Howa MachineryHowa Machinery, Ltd.6203東証スタンダード機械FY ending Mar 2026, consolidated, J-GAAP
Out of every ¥100 of sales, about ¥5 is left as operating profit. Revenue changed -3.1% from the prior year, operating profit -5.3%.
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 | 5.4% | 0.71× | 3.8% | 1.77× | 6.8% |
| 2023 | 2.7% | 0.71× | 1.9% | 1.75× | 3.3% |
| 2024 | — | —× | -3.0% | —× | — |
| 2025 | 3.0% | 0.77× | 2.3% | 2.13× | 5.0% |
| 2026 | 3.1% | 0.69× | 2.1% | 2.24× | 4.7% |
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 | 19,697 | 19,738 | 19,786 | 24,827 | 24,064 |
| Cost of revenue | 15,740 | 16,111 | 16,298 | 20,623 | 19,835 |
| Gross profit | 3,957 | 3,627 | 3,488 | 4,203 | 4,228 |
| SG&A | 2,968 | 3,174 | 3,100 | 2,950 | 3,041 |
| Operating income | 988 | 452 | 388 | 1,253 | 1,186 |
| Pretax income | 1,299 | 627 | -868 | 1,206 | 1,338 |
| Income tax | 236 | 102 | 5 | 457 | 597 |
| Net income attributable to owners | 1,062 | 524 | -873 | 749 | 741 |
| Operating margin | 5.0% | 2.3% | 2.0% | 5.0% | 4.9% |
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 | ¥4.36B | ¥3.27B | ¥3.83B | ¥2.85B | ¥6.11B |
| Total assets | ¥27.7B | ¥27.6B | ¥30.3B | ¥34.1B | ¥35.8B |
| Net assets | ¥16.9B | ¥17.4B | ¥17.3B | ¥18.7B | ¥21B |
| Share capital | ¥9.02B | ¥9.02B | ¥9.02B | ¥9.02B | ¥9.02B |
| Property, plant and equipment | ¥3.73B | ¥3.9B | ¥3.19B | ¥5.02B | ¥4.81B |
| Intangible assets excluding goodwill | ¥568M | ¥521M | ¥406M | ¥301M | ¥173M |
| Investment securities | ¥3.49B | ¥3.79B | ¥5.04B | ¥6.53B | ¥8.73B |
| Current assets | ¥19.2B | ¥18.8B | ¥21B | ¥21.6B | ¥21.3B |
| Current liabilities | ¥6.78B | ¥6.57B | ¥6.73B | ¥8.42B | ¥7.48B |
| Short-term borrowings | ¥882M | ¥1.45B | ¥2.03B | ¥3.47B | ¥2.63B |
| Long-term borrowings | ¥2.21B | ¥1.91B | ¥4.07B | ¥4.37B | ¥4.01B |
| Total liabilities | ¥10.8B | ¥10.3B | ¥13B | ¥15.3B | ¥14.8B |
| Equity attributable to owners of parent | ¥15.7B | ¥15.9B | ¥14.8B | ¥15.4B | ¥15.9B |
| Retained earnings | ¥7.06B | ¥7.35B | ¥6.23B | ¥6.74B | ¥7.23B |
| Treasury stock | -¥427M | -¥417M | -¥416M | -¥400M | -¥392M |
EDINET (FSA Japan)
有価証券報告書－第188期(2025/04/01－2026/03/31)
EDINET (FSA Japan)
有価証券報告書－第187期(2024/04/01－2025/03/31)
EDINET (FSA Japan)
有価証券報告書－第186期(2023/04/01－2024/03/31)
EDINET (FSA Japan)
有価証券報告書－第185期(2022/04/01－2023/03/31)
EDINET (FSA Japan)
有価証券報告書－第184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183期(令和2年4月1日－令和3年3月31日)
Extracted from XBRL: 50 / 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.