UpconUPCON CORPORATION5075名古屋証券取引所建設業FY ending Jan 2026, non-consolidated, J-GAAP
Out of every ¥100 of sales, about ¥30 is left as operating profit. Revenue changed +16.1% from the prior year, operating profit +26.7%.
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 |
|---|---|---|---|---|---|
| 2022 | 5.6% | 0.64× | 3.6% | 1.04× | 3.7% |
| 2023 | 12.7% | 0.75× | 9.5% | 1.09× | 10.4% |
| 2024 | 7.9% | 0.63× | 5.0% | 1.08× | 5.4% |
| 2025 | 20.5% | 0.76× | 15.6% | 1.12× | 17.5% |
| 2026 | 21.9% | 0.67× | 14.8% | 1.24× | 18.4% |
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 Jan 2022 | FY ending Jan 2023 | FY ending Jan 2024 | FY ending Jan 2025 | FY ending Jan 2026 |
|---|---|---|---|---|---|
| Revenue | 673 | 917 | 852 | 1,195 | 1,388 |
| Cost of revenue | 298 | 412 | 430 | 440 | 476 |
| Gross profit | 376 | 505 | 422 | 754 | 911 |
| SG&A | 320 | 336 | 332 | 423 | 490 |
| Operating income | 55 | 169 | 90 | 332 | 421 |
| Pretax income | 54 | 178 | 94 | 338 | 429 |
| Income tax | 16 | 62 | 27 | 93 | 124 |
| Net income attributable to owners | 38 | 116 | 68 | 245 | 304 |
| Operating margin | 8.2% | 18.4% | 10.5% | 27.8% | 30.3% |
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 Jan 2022 | FY ending Jan 2023 | FY ending Jan 2024 | FY ending Jan 2025 | FY ending Jan 2026 |
|---|---|---|---|---|---|
| Cash and equivalents | ¥519.3M | ¥941.6M | ¥855.7M | ¥1.08B | ¥1.33B |
| Total assets | ¥1.05B | ¥1.39B | ¥1.33B | ¥1.79B | ¥2.32B |
| Net assets | ¥1B | ¥1.23B | ¥1.29B | ¥1.54B | ¥1.86B |
| Share capital | ¥43M | ¥101.9M | ¥73.3M | ¥73.3M | ¥80.5M |
| Property, plant and equipment | ¥25.2M | ¥17.7M | ¥27M | ¥21.8M | ¥262.9M |
| Intangible assets excluding goodwill | ¥821K | ¥575K | ¥356K | ¥192K | ¥27K |
| Investment securities | — | — | ¥30.7M | ¥257.9M | ¥352.9M |
| Current assets | ¥968M | ¥1.32B | ¥1.22B | ¥1.44B | ¥1.65B |
| Current liabilities | ¥40.7M | ¥158.8M | ¥41.3M | ¥248.4M | ¥260.6M |
| Long-term borrowings | — | — | — | — | ¥198.9M |
| Total liabilities | ¥43.8M | ¥162M | ¥45.3M | ¥253.7M | ¥463.9M |
| Equity attributable to owners of parent | ¥1B | ¥1.23B | ¥1.28B | ¥1.51B | ¥1.8B |
| Retained earnings | ¥948.6M | ¥1.06B | ¥1.1B | ¥1.34B | ¥1.6B |
| Treasury stock | — | — | -¥124K | -¥124K | -¥168K |
EDINET (FSA Japan)
有価証券報告書－第23期(2025/02/01－2026/01/31)
EDINET (FSA Japan)
有価証券報告書－第22期(2024/02/01－2025/01/31)
EDINET (FSA Japan)
有価証券報告書－第21期(2023/02/01－2024/01/31)
EDINET (FSA Japan)
有価証券報告書－第20期(2022/02/01－2023/01/31)
Extracted from XBRL: 46 / Derived from other figures: 1
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