Company profile

Ｍ＆Ａキャピタルパートナーズ株式会社

EDINET
E30022
Securities
6080
Industry
Services
Latest annual securities report
2025-12-24 Annual Securities Report PDF HTML
Latest financial report
2026-05-15 Semiannual Securities Report PDF HTML
Latest filing
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Compare this company

Industry position

Services

View details
Profitability Strong Current Top 25% 5-year trend Deteriorating
Financial strength Very strong Based on Equity ratio Current Top 10% 5-year trend Broadly stable
Growth Strong Based on Revenue growth Current Top 22% 5-year trend Deteriorating
Cash generation Average Current Bottom 50% 5-year trend Deteriorating

Latest half-year results

H1 FY2026

2025/10/01 - 2026/03/31

Consolidated · IFRS · Cumulative YTD

Operating income was ¥5.2 billion, up 22.8% year over year. Net income was ¥4.04 billion, up 40.4% year over year.

Operating income ¥5.2B up 22.8% year over year
Net income ¥4.04B up 40.4% year over year
Operating cash flow ¥4.3B
Free cash flow ¥17.26B
Total assets ¥57.48B
Total equity ¥45.52B

Half-year trend

Half-year financial trend

H1 values are cumulative year-to-date.

H2 values are calculated when comparable.

Consolidated · IFRS · Cumulative YTD

Mode

Half-year financial data

Annual key financial indicators

FY2025

Consolidated IFRS

Revenue reached ¥22.45 billion, up 17.1% year over year. Operating income was ¥7.13 billion, up 11.8% year over year. Operating margin was 31.7%. Net income was ¥5.07 billion, up 13.6% year over year. ROE was 11.7%; equity ratio was 83.6%; free cash flow was -¥17.76 billion.

Revenue ¥22.45B up 17.1% year over year
Operating income ¥7.13B up 11.8% year over year
Net income ¥5.07B up 13.6% year over year
Total assets¥51.93B
Total equity¥43.28B
Operating cash flow¥8.34B
Free cash flow-¥17.76B

Industry position details

Services

Annual data for the same fiscal year and industry

Comparison sample varies by metric

Profitability Strong

Operating margin Top 4% / ROE Top 46%

Financial strength Very strong
Based on Equity ratio

Equity ratio Top 10%

Growth Strong
Based on Revenue growth

Revenue growth Top 22%

Cash generation Average

Operating cash flow margin Top 4% / Free cash flow margin Bottom 99%

Profitability Industry position history Deteriorating
2025 Top 24% 2024 Top 24% 2023 Top 24% 2022 Top 10% 2021 Top 11%
Financial strength Industry position history Broadly stable
2025 Top 8% 2024 Top 7% 2023 Top 6% 2022 Top 10% 2021 Top 8%
Growth Industry position history Deteriorating
2025 Top 20% 2024 Bottom 11% 2022 Top 13% 2021 Top 9%
Cash generation Industry position history Deteriorating
2025 Bottom 50% 2024 Top 27% 2023 Top 11% 2022 Top 3% 2021 Top 3%
Profitability Operating margin 31.7% Industry median 7.8% Top 4% Comparison sample 232
Profitability ROE 11.7% Industry median 10.5% Top 46% Comparison sample 232
Financial strength Equity ratio 83.6% Industry median 55.4% Top 10% Comparison sample 232
Growth Revenue growth +17.1% Industry median +7.8% Top 22% Comparison sample 220
Cash generation Operating cash flow margin 37.2% Industry median 8.1% Top 4% Comparison sample 232
Cash generation Free cash flow margin -79.1% Industry median 3.4% Bottom 99% Comparison sample 232

