Japan Resistor MFG.JAPAN RESISTOR MFG.CO.,LTD.6977東証スタンダード電気機器FY ending Dec 2025, consolidated, J-GAAP
It lost about ¥2 for every ¥100 of sales at the operating level. Revenue changed -8.5% from the prior year.
Net margin × asset turnover = ROA; ROA × financial leverage = ROE
| Period | Net margin | Asset turnover | ROA | Financial leverage | ROE |
|---|---|---|---|---|---|
| 2021 | 0.8% | 0.90× | 0.7% | 4.99× | 3.6% |
| 2022 | 1.8% | 1.00× | 1.8% | 3.77× | 7.0% |
| 2023 | 0.7% | 0.94× | 0.7% | 5.54× | 3.7% |
| 2024 | — | —× | -2.4% | —× | — |
| 2025 | — | —× | -5.0% | —× | — |
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 | 6,185 | 7,205 | 7,167 | 6,455 | 5,906 |
| Cost of revenue | 4,788 | 5,524 | 5,630 | 5,149 | 4,638 |
| Gross profit | 1,398 | 1,680 | 1,537 | 1,305 | 1,268 |
| SG&A | 1,286 | 1,369 | 1,436 | 1,439 | 1,378 |
| Operating income | 111 | 312 | 100 | -133 | -110 |
| Pretax income | 104 | 222 | 131 | -163 | -252 |
| Income tax | 25 | 77 | 64 | 79 | 89 |
| Net income attributable to owners | 50 | 133 | 51 | -181 | -377 |
| Operating margin | 1.8% | 4.3% | 1.4% | -2.1% | -1.9% |
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 | ¥1.21B | ¥1.17B | ¥1.29B | ¥1.47B | ¥1.46B |
| Total assets | ¥6.84B | ¥7.59B | ¥7.64B | ¥7.73B | ¥7.21B |
| Net assets | ¥1.87B | ¥1.95B | ¥2.04B | ¥1.9B | ¥1.65B |
| Share capital | ¥724.4M | ¥724.4M | ¥724.4M | ¥724.4M | ¥724.4M |
| Trade receivables | ¥900.6M | — | — | — | — |
| Property, plant and equipment | ¥1.24B | — | ¥1.34B | ¥1.54B | ¥1.37B |
| Intangible assets excluding goodwill | ¥13.4M | — | ¥8.5M | ¥10.9M | ¥9.5M |
| Investment securities | ¥225.9M | — | ¥252.8M | ¥308.5M | ¥479.8M |
| Current assets | ¥5.08B | — | ¥5.78B | ¥5.62B | ¥5.15B |
| Current liabilities | ¥3.28B | — | ¥3.67B | ¥3.61B | ¥3.63B |
| Trade payables | ¥819.6M | — | ¥678.9M | ¥615.9M | ¥485.7M |
| Short-term borrowings | ¥1.49B | — | ¥2.18B | ¥2.34B | ¥2.43B |
| Long-term borrowings | ¥1.13B | — | ¥1.48B | ¥1.66B | ¥1.49B |
| Bonds | ¥150M | — | ¥110M | ¥100M | — |
| Interest-bearing debt | ¥2.77Bderived | — | ¥3.77Bderived | ¥4.1Bderived | — |
| Total liabilities | ¥4.97B | — | ¥5.61B | ¥5.83B | ¥5.55B |
| Non-controlling interests | ¥353.4M | — | ¥410.4M | ¥391M | ¥484.3M |
| Equity attributable to owners of parent | ¥1.37B | — | ¥1.38B | ¥1.16B | ¥743.3M |
| Retained earnings | ¥443.8M | — | ¥447.7M | ¥229.1M | -¥184.5M |
| Treasury stock | -¥3.8M | — | -¥4M | -¥4M | -¥4M |
EDINET (FSA Japan)
有価証券報告書－第78期(2025/01/01－2025/12/31)
EDINET (FSA Japan)
訂正有価証券報告書－第77期(2024/01/01－2024/12/31)
EDINET (FSA Japan)
有価証券報告書－第76期(2023/01/01－2023/12/31)
EDINET (FSA Japan)
有価証券報告書－第75期(2022/01/01－2022/12/31)
EDINET (FSA Japan)
有価証券報告書－第74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73期(令和2年1月1日－令和2年12月31日)
Extracted from XBRL: 52 / Derived from other figures: 1
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