SumasapoSumasapo Inc.9342東証グロースサービス業FY ending Sep 2025, non-consolidated, J-GAAP
Out of every ¥100 of sales, about ¥7 is left as operating profit. Revenue changed +5.3% from the prior year, operating profit +75.6%.
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 | — | —× | -13.1% | —× | — |
| 2022 | 3.6% | 4.31× | 15.6% | 1.81× | 28.1% |
| 2023 | — | —× | -26.9% | —× | — |
| 2024 | 4.0% | 4.36× | 17.3% | 1.58× | 27.3% |
| 2025 | 4.6% | 3.70× | 17.1% | 1.50× | 25.7% |
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
| Item | FY ending Sep 2021 | FY ending Sep 2022 | FY ending Sep 2023 | FY ending Sep 2024 | FY ending Sep 2025 |
|---|---|---|---|---|---|
| Revenue | 2,029 | 2,042 | 1,950 | 2,675 | 2,817 |
| Cost of revenue | 1,486 | 1,281 | 1,345 | 1,792 | 1,787 |
| Gross profit | 543 | 760 | 605 | 883 | 1,030 |
| SG&A | 614 | 684 | 738 | 774 | 840 |
| Operating income | -70 | 77 | -133 | 108 | 190 |
| Pretax income | -56 | 78 | -144 | 113 | 191 |
| Income tax | -6 | 4 | 4 | 7 | 61 |
| Net income attributable to owners | -50 | 74 | -148 | 106 | 130 |
| Operating margin | -3.5% | 3.8% | -6.8% | 4.1% | 6.8% |
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 | ¥158.4M | ¥303.4M | ¥169.1M | ¥285.8M | ¥372.7M |
| Total assets | ¥383.7M | ¥563.4M | ¥537.3M | ¥689.6M | ¥831M |
| Net assets | ¥184.1M | ¥340.6M | ¥335.2M | ¥441.3M | ¥571.5M |
| Share capital | ¥92.5M | ¥142.5M | ¥213.7M | ¥213.7M | ¥213.7M |
| Property, plant and equipment | ¥13.4M | ¥9.3M | ¥13.9M | ¥5.9M | ¥2.3M |
| Intangible assets excluding goodwill | ¥77M | ¥124.3M | ¥148.3M | ¥183.2M | ¥253.3M |
| Current assets | ¥256.2M | ¥396.3M | ¥329.2M | ¥438.9M | ¥528.2M |
| Current liabilities | ¥189.8M | ¥216.8M | ¥194.5M | ¥243.9M | ¥255.9M |
| Short-term borrowings | ¥30M | — | — | — | — |
| Total liabilities | ¥199.7M | ¥222.8M | ¥202.1M | ¥248.3M | ¥259.5M |
| Equity attributable to owners of parent | ¥184.1M | ¥340.6M | ¥335.2M | ¥441.3M | ¥571.5M |
| Retained earnings | ¥9.1M | ¥65.6M | -¥82.2M | ¥23.9M | ¥154.1M |
| Treasury stock | — | — | — | — | -¥46K |
EDINET (FSA Japan)
有価証券報告書－第14期(2024/10/01－2025/09/30)
EDINET (FSA Japan)
有価証券報告書－第13期(2023/10/01－2024/09/30)
EDINET (FSA Japan)
有価証券報告書－第12期(2022/10/01－2023/09/30)
EDINET (FSA Japan)
有価証券報告書－第11期(2021/10/01－2022/09/30)
Extracted from XBRL: 41 / Derived from other figures: 1
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