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Iseki&ISEKI&CO.,LTD.6310東証プライム機械FY ending Dec 2025, consolidated, J-GAAP

Iseki& revenue and profit

Out of every ¥100 of sales, about ¥2 is left as operating profit. Revenue changed +10.3% from the prior year, operating profit +120.1%.

Five-year trend

Revenue¥185.8B
FY ending Dec 2021: ¥158.2B¥158.2BFY ending Dec 2022: ¥166.6B¥166.6BFY ending Dec 2023: ¥169.9B¥169.9BFY ending Dec 2024: ¥168.4B¥168.4BFY ending Dec 2025: ¥185.8B¥185.8BFY21FY22FY23FY24FY25
Operating income¥4.22B
FY ending Dec 2021: ¥4.15B¥4.15BFY ending Dec 2022: ¥3.53B¥3.53BFY ending Dec 2023: ¥2.25B¥2.25BFY ending Dec 2024: ¥1.92B¥1.92BFY ending Dec 2025: ¥4.22B¥4.22BFY21FY22FY23FY24FY25
Operating margin2.3%
FY ending Dec 2021: 2.6%2.6%FY ending Dec 2022: 2.1%2.1%FY ending Dec 2023: 1.3%1.3%FY ending Dec 2024: 1.1%1.1%FY ending Dec 2025: 2.3%2.3%FY21FY22FY23FY24FY25

What drives ROE

Net margin × asset turnover = ROA; ROA × financial leverage = ROE

Net margin1.5%
Asset turnover0.89×
ROA1.3%
ROA1.3%
Financial leverage3.86×
ROE5.1%

Denominators: average assets and average equity. Derived from reported values; ROE is shown only for positive profit and equity.

Net margin1.5%
2021: 2.0%2.0%2022: 2.5%2.5%2023: 0.0%0.0%2025: 1.5%1.5%2122232425
Asset turnover0.89×
2021: 0.84×0.84×2022: 0.85×0.85×2023: 0.80×0.80×2025: 0.89×0.89×2122232425
ROA1.3%
2021: 1.7%1.7%2022: 2.1%2.1%2023: 0.0%0.0%2024: -1.4%-1.4%2025: 1.3%1.3%2122232425
Financial leverage3.86×
2021: 3.50×3.50×2022: 3.56×3.56×2023: 3.74×3.74×2025: 3.86×3.86×2122232425
ROE5.1%
2021: 6.0%6.0%2022: 7.4%7.4%2023: 0.1%0.1%2025: 5.1%5.1%2122232425
PeriodNet marginAsset turnoverROAFinancial leverageROE
20212.0%0.84×1.7%3.50×6.0%
20222.5%0.85×2.1%3.56×7.4%
20230.0%0.80×0.0%3.74×0.1%
2024——×-1.4%—×—
20251.5%0.89×1.3%3.86×5.1%

Financial leverage can raise ROE; a higher value alone does not describe a company's overall condition.

Asset intensity and goodwill

Annual trends in tangible-asset ratios and goodwill balance.

PPE ÷ revenue45.0%
2020: 57.8%57.8%2021: 53.7%53.7%2022: 50.4%50.4%2023: 49.8%49.8%2024: 48.3%48.3%2025: 45.0%45.0%202122232425
PPE ÷ total assets39.9%
2020: 46.0%46.0%2021: 45.3%45.3%2022: 40.6%40.6%2023: 38.9%38.9%2024: 39.5%39.5%2025: 39.9%39.9%202122232425

Ratios are derived from reported values. Goodwill is shown only when separately reported; it is not inferred from combined intangible assets. Definition

Investment and working-capital efficiency

Track R&D investment and how long operating capital remains tied up before sales turn into cash.

R&D spending¥1.93B
2020: ¥1.5B¥1.5B2021: ¥1.26B¥1.26B2022: ¥1.61B¥1.61B2023: ¥1.39B¥1.39B2024: ¥1.46B¥1.46B2025: ¥1.93B¥1.93B202122232425
R&D / revenue1.0%
2020: 1.0%1.0%2021: 0.8%0.8%2022: 1.0%1.0%2023: 0.8%0.8%2024: 0.9%0.9%2025: 1.0%1.0%202122232425
Receivable days—
2020: 53d53d2021: 50d50d202122232425
Payable days33d
2020: 70d70d2021: 66d66d2022: 61d61d2023: 49d49d2024: 35d35d2025: 33d33d202122232425

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.

