# Tokuyama vs Sumitomo Osaka Cement

> Unit: JPY millions (ratios in %)
> Periods: Tokuyama = FY ending Mar 2026, consolidated, J-GAAP / Sumitomo Osaka Cement = FY ending Mar 2026, consolidated, J-GAAP
> Retrieved: 2026-09-30T19:57:22.224Z

| Metric | Tokuyama | Sumitomo Osaka Cement |
| --- | ---: | ---: |
| Revenue | 349,476 | 223,686 |
| Operating income | 37,017 | 13,648 |
| Net income | 22,205 | 11,214 |
| COGS ratio | 64.2% | 74.7% |
| Operating margin | 10.6% | 6.1% |
| Net margin | 6.4% | 5.0% |
| FCF margin | 6.3% | 0.8% |
| Period | FY ending Mar 2026 | FY ending Mar 2026 |
| Source | S100YY70 | S100YH1Y |

## Five-axis industry profile

Each axis shows a rank within that company's primary industry, so peer groups may differ. Missing values are labeled unavailable; no combined score is calculated. Industry rank is not an investment recommendation.

| Axis | Tokuyama | Sumitomo Osaka Cement |
| --- | ---: | ---: |
| Revenue growth | 23.4 (96 peers) | 28.1 (16 peers) |
| Profitability | 79.5 (100 peers) | 28.1 (16 peers) |
| Cash conversion | 42.2 (96 peers) | 84.4 (16 peers) |
| Efficiency | 40.5 (100 peers) | 21.9 (16 peers) |
| Financial strength | 50 (19 peers) | 50 (3 peers) |

## Company details

- https://vizora.meequs.com/en/company/tokuyama/md
- https://vizora.meequs.com/en/company/sumitomo-osaka-cement/md

## Definitions

- Amounts are in millions of JPY (rounded). The period is stated in each table heading
- Operating margin = operating income ÷ revenue. Net income is attributable to owners of the parent when disclosed
- Free cash flow (FCF) = operating cash flow − capital expenditure
- ¥100 model = breakdown per ¥100 of revenue (rounded so parts sum to 100)
- Segment revenues include inter-segment sales and may not sum to consolidated revenue
- Source IDs are EDINET document IDs (docID). "算出" (derived) means computed from other disclosed values
- All figures are extracted mechanically from filings. AI-written text never generates figures
- Source: company filings submitted to EDINET (Financial Services Agency of Japan). Figures were extracted, edited and processed, and charts and text were created, by Vizora — not by the FSA (used under the Public Data License v1.0).