Take and Give. NeedsTAKE AND GIVE. NEEDS Co., Ltd.4331東証プライムサービス業FY ending Mar 2025, consolidated, J-GAAP
Out of every ¥100 of sales, about ¥9 is left as operating profit. Revenue changed +1.4% from the prior year, operating profit -2.5%.
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 | — | —× | -33.4% | —× | — |
| 2022 | 4.8% | 0.77× | 3.7% | 5.41× | 19.8% |
| 2023 | 9.0% | 0.83× | 7.5% | 3.97× | 29.9% |
| 2024 | 3.9% | 0.86× | 3.3% | 3.35× | 11.2% |
| 2025 | 7.4% | 0.89× | 6.6% | 3.07× | 20.2% |
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 2021 | FY ending Mar 2022 | FY ending Mar 2023 | FY ending Mar 2024 | FY ending Mar 2025 |
|---|---|---|---|---|---|
| Revenue | 20,044 | 39,482 | 45,532 | 47,020 | 47,668 |
| Cost of revenue | 7,265 | 13,745 | 15,839 | 15,710 | 15,839 |
| Gross profit | 12,778 | 25,736 | 29,692 | 31,310 | 31,829 |
| SG&A | 23,969 | 23,646 | 26,011 | 27,101 | 27,724 |
| Operating income | -11,191 | 2,089 | 3,681 | 4,208 | 4,104 |
| Pretax income | -15,847 | 1,842 | 2,764 | 3,286 | 3,235 |
| Income tax | 436 | -35 | -1,344 | 1,455 | -384 |
| Net income attributable to owners | -16,214 | 1,877 | 4,108 | 1,831 | 3,547 |
| Operating margin | -55.8% | 5.3% | 8.1% | 8.9% | 8.6% |
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 2021 | FY ending Mar 2022 | FY ending Mar 2023 | FY ending Mar 2024 | FY ending Mar 2025 |
|---|---|---|---|---|---|
| Cash and equivalents | ¥4.2B | ¥11.5B | ¥12.2B | ¥9.13B | ¥8.81B |
| Total assets | ¥48.6B | ¥54B | ¥55.2B | ¥54.4B | ¥53.2B |
| Net assets | ¥7.24B | ¥11.8B | ¥15.8B | ¥17B | ¥18.2B |
| Share capital | ¥5.26B | ¥2B | ¥100M | ¥100M | ¥100M |
| Property, plant and equipment | ¥32.2B | ¥29.1B | ¥27.1B | ¥29.9B | ¥28.4B |
| Intangible assets excluding goodwill | ¥256M | ¥222M | ¥226M | ¥375M | ¥351M |
| Goodwill | ¥60M | ¥30M | ¥3M | — | — |
| Investment securities | ¥105M | ¥79M | ¥77M | ¥15M | ¥15M |
| Current assets | ¥7.91B | ¥15.6B | ¥17.3B | ¥14.8B | ¥14.5B |
| Current liabilities | ¥22.3B | ¥24.4B | ¥15.3B | ¥13.8B | ¥14B |
| Short-term borrowings | ¥11.1B | ¥10.3B | ¥1.41B | ¥640M | ¥880M |
| Long-term borrowings | ¥14B | ¥13.1B | ¥19.6B | ¥16.9B | ¥14.3B |
| Total liabilities | ¥41.3B | ¥42.2B | ¥39.5B | ¥37.4B | ¥35B |
| Non-controlling interests | — | — | — | — | ¥72M |
| Equity attributable to owners of parent | ¥7.18B | ¥11.8B | ¥15.7B | ¥17B | ¥18.1B |
| Retained earnings | -¥3.12B | -¥1.39B | ¥2.61B | ¥3.85B | ¥7.01B |
| Treasury stock | -¥184M | -¥176M | -¥162M | -¥66M | -¥49M |
EDINET (FSA Japan)
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Extracted from XBRL: 51 / Derived from other figures: 1
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