Tea LifeTea Life Co.,Ltd3172東証スタンダード小売業FY ending Jul 2025, consolidated, J-GAAP
Out of every ¥100 of sales, about ¥4 is left as operating profit. Revenue changed -11.5% from the prior year, operating profit -17.2%.
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 | 6.0% | 1.41× | 8.5% | 1.52× | 12.9% |
| 2022 | 4.4% | 1.54× | 6.8% | 1.48× | 10.1% |
| 2023 | 4.5% | 1.60× | 7.1% | 1.41× | 10.1% |
| 2024 | 2.5% | 1.48× | 3.6% | 1.42× | 5.1% |
| 2025 | 3.1% | 1.30× | 4.0% | 1.40× | 5.6% |
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 Jul 2021 | FY ending Jul 2022 | FY ending Jul 2023 | FY ending Jul 2024 | FY ending Jul 2025 |
|---|---|---|---|---|---|
| Revenue | 11,719 | 12,737 | 13,457 | 13,001 | 11,502 |
| Cost of revenue | 6,282 | 7,789 | 8,788 | 8,551 | 7,380 |
| Gross profit | 5,436 | 4,948 | 4,668 | 4,449 | 4,121 |
| SG&A | 4,534 | 4,139 | 3,846 | 3,898 | 3,665 |
| Operating income | 901 | 808 | 822 | 551 | 456 |
| Pretax income | 992 | 817 | 947 | 566 | 496 |
| Income tax | 287 | 250 | 347 | 247 | 137 |
| Net income attributable to owners | 704 | 566 | 599 | 319 | 358 |
| Operating margin | 7.7% | 6.3% | 6.1% | 4.2% | 4.0% |
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 Jul 2021 | FY ending Jul 2022 | FY ending Jul 2023 | FY ending Jul 2024 | FY ending Jul 2025 |
|---|---|---|---|---|---|
| Cash and equivalents | ¥2.65B | ¥2.31B | ¥2.6B | ¥2.93B | ¥2.63B |
| Total assets | ¥8.31B | ¥8.27B | ¥8.57B | ¥8.98B | ¥8.78B |
| Net assets | ¥5.46B | ¥5.79B | ¥6.17B | ¥6.29B | ¥6.43B |
| Share capital | ¥356M | ¥356M | ¥361M | ¥364M | ¥368M |
| Trade receivables | ¥1.18B | — | — | — | — |
| Property, plant and equipment | ¥3.22B | ¥3.26B | ¥3.24B | ¥3.19B | ¥3.15B |
| Intangible assets excluding goodwill | ¥135M | ¥128M | ¥248M | ¥258M | ¥212M |
| Goodwill | ¥80M | ¥60M | ¥174M | ¥192M | ¥140M |
| Investment securities | ¥197M | ¥197M | ¥129M | ¥172M | ¥182M |
| Current assets | ¥4.48B | ¥4.28B | ¥4.72B | ¥5.15B | ¥4.97B |
| Current liabilities | ¥1.64B | ¥1.42B | ¥1.32B | ¥1.3B | ¥1.1B |
| Long-term borrowings | ¥815M | ¥619M | ¥558M | ¥919M | ¥819M |
| Total liabilities | ¥2.85B | ¥2.48B | ¥2.4B | ¥2.7B | ¥2.34B |
| Equity attributable to owners of parent | ¥5.45B | ¥5.77B | ¥6.14B | ¥6.25B | ¥6.43B |
| Retained earnings | ¥4.77B | ¥5.08B | ¥5.45B | ¥5.55B | ¥5.72B |
| Treasury stock | ¥0 | ¥0 | ¥0 | ¥0 | ¥0 |
EDINET (FSA Japan)
有価証券報告書－第42期(2024/08/01－2025/07/31)
EDINET (FSA Japan)
有価証券報告書－第41期(2023/08/01－2024/07/31)
EDINET (FSA Japan)
有価証券報告書－第40期(2022/08/01－2023/07/31)
EDINET (FSA Japan)
有価証券報告書－第39期(令和3年8月1日－令和4年7月31日)
EDINET (FSA Japan)
訂正有価証券報告書－第38期(令和2年8月1日－令和3年7月31日)
EDINET (FSA Japan)
有価証券報告書－第37期(令和1年8月1日－令和2年7月31日)
Extracted from XBRL: 48 / Derived from other figures: 1
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