Visual Processing JapanVisual Processing Japan Co., Ltd.334A東証グロース情報・通信業FY ending Dec 2025, non-consolidated, J-GAAP
Out of every ¥100 of sales, about ¥19 is left as operating profit. Revenue changed +13.8% from the prior year, operating profit +42.2%.
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 |
|---|---|---|---|---|---|
| 2023 | 8.5% | 0.98× | 8.3% | 1.62× | 13.5% |
| 2024 | 10.1% | 1.10× | 11.2% | 1.51× | 16.9% |
| 2025 | 12.9% | 0.98× | 12.6% | 1.36× | 17.1% |
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
| Item | FY ending Dec 2023 | FY ending Dec 2024 | FY ending Dec 2025 |
|---|---|---|---|
| Revenue | 1,056 | 1,208 | 1,374 |
| Cost of revenue | 432 | 496 | 523 |
| Gross profit | 624 | 712 | 852 |
| SG&A | 484 | 529 | 591 |
| Operating income | 139 | 183 | 260 |
| Pretax income | 140 | 187 | 248 |
| Income tax | 50 | 65 | 71 |
| Net income attributable to owners | 90 | 122 | 177 |
| Operating margin | 13.2% | 15.2% | 18.9% |
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 Dec 2023 | FY ending Dec 2024 | FY ending Dec 2025 |
|---|---|---|---|
| Cash and equivalents | ¥635.9M | ¥696M | ¥1.21B |
| Total assets | ¥1.08B | ¥1.11B | ¥1.71B |
| Net assets | ¥667.3M | ¥782.6M | ¥1.29B |
| Share capital | ¥35M | ¥35M | ¥207.3M |
| Property, plant and equipment | ¥44.9M | ¥38.7M | ¥40.7M |
| Intangible assets excluding goodwill | ¥55.3M | ¥60.6M | ¥76.3M |
| Investment securities | ¥0 | — | — |
| Current assets | ¥845.9M | ¥879.8M | ¥1.44B |
| Current liabilities | ¥414.7M | ¥325M | ¥422.7M |
| Total liabilities | ¥414.7M | ¥325M | ¥422.7M |
| Equity attributable to owners of parent | ¥667.3M | ¥782.6M | ¥1.29B |
| Retained earnings | ¥632.3M | ¥747.6M | ¥906M |
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