Annual financial data

Fiscal year Scope Accounting standard Revenue Operating income Ordinary income Profit before tax Net income Profit attributable to owners of parent Comprehensive income Total assets Total liabilities Net assets Shareholders' equity Equity Equity attributable to owners of parent Equity for ratio Operating cash flow Investing cash flow Financing cash flow Free cash flow Cash and cash equivalents Basic EPS P/E Share price Market cap Book value per share Dividend per share Shares issued Equity ratio Official equity ratio ROE ROA Operating margin Ordinary income margin Net margin Operating cash flow margin Free cash flow margin Dividend payout ratio Revenue YoY Operating income YoY Ordinary income YoY Profit before tax YoY Net income YoY Total assets YoY Equity YoY Operating cash flow YoY Investing cash flow YoY Financing cash flow YoY Free cash flow YoY Cash and cash equivalents YoY EPS YoY Dividend per share YoY Shares issued YoY Employees YoY Average salary YoY Employees Average salary
FY2025 Consolidated IFRS 22449092000 7126678000 7870694000 7202047000 5070542000 5070542000 4275491000 51926723000 43932666000 43283611000 43283611000 43283611000 8342742000 -26102477000 -1143155000 -17759735000 16243092000 173.65 18.5 3212.525 102026581475.000 1366.34 31759000 0.8335517533 0.836 0.1171469266 0.097648026 0.3174595213 0.3506018863 0.2258684672 0.3716293737 -0.7911115069 0.1712651422 0.1178915115 0.2335275511 0.1357550329 0.1015447356 0.0711178774 1.1701640172 -8.7367147488 0.1000019682 -16.2645726844 -0.5378511112 0.2352397212 0.0 0.1629392971 364
FY2024 Consolidated IFRS 19166533000 6375107000 6380639000 4464468000 4464468000 4625636000 47139913000 6730157000 40409755000 39781483000 40409755000 3844291000 -2680830000 -1270175000 1163461000 35146881000 140.58 16.4 2305.512 73220755608.000 1257.84 31759000 0.8572301565 0.847 0.1104799571 0.0947067509 0.3326165979 0.332905226 0.2329303897 0.2005731031 0.0607027364 -0.0808022207 -0.1442446418 -0.145928757 0.0564597731 0.0737541786 0.0874163157 -0.1892236919 -1.0262775201 -8.5514408185 -0.6596536688 -0.0030715213 0.0556431629 0.0 0.1592592593 313
FY2023 Consolidated IFRS 20851370000 7449684000 7470851000 4225876000 4225876000 4226022000 43901960000 6740704000 37161255000 36587359000 37161255000 4741494000 -1323032000 168203000 3418462000 35255168000 133.17 20.1 2676.717 85009855203.000 1152.19 31759000 0.8464600442 0.833 0.1137172574 0.0962571147 0.3572755171 0.3582906543 0.2026665874 0.2273948426 0.1639442396 0.0070010711 -0.2330198843 -0.2350280192 -0.3780699499 0.0999237905 0.1399626899 -0.4425106207 -13.3837531664 14.5822835917 -0.5936740582 0.1132642362 -0.3783203399 0.0009455073 0.1790393013 270
FY2022 Consolidated Japanese GAAP 20706403000 9713008000 9766176000 6794777000 6794777000 6799858000 39913638000 7314978000 32598659000 32316393000 32598659000 8505084000 -91981000 -12384000 8413103000 31668284000 214.21 17.3 3705.833 117582375257.000 1018.67 31729000 0.8167298356 0.81 0.2084373164 0.1702369751 0.4690823413 0.4716500495 0.3281485925 0.4107465696 0.406304417 0.3657623125 0.4779354447 0.4824133181 0.5758526002 0.2960388079 0.2614648655 0.4139797576 0.8993612496 -1.0155141894 0.6492965629 0.361404695 0.5675814124 0.000378346 0.0315315315 229
FY2021 Consolidated Japanese GAAP 15161059000 6572011000 6588025000 4311810000 4311810000 4311929000 30796638000 4954730000 25841908000 25530109000 25841908000 6014997000 -913972000 798237000 5101025000 23261477000 136.65 45.4 6203.910 196769413470.000 804.92 31717000 0.8391145813 0.829 0.1668533918 0.140009114 0.4334796798 0.4345359384 0.2844003179 0.3967398979 0.3364557186 0.2771292242 0.3009905486 0.3043507098 0.2654219086 0.2799697528 0.2525129837 0.7279002454 -11.6979354803 0.4962861427 0.3398060595 0.2516028577 0.0162447933 0.1155778894 222
FY2020 Consolidated Japanese GAAP 11871202000 5051544000 5050808000 3407409000 3407409000 3406633000 24060442000 3428394000 20632048000 20456277000 20632048000 3481102000 -71978000 3409124000 17361824000 109.18 45.0 4913.100 153337851000.000 655.42 31210000 0.8575091015 0.85 0.1651512734 0.1416187201 0.4255292766 0.4254672779 0.287031507 0.2932392187 0.2871759743 -0.0572633482 -0.1373641123 -0.1374693232 -0.1319165425 0.138608296 0.1991601481 -0.4021348707 0.5125819383 -0.3992608128 0.2442652458 -0.1319074501 1.0 0.1775147929 199
FY2019 Consolidated Japanese GAAP 12592278000 5855940000 5855801000 3925209000 3925209000 3925209000 21131448000 3926033000 17205415000 17048868000 17205415000 5822554000 -147672000 51620000 5674882000 13953475000 125.77 25.8 3244.866 50636133930.000 546.27 15605000 0.8142089932 0.807 0.2281380019 0.1857520128 0.4650421473 0.4650311087 0.3117155609 0.4623908398 0.4506636528 0.570414356 0.8499187493 0.8530769528 0.8761146754 0.3872566526 0.3059409125 2.0866218119 0.9046472765 1.556331402 15.8049050614 0.6960644816 -0.0655323575 0.1818181818 169
FY2018 Consolidated Japanese GAAP 8018443000 3165512000 3160042000 2092201000 2092201000 2092201000 15232544000 2057817000 13174727000 13123659000 13174727000 1886384000 -1548692000 20193000 337692000 8226972000 134.59 51.0 6864.090 841.0 0.8649065448 0.862 0.1588041255 0.1373507275 0.3947788866 0.3940967093 0.2609235983 0.2352556475 0.0421144105 -0.0382384063 -0.1343145947 -0.125237719 -0.1963563717 0.1345762578 0.1914440158 -0.4718236351 -0.4708306385 -0.9899928092 -0.8659189928 0.045479996 -0.2467961274 0.2434782609 143
FY2017 Consolidated Japanese GAAP 8337246000 3656654000 3612458000 2603394000 2603394000 2603394000 13425756000 2367975000 11057781000 11006713000 11057781000 3571504000 -1052937000 2017849000 2518567000 7869086000 178.69 31.3 5592.997 725.42 0.8236244573 0.82 0.235435482 0.1939104211 0.438592552 0.433291521 0.3122606674 0.4283793473 0.3020862045 115
FY2016 Standalone Japanese GAAP 3755105000 1860436000 1860684000 1081741000 5746264000 1394157000 4352106000 4340553000 4352106000 1312613000 -183024000 29298000 1129589000 3332670000 77.5 27.9 2162.25 307.76 0.7573800995 0.755 0.2485557567 0.1882511837 0.4954418052 0.4955078486 0.2880721045 0.3495542734 0.3008142249 50

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Source data: Financial Services Agency EDINET / Data organization, aggregation, and metric calculations: bestforever.jp