財務ハイライト | 株式会社エスコン

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Financial Highlights

財務ハイライト

財務ハイライト

※1 決算期（事業年度の末日）の変更に伴い、2024年3月期は2023年1月1日から2024年3月31日までの15ヶ月間の変則決算となります。

※2 ROA：総資産利益率

※3 ROE：自己資本当期純利益率

※4 ROIC：税引後営業利益／（株主資本＋有利子負債）

※5 2024年3月期まで「不動産販売事業」「不動産賃貸事業」「不動産企画仲介コンサル事業」の3つのセグメントで報告しておりましたが、2025年3月期より、「住宅分譲事業」「不動産開発事業」「不動産賃貸事業」「資産管理事業」「その他」の5つのセグメントに細分化しました。

※6 当社は2013年5月26日付でライツ・オファリング（ノンコミットメント型／上場型新株予約権の無償割当て）に基づく新株予約権の株主割当てを行い、当該新株予約権の行使に伴い新株式を発行しております。当該新株予約権の行使価格は時価よりも低いため、「1株当たり当期純利益に関する会計基準の適用指針」（企業会計基準適用指針第４号2011年3月25日）第16項に基づき、前連結会計年度の期首に遡って当該新株式発行により発生した株式分割相当部分たる株式数を調整して、「1株当たり純資産」を算定しております。

*1 FY2024 was an irregular financial period for the 15 months from January 1, 2023 to March 31, 2024.

*2 ROA (Return on Assets): Operating Income to Total Assets Ratio

*3 ROE (Return on Equity): Net Income to Shareholders' Equity Ratio

*4 ROIC (Return on Invested Capital): Operating income after tax / (Shareholder equity + interest-bearing liabilities)

*5 Until the fiscal year ending March 2024, we reported our operations in three segments: "Real Estate Sales Business," "Real Estate Rental Business," and "Real Estate Planning Brokerage Consulting Business." From the fiscal year ending March 2025, we have subdivided these segments into five: "Housing Sales Business," "Real Estate Development Business," "Real Estate Rental Business," "Asset Management Business," and "Other."

*6 On May 26, 2013, the Company allocated stock acquisition rights to shareholders based on a rights offering (free allocation of non-commitment type/listed stock acquisition rights) and issued new shares upon the exercise of said stock acquisition rights. Since the exercise price of said stock acquisition rights is lower than the market price, in accordance with paragraph 16 of the "Guidelines for the Implementation of Accounting Standards for Net Income per Share" (Corporate Accounting Standards Implementation Guideline No. 4, March 25, 2011), the Company has adjusted the number of shares equivalent to the stock split that arose from the issuance of said new shares retroactively to the beginning of the previous consolidated fiscal year to calculate "Net assets per share."

※1 決算期（事業年度の末日）の変更に伴い、2024年3月期は2023年1月1日から2024年3月31日までの15ヶ月間の変則決算となります。

※2 ROA：総資産利益率

※3 ROE：自己資本当期純利益率

※4 ROIC：税引後営業利益／（株主資本＋有利子負債）

※5 2024年3月期まで「不動産販売事業」「不動産賃貸事業」「不動産企画仲介コンサル事業」の3つのセグメントで報告しておりましたが、2025年3月期より、「住宅分譲事業」「不動産開発事業」「不動産賃貸事業」「資産管理事業」「その他」の5つのセグメントに細分化しました。

※6 当社は2013年5月26日付でライツ・オファリング（ノンコミットメント型／上場型新株予約権の無償割当て）に基づく新株予約権の株主割当てを行い、当該新株予約権の行使に伴い新株式を発行しております。当該新株予約権の行使価格は時価よりも低いため、「1株当たり当期純利益に関する会計基準の適用指針」（企業会計基準適用指針第４号2011年3月25日）第16項に基づき、前連結会計年度の期首に遡って当該新株式発行により発生した株式分割相当部分たる株式数を調整して、「1株当たり純資産」を算定しております。

*1 FY2024 was an irregular financial period for the 15 months from January 1, 2023 to March 31, 2024.

*2 ROA (Return on Assets): Operating Income to Total Assets Ratio

*3 ROE (Return on Equity): Net Income to Shareholders' Equity Ratio

*4 ROIC (Return on Invested Capital): Operating income after tax / (Shareholder equity + interest-bearing liabilities)

*5 Until the fiscal year ending March 2024, we reported our operations in three segments: "Real Estate Sales Business," "Real Estate Rental Business," and "Real Estate Planning Brokerage Consulting Business." From the fiscal year ending March 2025, we have subdivided these segments into five: "Housing Sales Business," "Real Estate Development Business," "Real Estate Rental Business," "Asset Management Business," and "Other."

