Iwatsuka ConfectioneryIWATSUKA CONFECTIONERY CO.,LTD.2221東証スタンダード食料品FY ending Mar 2026, consolidated, J-GAAP
Out of every ¥100 of sales, about ¥3 is left as operating profit. Revenue changed +15.6% from the prior year, operating profit +6.4%.
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 |
|---|---|---|---|---|---|
| 2022 | 4.6% | 0.19× | 0.9% | 4.75× | 4.1% |
| 2023 | 19.5% | 0.23× | 4.4% | 4.06× | 17.9% |
| 2024 | 8.9% | 0.26× | 2.3% | 3.55× | 8.2% |
| 2025 | 11.7% | 0.28× | 3.3% | 3.53× | 11.6% |
| 2026 | 7.0% | 0.31× | 2.2% | 3.41× | 7.5% |
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 Mar 2022 | FY ending Mar 2023 | FY ending Mar 2024 | FY ending Mar 2025 | FY ending Mar 2026 |
|---|---|---|---|---|---|
| Revenue | 18,044 | 20,386 | 22,000 | 24,954 | 28,849 |
| Cost of revenue | 13,780 | 15,730 | 16,242 | 17,999 | 21,523 |
| Gross profit | 4,264 | 4,656 | 5,759 | 6,956 | 7,326 |
| SG&A | 4,591 | 4,870 | 5,155 | 6,140 | 6,458 |
| Operating income | -327 | -214 | 603 | 815 | 868 |
| Pretax income | 1,186 | 5,567 | 2,813 | 3,934 | 2,894 |
| Income tax | 358 | 1,596 | 855 | 1,025 | 862 |
| Net income attributable to owners | 828 | 3,971 | 1,958 | 2,909 | 2,032 |
| Operating margin | -1.8% | -1.0% | 2.7% | 3.3% | 3.0% |
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 | ¥1.77B | ¥4.54B | ¥2.84B | ¥4.06B | ¥2.53B |
| Total assets | ¥96.3B | ¥83.6B | ¥85.8B | ¥91.1B | ¥93.1B |
| Net assets | ¥69.7B | ¥62.1B | ¥63.8B | ¥68B | ¥69.9B |
| Share capital | ¥1.63B | ¥1.63B | ¥1.63B | ¥1.63B | ¥1.63B |
| Trade receivables | ¥4.45B | ¥4.75B | ¥5.4B | ¥5.99B | ¥5.97B |
| Property, plant and equipment | ¥13.8B | ¥14B | ¥14.3B | ¥15B | ¥15.8B |
| Intangible assets excluding goodwill | ¥68.9M | ¥110.1M | ¥107.4M | ¥86.8M | ¥76.6M |
| Investment securities | ¥72.9B | ¥56.4B | ¥59.4B | ¥63.6B | ¥64.5B |
| Current assets | ¥8.21B | ¥11.6B | ¥11.6B | ¥12.1B | ¥12.3B |
| Current liabilities | ¥4.01B | ¥4.91B | ¥4.78B | ¥4.8B | ¥4.73B |
| Long-term borrowings | ¥1.51B | ¥806M | ¥405.2M | ¥4.4M | — |
| Total liabilities | ¥26.6B | ¥21.5B | ¥21.9B | ¥23.2B | ¥23.2B |
| Equity attributable to owners of parent | ¥20.3B | ¥24B | ¥23.7B | ¥26.4B | ¥27.7B |
| Retained earnings | ¥17.8B | ¥21.6B | ¥23.4B | ¥26B | ¥27.8B |
| Treasury stock | -¥1.06B | -¥1.06B | -¥3.14B | -¥3.14B | -¥3.57B |
EDINET (FSA Japan)
有価証券報告書－第73期(2025/04/01－2026/03/31)
EDINET (FSA Japan)
有価証券報告書－第72期(2024/04/01－2025/03/31)
EDINET (FSA Japan)
有価証券報告書－第71期(2023/04/01－2024/03/31)
EDINET (FSA Japan)
有価証券報告書－第70期(2022/04/01－2023/03/31)
EDINET (FSA Japan)
有価証券報告書－第69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68期(令和2年4月1日－令和3年3月31日)
Extracted from XBRL: 49 / Derived from other figures: 1
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