TearTEAR Corporation2485東証スタンダードサービス業FY ending Sep 2025, consolidated, J-GAAP
Out of every ¥100 of sales, about ¥8 is left as operating profit. Revenue changed +14.5% from the prior year, operating profit +14.3%.
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 | 4.4% | 0.90× | 4.0% | 1.50× | 6.0% |
| 2022 | 4.3% | 0.96× | 4.1% | 1.68× | 6.9% |
| 2023 | 5.6% | 0.95× | 5.3% | 1.92× | 10.3% |
| 2024 | 4.0% | 0.88× | 3.5% | 2.66× | 9.4% |
| 2025 | 4.1% | 0.78× | 3.2% | 3.28× | 10.6% |
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
| Item | FY ending Sep 2021 | FY ending Sep 2022 | FY ending Sep 2023 | FY ending Sep 2024 | FY ending Sep 2025 |
|---|---|---|---|---|---|
| Revenue | 12,203 | 13,283 | 14,068 | 18,839 | 21,563 |
| Cost of revenue | 7,451 | 8,027 | 8,298 | 11,402 | 13,408 |
| Gross profit | 4,752 | 5,256 | 5,769 | 7,437 | 8,154 |
| SG&A | 3,864 | 4,198 | 4,634 | 5,998 | 6,511 |
| Operating income | 887 | 1,057 | 1,135 | 1,438 | 1,643 |
| Pretax income | 821 | 902 | 1,132 | 1,319 | 1,399 |
| Income tax | 279 | 334 | 343 | 567 | 507 |
| Net income attributable to owners | 542 | 568 | 789 | 752 | 891 |
| Operating margin | 7.3% | 8.0% | 8.1% | 7.6% | 7.6% |
Year-end figures from filings. Unreported items are omitted. Interest-bearing debt excludes lease liabilities.
| Item | FY ending Sep 2021 | FY ending Sep 2022 | FY ending Sep 2023 | FY ending Sep 2024 | FY ending Sep 2025 |
|---|---|---|---|---|---|
| Cash and equivalents | ¥2.87B | ¥3.08B | ¥2.94B | ¥4.29B | ¥4.5B |
| Total assets | ¥13.5B | ¥14.2B | ¥15.4B | ¥27.3B | ¥27.9B |
| Net assets | ¥9.02B | ¥7.5B | ¥7.88B | ¥8.19B | ¥8.6B |
| Share capital | ¥1.87B | ¥1.87B | ¥1.89B | ¥1.9B | ¥1.9B |
| Property, plant and equipment | ¥8.49B | ¥8.79B | ¥9.77B | ¥12.5B | ¥13.1B |
| Intangible assets excluding goodwill | ¥59M | ¥63M | ¥157M | ¥7.16B | ¥6.81B |
| Goodwill | — | — | — | ¥5.74B | ¥5.46B |
| Investment securities | ¥0 | ¥0 | ¥0 | ¥1M | — |
| Current assets | ¥3.58B | ¥3.84B | ¥3.89B | ¥5.74B | ¥6.05B |
| Current liabilities | ¥2.49B | ¥4.25B | ¥4.74B | ¥5.88B | ¥6.11B |
| Short-term borrowings | ¥351M | ¥200M | ¥673M | ¥140M | ¥292M |
| Long-term borrowings | ¥992M | ¥1.25B | ¥1.3B | ¥10.6B | ¥10.3B |
| Bonds | — | ¥80M | ¥60M | ¥276M | ¥405M |
| Interest-bearing debt | — | ¥1.53Bderived | ¥2.03Bderived | ¥11Bderived | ¥11Bderived |
| Total liabilities | ¥4.52B | ¥6.67B | ¥7.5B | ¥19.1B | ¥19.3B |
| Equity attributable to owners of parent | ¥9.02B | ¥7.5B | ¥7.88B | ¥8.19B | ¥8.63B |
| Retained earnings | ¥5.64B | ¥4.12B | ¥4.46B | ¥4.76B | ¥5.21B |
| Treasury stock | ¥0 | ¥0 | ¥0 | -¥2M | -¥2M |
EDINET (FSA Japan)
有価証券報告書－第29期(2024/10/01－2025/09/30)
EDINET (FSA Japan)
有価証券報告書－第28期(2023/10/01－2024/09/30)
EDINET (FSA Japan)
有価証券報告書－第27期(2022/10/01－2023/09/30)
EDINET (FSA Japan)
有価証券報告書－第26期(令和3年10月1日－令和4年9月30日)
EDINET (FSA Japan)
有価証券報告書－第25期(令和2年10月1日－令和3年9月30日)
EDINET (FSA Japan)
有価証券報告書－第24期(令和1年10月1日－令和2年9月30日)
Extracted from XBRL: 49 / Derived from other figures: 2
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