J-MaxJ-MAX Co.,Ltd.3422東証スタンダード金属製品FY ending Mar 2026, consolidated, J-GAAP
Out of every ¥100 of sales, about ¥3 is left as operating profit. Revenue changed +10.2% from the prior year, operating profit +9678.9%.
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 | 4.4% | 0.98× | 4.3% | 3.10× | 13.2% |
| 2023 | 2.5% | 1.09× | 2.7% | 3.04× | 8.3% |
| 2024 | — | —× | -2.0% | —× | — |
| 2025 | — | —× | -6.1% | —× | — |
| 2026 | 1.7% | 0.88× | 1.5% | 4.92× | 7.4% |
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 | 45,663 | 52,356 | 54,347 | 47,102 | 51,919 |
| Cost of revenue | 39,729 | 46,427 | 49,919 | 43,970 | 46,572 |
| Gross profit | 5,934 | 5,928 | 4,427 | 3,132 | 5,347 |
| SG&A | 3,002 | 3,116 | 3,385 | 3,112 | 3,488 |
| Operating income | 2,931 | 2,811 | 1,041 | 19 | 1,858 |
| Pretax income | 2,646 | 1,968 | -1,413 | -2,377 | 1,125 |
| Income tax | 416 | 548 | -220 | 1,109 | 170 |
| Net income attributable to owners | 1,996 | 1,298 | -1,026 | -3,282 | 891 |
| Operating margin | 6.4% | 5.4% | 1.9% | 0.0% | 3.6% |
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 Mar 2022 | FY ending Mar 2023 | FY ending Mar 2024 | FY ending Mar 2025 | FY ending Mar 2026 |
|---|---|---|---|---|---|
| Cash and equivalents | ¥6.09B | ¥5.87B | ¥5.99B | ¥6.57B | ¥7.32B |
| Total assets | ¥46.7B | ¥48.9B | ¥51.7B | ¥55.7B | ¥62.1B |
| Net assets | ¥21.1B | ¥22.4B | ¥21.8B | ¥19.6B | ¥20.9B |
| Share capital | ¥1.95B | ¥1.95B | ¥1.95B | ¥1.95B | ¥1.95B |
| Property, plant and equipment | ¥21.6B | ¥24.3B | ¥27.1B | ¥28.9B | ¥28.8B |
| Intangible assets excluding goodwill | ¥465M | ¥427M | ¥399M | ¥325M | ¥237M |
| Investment securities | ¥286M | ¥324M | ¥353M | ¥290M | ¥353M |
| Current assets | ¥23B | ¥22.3B | ¥22.2B | ¥25.4B | ¥31.4B |
| Current liabilities | ¥18.3B | ¥20.9B | ¥21B | ¥24.9B | ¥29.1B |
| Trade payables | ¥6.96B | ¥5.83B | ¥6.76B | ¥6.25B | ¥10.8B |
| Short-term borrowings | ¥6.3B | ¥8.94B | ¥9.06B | ¥12.6B | ¥11.4B |
| Long-term borrowings | ¥4.44B | ¥2.74B | ¥5.15B | ¥6.75B | ¥7.11B |
| Bonds | ¥1.5B | ¥1.5B | ¥1.5B | ¥2.5B | ¥2.5B |
| Interest-bearing debt | ¥12.2Bderived | ¥13.2Bderived | ¥15.7Bderived | ¥21.9Bderived | ¥21Bderived |
| Total liabilities | ¥25.7B | ¥26.6B | ¥30B | ¥36.1B | ¥41.2B |
| Non-controlling interests | ¥2.87B | ¥1.95B | ¥1.85B | ¥1.67B | ¥1.8B |
| Equity attributable to owners of parent | ¥15.1B | ¥16.3B | ¥14.9B | ¥11.6B | ¥12.4B |
| Retained earnings | ¥11.2B | ¥12.3B | ¥11.1B | ¥7.7B | ¥8.46B |
| Treasury stock | -¥75M | -¥75M | -¥296M | -¥282M | -¥195M |
EDINET (FSA Japan)
有価証券報告書－第68期(2025/04/01－2026/03/31)
EDINET (FSA Japan)
有価証券報告書－第67期(2024/04/01－2025/03/31)
EDINET (FSA Japan)
有価証券報告書－第66期(2023/04/01－2024/03/31)
EDINET (FSA Japan)
有価証券報告書－第65期(2022/04/01－2023/03/31)
EDINET (FSA Japan)
有価証券報告書－第64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63期(令和2年4月1日－令和3年3月31日)
Extracted from XBRL: 53 / Derived from other figures: 2
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