DenkaDenka Company Limited4061東証プライム化学FY ending Mar 2026, consolidated, J-GAAP
Out of every ¥100 of sales, about ¥7 is left as operating profit. Revenue changed -4.0% from the prior year, operating profit +82.0%.
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 | 6.8% | 0.69× | 4.7% | 2.13× | 9.9% |
| 2023 | 3.1% | 0.71× | 2.2% | 2.19× | 4.9% |
| 2024 | 3.1% | 0.64× | 2.0% | 2.29× | 4.5% |
| 2025 | — | —× | -1.9% | —× | — |
| 2026 | 4.1% | 0.57× | 2.3% | 2.68× | 6.3% |
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 | 384,849 | 407,559 | 389,263 | 400,251 | 384,247 |
| Cost of revenue | 277,674 | 305,217 | 306,762 | 315,655 | 289,991 |
| Gross profit | 107,175 | 102,342 | 82,501 | 84,595 | 94,256 |
| SG&A | 67,051 | 70,017 | 69,124 | 70,182 | 68,030 |
| Operating income | 40,123 | 32,324 | 13,376 | 14,413 | 26,225 |
| Pretax income | 34,633 | 14,590 | 14,483 | -17,083 | 21,357 |
| Income tax | 9,668 | 1,553 | 2,466 | -26 | 10,105 |
| Net income attributable to owners | 26,012 | 12,768 | 11,947 | -12,300 | 15,695 |
| Operating margin | 10.4% | 7.9% | 3.4% | 3.6% | 6.8% |
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 | ¥20.2B | ¥20.2B | ¥35.4B | ¥37B | ¥35.3B |
| Total assets | ¥557.6B | ¥592.2B | ¥616.2B | ¥655.5B | ¥681B |
| Net assets | ¥292.1B | ¥300.4B | ¥316.9B | ¥308.3B | ¥338.8B |
| Share capital | ¥37B | ¥37B | ¥37B | ¥37B | ¥37B |
| Property, plant and equipment | ¥263.2B | ¥262.7B | ¥281.9B | ¥313B | ¥343.2B |
| Intangible assets excluding goodwill | ¥10.4B | ¥11B | ¥5B | ¥3.1B | ¥5.05B |
| Goodwill | ¥5.99B | ¥5.99B | ¥44M | ¥10M | ¥2.25B |
| Investment securities | ¥60.6B | ¥58.1B | ¥52.5B | ¥48.7B | ¥47.5B |
| Current assets | ¥218.2B | ¥251.8B | ¥265.4B | ¥270.5B | ¥260.1B |
| Current liabilities | ¥166.7B | ¥164.5B | ¥171.6B | ¥230.5B | ¥185.1B |
| Trade payables | ¥50B | ¥48B | ¥54.2B | ¥48B | ¥43B |
| Short-term borrowings | ¥40.5B | ¥44.8B | ¥46.4B | ¥74.7B | ¥51.8B |
| Long-term borrowings | ¥39B | ¥70B | ¥80B | ¥80B | ¥124.8B |
| Bonds | ¥37B | ¥37B | ¥30B | ¥15B | ¥10B |
| Interest-bearing debt | ¥116.6Bderived | ¥151.8Bderived | ¥156.4Bderived | ¥169.7Bderived | ¥186.6Bderived |
| Total liabilities | ¥265.6B | ¥291.8B | ¥299.3B | ¥347.2B | ¥342.2B |
| Non-controlling interests | ¥3.62B | ¥3.87B | ¥9.38B | ¥12.1B | ¥28.1B |
| Equity attributable to owners of parent | ¥261.9B | ¥262.1B | ¥266.2B | ¥245.7B | ¥252.8B |
| Retained earnings | ¥183.1B | ¥183.4B | ¥187.6B | ¥167.1B | ¥174.1B |
| Treasury stock | -¥7.64B | -¥7.65B | -¥7.79B | -¥7.79B | -¥7.72B |
EDINET (FSA Japan)
有価証券報告書－第167期(2025/04/01－2026/03/31)
EDINET (FSA Japan)
有価証券報告書－第166期(2024/04/01－2025/03/31)
EDINET (FSA Japan)
有価証券報告書－第165期(2023/04/01－2024/03/31)
EDINET (FSA Japan)
有価証券報告書－第164期(2022/04/01－2023/03/31)
EDINET (FSA Japan)
有価証券報告書－第163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162期(令和2年4月1日－令和3年3月31日)
Extracted from XBRL: 54 / Derived from other figures: 2
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