StepSTEP CO.,LTD.9795東証プライムサービス業FY ending Sep 2025, non-consolidated, J-GAAP
Out of every ¥100 of sales, about ¥24 is left as operating profit. Revenue changed +5.0% from the prior year, operating profit +7.7%.
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 | 19.0% | 0.49× | 9.2% | 1.17× | 10.8% |
| 2022 | 18.8% | 0.50× | 9.4% | 1.14× | 10.8% |
| 2023 | 16.7% | 0.51× | 8.6% | 1.11× | 9.5% |
| 2024 | 16.6% | 0.52× | 8.7% | 1.11× | 9.6% |
| 2025 | 17.0% | 0.53× | 9.0% | 1.12× | 10.0% |
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 Sep 2021 | FY ending Sep 2022 | FY ending Sep 2023 | FY ending Sep 2024 | FY ending Sep 2025 |
|---|---|---|---|---|---|
| Revenue | 13,036 | 13,653 | 14,442 | 15,099 | 15,847 |
| Cost of revenue | 8,771 | 9,218 | 10,442 | 10,714 | 11,145 |
| Gross profit | 4,265 | 4,436 | 4,000 | 4,385 | 4,701 |
| SG&A | 756 | 779 | 807 | 874 | 921 |
| Operating income | 3,509 | 3,656 | 3,192 | 3,511 | 3,780 |
| Pretax income | 3,593 | 3,729 | 3,261 | 3,557 | 3,866 |
| Income tax | 1,122 | 1,166 | 856 | 1,049 | 1,176 |
| Net income attributable to owners | 2,471 | 2,563 | 2,405 | 2,509 | 2,690 |
| Operating margin | 26.9% | 26.8% | 22.1% | 23.3% | 23.9% |
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 Sep 2021 | FY ending Sep 2022 | FY ending Sep 2023 | FY ending Sep 2024 | FY ending Sep 2025 |
|---|---|---|---|---|---|
| Cash and equivalents | ¥8.39B | ¥9.09B | ¥9.46B | ¥9.41B | ¥7.58B |
| Total assets | ¥26.8B | ¥27.6B | ¥28.6B | ¥29.3B | ¥30.6B |
| Net assets | ¥22.9B | ¥24.8B | ¥25.9B | ¥26.2B | ¥27.4B |
| Share capital | ¥1.78B | ¥1.78B | ¥1.78B | ¥1.78B | ¥1.78B |
| Inventories | ¥22.2M | ¥35.3M | ¥37.8M | ¥36.7M | ¥37.7M |
| Property, plant and equipment | ¥16.9B | ¥16.8B | ¥16.3B | ¥16B | ¥16B |
| Intangible assets excluding goodwill | ¥43.5M | ¥33.1M | ¥67M | ¥118.7M | ¥123.2M |
| Investment securities | ¥17M | ¥16.9M | ¥1.17B | ¥1.77B | ¥4.7B |
| Current assets | ¥8.97B | ¥9.72B | ¥10.2B | ¥10.3B | ¥8.59B |
| Current liabilities | ¥3.44B | ¥2.04B | ¥2.01B | ¥2.38B | ¥2.37B |
| Long-term borrowings | ¥11.8M | ¥245.3M | ¥140.6M | ¥104.2M | ¥33.3M |
| Total liabilities | ¥3.92B | ¥2.77B | ¥2.7B | ¥3.02B | ¥3.15B |
| Equity attributable to owners of parent | ¥22.9B | ¥24.8B | ¥25.9B | ¥26.2B | ¥27.4B |
| Retained earnings | ¥19.2B | ¥21B | ¥22.6B | ¥23.8B | ¥25.2B |
| Treasury stock | -¥216.7M | -¥101M | -¥603.4M | -¥1.44B | -¥1.72B |
EDINET (FSA Japan)
有価証券報告書－第47期(2024/10/01－2025/09/30)
EDINET (FSA Japan)
有価証券報告書－第46期(2023/10/01－2024/09/30)
EDINET (FSA Japan)
有価証券報告書－第45期(2022/10/01－2023/09/30)
EDINET (FSA Japan)
有価証券報告書－第44期(令和3年10月1日－令和4年9月30日)
EDINET (FSA Japan)
有価証券報告書－第43期(令和2年10月1日－令和3年9月30日)
EDINET (FSA Japan)
有価証券報告書－第42期(令和1年10月1日－令和2年9月30日)
Extracted from XBRL: 46 / Derived from other figures: 1
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