# EIDAI KAKO CO.,LTD.: business model and financials

> Latest period: FY ending Mar 2026, consolidated, J-GAAP
> Unit: JPY millions
> Sources: 有価証券報告書－第71期(2025/04/01－2026/03/31) (S100YJVJ)
> Page: https://vizora.meequs.com/en/company/eidai-kako
> Retrieved: 2026-09-30T17:50:06.785Z

## Company

Eidai Kako, founded in 1956, is a company in Auto Parts listed on TSE Standard. It has 465 employees (consolidated).

| Field | Value |
| --- | ---: |
| Legal name | EIDAI KAKO CO.,LTD. |
| Ticker | 7877 |
| Stock price | View on Yahoo Finance (https://finance.yahoo.co.jp/quote/7877.T) |
| Listing | TSE Standard |
| Head office | 大阪市平野区平野北二丁目3番9号 |
| Representative (per filing) | 代表取締役社長 浦 義則 |
| Founded | Nov 1956 |
| Share capital | ¥1.24B |
| Employees (consolidated) | 465 |
| Average salary (parent only) | ¥5.9M |
| Fiscal year end | March |
| Website | www.eidaikako.co.jp (https://www.eidaikako.co.jp/) |
| Corporate number | 1120001019704 |
| EDINET | E02441 |
| Industries (Vizora) | Auto Parts, Chemicals |

> Profile source: annual securities report (S100YJVJ, filed 2026-06-25). As of filing

## Five-axis industry profile

Primary industry: Auto Parts (2026-03-31)

| Axis | Industry percentile | Peers |
| --- | ---: | ---: |
| Revenue growth | 14.1 | 110 |
| Profitability | 54.5 | 111 |
| Cash conversion | 62.5 | 108 |
| Efficiency | 38.3 | 111 |

Each axis is shown independently. Missing values are labeled unavailable; no combined score is calculated. Industry rank is not an investment recommendation.

## Key points (generated from figures)

- About 66% of Eidai Kako's sales come from Automobile parts related, with Industrial materials related making up much of the rest.
- Out of every ¥100 of sales, about ¥5 is left as operating profit.
- Revenue changed +4.1% from the prior year, operating profit +64.1%.

## Company structure

- Segment revenue mix: Automobile parts related 65.9%、Industrial materials related 34.1%
- Revenue → net income: ¥9220466000 → ¥334007000
- Net income → operating cash flow: ¥334007000 → ¥937994000（difference ¥603987000）
- Main uses of operating cash flow: CapEx ¥154957000 / dividends ¥78590000 / buybacks ¥127882000
- Change in cash: ¥467911000
Segment shares use total reported segment revenue, which may include inter-segment sales. The cash bridge is operating cash flow minus net income and combines non-cash items and working-capital effects.

## Key figures at a glance

| Metric | Value | Note |
| --- | ---: | ---: |
| Revenue | ¥9.22B |  |
| Operating income | ¥477.1M | Margin 5.2% |
| Net income | ¥334M | Margin 3.6% |
| Free cash flow | ¥783M |  |
| Largest business | Automobile parts related | of segment revenue 65.9% |
| Employees (consolidated) | 465 |  |
| EPS | ¥175.5 |  |
| Book value per share | ¥5223.65 |  |
| Equity ratio | 73.2% |  |
| Shares outstanding | 1,460,000 |  |
| Treasury shares | 229,900 |  |
| Shareholders | 1,203 |  |
| Average salary (parent only) | ¥5.9M | Filing company only |
| Cash ratio | 28.2% | Cash ÷ revenue 30.9% |
| Vs. industry median margin | +0.4 pp | Auto Parts |
| ROE | 5.3% | Derived from disclosed figures |
| ROA | 3.3% | Derived from disclosed figures |

## Notable figures

- FY2026, operating cash flow is 2.8× net income
- FY2026, buybacks were 1.6× dividends
- FY2026, one segment accounts for 90% of positive segment profit

## What changed in 5 years

| Metric | FY ending Mar 2021 | FY ending Mar 2026 | Change |
| --- | ---: | ---: | ---: |
| Revenue | ¥7701820000 | ¥9220466000 | +19.7% |
| Operating income | ¥231800000 | ¥477089000 | +105.8% |
| Operating margin | 3.0% | 5.2% | +2.2 pp |
| Employees | 512 people | 465 people | -9.2% |
| Cash and equivalents | ¥2333075000 | ¥2850116000 | +22.2% |