*6 On May 26, 2013, the Company allocated stock acquisition rights to shareholders based on a rights offering (free allocation of non-commitment type/listed stock acquisition rights) and issued new shares upon the exercise of said stock acquisition rights. Since the exercise price of said stock acquisition rights is lower than the market price, in accordance with paragraph 16 of the "Guidelines for the Implementation of Accounting Standards for Net Income per Share" (Corporate Accounting Standards Implementation Guideline No. 4, March 25, 2011), the Company has adjusted the number of shares equivalent to the stock split that arose from the issuance of said new shares retroactively to the beginning of the previous consolidated fiscal year to calculate "Net assets per share."

※1 決算期（事業年度の末日）の変更に伴い、2024年3月期は2023年1月1日から2024年3月31日までの15ヶ月間の変則決算となります。

※2 ROA：総資産利益率

※3 ROE：自己資本当期純利益率

※4 ROIC：税引後営業利益／（株主資本＋有利子負債）

※5 2024年3月期まで「不動産販売事業」「不動産賃貸事業」「不動産企画仲介コンサル事業」の3つのセグメントで報告しておりましたが、2025年3月期より、「住宅分譲事業」「不動産開発事業」「不動産賃貸事業」「資産管理事業」「その他」の5つのセグメントに細分化しました。

※6 当社は2013年5月26日付でライツ・オファリング（ノンコミットメント型／上場型新株予約権の無償割当て）に基づく新株予約権の株主割当てを行い、当該新株予約権の行使に伴い新株式を発行しております。当該新株予約権の行使価格は時価よりも低いため、「1株当たり当期純利益に関する会計基準の適用指針」（企業会計基準適用指針第４号2011年3月25日）第16項に基づき、前連結会計年度の期首に遡って当該新株式発行により発生した株式分割相当部分たる株式数を調整して、「1株当たり純資産」を算定しております。

*1 FY2024 was an irregular financial period for the 15 months from January 1, 2023 to March 31, 2024.

*2 ROA (Return on Assets): Operating Income to Total Assets Ratio

*3 ROE (Return on Equity): Net Income to Shareholders' Equity Ratio

*4 ROIC (Return on Invested Capital): Operating income after tax / (Shareholder equity + interest-bearing liabilities)

*5 Until the fiscal year ending March 2024, we reported our operations in three segments: "Real Estate Sales Business," "Real Estate Rental Business," and "Real Estate Planning Brokerage Consulting Business." From the fiscal year ending March 2025, we have subdivided these segments into five: "Housing Sales Business," "Real Estate Development Business," "Real Estate Rental Business," "Asset Management Business," and "Other."

*6 On May 26, 2013, the Company allocated stock acquisition rights to shareholders based on a rights offering (free allocation of non-commitment type/listed stock acquisition rights) and issued new shares upon the exercise of said stock acquisition rights. Since the exercise price of said stock acquisition rights is lower than the market price, in accordance with paragraph 16 of the "Guidelines for the Implementation of Accounting Standards for Net Income per Share" (Corporate Accounting Standards Implementation Guideline No. 4, March 25, 2011), the Company has adjusted the number of shares equivalent to the stock split that arose from the issuance of said new shares retroactively to the beginning of the previous consolidated fiscal year to calculate "Net assets per share."

※1 決算期（事業年度の末日）の変更に伴い、2024年3月期は2023年1月1日から2024年3月31日までの15ヶ月間の変則決算となります。

※2 ROA：総資産利益率

※3 ROE：自己資本当期純利益率

※4 ROIC：税引後営業利益／（株主資本＋有利子負債）

※5 2024年3月期まで「不動産販売事業」「不動産賃貸事業」「不動産企画仲介コンサル事業」の3つのセグメントで報告しておりましたが、2025年3月期より、「住宅分譲事業」「不動産開発事業」「不動産賃貸事業」「資産管理事業」「その他」の5つのセグメントに細分化しました。

※6 当社は2013年5月26日付でライツ・オファリング（ノンコミットメント型／上場型新株予約権の無償割当て）に基づく新株予約権の株主割当てを行い、当該新株予約権の行使に伴い新株式を発行しております。当該新株予約権の行使価格は時価よりも低いため、「1株当たり当期純利益に関する会計基準の適用指針」（企業会計基準適用指針第４号2011年3月25日）第16項に基づき、前連結会計年度の期首に遡って当該新株式発行により発生した株式分割相当部分たる株式数を調整して、「1株当たり純資産」を算定しております。

*1 FY2024 was an irregular financial period for the 15 months from January 1, 2023 to March 31, 2024.

