CotaCOTA CO.,LTD.4923東証プライム化学FY ending Mar 2026, non-consolidated, J-GAAP
Out of every ¥100 of sales, about ¥21 is left as operating profit. Revenue changed +2.4% from the prior year, operating profit +8.9%.
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 | 16.0% | 0.66× | 10.7% | 1.37× | 14.6% |
| 2023 | 17.7% | 0.66× | 11.7% | 1.36× | 15.8% |
| 2024 | 14.8% | 0.64× | 9.5% | 1.34× | 12.7% |
| 2025 | 13.9% | 0.63× | 8.8% | 1.33× | 11.7% |
| 2026 | 14.9% | 0.63× | 9.3% | 1.32× | 12.3% |
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 | 8,691 | 8,805 | 9,137 | 9,377 | 9,604 |
| Cost of revenue | 2,484 | 2,525 | 2,761 | 2,855 | 2,941 |
| Gross profit | 6,207 | 6,280 | 6,376 | 6,522 | 6,663 |
| SG&A | 4,056 | 4,259 | 4,454 | 4,690 | 4,667 |
| Operating income | 2,151 | 2,021 | 1,922 | 1,832 | 1,996 |
| Pretax income | 2,020 | 2,149 | 1,953 | 1,834 | 2,038 |
| Income tax | 626 | 588 | 604 | 530 | 602 |
| Net income attributable to owners | 1,394 | 1,561 | 1,349 | 1,305 | 1,436 |
| Operating margin | 24.8% | 22.9% | 21.0% | 19.5% | 20.8% |
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 | ¥3.32B | ¥3.22B | ¥3.69B | ¥3.17B | ¥3.55B |
| Total assets | ¥13.1B | ¥13.7B | ¥14.8B | ¥14.9B | ¥15.8B |
| Net assets | ¥9.54B | ¥10.2B | ¥11B | ¥11.2B | ¥12.1B |
| Share capital | ¥387.8M | ¥387.8M | ¥387.8M | ¥387.8M | ¥387.8M |
| Property, plant and equipment | ¥3.59B | ¥4.23B | ¥5B | ¥4.93B | ¥4.75B |
| Intangible assets excluding goodwill | ¥65.9M | ¥90.3M | ¥72.8M | ¥167.7M | ¥278M |
| Investment securities | ¥192.7M | ¥42.6M | ¥141.9M | ¥191.8M | ¥232.6M |
| Current assets | ¥8.56B | ¥8.67B | ¥8.91B | ¥8.9B | ¥9.9B |
| Current liabilities | ¥2.31B | ¥2.16B | ¥2.37B | ¥2.29B | ¥2.46B |
| Total liabilities | ¥3.54B | ¥3.52B | ¥3.76B | ¥3.67B | ¥3.76B |
| Equity attributable to owners of parent | ¥9.54B | ¥10.2B | ¥11B | ¥11.2B | ¥12.1B |
| Retained earnings | ¥11.2B | ¥12.3B | ¥13.2B | ¥14B | ¥13.6B |
| Treasury stock | -¥2.68B | -¥3.17B | -¥3.19B | -¥3.81B | -¥2.27B |
EDINET (FSA Japan)
訂正有価証券報告書－第47期(2025/04/01－2026/03/31)
EDINET (FSA Japan)
有価証券報告書－第46期(2024/04/01－2025/03/31)
EDINET (FSA Japan)
有価証券報告書－第45期(2023/04/01－2024/03/31)
EDINET (FSA Japan)
有価証券報告書－第44期(2022/04/01－2023/03/31)
EDINET (FSA Japan)
有価証券報告書－第43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42期(令和2年4月1日－令和3年3月31日)
Extracted from XBRL: 46 / Derived from other figures: 1
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