UPRUPR Corporation7065東証スタンダードサービス業FY ending Aug 2025, consolidated, J-GAAP
Out of every ¥100 of sales, about ¥2 is left as operating profit. Revenue changed -0.7% from the prior year, operating profit -52.0%.
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 | 4.3% | 0.70× | 3.0% | 2.57× | 7.8% |
| 2022 | 5.1% | 0.70× | 3.6% | 2.55× | 9.1% |
| 2023 | 5.0% | 0.73× | 3.7% | 2.50× | 9.2% |
| 2024 | 3.9% | 0.73× | 2.8% | 2.44× | 6.9% |
| 2025 | 2.2% | 0.71× | 1.5% | 2.41× | 3.7% |
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 Aug 2021 | FY ending Aug 2022 | FY ending Aug 2023 | FY ending Aug 2024 | FY ending Aug 2025 |
|---|---|---|---|---|---|
| Revenue | 12,927 | 13,329 | 14,834 | 15,463 | 15,354 |
| Cost of revenue | 8,945 | 9,237 | 10,033 | 10,635 | 10,716 |
| Gross profit | 3,983 | 4,092 | 4,801 | 4,828 | 4,638 |
| SG&A | 3,453 | 3,560 | 3,971 | 4,250 | 4,361 |
| Operating income | 530 | 532 | 830 | 578 | 278 |
| Pretax income | 837 | 1,085 | 1,125 | 786 | 576 |
| Income tax | 275 | 383 | 361 | 157 | 196 |
| Net income attributable to owners | 562 | 681 | 744 | 597 | 336 |
| Operating margin | 4.1% | 4.0% | 5.6% | 3.7% | 1.8% |
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 | ¥2.71B | ¥3.14B | ¥3.17B | ¥3.47B | ¥3.22B |
| Total assets | ¥18.5B | ¥19.6B | ¥20.9B | ¥21.5B | ¥22B |
| Net assets | ¥7.22B | ¥7.82B | ¥8.51B | ¥9.03B | ¥9.3B |
| Share capital | ¥96M | ¥96M | ¥96M | ¥96M | ¥96M |
| Trade receivables | ¥1.62B | — | — | — | — |
| Property, plant and equipment | ¥12.4B | ¥12.5B | ¥13.3B | ¥13.6B | ¥13.9B |
| Intangible assets excluding goodwill | ¥347.7M | ¥443.8M | ¥751.3M | ¥878.7M | ¥866.8M |
| Investment securities | ¥97.4M | ¥107.8M | ¥109.4M | ¥120.1M | ¥101.2M |
| Current assets | ¥5.19B | ¥5.95B | ¥6.03B | ¥6.15B | ¥6.18B |
| Current liabilities | ¥3.58B | ¥4.5B | ¥4.67B | ¥4.2B | ¥4.26B |
| Long-term borrowings | ¥6.95B | ¥6.42B | ¥6.79B | ¥7.19B | ¥7.51B |
| Total liabilities | ¥11.3B | ¥11.8B | ¥12.4B | ¥12.4B | ¥12.7B |
| Non-controlling interests | ¥19.9M | ¥44M | ¥69.4M | ¥103.1M | ¥155M |
| Equity attributable to owners of parent | ¥7.2B | ¥7.78B | ¥8.42B | ¥8.91B | ¥9.13B |
| Retained earnings | ¥6.71B | ¥7.29B | ¥7.94B | ¥8.43B | ¥8.65B |
| Treasury stock | -¥825K | -¥923K | -¥923K | -¥959K | -¥959K |
EDINET (FSA Japan)
有価証券報告書－第47期(2024/09/01－2025/08/31)
EDINET (FSA Japan)
有価証券報告書－第46期(2023/09/01－2024/08/31)
EDINET (FSA Japan)
有価証券報告書－第45期(2022/09/01－2023/08/31)
EDINET (FSA Japan)
有価証券報告書－第44期(令和3年9月1日－令和4年8月31日)
EDINET (FSA Japan)
有価証券報告書－第43期(令和2年9月1日－令和3年8月31日)
EDINET (FSA Japan)
有価証券報告書－第42期(令和1年9月1日－令和2年8月31日)
Extracted from XBRL: 50 / Derived from other figures: 1
Spotted an error? Report it (corrections keep the original record)
Markdown with figures, units, periods and sources, ready to paste into ChatGPT or Claude.