09B | ¥3.03B |
| Bonds | ¥65M | ¥51M |
| Interest-bearing debt | ¥2.75Bderived | ¥3.9Bderived |
| Total liabilities | ¥4.9B | ¥6.34B |
| Equity attributable to owners of parent | ¥733.1M | ¥1.88B |
| Retained earnings | ¥233.2M | ¥666.5M |
EDINET (FSA Japan)
有価証券報告書－第17期(2025/04/01－2026/03/31)
Extracted from XBRL: 42 / Derived from other figures: 2
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