Tsubota LaboratoryTsubota Laboratory Incorporated4890東証グロースサービス業FY ending Mar 2026, non-consolidated, J-GAAP
It lost about ¥394 for every ¥100 of sales at the operating level. Revenue changed -85.3% from the prior year, operating profit -434.6%.
Net margin × asset turnover = ROA; ROA × financial leverage = ROE
| Period | Net margin | Asset turnover | ROA | Financial leverage | ROE |
|---|---|---|---|---|---|
| 2022 | 23.9% | 0.40× | 9.5% | 2.17× | 20.6% |
| 2023 | 9.4% | 0.44× | 4.2% | 1.59× | 6.7% |
| 2024 | — | —× | -25.8% | —× | — |
| 2025 | 15.2% | 0.57× | 8.6% | 1.62× | 13.9% |
| 2026 | — | —× | -39.9% | —× | — |
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 Mar 2022 | FY ending Mar 2023 | FY ending Mar 2024 | FY ending Mar 2025 | FY ending Mar 2026 |
|---|---|---|---|---|---|
| Revenue | 641 | 955 | 674 | 1,357 | 200 |
| Cost of revenue | 84 | 236 | 652 | 180 | 68 |
| Gross profit | 557 | 719 | 21 | 1,177 | 132 |
| SG&A | 421 | 552 | 671 | 941 | 919 |
| Operating income | 136 | 167 | -650 | 235 | -788 |
| Pretax income | 202 | 144 | -636 | 281 | -761 |
| Income tax | 49 | 54 | 5 | 75 | 1 |
| Net income attributable to owners | 153 | 90 | -641 | 206 | -762 |
| Operating margin | 21.2% | 17.5% | -96.4% | 17.4% | -393.9% |
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 2022 | FY ending Mar 2023 | FY ending Mar 2024 | FY ending Mar 2025 | FY ending Mar 2026 |
|---|---|---|---|---|---|
| Cash and equivalents | ¥1.17B | ¥2.16B | ¥1.88B | ¥1.54B | ¥969.8M |
| Total assets | ¥1.62B | ¥2.67B | ¥2.3B | ¥2.5B | ¥1.32B |
| Net assets | ¥744.4M | ¥1.95B | ¥1.37B | ¥1.59B | ¥863.9M |
| Share capital | ¥231.1M | ¥789M | ¥818.1M | ¥825.2M | ¥844.4M |
| Property, plant and equipment | ¥70.7M | ¥77.9M | ¥52.7M | ¥44M | ¥27.2M |
| Intangible assets excluding goodwill | ¥15.1M | ¥11.5M | ¥8.8M | ¥6.8M | ¥5M |
| Current assets | ¥1.52B | ¥2.57B | ¥2.22B | ¥2.45B | ¥1.28B |
| Current liabilities | ¥674.1M | ¥607.7M | ¥837.5M | ¥846.6M | ¥408M |
| Long-term borrowings | ¥199.3M | ¥114.9M | ¥90.4M | ¥69.2M | ¥46.9M |
| Total liabilities | ¥873.4M | ¥722.6M | ¥927.9M | ¥915.9M | ¥454.9M |
| Equity attributable to owners of parent | ¥744.4M | ¥1.95B | ¥1.37B | ¥1.59B | ¥863.9M |
| Retained earnings | ¥298.2M | ¥388.4M | -¥252.9M | -¥47.1M | -¥808.9M |
EDINET (FSA Japan)
有価証券報告書－第14期(2025/04/01－2026/03/31)
EDINET (FSA Japan)
有価証券報告書－第13期(2024/04/01－2025/03/31)
EDINET (FSA Japan)
有価証券報告書－第12期(2023/04/01－2024/03/31)
EDINET (FSA Japan)
有価証券報告書－第11期(2022/04/01－2023/03/31)
EDINET (FSA Japan)
訂正有価証券報告書－第10期(令和3年4月1日－令和4年3月31日)
Extracted from XBRL: 39 / Derived from other figures: 1
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