JMACS JapanJMACS Japan Co.,Ltd.5817東証スタンダード非鉄金属FY ending Feb 2026, non-consolidated, J-GAAP
Out of every ¥100 of sales, about ¥8 is left as operating profit. Revenue changed +15.9% from the prior year, operating profit +642.8%.
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 | 0.8% | 0.56× | 0.4% | 1.95× | 0.9% |
| 2023 | 4.1% | 0.61× | 2.5% | 1.86× | 4.6% |
| 2024 | 1.3% | 0.62× | 0.8% | 1.91× | 1.6% |
| 2025 | 2.2% | 0.54× | 1.2% | 2.03× | 2.4% |
| 2026 | 6.6% | 0.59× | 3.9% | 1.94× | 7.6% |
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 Feb 2022 | FY ending Feb 2023 | FY ending Feb 2024 | FY ending Feb 2025 | FY ending Feb 2026 |
|---|---|---|---|---|---|
| Revenue | 4,784 | 5,061 | 5,343 | 5,201 | 6,028 |
| Cost of revenue | 3,606 | 3,906 | 4,167 | 4,098 | 4,362 |
| Gross profit | 1,179 | 1,155 | 1,176 | 1,103 | 1,667 |
| SG&A | 1,010 | 984 | 1,096 | 1,035 | 1,165 |
| Operating income | 169 | 171 | 80 | 68 | 502 |
| Pretax income | 89 | 199 | 74 | 111 | 542 |
| Income tax | 51 | -8 | 3 | -6 | 141 |
| Net income attributable to owners | 37 | 206 | 71 | 116 | 400 |
| Operating margin | 3.5% | 3.4% | 1.5% | 1.3% | 8.3% |
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 Feb 2022 | FY ending Feb 2023 | FY ending Feb 2024 | FY ending Feb 2025 | FY ending Feb 2026 |
|---|---|---|---|---|---|
| Cash and equivalents | ¥526.8M | ¥526.6M | ¥644.2M | ¥1.75B | ¥2.22B |
| Total assets | ¥8.54B | ¥8.06B | ¥9.15B | ¥10.3B | ¥10.3B |
| Net assets | ¥4.44B | ¥4.6B | ¥4.55B | ¥5.24B | ¥5.65B |
| Share capital | ¥647.8M | ¥647.8M | ¥647.8M | ¥938.2M | ¥938.2M |
| Property, plant and equipment | ¥3.09B | ¥2.35B | ¥2.93B | ¥2.81B | ¥2.71B |
| Intangible assets excluding goodwill | ¥12.7M | ¥13.7M | ¥17.1M | ¥20M | ¥23.6M |
| Investment securities | ¥119.3M | ¥131.2M | ¥180.5M | ¥213.9M | ¥317M |
| Current assets | ¥3.64B | ¥3.92B | ¥4.4B | ¥5.5B | ¥5.54B |
| Current liabilities | ¥1.99B | ¥1.94B | ¥2.34B | ¥2.59B | ¥2.39B |
| Short-term borrowings | ¥700M | ¥700M | ¥900M | ¥1.2B | ¥600M |
| Long-term borrowings | ¥1.85B | ¥1.24B | ¥1.96B | ¥2.13B | ¥1.96B |
| Total liabilities | ¥4.11B | ¥3.45B | ¥4.59B | ¥5.04B | ¥4.63B |
| Equity attributable to owners of parent | ¥4.37B | ¥4.53B | ¥4.46B | ¥5.13B | ¥5.47B |
| Retained earnings | ¥3.08B | ¥3.24B | ¥3.26B | ¥3.34B | ¥3.68B |
| Treasury stock | -¥2.7M | -¥2.7M | -¥94.1M | -¥85.1M | -¥85.1M |
EDINET (FSA Japan)
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EDINET (FSA Japan)
有価証券報告書－第61期(2024/03/01－2025/02/28)
EDINET (FSA Japan)
訂正有価証券報告書－第60期(2023/03/01－2024/02/29)
EDINET (FSA Japan)
訂正有価証券報告書－第59期(2022/03/01－2023/02/28)
EDINET (FSA Japan)
有価証券報告書－第58期(令和3年3月1日－令和4年2月28日)
EDINET (FSA Japan)
有価証券報告書－第57期(令和2年3月1日－令和3年2月28日)
Extracted from XBRL: 47 / Derived from other figures: 1
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