TosnetcorporationTOSNETCORPORATION4754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 ¥7 is left as operating profit. Revenue changed +3.0% from the prior year, operating profit +5.2%.
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 | 5.7% | 1.10× | 6.3% | 1.43× | 9.0% |
| 2022 | 5.0% | 1.09× | 5.4% | 1.42× | 7.7% |
| 2023 | 5.3% | 1.10× | 5.8% | 1.44× | 8.3% |
| 2024 | 7.7% | 1.06× | 8.2% | 1.45× | 11.9% |
| 2025 | 6.4% | 1.06× | 6.7% | 1.38× | 9.3% |
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 Sep 2021 | FY ending Sep 2022 | FY ending Sep 2023 | FY ending Sep 2024 | FY ending Sep 2025 |
|---|---|---|---|---|---|
| Revenue | 9,919 | 10,030 | 10,937 | 11,560 | 11,907 |
| Cost of revenue | 6,502 | 6,619 | 7,276 | 7,760 | 7,959 |
| Gross profit | 3,417 | 3,411 | 3,661 | 3,800 | 3,948 |
| SG&A | 2,674 | 2,720 | 2,864 | 2,983 | 3,088 |
| Operating income | 742 | 691 | 797 | 817 | 860 |
| Pretax income | 925 | 805 | 925 | 1,430 | 1,134 |
| Income tax | 361 | 306 | 348 | 538 | 377 |
| Net income attributable to owners | 564 | 499 | 577 | 892 | 758 |
| Operating margin | 7.5% | 6.9% | 7.3% | 7.1% | 7.2% |
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 | ¥4.58B | ¥4.57B | ¥5.42B | ¥5.7B | ¥6B |
| Total assets | ¥9.02B | ¥9.41B | ¥10.6B | ¥11.2B | ¥11.3B |
| Net assets | ¥6.31B | ¥6.68B | ¥7.2B | ¥7.93B | ¥8.48B |
| Share capital | ¥782.9M | ¥782.9M | ¥782.9M | ¥782.9M | ¥782.9M |
| Trade receivables | ¥172.8M | ¥309.4M | ¥422.1M | ¥458.7M | — |
| Property, plant and equipment | ¥2.04B | ¥2.27B | ¥2.22B | ¥2.34B | ¥2.27B |
| Intangible assets excluding goodwill | ¥198.9M | ¥202.5M | ¥260.9M | ¥316.2M | ¥261.5M |
| Goodwill | ¥173M | ¥146.6M | ¥198.9M | ¥257M | ¥211.7M |
| Investment securities | ¥247M | ¥226.6M | ¥253.9M | ¥307.4M | ¥324.6M |
| Current assets | ¥6.06B | ¥6.19B | ¥7.21B | ¥7.59B | ¥7.83B |
| Current liabilities | ¥1.92B | ¥1.92B | ¥2.34B | ¥2.39B | ¥2.07B |
| Short-term borrowings | ¥500M | ¥500M | ¥500M | ¥400M | ¥350M |
| Long-term borrowings | ¥307.3M | ¥270.9M | ¥498.2M | ¥392.5M | ¥313.3M |
| Total liabilities | ¥2.71B | ¥2.73B | ¥3.35B | ¥3.26B | ¥2.8B |
| Equity attributable to owners of parent | ¥6.29B | ¥6.67B | ¥7.14B | ¥7.86B | ¥8.36B |
| Retained earnings | ¥4.75B | ¥5.13B | ¥5.59B | ¥6.34B | ¥6.95B |
| Treasury stock | -¥773K | -¥773K | -¥773K | -¥33.8M | -¥130.6M |
EDINET (FSA Japan)
有価証券報告書－第49期(2024/10/01－2025/09/30)
EDINET (FSA Japan)
有価証券報告書－第48期(2023/10/01－2024/09/30)
EDINET (FSA Japan)
有価証券報告書－第47期(2022/10/01－2023/09/30)
EDINET (FSA Japan)
有価証券報告書－第46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45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44期(令和1年10月1日－令和2年9月30日)
Extracted from XBRL: 50 / Derived from other figures: 1
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