Japan Power FasteningJAPAN POWER FASTENING CO.,LTD5950東証スタンダード金属製品FY ending Dec 2025, consolidated, J-GAAP
Operating profit was close to zero, a slight profit per ¥100 of sales. Revenue changed +0.5% from the prior year, and it swung back to an operating profit.
Net margin × asset turnover = ROA; ROA × financial leverage = ROE
| Period | Net margin | Asset turnover | ROA | Financial leverage | ROE |
|---|---|---|---|---|---|
| 2021 | 40.1% | 0.66× | 26.5% | 2.58× | 68.3% |
| 2022 | 0.8% | 0.67× | 0.5% | 2.60× | 1.3% |
| 2023 | — | —× | -1.4% | —× | — |
| 2024 | 10.1% | 0.76× | 7.7% | 2.59× | 19.9% |
| 2025 | — | —× | -0.5% | —× | — |
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 | 5,331 | 5,354 | 5,108 | 5,041 | 5,064 |
| Cost of revenue | 3,983 | 3,982 | 4,034 | 3,867 | 3,852 |
| Gross profit | 1,348 | 1,372 | 1,074 | 1,174 | 1,212 |
| SG&A | 1,255 | 1,286 | 1,199 | 1,268 | 1,202 |
| Operating income | 93 | 85 | -125 | -94 | 10 |
| Pretax income | 2,152 | 28 | -69 | 523 | -20 |
| Income tax | 14 | -12 | 39 | 19 | 14 |
| Net income attributable to owners | 2,138 | 40 | -108 | 509 | -30 |
| Operating margin | 1.7% | 1.6% | -2.5% | -1.9% | 0.2% |
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 | ¥2.22B | ¥1.46B | ¥2.12B | ¥1.62B | ¥1.38B |
| Total assets | ¥8.08B | ¥8B | ¥7.46B | ¥5.79B | ¥5.62B |
| Net assets | ¥3.26B | ¥3.46B | ¥3.37B | ¥2.3B | ¥2.32B |
| Share capital | ¥100M | ¥100M | ¥100M | ¥100M | ¥100M |
| Trade receivables | ¥1.22B | — | — | — | — |
| Property, plant and equipment | ¥1.92B | ¥1.81B | ¥1.79B | ¥954.7M | ¥920.9M |
| Intangible assets excluding goodwill | ¥124.7M | ¥120.4M | ¥95.9M | ¥75.5M | ¥61.7M |
| Investment securities | ¥94.2M | ¥118M | ¥221.9M | ¥176.8M | ¥323.7M |
| Current assets | ¥5.84B | ¥5.81B | ¥5.25B | ¥4.48B | ¥4.22B |
| Current liabilities | ¥3.43B | ¥3.2B | ¥3.44B | ¥2.94B | ¥2.86B |
| Trade payables | ¥592M | ¥532.3M | ¥347.1M | ¥427.4M | ¥408.3M |
| Short-term borrowings | ¥1.24B | ¥1.32B | ¥1.43B | ¥1.43B | ¥1.5B |
| Long-term borrowings | ¥717.4M | ¥620.2M | ¥527.6M | ¥430.4M | ¥332.2M |
| Bonds | — | ¥86M | ¥72M | ¥58M | ¥44M |
| Interest-bearing debt | — | ¥2.03Bderived | ¥2.03Bderived | ¥1.92Bderived | ¥1.88Bderived |
| Total liabilities | ¥4.82B | ¥4.54B | ¥4.09B | ¥3.48B | ¥3.3B |
| Non-controlling interests | — | — | — | ¥19.9M | ¥16.2M |
| Equity attributable to owners of parent | ¥3.13B | ¥3.05B | ¥2.9B | ¥2.21B | ¥2.11B |
| Retained earnings | ¥451.1M | ¥366.5M | ¥218.3M | ¥649.2M | ¥547.6M |
| Treasury stock | -¥448.5M | -¥448.5M | -¥448.5M | -¥1.25B | -¥1.25B |
EDINET (FSA Japan)
有価証券報告書-第63期(2025/01/01-2025/12/31)
EDINET (FSA Japan)
有価証券報告書-第62期(2024/01/01-2024/12/31)
EDINET (FSA Japan)
有価証券報告書-第61期(2023/01/01-2023/12/31)
EDINET (FSA Japan)
有価証券報告書-第60期(2022/01/01-2022/12/31)
EDINET (FSA Japan)
有価証券報告書-第59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58期(令和2年1月1日-令和2年12月31日)
Extracted from XBRL: 51 / Derived from other figures: 2
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