I-ne4933東証プライム化学FY ending Dec 2025, consolidated, J-GAAP
Out of every ¥100 of sales, about ¥8 is left as operating profit. Revenue changed +8.8% from the prior year, operating profit -14.4%.
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 |
|---|---|---|---|---|---|
| 2021 | 4.4% | 2.02× | 8.8% | 1.67× | 14.8% |
| 2022 | 5.5% | 2.31× | 12.6% | 1.63× | 20.6% |
| 2023 | 9.5% | 2.11× | 20.1% | 1.60× | 32.1% |
| 2024 | 6.6% | 1.47× | 9.6% | 1.99× | 19.1% |
| 2025 | 4.3% | 1.30× | 5.6% | 2.16× | 12.0% |
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 Dec 2021 | FY ending Dec 2022 | FY ending Dec 2023 | FY ending Dec 2024 | FY ending Dec 2025 |
|---|---|---|---|---|---|
| Revenue | 28,397 | 35,269 | 41,643 | 45,006 | 48,975 |
| Cost of revenue | 13,251 | 16,965 | 19,399 | 20,959 | 20,230 |
| Gross profit | 15,146 | 18,304 | 22,243 | 24,046 | 28,745 |
| SG&A | 12,719 | 15,068 | 17,864 | 19,512 | 24,864 |
| Operating income | 2,335 | 3,235 | 4,379 | 4,534 | 3,880 |
| Pretax income | 2,361 | 3,453 | 6,750 | 4,187 | 3,879 |
| Income tax | 1,124 | 1,525 | 2,795 | 1,268 | 1,607 |
| Net income attributable to owners | 1,244 | 1,927 | 3,954 | 2,951 | 2,097 |
| Operating margin | 8.2% | 9.2% | 10.5% | 10.1% | 7.9% |
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 Dec 2021 | FY ending Dec 2022 | FY ending Dec 2023 | FY ending Dec 2024 | FY ending Dec 2025 |
|---|---|---|---|---|---|
| Cash and equivalents | ¥6.2B | ¥4.8B | ¥8.35B | ¥7.27B | ¥8.53B |
| Total assets | ¥14.1B | ¥16.5B | ¥22.9B | ¥38.4B | ¥37.1B |
| Net assets | ¥8.41B | ¥10.3B | ¥14.3B | ¥17.8B | ¥20.1B |
| Share capital | ¥3.29B | ¥3.29B | ¥3.3B | ¥50M | ¥50M |
| Property, plant and equipment | ¥157M | ¥201M | ¥204M | ¥1.21B | ¥1.05B |
| Intangible assets excluding goodwill | ¥62M | ¥1.77B | ¥1.27B | ¥13.3B | ¥12B |
| Goodwill | — | — | — | ¥6.41B | ¥5.75B |
| Investment securities | — | ¥30M | — | — | — |
| Current assets | ¥13.3B | ¥13.7B | ¥20.2B | ¥21.7B | ¥22.2B |
| Current liabilities | ¥5.44B | ¥6.06B | ¥8.51B | ¥17.7B | ¥9.31B |
| Short-term borrowings | — | — | — | ¥10B | — |
| Long-term borrowings | ¥186M | ¥60M | ¥20M | — | ¥5.36B |
| Total liabilities | ¥5.64B | ¥6.16B | ¥8.58B | ¥20.5B | ¥16.9B |
| Non-controlling interests | — | — | — | ¥1.25B | ¥1.47B |
| Equity attributable to owners of parent | ¥8.4B | ¥10.3B | ¥14.3B | ¥16.5B | ¥18.4B |
| Retained earnings | ¥2.25B | ¥4.18B | ¥8.13B | ¥10.9B | ¥12.7B |
| Treasury stock | ¥0 | ¥0 | ¥0 | -¥493M | -¥15M |
EDINET (FSA Japan)
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Extracted from XBRL: 52 / Derived from other figures: 1
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