Aica KogyoAica Kogyo Company, Limited4206東証プライム化学FY ending Mar 2026, consolidated, J-GAAP
Out of every ¥100 of sales, about ¥11 is left as operating profit. Revenue changed +1.2% from the prior year, operating profit +6.3%.
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 | 6.1% | 0.89× | 5.5% | 1.75× | 9.5% |
| 2023 | 4.2% | 0.99× | 4.1% | 1.82× | 7.5% |
| 2024 | 6.4% | 0.90× | 5.8% | 1.93× | 11.1% |
| 2025 | 6.8% | 0.88× | 6.0% | 1.98× | 11.9% |
| 2026 | 7.4% | 0.82× | 6.0% | 2.05× | 12.4% |
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
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 | 214,514 | 242,055 | 236,625 | 248,696 | 251,764 |
| Cost of revenue | 160,429 | 185,257 | 172,485 | 180,790 | 180,527 |
| Gross profit | 54,084 | 56,798 | 64,139 | 67,906 | 71,236 |
| SG&A | 33,736 | 36,241 | 38,853 | 40,497 | 42,093 |
| Operating income | 20,348 | 20,557 | 25,286 | 27,408 | 29,143 |
| Pretax income | 21,616 | 18,556 | 25,784 | 27,250 | 30,136 |
| Income tax | 7,226 | 7,630 | 9,035 | 8,548 | 9,903 |
| Net income attributable to owners | 13,117 | 10,059 | 15,135 | 16,896 | 18,533 |
| Operating margin | 9.5% | 8.5% | 10.7% | 11.0% | 11.6% |
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 | ¥45B | ¥47.9B | ¥59.6B | ¥62.5B | ¥54.6B |
| Total assets | ¥240.4B | ¥250B | ¥274.7B | ¥288.1B | ¥326.4B |
| Net assets | ¥162.7B | ¥158.1B | ¥176.5B | ¥189.7B | ¥207.3B |
| Share capital | ¥9.89B | ¥9.89B | ¥9.89B | ¥9.89B | ¥9.89B |
| Property, plant and equipment | ¥57.1B | ¥60.9B | ¥67B | ¥74B | ¥75.5B |
| Intangible assets excluding goodwill | ¥14.2B | ¥12.5B | ¥11.4B | ¥10.4B | ¥9.03B |
| Goodwill | ¥4.8B | ¥3.62B | ¥2.78B | ¥2.17B | ¥1.66B |
| Investment securities | ¥14.8B | ¥14.9B | ¥20.3B | ¥19.5B | ¥25.1B |
| Current assets | ¥151.7B | ¥159.3B | ¥172.6B | ¥179.6B | ¥193.3B |
| Current liabilities | ¥66.3B | ¥59.7B | ¥62.8B | ¥62.8B | ¥90.8B |
| Trade payables | ¥31.5B | ¥28.8B | ¥31.4B | ¥31.3B | ¥28.3B |
| Short-term borrowings | ¥14.5B | ¥7.3B | ¥6.03B | ¥6.25B | ¥35.2B |
| Long-term borrowings | ¥2.17B | ¥4.22B | ¥4.46B | ¥3.92B | ¥1.3B |
| Total liabilities | ¥77.7B | ¥92B | ¥98.2B | ¥98.3B | ¥119.1B |
| Non-controlling interests | ¥17.5B | ¥12.8B | ¥14.7B | ¥16.3B | ¥16.8B |
| Equity attributable to owners of parent | ¥137.7B | ¥132B | ¥140B | ¥144.1B | ¥155.1B |
| Retained earnings | ¥116.6B | ¥119.7B | ¥127.7B | ¥137.2B | ¥147.2B |
| Treasury stock | -¥2.15B | -¥6.14B | -¥6.13B | -¥10.1B | -¥10.8B |
EDINET (FSA Japan)
有価証券報告書－第126期(2025/04/01－2026/03/31)
EDINET (FSA Japan)
有価証券報告書－第125期(2024/04/01－2025/03/31)
EDINET (FSA Japan)
有価証券報告書－第124期(2023/04/01－2024/03/31)
EDINET (FSA Japan)
有価証券報告書－第123期(2022/04/01－2023/03/31)
EDINET (FSA Japan)
有価証券報告書－第122期(令和3年4月1日－令和4年3月31日)
EDINET (FSA Japan)
訂正有価証券報告書－第121期(令和2年4月1日－令和3年3月31日)
Extracted from XBRL: 53 / Derived from other figures: 1
Spotted an error? Report it (corrections keep the original record)
Markdown with figures, units, periods and sources, ready to paste into ChatGPT or Claude.