### Change in segment revenue mix

Span: FY ending Mar 2021 → FY ending Mar 2026. Stable segment keys are connected; unmatched shares are marked as new or reorganized. Shares use total segment revenue.

| Flow | Revenue share |
| --- | ---: |
| 自動車用品関連 → 自動車用品関連 | 63.4% |
| 産業資材関連 → 産業資材関連 | 34.1% |
| 産業資材関連 → 事業再編・廃止 | 2.5% |
| 新設・再編 → 自動車用品関連 | 2.5% |

Segment revenue source references: 4 (derived)

## Income statement（FY ending Mar 2026, consolidated, J-GAAP）

| Item | Amount (JPY mn) | % of revenue | Source |
| --- | ---: | ---: | ---: |
| Revenue | 9,220 | 100.0% | S100YJVJ |
| Cost of revenue | 7,029 | 76.2% | S100YJVJ |
| Gross profit | 2,192 | 23.8% | S100YJVJ |
| SG&A | 1,715 | 18.6% | S100YJVJ |
| Operating income | 477 | 5.2% | S100YJVJ |
| Ordinary income | 493 | 5.3% | S100YJVJ |
| Pretax income | 485 | 5.3% | S100YJVJ |
| Income tax | 151 | 1.6% | S100YJVJ |
| Net income | 334 | 3.6% | S100YJVJ |
| Net income attributable to owners | 334 | 3.6% | S100YJVJ |

## Per ¥100 of revenue（FY ending Mar 2026）

| Part | JPY |
| --- | ---: |
| Cost of revenue | 76 |
| SG&A | 19 |
| Operating income | 5 |
| (Ref.) Net income | 4 |

### Margin funnel

Gross margin 23.8% → Operating margin 5.2% → Net margin 3.6%
Derived from reported figures (DERIVED).

## Revenue and profit pattern

Pattern: Revenue and profit up
Revenue growth: +4.1%; Core profit growth: +64.1%
Growth quality: margin-expansion
Operating leverage (core profit growth ÷ revenue growth): 15.64×
Calculated from comparable annual consolidated filings.

## Year over year（FY ending Mar 2025 → FY ending Mar 2026、JPY mn）

| Metric | Prior | Current | Change | % change |
| --- | ---: | ---: | ---: | ---: |
| Revenue | 8,858 | 9,220 | 363 | +4.1% |
| Gross profit | 1,924 | 2,192 | 268 | +13.9% |
| Operating income | 291 | 477 | 186 | +64.1% |
| Net income attributable to owners | 185 | 334 | 149 | +80.3% |
| Operating cash flow | 889 | 938 | 49 | +5.6% |
| Free cash flow | 728 | 783 | 55 | +7.6% |

## History（JPY mn）

| Period | Revenue | Op. income | Op. margin | Net income | Op. CF | FCF | Source |
| --- | ---: | ---: | ---: | ---: | ---: | ---: | ---: |
| FY ending Mar 2020 | 8,098 | 249 | 3.1% | 137 | 98 | -133 | S100LUKG |
| FY ending Mar 2021 | 7,702 | 232 | 3.0% | 162 | 599 | 430 | S100OJK1 |
| FY ending Mar 2022 | 8,289 | 93 | 1.1% | 161 | -58 | -342 | S100R7VY |
| FY ending Mar 2023 | 8,296 | -312 | -3.8% | -238 | -70 | -504 | S100TUTO |
| FY ending Mar 2024 | 9,089 | 149 | 1.6% | 180 | 403 | 168 | S100W7DP |
| FY ending Mar 2025 | 8,858 | 291 | 3.3% | 185 | 889 | 728 | S100YJVJ |
| FY ending Mar 2026 | 9,220 | 477 | 5.2% | 334 | 938 | 783 | S100YJVJ |

## People and productivity（FY ending Mar 2026, consolidated, J-GAAP）

| Metric | Value |
| --- | ---: |
| Revenue per employee (consolidated) | ¥19.8M |
| Operating income per employee (consolidated) | ¥1M |
| Net income per employee (consolidated) | ¥718.3K |

