ZetaZETA INC6031東証グロースサービス業FY ending Dec 2025, consolidated, J-GAAP
Out of every ¥100 of sales, about ¥21 is left as operating profit. Revenue changed +172.7% 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 |
|---|---|---|---|---|---|
| 2024 | 6.0% | 0.68× | 4.1% | 2.85× | 11.5% |
| 2024 | 28.3% | 0.25× | 7.0% | 3.32× | 23.2% |
| 2025 | 12.4% | 0.65× | 8.0% | 3.28× | 26.4% |
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
| Item | FY ending Jun 2024 | FY ending Dec 2024 | FY ending Dec 2025 |
|---|---|---|---|
| Revenue | 1,417 | 682 | 1,859 |
| Cost of revenue | 353 | 198 | 334 |
| Gross profit | 1,064 | 483 | 1,524 |
| SG&A | 888 | 600 | 1,128 |
| Operating income | 176 | -116 | 396 |
| Pretax income | 149 | -131 | 358 |
| Income tax | 64 | -323 | 127 |
| Net income attributable to owners | 85 | 193 | 231 |
| Operating margin | 12.4% | -17.1% | 21.3% |
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 Jun 2024 | FY ending Dec 2024 | FY ending Dec 2025 |
|---|---|---|---|
| Cash and equivalents | ¥1.14B | ¥1.56B | ¥1.72B |
| Total assets | ¥2.09B | ¥2.76B | ¥2.98B |
| Net assets | ¥741.1M | ¥835.6M | ¥920.3M |
| Share capital | ¥93M | ¥96.8M | ¥96.8M |
| Property, plant and equipment | ¥28.1M | ¥38.7M | ¥53.5M |
| Intangible assets excluding goodwill | ¥562.2M | ¥523.4M | ¥445.8M |
| Goodwill | ¥3.9M | ¥3.6M | ¥3.1M |
| Investment securities | — | ¥14.3M | ¥41.6M |
| Current assets | ¥1.45B | ¥1.8B | ¥2.19B |
| Current liabilities | ¥661.6M | ¥712.8M | ¥838M |
| Long-term borrowings | ¥100.8M | ¥648.1M | ¥892.4M |
| Bonds | ¥560M | ¥546M | ¥312M |
| Total liabilities | ¥1.35B | ¥1.92B | ¥2.06B |
| Equity attributable to owners of parent | ¥733.6M | ¥830.8M | ¥919.3M |
| Retained earnings | ¥127.1M | ¥257.6M | ¥406.1M |
| Treasury stock | -¥996.9M | -¥1.04B | -¥1.1B |
Spotted an error? Report it (corrections keep the original record)
Markdown with figures, units, periods and sources, ready to paste into ChatGPT or Claude.