TWOSTONE&Sons7352東証グロースサービス業FY ending Aug 2025, consolidated, J-GAAP
Out of every ¥100 of sales, about ¥5 is left as operating profit. Revenue changed +26.5% from the prior year, operating profit +72.7%.
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 | 1.8% | 3.23× | 5.7% | 2.29× | 13.1% |
| 2022 | 2.0% | 3.58× | 7.0% | 2.93× | 20.5% |
| 2023 | 1.7% | 3.05× | 5.2% | 4.06× | 20.9% |
| 2024 | 1.3% | 2.55× | 3.4% | 2.97× | 10.0% |
| 2025 | 2.7% | 2.12× | 5.8% | 2.74× | 15.9% |
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
| Item | FY ending Aug 2021 | FY ending Aug 2022 | FY ending Aug 2023 | FY ending Aug 2024 | FY ending Aug 2025 |
|---|---|---|---|---|---|
| Revenue | 4,283 | 6,870 | 10,057 | 14,291 | 18,077 |
| Cost of revenue | 2,918 | 4,796 | 7,342 | 10,169 | 12,566 |
| Gross profit | 1,365 | 2,074 | 2,714 | 4,122 | 5,512 |
| SG&A | 1,237 | 1,879 | 2,395 | 3,647 | 4,692 |
| Operating income | 128 | 196 | 320 | 475 | 820 |
| Pretax income | 122 | 213 | 259 | 428 | 818 |
| Income tax | 46 | 79 | 89 | 239 | 289 |
| Net income attributable to owners | 76 | 135 | 170 | 189 | 494 |
| Operating margin | 3.0% | 2.8% | 3.2% | 3.3% | 4.5% |
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 Aug 2021 | FY ending Aug 2022 | FY ending Aug 2023 | FY ending Aug 2024 | FY ending Aug 2025 |
|---|---|---|---|---|---|
| Cash and equivalents | ¥481.7M | ¥874.7M | ¥1.29B | ¥3.7B | ¥4.56B |
| Total assets | ¥1.32B | ¥2.51B | ¥4.09B | ¥7.1B | ¥9.95B |
| Net assets | ¥581.7M | ¥736.9M | ¥897.1M | ¥2.89B | ¥3.47B |
| Share capital | ¥130M | ¥139.6M | ¥144.9M | ¥1.04B | ¥1.04B |
| Property, plant and equipment | ¥13M | ¥62.7M | ¥45.3M | ¥42.4M | ¥82.9M |
| Intangible assets excluding goodwill | ¥34.4M | ¥340.6M | ¥1.02B | ¥1.05B | ¥2.27B |
| Goodwill | ¥26.2M | ¥287.5M | ¥890.8M | ¥939.1M | ¥1.87B |
| Investment securities | ¥10M | ¥76.9M | ¥41.4M | ¥24.8M | ¥40.3M |
| Current assets | ¥1.17B | ¥1.95B | ¥2.84B | ¥5.87B | ¥7.22B |
| Current liabilities | ¥638.7M | ¥1.13B | ¥1.95B | ¥2.87B | ¥3.93B |
| Short-term borrowings | — | — | ¥200M | — | ¥100M |
| Long-term borrowings | ¥104.1M | ¥646.9M | ¥1.21B | ¥1.35B | ¥2.47B |
| Total liabilities | ¥742.8M | ¥1.77B | ¥3.19B | ¥4.22B | ¥6.48B |
| Non-controlling interests | — | — | — | — | ¥106.3M |
| Equity attributable to owners of parent | ¥578.7M | ¥732.6M | ¥892.2M | ¥2.88B | ¥3.35B |
| Retained earnings | ¥318.9M | ¥453.6M | ¥602.7M | ¥770.6M | ¥1.24B |
| Treasury stock | — | -¥69K | -¥189K | -¥303K | -¥303K |
EDINET (FSA Japan)
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EDINET (FSA Japan)
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EDINET (FSA Japan)
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EDINET (FSA Japan)
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Extracted from XBRL: 51 / Derived from other figures: 1
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