Employees, revenue and profit are consolidated. Average annual salary is a separate parent-company figure. Calculated from disclosed figures (DERIVED).

| History | FY ending Mar 2022 | FY ending Mar 2023 | FY ending Mar 2024 | FY ending Mar 2025 | FY ending Mar 2026 |
| --- | ---: | ---: | ---: | ---: | ---: |
| Employees (consolidated) | 481 | 481 | 493 | 475 | 465 |
| Average salary (parent company) | ¥5.7M | ¥5M | ¥5.1M | ¥5.5M | ¥5.9M |
| Average age (parent company) | 42.0 years | 42.4 years | 42.7 years | 43.8 years | 43.8 years |
| Average tenure (parent company) | 15.7 years | 14.8 years | 15.3 years | 16.1 years | 16.0 years |

Year over year: Employees (consolidated) -2.1% · Revenue (consolidated) +4.1%

## Segments（FY ending Mar 2026, consolidated, J-GAAP、JPY mn）

| Segment | Revenue | Share | Op. income | Op. margin |
| --- | ---: | ---: | ---: | ---: |
| Automobile parts related | 6,077 | 65.9% | 431 | 7.1% |
| Industrial materials related | 3,144 | 34.1% | 46 | 1.5% |

### segmentMix — Revenue and profit mix

Calculated from disclosed figures (DERIVED). Shares use total segment revenue and total positive segment profit respectively. Difference = profit share − revenue share (pt). Inter-segment sales may prevent reconciliation to company revenue.

| Segment | Revenue share | Profit share | Difference (pt) | Margin |
| --- | ---: | ---: | ---: | ---: |
| Automobile parts related | 65.9% | 90.4% | 24.5 | 7.1% |
| Industrial materials related | 34.1% | 9.6% | -24.5 | 1.5% |

Segment → industry: Automobile parts related → Auto Parts / Industrial materials related → Chemicals

## Revenue by geography

No geographic revenue breakdown was disclosed.

## Cash flow（FY ending Mar 2026, consolidated, J-GAAP）

| Item | Amount (JPY mn) | % of revenue | Source |
| --- | ---: | ---: | ---: |
| Operating cash flow | 938 | 10.2% | S100YJVJ |
| Capital expenditure | 155 | 1.7% | S100YJVJ |
| Free cash flow | 783 | 8.5% | 算出 |
| Investing cash flow | -169 | -1.8% | S100YJVJ |
| Financing cash flow | -312 | -3.4% | S100YJVJ |
| Dividends paid | 79 | 0.9% | S100YJVJ |
| Share buyback | 128 | 1.4% | S100YJVJ |
| Change in cash | 468 | 5.1% | S100YJVJ |
| Cash and equivalents | 2,850 | 30.9% | S100YJVJ |

## Balance sheet

Figures are as of each fiscal year end. Derived values are marked as such in the source column. Lease liabilities are excluded from interest-bearing debt.