*2 ROA (Return on Assets): Operating Income to Total Assets Ratio

*3 ROE (Return on Equity): Net Income to Shareholders' Equity Ratio

*4 ROIC (Return on Invested Capital): Operating income after tax / (Shareholder equity + interest-bearing liabilities)

*5 Until the fiscal year ending March 2024, we reported our operations in three segments: "Real Estate Sales Business," "Real Estate Rental Business," and "Real Estate Planning Brokerage Consulting Business." From the fiscal year ending March 2025, we have subdivided these segments into five: "Housing Sales Business," "Real Estate Development Business," "Real Estate Rental Business," "Asset Management Business," and "Other."

*6 On May 26, 2013, the Company allocated stock acquisition rights to shareholders based on a rights offering (free allocation of non-commitment type/listed stock acquisition rights) and issued new shares upon the exercise of said stock acquisition rights. Since the exercise price of said stock acquisition rights is lower than the market price, in accordance with paragraph 16 of the "Guidelines for the Implementation of Accounting Standards for Net Income per Share" (Corporate Accounting Standards Implementation Guideline No. 4, March 25, 2011), the Company has adjusted the number of shares equivalent to the stock split that arose from the issuance of said new shares retroactively to the beginning of the previous consolidated fiscal year to calculate "Net assets per share."

※1 決算期（事業年度の末日）の変更に伴い、2024年3月期は2023年1月1日から2024年3月31日までの15ヶ月間の変則決算となります。

※2 ROA：総資産利益率

※3 ROE：自己資本当期純利益率

※4 ROIC：税引後営業利益／（株主資本＋有利子負債）

※5 2024年3月期まで「不動産販売事業」「不動産賃貸事業」「不動産企画仲介コンサル事業」の3つのセグメントで報告しておりましたが、2025年3月期より、「住宅分譲事業」「不動産開発事業」「不動産賃貸事業」「資産管理事業」「その他」の5つのセグメントに細分化しました。

※6 当社は2013年5月26日付でライツ・オファリング（ノンコミットメント型／上場型新株予約権の無償割当て）に基づく新株予約権の株主割当てを行い、当該新株予約権の行使に伴い新株式を発行しております。当該新株予約権の行使価格は時価よりも低いため、「1株当たり当期純利益に関する会計基準の適用指針」（企業会計基準適用指針第４号2011年3月25日）第16項に基づき、前連結会計年度の期首に遡って当該新株式発行により発生した株式分割相当部分たる株式数を調整して、「1株当たり純資産」を算定しております。

*1 FY2024 was an irregular financial period for the 15 months from January 1, 2023 to March 31, 2024.

*2 ROA (Return on Assets): Operating Income to Total Assets Ratio

*3 ROE (Return on Equity): Net Income to Shareholders' Equity Ratio

*4 ROIC (Return on Invested Capital): Operating income after tax / (Shareholder equity + interest-bearing liabilities)

*5 Until the fiscal year ending March 2024, we reported our operations in three segments: "Real Estate Sales Business," "Real Estate Rental Business," and "Real Estate Planning Brokerage Consulting Business." From the fiscal year ending March 2025, we have subdivided these segments into five: "Housing Sales Business," "Real Estate Development Business," "Real Estate Rental Business," "Asset Management Business," and "Other."

*6 On May 26, 2013, the Company allocated stock acquisition rights to shareholders based on a rights offering (free allocation of non-commitment type/listed stock acquisition rights) and issued new shares upon the exercise of said stock acquisition rights. Since the exercise price of said stock acquisition rights is lower than the market price, in accordance with paragraph 16 of the "Guidelines for the Implementation of Accounting Standards for Net Income per Share" (Corporate Accounting Standards Implementation Guideline No. 4, March 25, 2011), the Company has adjusted the number of shares equivalent to the stock split that arose from the issuance of said new shares retroactively to the beginning of the previous consolidated fiscal year to calculate "Net assets per share."

