Inter ActionINTER ACTION Corporation7725東証プライム精密機器FY ending May 2026, consolidated, J-GAAP
Out of every ¥100 of sales, about ¥14 is left as operating profit. Revenue changed -27.7% from the prior year, operating profit -50.5%.
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 | 12.6% | 0.52× | 6.6% | 1.24× | 8.2% |
| 2023 | 14.3% | 0.57× | 8.1% | 1.24× | 10.1% |
| 2024 | 14.6% | 0.59× | 8.6% | 1.24× | 10.7% |
| 2025 | 14.7% | 0.49× | 7.2% | 1.20× | 8.6% |
| 2026 | 11.0% | 0.38× | 4.1% | 1.14× | 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 May 2022 | FY ending May 2023 | FY ending May 2024 | FY ending May 2025 | FY ending May 2026 |
|---|---|---|---|---|---|
| Revenue | 6,017 | 6,857 | 7,755 | 6,669 | 4,822 |
| Cost of revenue | 3,281 | 3,530 | 4,448 | 3,665 | 2,396 |
| Gross profit | 2,736 | 3,327 | 3,307 | 3,004 | 2,426 |
| SG&A | 1,606 | 1,878 | 1,729 | 1,585 | 1,724 |
| Operating income | 1,130 | 1,449 | 1,578 | 1,419 | 703 |
| Pretax income | 1,189 | 1,504 | 1,637 | 1,386 | 753 |
| Income tax | 428 | 523 | 504 | 407 | 223 |
| Net income attributable to owners | 761 | 981 | 1,133 | 979 | 530 |
| Operating margin | 18.8% | 21.1% | 20.3% | 21.3% | 14.6% |
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 May 2022 | FY ending May 2023 | FY ending May 2024 | FY ending May 2025 | FY ending May 2026 |
|---|---|---|---|---|---|
| Cash and equivalents | ¥6.74B | ¥6.85B | ¥6.31B | ¥9.07B | ¥8.52B |
| Total assets | ¥11.5B | ¥12.6B | ¥13.6B | ¥13.7B | ¥12.1B |
| Net assets | ¥9.34B | ¥10.1B | ¥11B | ¥11.8B | ¥10.8B |
| Share capital | ¥1.76B | ¥1.76B | ¥1.76B | ¥1.76B | ¥1.76B |
| Property, plant and equipment | ¥621.3M | ¥641.6M | ¥637.5M | ¥785M | ¥791.9M |
| Intangible assets excluding goodwill | ¥211.8M | ¥169.1M | ¥142.8M | ¥131.5M | ¥156.2M |
| Goodwill | ¥185.9M | ¥137M | ¥88.2M | ¥56.9M | ¥29M |
| Investment securities | ¥130.4M | ¥130.4M | ¥130.5M | ¥130.4M | ¥130.5M |
| Current assets | ¥10.2B | ¥11.3B | ¥12.3B | ¥12.2B | ¥10.5B |
| Current liabilities | ¥1.55B | ¥1.88B | ¥2.15B | ¥1.5B | ¥1.08B |
| Trade payables | ¥495.6M | ¥454.9M | ¥432.6M | ¥228.3M | ¥151.3M |
| Short-term borrowings | ¥180M | ¥340M | ¥440M | ¥440M | ¥390M |
| Long-term borrowings | ¥524M | ¥460M | ¥307M | ¥246.9M | ¥107.2M |
| Total liabilities | ¥2.19B | ¥2.48B | ¥2.61B | ¥1.89B | ¥1.27B |
| Equity attributable to owners of parent | ¥9.33B | ¥10.1B | ¥11B | ¥11.8B | ¥10.7B |
| Retained earnings | ¥5.36B | ¥6.12B | ¥6.86B | ¥7.45B | ¥7.51B |
| Treasury stock | -¥1.14B | -¥1.11B | -¥983.3M | -¥802.7M | -¥1.9B |
EDINET (FSA Japan)
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EDINET (FSA Japan)
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EDINET (FSA Japan)
有価証券報告書－第29期(令和2年6月1日－令和3年5月31日)
Extracted from XBRL: 51 / Derived from other figures: 1
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