EspecESPEC CORP.6859東証プライム電気機器FY ending Mar 2026, consolidated, J-GAAP
Out of every ¥100 of sales, about ¥10 is left as operating profit. Revenue changed +4.1% from the prior year, operating profit -5.9%.
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 | 4.6% | 0.68× | 3.1% | 1.42× | 4.4% |
| 2023 | 6.3% | 0.82× | 5.2% | 1.47× | 7.6% |
| 2024 | 8.0% | 0.85× | 6.8% | 1.58× | 10.8% |
| 2025 | 8.9% | 0.87× | 7.8% | 1.55× | 12.1% |
| 2026 | 8.4% | 0.88× | 7.4% | 1.50× | 11.1% |
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 | 41,852 | 52,892 | 62,126 | 67,288 | 70,034 |
| Cost of revenue | 27,849 | 34,935 | 40,132 | 43,300 | 45,739 |
| Gross profit | 14,003 | 17,957 | 21,994 | 23,987 | 24,295 |
| SG&A | 12,034 | 13,590 | 15,408 | 16,460 | 17,210 |
| Operating income | 1,968 | 4,366 | 6,585 | 7,526 | 7,084 |
| Pretax income | 2,711 | 4,670 | 6,916 | 8,126 | 8,077 |
| Income tax | 800 | 1,334 | 1,937 | 2,123 | 2,198 |
| Net income attributable to owners | 1,905 | 3,330 | 4,969 | 6,003 | 5,879 |
| Operating margin | 4.7% | 8.3% | 10.6% | 11.2% | 10.1% |
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 | ¥16.2B | ¥14.3B | ¥16.8B | ¥12.8B | ¥14.7B |
| Total assets | ¥61.9B | ¥67.2B | ¥78.2B | ¥75.8B | ¥82.9B |
| Net assets | ¥45.6B | ¥47.2B | ¥52.7B | ¥56.7B | ¥61.4B |
| Share capital | ¥6.89B | ¥6.89B | ¥6.89B | ¥6.89B | ¥6.89B |
| Property, plant and equipment | ¥12.4B | ¥12.5B | ¥14.1B | ¥15.9B | ¥16.1B |
| Intangible assets excluding goodwill | ¥1.28B | ¥1.23B | ¥2.26B | ¥2.1B | ¥1.78B |
| Goodwill | ¥698M | ¥601M | ¥1.62B | ¥1.37B | ¥1.12B |
| Investment securities | ¥2.91B | ¥3.14B | ¥4.12B | ¥4.01B | ¥4.93B |
| Current assets | ¥43.1B | ¥48B | ¥54.7B | ¥50.6B | ¥56.4B |
| Current liabilities | ¥13.5B | ¥17.3B | ¥22.4B | ¥15.4B | ¥17B |
| Trade payables | ¥3.48B | ¥4.47B | ¥4.52B | ¥3.93B | ¥4.19B |
| Short-term borrowings | — | — | ¥5B | — | ¥280M |
| Long-term borrowings | ¥269M | ¥203M | ¥128M | ¥25M | ¥331M |
| Total liabilities | ¥16.3B | ¥20B | ¥25.5B | ¥19.2B | ¥21.5B |
| Non-controlling interests | ¥213M | ¥218M | — | — | — |
| Equity attributable to owners of parent | ¥43.6B | ¥44.4B | ¥47.7B | ¥51.8B | ¥53.7B |
| Retained earnings | ¥31.8B | ¥33.7B | ¥37.1B | ¥41.2B | ¥44.8B |
| Treasury stock | -¥2.24B | -¥3.32B | -¥3.32B | -¥3.32B | -¥5.42B |
EDINET (FSA Japan)
有価証券報告書－第73期(2025/04/01－2026/03/31)
EDINET (FSA Japan)
有価証券報告書－第72期(2024/04/01－2025/03/31)
EDINET (FSA Japan)
有価証券報告書－第71期(2023/04/01－2024/03/31)
EDINET (FSA Japan)
有価証券報告書－第70期(2022/04/01－2023/03/31)
EDINET (FSA Japan)
有価証券報告書－第69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68期(令和2年4月1日－令和3年3月31日)
Extracted from XBRL: 52 / Derived from other figures: 1
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