DaytonaDAYTONA CORPORATION7228東証スタンダード輸送用機器FY ending Dec 2025, consolidated, J-GAAP
Out of every ¥100 of sales, about ¥11 is left as operating profit. Revenue changed -1.4% from the prior year, operating profit -6.1%.
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 |
|---|---|---|---|---|---|
| 2021 | 10.6% | 1.53× | 16.2% | 1.52× | 24.6% |
| 2022 | 9.8% | 1.64× | 16.1% | 1.48× | 23.8% |
| 2023 | 8.5% | 1.40× | 11.8% | 1.40× | 16.6% |
| 2024 | 8.3% | 1.37× | 11.4% | 1.32× | 15.0% |
| 2025 | 8.0% | 1.27× | 10.2% | 1.26× | 12.8% |
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 Dec 2021 | FY ending Dec 2022 | FY ending Dec 2023 | FY ending Dec 2024 | FY ending Dec 2025 |
|---|---|---|---|---|---|
| Revenue | 12,537 | 14,586 | 13,961 | 14,578 | 14,377 |
| Cost of revenue | 7,323 | 8,730 | 8,509 | 8,973 | 8,842 |
| Gross profit | 5,214 | 5,856 | 5,452 | 5,605 | 5,535 |
| SG&A | 3,385 | 3,799 | 3,754 | 3,890 | 3,924 |
| Operating income | 1,828 | 2,057 | 1,698 | 1,715 | 1,611 |
| Pretax income | 1,883 | 2,120 | 1,737 | 1,743 | 1,668 |
| Income tax | 559 | 674 | 549 | 526 | 509 |
| Net income attributable to owners | 1,323 | 1,434 | 1,181 | 1,209 | 1,149 |
| Operating margin | 14.6% | 14.1% | 12.2% | 11.8% | 11.2% |
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 Dec 2021 | FY ending Dec 2022 | FY ending Dec 2023 | FY ending Dec 2024 | FY ending Dec 2025 |
|---|---|---|---|---|---|
| Cash and equivalents | ¥1.17B | ¥932.1M | ¥1.51B | ¥2.11B | ¥2.2B |
| Total assets | ¥8.17B | ¥9.64B | ¥10.3B | ¥10.9B | ¥11.7B |
| Net assets | ¥5.44B | ¥6.74B | ¥7.66B | ¥8.63B | ¥9.44B |
| Share capital | ¥412.5M | ¥412.5M | ¥412.5M | ¥412.5M | ¥412.5M |
| Trade receivables | ¥1.18B | ¥1.44B | ¥1.6B | ¥1.62B | ¥1.6B |
| Inventories | ¥2.69B | ¥3.93B | ¥4.04B | ¥3.86B | ¥4.4B |
| Property, plant and equipment | ¥1.81B | ¥1.76B | ¥1.7B | ¥1.77B | ¥1.72B |
| Intangible assets excluding goodwill | ¥438.8M | ¥377.5M | ¥369.3M | ¥293.7M | ¥229.5M |
| Goodwill | ¥390.3M | ¥325.3M | ¥260.2M | ¥195.2M | ¥130.1M |
| Current assets | ¥5.67B | ¥7.06B | ¥7.83B | ¥8.44B | ¥9.28B |
| Current liabilities | ¥2.28B | ¥2.37B | ¥2.29B | ¥2.01B | ¥2.08B |
| Short-term borrowings | ¥584.7M | ¥790.1M | ¥750M | ¥600M | ¥600M |
| Long-term borrowings | ¥395.9M | ¥491.1M | ¥350M | ¥252.5M | ¥80.9M |
| Total liabilities | ¥2.72B | ¥2.9B | ¥2.67B | ¥2.3B | ¥2.21B |
| Non-controlling interests | ¥1.1M | ¥13.9M | ¥19.5M | ¥27.8M | ¥37.5M |
| Equity attributable to owners of parent | ¥5.39B | ¥6.67B | ¥7.58B | ¥8.52B | ¥9.38B |
| Retained earnings | ¥5.12B | ¥6.37B | ¥7.26B | ¥8.18B | ¥9.02B |
| Treasury stock | -¥629M | -¥619.9M | -¥617M | -¥614.1M | -¥611.7M |
EDINET (FSA Japan)
有価証券報告書－第54期(2025/01/01－2025/12/31)
EDINET (FSA Japan)
有価証券報告書－第53期(2024/01/01－2024/12/31)
EDINET (FSA Japan)
有価証券報告書－第52期(2023/01/01－2023/12/31)
EDINET (FSA Japan)
有価証券報告書－第51期(2022/01/01－2022/12/31)
EDINET (FSA Japan)
有価証券報告書－第50期(令和3年1月1日－令和3年12月31日)
EDINET (FSA Japan)
有価証券報告書－第49期(令和2年1月1日－令和2年12月31日)
Extracted from XBRL: 55 / Derived from other figures: 1
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