EBARAFoodsIndustryEBARAFoodsIndustry,Inc.2819東証スタンダード食料品FY ending Mar 2026, consolidated, J-GAAP
Out of every ¥100 of sales, about ¥5 is left as operating profit. Revenue changed +4.3% from the prior year, operating profit +18.4%.
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 | 6.2% | 1.05× | 6.5% | 1.45× | 9.5% |
| 2023 | 5.0% | 1.03× | 5.2% | 1.44× | 7.4% |
| 2024 | 4.0% | 0.99× | 4.0% | 1.48× | 5.8% |
| 2025 | 2.9% | 1.01× | 2.9% | 1.49× | 4.4% |
| 2026 | 3.6% | 1.02× | 3.6% | 1.48× | 5.4% |
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 | 43,345 | 43,419 | 45,216 | 47,963 | 50,005 |
| Cost of revenue | 26,686 | 26,999 | 28,853 | 31,440 | 32,997 |
| Gross profit | 16,658 | 16,420 | 16,363 | 16,522 | 17,007 |
| SG&A | 13,309 | 13,447 | 13,962 | 14,490 | 14,603 |
| Operating income | 3,348 | 2,972 | 2,400 | 2,031 | 2,404 |
| Pretax income | 3,681 | 3,176 | 2,645 | 2,082 | 2,687 |
| Income tax | 976 | 999 | 843 | 682 | 903 |
| Net income attributable to owners | 2,704 | 2,177 | 1,802 | 1,399 | 1,783 |
| Operating margin | 7.7% | 6.8% | 5.3% | 4.2% | 4.8% |
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 | ¥15.8B | ¥17.6B | ¥14.4B | ¥15B | ¥16.1B |
| Total assets | ¥41.3B | ¥43.2B | ¥47.9B | ¥47.4B | ¥50.8B |
| Net assets | ¥29.1B | ¥30.9B | ¥32.8B | ¥34.2B | ¥36.1B |
| Share capital | ¥1.39B | ¥1.39B | ¥1.39B | ¥1.39B | ¥1.39B |
| Trade receivables | ¥7.28B | ¥7.5B | ¥10.6B | ¥8.06B | ¥8.48B |
| Property, plant and equipment | ¥8.87B | ¥9.17B | ¥12.9B | ¥14.4B | ¥15.8B |
| Intangible assets excluding goodwill | ¥284M | ¥286M | ¥493M | ¥486M | ¥483M |
| Goodwill | — | — | ¥220M | ¥208M | ¥184M |
| Investment securities | ¥1.92B | ¥1.97B | ¥2.33B | ¥2.22B | ¥2.16B |
| Current assets | ¥28B | ¥29.5B | ¥29.9B | ¥28.2B | ¥30B |
| Current liabilities | ¥8.19B | ¥8.31B | ¥10.6B | ¥9.24B | ¥11.3B |
| Trade payables | ¥4.53B | ¥4.68B | ¥6B | ¥5.43B | ¥5.59B |
| Short-term borrowings | — | — | ¥68M | ¥62M | ¥62M |
| Long-term borrowings | — | — | ¥445M | ¥357M | ¥276M |
| Total liabilities | ¥12.2B | ¥12.2B | ¥15.1B | ¥13.2B | ¥14.7B |
| Equity attributable to owners of parent | ¥28.5B | ¥30.2B | ¥31.6B | ¥32.5B | ¥33.7B |
| Retained earnings | ¥26.9B | ¥28.7B | ¥30.1B | ¥29.6B | ¥31B |
| Treasury stock | -¥1.45B | -¥1.58B | -¥1.6B | -¥235M | -¥318M |
EDINET (FSA Japan)
有価証券報告書－第68期(2025/04/01－2026/03/31)
EDINET (FSA Japan)
有価証券報告書－第67期(2024/04/01－2025/03/31)
EDINET (FSA Japan)
有価証券報告書－第66期(2023/04/01－2024/03/31)
EDINET (FSA Japan)
有価証券報告書－第65期(2022/04/01－2023/03/31)
EDINET (FSA Japan)
有価証券報告書－第64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63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.