ISE ChemicalsISE CHEMICALS CORPORATION4107東証スタンダード化学FY ending Dec 2025, consolidated, J-GAAP
Out of every ¥100 of sales, about ¥24 is left as operating profit. Revenue changed +17.9% from the prior year, operating profit +23.8%.
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 | 8.7% | 0.61× | 5.3% | 1.23× | 6.5% |
| 2022 | 10.0% | 0.74× | 7.4% | 1.24× | 9.1% |
| 2023 | 13.9% | 0.69× | 9.6% | 1.26× | 12.1% |
| 2024 | 15.2% | 0.78× | 11.9% | 1.28× | 15.2% |
| 2025 | 16.6% | 0.82× | 13.5% | 1.29× | 17.5% |
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 | 20,354 | 25,564 | 26,413 | 33,287 | 39,258 |
| Cost of revenue | 15,906 | 19,892 | 19,027 | 23,178 | 26,857 |
| Gross profit | 4,447 | 5,672 | 7,386 | 10,109 | 12,401 |
| SG&A | 1,738 | 1,915 | 2,089 | 2,450 | 2,916 |
| Operating income | 2,709 | 3,756 | 5,296 | 7,659 | 9,484 |
| Pretax income | 2,592 | 3,599 | 5,200 | 7,411 | 9,148 |
| Income tax | 818 | 1,036 | 1,527 | 2,339 | 2,650 |
| Net income attributable to owners | 1,773 | 2,562 | 3,672 | 5,071 | 6,498 |
| Operating margin | 13.3% | 14.7% | 20.1% | 23.0% | 24.2% |
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 | ¥5.07B | ¥4.39B | ¥5.72B | ¥5.69B | ¥4.5B |
| Total assets | ¥33.4B | ¥36.1B | ¥40.1B | ¥45.3B | ¥51B |
| Net assets | ¥27.1B | ¥29.2B | ¥31.9B | ¥35.6B | ¥40.1B |
| Share capital | ¥3.6B | ¥3.6B | ¥3.6B | ¥3.6B | ¥3.6B |
| Trade receivables | ¥5.25B | — | — | — | — |
| Property, plant and equipment | ¥13.9B | ¥14.5B | ¥14.7B | ¥15.9B | ¥16.7B |
| Intangible assets excluding goodwill | ¥519M | ¥575M | ¥596M | ¥643M | ¥976M |
| Current assets | ¥18.4B | ¥20.4B | ¥24.1B | ¥28.1B | ¥32.6B |
| Current liabilities | ¥4.62B | ¥5.21B | ¥6.81B | ¥8.19B | ¥9.31B |
| Short-term borrowings | ¥600M | ¥600M | ¥600M | ¥500M | ¥500M |
| Total liabilities | ¥6.28B | ¥6.93B | ¥8.19B | ¥9.68B | ¥10.9B |
| Equity attributable to owners of parent | ¥27.2B | ¥29B | ¥31.5B | ¥35B | ¥39.5B |
| Retained earnings | ¥19.8B | ¥21.6B | ¥24.1B | ¥27.6B | ¥32.1B |
| Treasury stock | -¥123M | -¥125M | -¥133M | -¥146M | -¥155M |
EDINET (FSA Japan)
有価証券報告書－第105期(2025/01/01－2025/12/31)
EDINET (FSA Japan)
有価証券報告書－第104期(2024/01/01－2024/12/31)
EDINET (FSA Japan)
有価証券報告書－第103期(2023/01/01－2023/12/31)
EDINET (FSA Japan)
有価証券報告書－第102期(2022/01/01－2022/12/31)
EDINET (FSA Japan)
有価証券報告書－第101期(令和3年1月1日－令和3年12月31日)
EDINET (FSA Japan)
有価証券報告書－第100期(令和2年1月1日－令和2年12月31日)
Extracted from XBRL: 47 / Derived from other figures: 1
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