※1 決算期（事業年度の末日）の変更に伴い、2024年3月期は2023年1月1日から2024年3月31日までの15ヶ月間の変則決算となります。

※2 ROA：総資産利益率

※3 ROE：自己資本当期純利益率

※4 ROIC：税引後営業利益／（株主資本＋有利子負債）

※5 2024年3月期まで「不動産販売事業」「不動産賃貸事業」「不動産企画仲介コンサル事業」の3つのセグメントで報告しておりましたが、2025年3月期より、「住宅分譲事業」「不動産開発事業」「不動産賃貸事業」「資産管理事業」「その他」の5つのセグメントに細分化しました。

※6 当社は2013年5月26日付でライツ・オファリング（ノンコミットメント型／上場型新株予約権の無償割当て）に基づく新株予約権の株主割当てを行い、当該新株予約権の行使に伴い新株式を発行しております。当該新株予約権の行使価格は時価よりも低いため、「1株当たり当期純利益に関する会計基準の適用指針」（企業会計基準適用指針第４号2011年3月25日）第16項に基づき、前連結会計年度の期首に遡って当該新株式発行により発生した株式分割相当部分たる株式数を調整して、「1株当たり純資産」を算定しております。

*1 FY2024 was an irregular financial period for the 15 months from January 1, 2023 to March 31, 2024.

*2 ROA (Return on Assets): Operating Income to Total Assets Ratio

*3 ROE (Return on Equity): Net Income to Shareholders' Equity Ratio

*4 ROIC (Return on Invested Capital): Operating income after tax / (Shareholder equity + interest-bearing liabilities)

*5 Until the fiscal year ending March 2024, we reported our operations in three segments: "Real Estate Sales Business," "Real Estate Rental Business," and "Real Estate Planning Brokerage Consulting Business." From the fiscal year ending March 2025, we have subdivided these segments into five: "Housing Sales Business," "Real Estate Development Business," "Real Estate Rental Business," "Asset Management Business," and "Other."

*6 On May 26, 2013, the Company allocated stock acquisition rights to shareholders based on a rights offering (free allocation of non-commitment type/listed stock acquisition rights) and issued new shares upon the exercise of said stock acquisition rights. Since the exercise price of said stock acquisition rights is lower than the market price, in accordance with paragraph 16 of the "Guidelines for the Implementation of Accounting Standards for Net Income per Share" (Corporate Accounting Standards Implementation Guideline No. 4, March 25, 2011), the Company has adjusted the number of shares equivalent to the stock split that arose from the issuance of said new shares retroactively to the beginning of the previous consolidated fiscal year to calculate "Net assets per share."

※1 決算期（事業年度の末日）の変更に伴い、2024年3月期は2023年1月1日から2024年3月31日までの15ヶ月間の変則決算となります。

※2 ROA：総資産利益率

※3 ROE：自己資本当期純利益率

※4 ROIC：税引後営業利益／（株主資本＋有利子負債）

※5 2024年3月期まで「不動産販売事業」「不動産賃貸事業」「不動産企画仲介コンサル事業」の3つのセグメントで報告しておりましたが、2025年3月期より、「住宅分譲事業」「不動産開発事業」「不動産賃貸事業」「資産管理事業」「その他」の5つのセグメントに細分化しました。

※6 当社は2013年5月26日付でライツ・オファリング（ノンコミットメント型／上場型新株予約権の無償割当て）に基づく新株予約権の株主割当てを行い、当該新株予約権の行使に伴い新株式を発行しております。当該新株予約権の行使価格は時価よりも低いため、「1株当たり当期純利益に関する会計基準の適用指針」（企業会計基準適用指針第４号2011年3月25日）第16項に基づき、前連結会計年度の期首に遡って当該新株式発行により発生した株式分割相当部分たる株式数を調整して、「1株当たり純資産」を算定しております。

*1 FY2024 was an irregular financial period for the 15 months from January 1, 2023 to March 31, 2024.

*2 ROA (Return on Assets): Operating Income to Total Assets Ratio

*3 ROE (Return on Equity): Net Income to Shareholders' Equity Ratio

*4 ROIC (Return on Invested Capital): Operating income after tax / (Shareholder equity + interest-bearing liabilities)

*5 Until the fiscal year ending March 2024, we reported our operations in three segments: "Real Estate Sales Business," "Real Estate Rental Business," and "Real Estate Planning Brokerage Consulting Business." From the fiscal year ending March 2025, we have subdivided these segments into five: "Housing Sales Business," "Real Estate Development Business," "Real Estate Rental Business," "Asset Management Business," and "Other."

*6 On May 26, 2013, the Company allocated stock acquisition rights to shareholders based on a rights offering (free allocation of non-commitment type/listed stock acquisition rights) and issued new shares upon the exercise of said stock acquisition rights. Since the exercise price of said stock acquisition rights is lower than the market price, in accordance with paragraph 16 of the "Guidelines for the Implementation of Accounting Standards for Net Income per Share" (Corporate Accounting Standards Implementation Guideline No. 4, March 25, 2011), the Company has adjusted the number of shares equivalent to the stock split that arose from the issuance of said new shares retroactively to the beginning of the previous consolidated fiscal year to calculate "Net assets per share."