Income statement (JPY millions)

ItemFY ending Dec 2021FY ending Dec 2022FY ending Dec 2023FY ending Dec 2024FY ending Dec 2025
Revenue158,192166,629169,916168,425185,770
Cost of revenue111,351116,738119,556117,776130,103
Gross profit46,84149,89050,35950,64855,666
SG&A42,69346,35648,10548,72851,440
Operating income4,1473,5342,2531,9204,225
Pretax income4,3665,2571,900-1,5314,434
Income tax1,1331,0491,5241,0341,536
Net income attributable to owners3,1964,11929-3,0222,757
Operating margin2.6%2.1%1.3%1.1%2.3%

Balance sheet (reported items)

Year-end figures from filings. Unreported items are omitted. Interest-bearing debt excludes lease liabilities.

Assets

6%
Property, plant and equipment 40%
2%
6%
Other assets 46%

Funding

6%
Other liabilities 57%
Equity 37%
0%

Each bar totals 100% of assets; other is the residual.

ItemFY ending Dec 2021FY ending Dec 2022FY ending Dec 2023FY ending Dec 2024FY ending Dec 2025
Cash and equivalents¥14.8B¥10.7B¥9.85B¥8.15B¥12.8B
Total assets¥187.7B¥206.5B¥217.1B¥206.1B¥209.5B
Net assets¥66.6B¥72.3B¥74.2B¥71.8B¥78.4B
Share capital¥23.3B¥23.3B¥23.3B¥23.3B¥23.3B
Trade receivables¥21.5B————
Property, plant and equipment¥85B¥83.9B¥84.6B¥81.4B¥83.6B
Intangible assets excluding goodwill¥2.29B¥2.31B¥2.49B¥2.98B¥3.97B
Investment securities¥5.05B¥5.69B¥7.07B¥9.86B¥13.2B
Current assets¥91.1B¥109.4B¥115.3B¥105.6B¥102.4B
Current liabilities¥81.3B¥98.2B¥95.5B¥93.2B¥96.9B
Trade payables¥20.3B¥19.5B¥15.9B¥11.2B¥11.9B
Short-term borrowings¥23.7B¥26.8B¥29.6B¥35.1B¥28.7B
Long-term borrowings¥24.7B¥20.8B¥29.2B¥23.3B¥16.9B
Total liabilities¥121.1B¥134.1B¥142.9B¥134.3B¥131B
Non-controlling interests¥1.77B¥4.33B¥4.88B¥4.26B¥4.63B
Equity attributable to owners of parent¥53.6B¥57B¥56.4B¥52.7B¥55B
Retained earnings¥17.7B¥21.1B¥20.5B¥16.6B¥19.1B
Treasury stock-¥930M-¥591M-¥590M-¥584M-¥577M

Sources

Show source documents (6)

  • EDINET (FSA Japan)

    有価証券報告書－第102期(2025/01/01－2025/12/31)

    ID S100XTT52026-03-25Open

  • EDINET (FSA Japan)

    有価証券報告書－第101期(2024/01/01－2024/12/31)

    ID S100VI8J2025-03-28Open

  • EDINET (FSA Japan)

    有価証券報告書－第100期(2023/01/01－2023/12/31)

    ID S100T4XW2024-03-29Open

  • EDINET (FSA Japan)

    有価証券報告書－第99期(2022/01/01－2022/12/31)

    ID S100QJ0P2023-03-31Open

  • EDINET (FSA Japan)

    有価証券報告書－第98期(令和3年1月1日－令和3年12月31日)

    ID S100NSRN2022-03-31Open

  • EDINET (FSA Japan)

    有価証券報告書－第97期(令和2年1月1日－令和2年12月31日)

    ID S100L2TC2021-03-31Open

Extracted from XBRL: 54 / Derived from other figures: 1

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