A&A MaterialA&A Material Corporation5391東証スタンダードガラス・土石製品FY ending Mar 2026, consolidated, J-GAAP
Out of every ¥100 of sales, about ¥4 is left as operating profit. Revenue changed +5.2% from the prior year, operating profit -12.6%.
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 |
|---|---|---|---|---|---|
| 2022 | 2.7% | 0.99× | 2.6% | 2.34× | 6.2% |
| 2023 | 2.4% | 1.05× | 2.5% | 2.36× | 5.9% |
| 2024 | 6.5% | 1.06× | 6.9% | 2.26× | 15.6% |
| 2025 | — | —× | -0.3% | —× | — |
| 2026 | 3.7% | 1.08× | 4.0% | 2.46× | 9.9% |
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 Mar 2022 | FY ending Mar 2023 | FY ending Mar 2024 | FY ending Mar 2025 | FY ending Mar 2026 |
|---|---|---|---|---|---|
| Revenue | 35,923 | 39,200 | 41,282 | 43,421 | 45,700 |
| Cost of revenue | 27,889 | 31,130 | 31,997 | 33,599 | 35,278 |
| Gross profit | 8,033 | 8,069 | 9,284 | 9,822 | 10,422 |
| SG&A | 6,593 | 6,579 | 6,965 | 7,905 | 8,747 |
| Operating income | 1,440 | 1,489 | 2,318 | 1,916 | 1,674 |
| Pretax income | 1,167 | 1,260 | 3,733 | 926 | 1,729 |
| Income tax | 209 | 328 | 1,034 | 1,047 | 27 |
| Net income attributable to owners | 958 | 931 | 2,699 | -120 | 1,701 |
| Operating margin | 4.0% | 3.8% | 5.6% | 4.4% | 3.7% |
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 Mar 2022 | FY ending Mar 2023 | FY ending Mar 2024 | FY ending Mar 2025 | FY ending Mar 2026 |
|---|---|---|---|---|---|
| Cash and equivalents | ¥2.32B | ¥2.05B | ¥2.57B | ¥665M | ¥186M |
| Total assets | ¥36.2B | ¥38.2B | ¥40B | ¥40.8B | ¥43.4B |
| Net assets | ¥15.7B | ¥16.5B | ¥18.9B | ¥18.7B | ¥17.2B |
| Share capital | ¥3.89B | ¥3.89B | ¥3.89B | ¥3.89B | ¥3.89B |
| Property, plant and equipment | ¥17.7B | ¥17.8B | ¥18.1B | ¥20.2B | ¥21.5B |
| Intangible assets excluding goodwill | ¥418M | ¥441M | ¥481M | ¥789M | ¥1.12B |
| Goodwill | — | — | — | ¥262M | ¥227M |
| Investment securities | ¥481M | ¥492M | ¥695M | ¥692M | ¥1.04B |
| Current assets | ¥17.2B | ¥19B | ¥20.3B | ¥18.6B | ¥19.1B |
| Current liabilities | ¥13.8B | ¥15.3B | ¥14.9B | ¥13.3B | ¥16.1B |
| Trade payables | ¥4.37B | ¥4.81B | ¥5.35B | ¥3.51B | ¥2.6B |
| Short-term borrowings | ¥5.89B | ¥7.06B | ¥4.46B | ¥3.73B | ¥5.43B |
| Long-term borrowings | ¥116M | ¥55M | — | ¥668M | ¥3.49B |
| Total liabilities | ¥20.6B | ¥21.7B | ¥21B | ¥22.2B | ¥26.3B |
| Non-controlling interests | ¥0 | ¥0 | — | — | — |
| Equity attributable to owners of parent | ¥15.5B | ¥16.1B | ¥18.5B | ¥18B | ¥16.3B |
| Retained earnings | ¥11.7B | ¥12.3B | ¥14.8B | ¥14.2B | ¥15.4B |
| Treasury stock | -¥156M | -¥156M | -¥144M | -¥125M | -¥3.06B |
EDINET (FSA Japan)
有価証券報告書－第26期(2025/04/01－2026/03/31)
EDINET (FSA Japan)
有価証券報告書－第25期(2024/04/01－2025/03/31)
EDINET (FSA Japan)
有価証券報告書－第24期(2023/04/01－2024/03/31)
EDINET (FSA Japan)
有価証券報告書－第23期(2022/04/01－2023/03/31)
EDINET (FSA Japan)
有価証券報告書－第22期(令和3年4月1日－令和4年3月31日)
EDINET (FSA Japan)
有価証券報告書－第21期(令和2年4月1日－令和3年3月31日)
Extracted from XBRL: 52 / Derived from other figures: 1
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