Valuence HoldingsValuence Holdings Inc.9270東証グロース卸売業FY ending Aug 2025, consolidated, J-GAAP
Out of every ¥100 of sales, about ¥2 is left as operating profit. Revenue changed +4.1% from the prior year, and it swung back to an operating profit.
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 | 1.4% | 2.80× | 3.9% | 2.64× | 10.2% |
| 2022 | 1.5% | 3.02× | 4.6% | 2.91× | 13.4% |
| 2023 | 1.4% | 2.99× | 4.1% | 3.25× | 13.4% |
| 2024 | — | —× | -6.3% | —× | — |
| 2025 | 0.8% | 2.95× | 2.4% | 4.25× | 10.1% |
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 | 52,513 | 63,386 | 76,130 | 81,468 | 84,841 |
| Cost of revenue | 38,671 | 47,070 | 56,117 | 61,945 | 63,532 |
| Gross profit | 13,842 | 16,316 | 20,013 | 19,524 | 21,309 |
| SG&A | 12,673 | 14,428 | 17,830 | 19,950 | 19,855 |
| Operating income | 1,169 | 1,889 | 2,184 | -427 | 1,454 |
| Pretax income | 811 | 1,683 | 1,914 | -1,562 | 1,119 |
| Income tax | 86 | 714 | 864 | 147 | 437 |
| Net income attributable to owners | 725 | 969 | 1,050 | -1,709 | 682 |
| Operating margin | 2.2% | 3.0% | 2.9% | -0.5% | 1.7% |
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 | ¥8.27B | ¥7.81B | ¥8.33B | ¥6.92B | ¥5.3B |
| Total assets | ¥18.7B | ¥23.2B | ¥27.7B | ¥26.6B | ¥30.9B |
| Net assets | ¥7.27B | ¥7.85B | ¥8.83B | ¥6.86B | ¥7.68B |
| Share capital | ¥1.14B | ¥1.15B | ¥1.22B | ¥1.3B | ¥1.37B |
| Property, plant and equipment | ¥2.49B | ¥2.85B | ¥3.81B | ¥4.22B | ¥5.86B |
| Intangible assets excluding goodwill | ¥437.8M | ¥852.4M | ¥2.09B | ¥1.81B | ¥1.79B |
| Goodwill | — | — | ¥543.7M | — | — |
| Investment securities | ¥26.4M | ¥33.3M | ¥35.1M | ¥0 | ¥0 |
| Current assets | ¥13.4B | ¥16.8B | ¥19.2B | ¥17.6B | ¥20B |
| Current liabilities | ¥10.3B | ¥14.3B | ¥14.8B | ¥10.2B | ¥12.9B |
| Short-term borrowings | ¥8.34B | ¥11.9B | ¥11.1B | ¥6.8B | ¥8.3B |
| Long-term borrowings | ¥211.3M | ¥306.1M | ¥2.3B | ¥8.01B | ¥8.89B |
| Bonds | — | — | ¥700M | ¥500M | ¥300M |
| Interest-bearing debt | — | — | ¥14.1Bderived | ¥15.3Bderived | ¥17.5Bderived |
| Total liabilities | ¥11.5B | ¥15.4B | ¥18.8B | ¥19.8B | ¥23.3B |
| Equity attributable to owners of parent | ¥7.09B | ¥7.34B | ¥8.31B | ¥6.36B | ¥7.2B |
| Retained earnings | ¥4.98B | ¥5.6B | ¥6.33B | ¥4.23B | ¥4.92B |
| Treasury stock | -¥213.1M | -¥668.2M | -¥668.4M | -¥668.5M | -¥668.5M |
EDINET (FSA Japan)
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Extracted from XBRL: 51 / Derived from other figures: 2
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