Japan MaterialJAPAN MATERIAL Co.,Ltd.6055東証プライムサービス業FY ending Mar 2026, consolidated, J-GAAP
Out of every ¥100 of sales, about ¥25 is left as operating profit. Revenue changed +10.1% from the prior year, operating profit +30.9%.
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 | 17.7% | 0.83× | 14.8% | 1.23× | 18.2% |
| 2023 | 17.0% | 0.95× | 16.1% | 1.22× | 19.8% |
| 2024 | 11.7% | 0.89× | 10.4% | 1.21× | 12.6% |
| 2025 | 14.9% | 0.86× | 12.9% | 1.22× | 15.8% |
| 2026 | 18.3% | 0.82× | 15.0% | 1.24× | 18.6% |
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 | 37,989 | 46,534 | 48,592 | 52,678 | 57,976 |
| Cost of revenue | 25,777 | 31,535 | 36,572 | 36,518 | 38,220 |
| Gross profit | 12,211 | 14,998 | 12,019 | 16,160 | 19,755 |
| SG&A | 2,881 | 3,900 | 4,260 | 4,971 | 5,115 |
| Operating income | 9,331 | 11,097 | 7,759 | 11,188 | 14,640 |
| Pretax income | 9,592 | 11,214 | 8,060 | 11,329 | 15,091 |
| Income tax | 2,857 | 3,310 | 2,352 | 3,359 | 4,380 |
| Net income attributable to owners | 6,735 | 7,904 | 5,681 | 7,872 | 10,592 |
| Operating margin | 24.6% | 23.8% | 16.0% | 21.2% | 25.3% |
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 | ¥8.98B | ¥8.29B | ¥5.37B | ¥14.9B | ¥15.6B |
| Total assets | ¥45.5B | ¥52.4B | ¥56.4B | ¥65.7B | ¥75.4B |
| Net assets | ¥37.2B | ¥43.5B | ¥47.9B | ¥54.6B | ¥63.2B |
| Share capital | ¥1.32B | ¥1.32B | ¥1.32B | ¥1.32B | ¥1.32B |
| Property, plant and equipment | ¥9.17B | ¥11.2B | ¥14.1B | ¥15B | ¥15B |
| Intangible assets excluding goodwill | ¥44M | ¥43M | ¥1.88B | ¥1.83B | ¥1.54B |
| Goodwill | — | — | ¥864M | ¥818M | ¥664M |
| Investment securities | ¥180.9M | ¥172M | ¥311M | ¥413M | ¥1.88B |
| Current assets | ¥33.4B | ¥38.4B | ¥38.4B | ¥47B | ¥55.9B |
| Current liabilities | ¥7.04B | ¥7.13B | ¥6.81B | ¥9.69B | ¥10.6B |
| Trade payables | ¥3.66B | ¥2.59B | ¥2.69B | ¥3.77B | ¥4.09B |
| Short-term borrowings | ¥134.3M | — | — | — | — |
| Total liabilities | ¥8.3B | ¥8.89B | ¥8.51B | ¥11.1B | ¥12.2B |
| Non-controlling interests | — | — | ¥315M | ¥453M | ¥573M |
| Equity attributable to owners of parent | ¥37B | ¥43.1B | ¥46.9B | ¥52.9B | ¥61B |
| Retained earnings | ¥35.1B | ¥41.1B | ¥44.8B | ¥50.7B | ¥58.8B |
| Treasury stock | -¥1.06B | -¥1.05B | -¥1.02B | -¥1.01B | -¥1B |
EDINET (FSA Japan)
有価証券報告書－第29期(2025/04/01－2026/03/31)
EDINET (FSA Japan)
有価証券報告書－第28期(2024/04/01－2025/03/31)
EDINET (FSA Japan)
有価証券報告書－第27期(2023/04/01－2024/03/31)
EDINET (FSA Japan)
有価証券報告書－第26期(2022/04/01－2023/03/31)
EDINET (FSA Japan)
有価証券報告書－第25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24期(令和2年4月1日－令和3年3月31日)
Extracted from XBRL: 50 / Derived from other figures: 1
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