| Metric | FY ending Mar 2022 | FY ending Mar 2023 | FY ending Mar 2024 | FY ending Mar 2025 | FY ending Mar 2026 | Source |
| --- | ---: | ---: | ---: | ---: | ---: | ---: |
| Cash and equivalents | 1,631 | 1,697 | 1,696 | 2,382 | 2,850 | S100TUTO, S100W7DP, S100YJVJ |
| Total assets | 9,764 | 9,666 | 9,579 | 9,852 | 10,120 | S100R7VY, S100TUTO, S100W7DP, S100YJVJ |
| Net assets | 7,000 | 6,721 | 6,997 | 7,204 | 7,411 | S100TUTO, S100W7DP, S100YJVJ |
| Share capital | 1,242 | 1,242 | 1,242 | 1,242 | 1,242 | S100R7VY, S100TUTO, S100W7DP, S100YJVJ |
| Trade receivables | 1,785 | 1,658 | 1,859 | 1,580 | 1,525 | S100R7VY, S100TUTO, S100W7DP, S100YJVJ |
| Property, plant and equipment | 3,186 | 3,292 | 3,247 | 3,132 | 3,011 | S100R7VY, S100TUTO, S100W7DP, S100YJVJ |
| Intangible assets excluding goodwill | 225 | 255 | 243 | 246 | 220 | S100R7VY, S100TUTO, S100W7DP, S100YJVJ |
| Investment securities | 246 | 214 | 239 | 235 | 284 | S100R7VY, S100TUTO, S100W7DP, S100YJVJ |
| Current assets | 5,746 | 5,471 | 5,421 | 5,814 | 6,072 | S100R7VY, S100TUTO, S100W7DP, S100YJVJ |
| Current liabilities | 1,917 | 1,737 | 1,435 | 1,482 | 1,597 | S100R7VY, S100TUTO, S100W7DP, S100YJVJ |
| Trade payables | 778 | 501 | 333 | 407 | 510 | S100R7VY, S100TUTO, S100W7DP, S100YJVJ |
| Short-term borrowings | 70 | 272 | 134 | 239 | 199 | S100R7VY, S100TUTO, S100W7DP, S100YJVJ |
| Long-term borrowings | 435 | 785 | 708 | 679 | 587 | S100R7VY, S100TUTO, S100W7DP, S100YJVJ |
| Total liabilities | 2,764 | 2,945 | 2,582 | 2,648 | 2,710 | S100R7VY, S100TUTO, S100W7DP, S100YJVJ |
| Equity attributable to owners of parent | 6,366 | 5,991 | 6,105 | 6,193 | 6,321 | S100R7VY, S100TUTO, S100W7DP, S100YJVJ |
| Retained earnings | 4,010 | 3,680 | 3,793 | 3,912 | 4,167 | S100R7VY, S100TUTO, S100W7DP, S100YJVJ |
| Treasury stock | -156 | -201 | -201 | -232 | -359 | S100R7VY, S100TUTO, S100W7DP, S100YJVJ |

### Assets and funding mix

| Assets | Share | Source |
| --- | ---: | ---: |
| Cash | 28% | S100YJVJ |
| Receivables | 15% | S100YJVJ |
| Property, plant and equipment | 30% | S100YJVJ |
| Intangibles and goodwill | 2% | S100YJVJ |
| Investment securities | 3% | S100YJVJ |
| Other assets | 22% | S100YJVJ |

| Funding source | Share | Source |
| --- | ---: | ---: |
| Trade payables | 5% | S100YJVJ |
| Other liabilities | 22% | S100YJVJ |
| Equity | 73% | S100YJVJ |
| Other liabilities | 0% | S100YJVJ |

### Balance sheet history

| Metric | FY ending Mar 2022 | FY ending Mar 2023 | FY ending Mar 2024 | FY ending Mar 2025 | FY ending Mar 2026 |
| --- | ---: | ---: | ---: | ---: | ---: |
| Total assets | 9,764 | 9,666 | 9,579 | 9,852 | 10,120 |
| Equity | 7,000 | 6,721 | 6,997 | 7,204 | 7,411 |
| Interest-bearing debt | — | — | — | — | — |
| Cash | 1,631 | 1,697 | 1,696 | 2,382 | 2,850 |

## Asset intensity and goodwill

Ratios are derived from reported values. Goodwill is used only when separately reported, never inferred from combined intangible assets.

| Metric | Value | Sources |
| --- | ---: | ---: |
| Asset intensity (fixed assets ÷ revenue) | 32.7% | S100YJVJ |
| Fixed assets ÷ total assets | 29.8% | S100YJVJ |
| Goodwill ÷ parent equity | — | —, S100YJVJ |

### Cash quality

Net cash = cash − interest-bearing debt. Net debt ratio = (interest-bearing debt − cash) ÷ positive operating cash flow. Omit when debt components are incomplete; other ratios are derived from reported figures.

| Metric | Value |
| --- | ---: |
| Cash ratio (cash ÷ total assets) | 28.2% |
| Cash ÷ revenue | 30.9% |
| Net cash (cash − interest-bearing debt) | — |
| Net debt ÷ operating cash flow | — |
| Cash conversion (operating CF ÷ operating income) | 196.6% |
| Cash vs. profit gap | 604 JPY mn (of net income 180.8%) |
| Shareholder returns / net income | 61.8% |
| Shareholder returns / FCF | 26.4% |
| Shareholder payments — dividends / net income | 23.5% |
| Shareholder payments — dividends / FCF | 10.0% |
| CapEx intensity (capex ÷ revenue) | 1.7% |
| Investing CF relative to operating CF | 18.0% |

