Subaru EnterpriseSubaru Enterprise Co., Ltd.9632東証スタンダードサービス業FY ending Jan 2026, consolidated, J-GAAP
Out of every ¥100 of sales, about ¥17 is left as operating profit. Revenue changed -2.2% from the prior year, operating profit +1.1%.
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 |
|---|---|---|---|---|---|
| 2022 | 10.4% | 0.85× | 8.8% | 1.19× | 10.5% |
| 2023 | 12.2% | 0.82× | 10.0% | 1.18× | 11.8% |
| 2024 | 11.2% | 0.78× | 8.8% | 1.16× | 10.2% |
| 2025 | 10.7% | 0.76× | 8.1% | 1.15× | 9.4% |
| 2026 | 8.2% | 0.70× | 5.7% | 1.17× | 6.7% |
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 Jan 2022 | FY ending Jan 2023 | FY ending Jan 2024 | FY ending Jan 2025 | FY ending Jan 2026 |
|---|---|---|---|---|---|
| Revenue | 28,977 | 28,908 | 29,246 | 30,274 | 29,611 |
| Cost of revenue | 22,939 | 21,865 | 22,214 | 23,299 | 22,559 |
| Gross profit | 6,038 | 7,042 | 7,031 | 6,975 | 7,052 |
| SG&A | 1,831 | 1,950 | 2,131 | 2,166 | 2,188 |
| Operating income | 4,207 | 5,092 | 4,900 | 4,809 | 4,864 |
| Pretax income | 4,408 | 5,212 | 4,950 | 4,918 | 3,821 |
| Income tax | 1,406 | 1,687 | 1,663 | 1,675 | 1,394 |
| Net income attributable to owners | 2,999 | 3,517 | 3,284 | 3,239 | 2,424 |
| Operating margin | 14.5% | 17.6% | 16.8% | 15.9% | 16.4% |
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 Jan 2022 | FY ending Jan 2023 | FY ending Jan 2024 | FY ending Jan 2025 | FY ending Jan 2026 |
|---|---|---|---|---|---|
| Cash and equivalents | ¥12.3B | ¥13.6B | ¥12.3B | ¥12.1B | ¥13.5B |
| Total assets | ¥34.1B | ¥36.2B | ¥38.7B | ¥40.8B | ¥43.8B |
| Net assets | ¥28.7B | ¥31.2B | ¥33.6B | ¥35.6B | ¥37B |
| Share capital | ¥1.33B | ¥1.33B | ¥1.33B | ¥1.33B | ¥1.33B |
| Trade receivables | ¥6.92B | — | — | — | — |
| Property, plant and equipment | ¥11.6B | ¥12.3B | ¥16.1B | ¥17.8B | ¥18.4B |
| Intangible assets excluding goodwill | ¥454.8M | ¥368.8M | ¥554.7M | ¥448.9M | ¥339.3M |
| Goodwill | ¥406.2M | ¥332.3M | ¥366M | ¥276.8M | ¥187.6M |
| Investment securities | ¥272.5M | ¥272.5M | ¥262.5M | ¥262.5M | ¥262.5M |
| Current assets | ¥20.1B | ¥21.8B | ¥20.1B | ¥20.5B | ¥22.6B |
| Current liabilities | ¥4.48B | ¥4.07B | ¥3.96B | ¥3.83B | ¥4.19B |
| Trade payables | ¥1.93B | ¥1.75B | ¥1.83B | ¥1.78B | ¥1.89B |
| Total liabilities | ¥5.42B | ¥5.01B | ¥5.16B | ¥5.2B | ¥6.78B |
| Non-controlling interests | ¥91.5M | ¥99M | ¥102.6M | ¥106.2M | ¥109.5M |
| Equity attributable to owners of parent | ¥28.6B | ¥31.1B | ¥33.5B | ¥35.5B | ¥36.9B |
| Retained earnings | ¥26.3B | ¥28.8B | ¥31.1B | ¥33.2B | ¥34.6B |
| Treasury stock | -¥346.2M | -¥338.5M | -¥335.9M | -¥328.7M | -¥323.1M |
EDINET (FSA Japan)
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Extracted from XBRL: 51 / Derived from other figures: 1
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