W-ScopeW-SCOPE Corporation6619東証プライム電気機器FY ending Jan 2026, consolidated, J-GAAP
It lost about ¥136 for every ¥100 of sales at the operating level. Revenue changed -88.3% from the prior year.
Net margin × asset turnover = ROA; ROA × financial leverage = ROE
| Period | Net margin | Asset turnover | ROA | Financial leverage | ROE |
|---|---|---|---|---|---|
| 2022 | 9.8% | 0.32× | 3.2% | 3.00× | 9.5% |
| 2024 | 2.0% | 0.28× | 0.5% | 3.65× | 2.0% |
| 2025 | — | —× | -3.2% | —× | — |
| 2026 | — | —× | -22.2% | —× | — |
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 Dec 2022 | FY ending Jan 2024 | FY ending Jan 2025 | FY ending Jan 2026 |
|---|---|---|---|---|
| Revenue | 45,100 | 48,043 | 31,047 | 3,630 |
| Cost of revenue | 35,187 | 41,715 | 29,959 | 7,605 |
| Gross profit | 9,913 | 6,328 | 1,087 | -3,974 |
| SG&A | 2,084 | 2,462 | 2,095 | 945 |
| Operating income | 7,829 | 3,865 | -1,008 | -4,919 |
| Pretax income | 8,294 | 4,600 | -3,239 | -12,460 |
| Income tax | 736 | 95 | 25 | 5 |
| Net income attributable to owners | 4,413 | 939 | -3,713 | -12,465 |
| Operating margin | 17.4% | 8.0% | -3.2% | -135.5% |
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 Dec 2022 | FY ending Jan 2024 | FY ending Jan 2025 | FY ending Jan 2026 |
|---|---|---|---|---|
| Cash and equivalents | ¥32.8B | ¥12B | ¥262M | ¥271M |
| Total assets | ¥139.5B | ¥171B | ¥60.1B | ¥52B |
| Net assets | ¥113.3B | ¥123.8B | ¥49.7B | ¥40.9B |
| Share capital | ¥15.4B | ¥15.4B | ¥15.4B | ¥15.6B |
| Property, plant and equipment | ¥78.6B | ¥129.8B | ¥13.3B | ¥11.8B |
| Intangible assets excluding goodwill | ¥144M | ¥157M | ¥53M | ¥14M |
| Investment securities | ¥1.07B | ¥1.31B | ¥38.3B | ¥34.6B |
| Current assets | ¥56.8B | ¥36.3B | ¥6.76B | ¥3.86B |
| Current liabilities | ¥16.8B | ¥33.2B | ¥8.49B | ¥8.57B |
| Trade payables | ¥2.15B | ¥1.93B | ¥153M | ¥444M |
| Short-term borrowings | ¥7.04B | ¥15.5B | ¥7.51B | ¥6.67B |
| Long-term borrowings | ¥7.86B | ¥11.9B | ¥807M | ¥1.18B |
| Total liabilities | ¥26.3B | ¥47.2B | ¥10.4B | ¥11.1B |
| Non-controlling interests | ¥62.9B | ¥70.2B | — | — |
| Equity attributable to owners of parent | ¥46.6B | ¥46.9B | ¥42.5B | ¥30.5B |
| Retained earnings | -¥12.3B | -¥11.4B | -¥15.7B | -¥28.2B |
| Treasury stock | ¥0 | -¥338M | -¥338M | -¥338M |
Spotted an error? Report it (corrections keep the original record)
Markdown with figures, units, periods and sources, ready to paste into ChatGPT or Claude.