## ROA and ROE

ROE is decomposed into net margin × asset turnover × financial leverage. Leverage can raise ROE, so the ratio alone does not assess a company's condition. Ending balances are used without a prior year; total equity approximates parent equity when unavailable.

| Period | Net margin | Asset turnover | ROA | Financial leverage | ROE | Sources |
| --- | ---: | ---: | ---: | ---: | ---: | ---: |
| 2022 | 1.9% | 0.85× | 1.6% | 1.53× | 2.5% | S100R7VY |
| 2023 | — | —× | -2.5% | —× | — | S100TUTO |
| 2024 | 2.0% | 0.94× | 1.9% | 1.59× | 3.0% | S100W7DP |
| 2025 | 2.1% | 0.91× | 1.9% | 1.58× | 3.0% | S100YJVJ |
| 2026 | 3.6% | 0.92× | 3.3% | 1.60× | 5.3% | S100YJVJ |

## Ownership

| Counterparty | Relation | Ratio | As of |
| --- | ---: | ---: | ---: |
| 和田 正行 | Major shareholder | 12.6% | 2026-03-31 |
| 永大化工共栄会 | Major shareholder | 11.3% | 2026-03-31 |
| 遠山 和子 | Major shareholder | 3.5% | 2026-03-31 |
| 加貫 るり子 | Major shareholder | 3.3% | 2026-03-31 |
| 大阪中小企業投資育成株式会社 | Major shareholder | 3.2% | 2026-03-31 |
| 水元 公仁 | Major shareholder | 3.1% | 2026-03-31 |
| 星和電機株式会社 | Major shareholder | 2.6% | 2026-03-31 |
| 和田 和子 | Major shareholder | 2.6% | 2026-03-31 |
| INTERACTIVE BROKERS LLC (常任代理人インタラクティブ ・ブローカーズ証券株式会社) | Major shareholder | 2.6% | 2026-03-31 |
| 日本生命保険相互会社 | Major shareholder | 2.3% | 2026-03-31 |

## Sources

| Document | ID | Published | URL |
| --- | ---: | ---: | ---: |
| 有価証券報告書－第71期(2025/04/01－2026/03/31) | S100YJVJ | 2026-06-25 | https://disclosure2.edinet-fsa.go.jp/WZEK0040.aspx?S100YJVJ,, |
| 有価証券報告書－第70期(2024/04/01－2025/03/31) | S100W7DP | 2025-06-27 | https://disclosure2.edinet-fsa.go.jp/WZEK0040.aspx?S100W7DP,, |
| 有価証券報告書－第69期(2023/04/01－2024/03/31) | S100TUTO | 2024-06-27 | https://disclosure2.edinet-fsa.go.jp/WZEK0040.aspx?S100TUTO,, |
| 有価証券報告書－第68期(2022/04/01－2023/03/31) | S100R7VY | 2023-06-29 | https://disclosure2.edinet-fsa.go.jp/WZEK0040.aspx?S100R7VY,, |
| 有価証券報告書－第67期(令和3年4月1日－令和4年3月31日) | S100OJK1 | 2022-06-29 | https://disclosure2.edinet-fsa.go.jp/WZEK0040.aspx?S100OJK1,, |
| 有価証券報告書－第66期(令和2年4月1日－令和3年3月31日) | S100LUKG | 2021-06-29 | https://disclosure2.edinet-fsa.go.jp/WZEK0040.aspx?S100LUKG,, |

## Definitions

- Amounts are in millions of JPY (rounded). The period is stated in each table heading
- Operating margin = operating income ÷ revenue. Net income is attributable to owners of the parent when disclosed
- Free cash flow (FCF) = operating cash flow − capital expenditure
- ¥100 model = breakdown per ¥100 of revenue (rounded so parts sum to 100)
- Segment revenues include inter-segment sales and may not sum to consolidated revenue
- Source IDs are EDINET document IDs (docID). "算出" (derived) means computed from other disclosed values
- All figures are extracted mechanically from filings. AI-written text never generates figures
- Source: company filings submitted to EDINET (Financial Services Agency of Japan). Figures were extracted, edited and processed, and charts and text were created, by Vizora — not by the FSA (used under the Public Data License v1.0).