T.S.I7362東証グロースサービス業FY ending Dec 2025, consolidated, J-GAAP
Out of every ¥100 of sales, about ¥1 is left as operating profit. Revenue changed +3.8% from the prior year, operating profit -73.0%.
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 | 4.1% | 1.18× | 4.8% | 3.10× | 14.9% |
| 2022 | 3.8% | 1.39× | 5.3% | 2.94× | 15.7% |
| 2023 | 3.0% | 1.19× | 3.6% | 3.13× | 11.1% |
| 2024 | 2.7% | 1.06× | 2.8% | 3.54× | 9.9% |
| 2025 | 1.7% | 0.92× | 1.5% | 3.87× | 6.0% |
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
| Item | FY ending Dec 2021 | FY ending Dec 2022 | FY ending Dec 2023 | FY ending Dec 2024 | FY ending Dec 2025 |
|---|---|---|---|---|---|
| Revenue | 3,401 | 4,102 | 4,253 | 4,708 | 4,886 |
| Cost of revenue | 2,801 | 3,416 | 3,607 | 4,049 | 4,251 |
| Gross profit | 599 | 686 | 647 | 659 | 635 |
| SG&A | 427 | 492 | 536 | 509 | 594 |
| Operating income | 172 | 194 | 111 | 150 | 41 |
| Pretax income | 188 | 247 | 193 | 191 | 139 |
| Income tax | 50 | 89 | 66 | 66 | 57 |
| Net income attributable to owners | 138 | 158 | 127 | 125 | 82 |
| Operating margin | 5.1% | 4.7% | 2.6% | 3.2% | 0.8% |
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 Dec 2021 | FY ending Dec 2022 | FY ending Dec 2023 | FY ending Dec 2024 | FY ending Dec 2025 |
|---|---|---|---|---|---|
| Cash and equivalents | ¥865.1M | ¥1.08B | ¥1.37B | ¥1.12B | ¥1.17B |
| Total assets | ¥2.88B | ¥3.03B | ¥4.09B | ¥4.82B | ¥5.81B |
| Net assets | ¥927.4M | ¥1.08B | ¥1.19B | ¥1.33B | ¥1.41B |
| Share capital | ¥374.2M | ¥374.2M | ¥378.2M | ¥378.2M | ¥378.2M |
| Property, plant and equipment | ¥1.02B | ¥1.33B | ¥1.82B | ¥2.98B | ¥3.76B |
| Intangible assets excluding goodwill | ¥5.1M | ¥14.9M | ¥51.8M | ¥60.7M | ¥73.8M |
| Current assets | ¥1.79B | ¥1.62B | ¥2.12B | ¥1.76B | ¥1.94B |
| Current liabilities | ¥729.5M | ¥946.1M | ¥1.75B | ¥1.86B | ¥1.39B |
| Short-term borrowings | ¥150M | ¥300M | ¥1.07B | ¥1.11B | ¥451M |
| Long-term borrowings | ¥1.21B | ¥984.6M | ¥1.13B | ¥1.6B | ¥2.96B |
| Total liabilities | ¥1.95B | ¥1.95B | ¥2.9B | ¥3.49B | ¥4.39B |
| Equity attributable to owners of parent | ¥927.4M | ¥1.08B | ¥1.19B | ¥1.33B | ¥1.41B |
| Retained earnings | ¥277.2M | ¥434.7M | ¥561.4M | ¥691.9M | ¥771.4M |
| Treasury stock | — | -¥128K | -¥27.8M | -¥21.4M | -¥14.8M |
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Extracted from XBRL: 42 / Derived from other figures: 1
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