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JSPJSP Corporation7942東証プライム化学FY ending Mar 2026, consolidated, J-GAAP

JSP revenue and profit

Out of every ¥100 of sales, about ¥5 is left as operating profit. Revenue changed +2.3% from the prior year, operating profit +12.7%.

Five-year trend

Revenue¥145.5B
FY ending Mar 2022: ¥114.1B¥114.1BFY ending Mar 2023: ¥131.7B¥131.7BFY ending Mar 2024: ¥135.1B¥135.1BFY ending Mar 2025: ¥142.3B¥142.3BFY ending Mar 2026: ¥145.5B¥145.5BFY22FY23FY24FY25FY26
Operating income¥7.76B
FY ending Mar 2022: ¥4.59B¥4.59BFY ending Mar 2023: ¥2.96B¥2.96BFY ending Mar 2024: ¥7.56B¥7.56BFY ending Mar 2025: ¥6.89B¥6.89BFY ending Mar 2026: ¥7.76B¥7.76BFY22FY23FY24FY25FY26
Operating margin5.3%
FY ending Mar 2022: 4.0%4.0%FY ending Mar 2023: 2.2%2.2%FY ending Mar 2024: 5.6%5.6%FY ending Mar 2025: 4.8%4.8%FY ending Mar 2026: 5.3%5.3%FY22FY23FY24FY25FY26

What drives ROE

Net margin × asset turnover = ROA; ROA × financial leverage = ROE

Net margin4.5%
Asset turnover0.91×
ROA4.1%
ROA4.1%
Financial leverage1.75×
ROE7.3%

Denominators: average assets and average equity. Derived from reported values; ROE is shown only for positive profit and equity.

Net margin4.5%
2022: 2.5%2.5%2023: 1.9%1.9%2024: 4.7%4.7%2025: 3.6%3.6%2026: 4.5%4.5%2223242526
Asset turnover0.91×
2022: 0.85×0.85×2023: 0.94×0.94×2024: 0.91×0.91×2025: 0.93×0.93×2026: 0.91×0.91×2223242526
ROA4.1%
2022: 2.2%2.2%2023: 1.8%1.8%2024: 4.3%4.3%2025: 3.3%3.3%2026: 4.1%4.1%2223242526
Financial leverage1.75×
2022: 1.57×1.57×2023: 1.62×1.62×2024: 1.72×1.72×2025: 1.75×1.75×2026: 1.75×1.75×2223242526
ROE7.3%
2022: 3.4%3.4%2023: 2.9%2.9%2024: 7.4%7.4%2025: 5.8%5.8%2026: 7.3%7.3%2223242526
PeriodNet marginAsset turnoverROAFinancial leverageROE
20222.5%0.85×2.2%1.57×3.4%
20231.9%0.94×1.8%1.62×2.9%
20244.7%0.91×4.3%1.72×7.4%
20253.6%0.93×3.3%1.75×5.8%
20264.5%0.91×4.1%1.75×7.3%

Financial leverage can raise ROE; a higher value alone does not describe a company's overall condition.

Asset intensity and goodwill

Annual trends in tangible-asset ratios and goodwill balance.

PPE ÷ revenue51.3%
2021: 59.0%59.0%2022: 52.9%52.9%2023: 48.7%48.7%2024: 48.6%48.6%2025: 48.3%48.3%2026: 51.3%51.3%212223242526
PPE ÷ total assets45.3%
2021: 46.9%46.9%2022: 44.9%44.9%2023: 44.4%44.4%2024: 43.3%43.3%2025: 44.6%44.6%2026: 45.3%45.3%212223242526

Ratios are derived from reported values. Goodwill is shown only when separately reported; it is not inferred from combined intangible assets. Definition

Investment and working-capital efficiency

Track R&D investment and how long operating capital remains tied up before sales turn into cash.

R&D spending¥2.49B
2021: ¥2.25B¥2.25B2022: ¥2.18B¥2.18B2023: ¥2.28B¥2.28B2024: ¥2.36B¥2.36B2025: ¥2.56B¥2.56B2026: ¥2.49B¥2.49B212223242526
R&D / revenue1.7%
2021: 2.2%2.2%2022: 1.9%1.9%2023: 1.7%1.7%2024: 1.7%1.7%2025: 1.8%1.8%2026: 1.7%1.7%212223242526
Receivable days82d
2021: 97d97d2022: 92d92d2023: 84d84d2024: 84d84d2025: 79d79d2026: 82d82d212223242526
Payable days35d
2021: 41d41d2022: 44d44d2023: 36d36d2024: 41d41d2025: 34d34d2026: 35d35d212223242526

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.

Income statement (JPY millions)

ItemFY ending Mar 2022FY ending Mar 2023FY ending Mar 2024FY ending Mar 2025FY ending Mar 2026
Revenue114,125131,714135,051142,250145,456
Cost of revenue85,066102,62599,802105,722107,043
Gross profit29,05829,08935,24836,52738,413
SG&A24,46926,13227,68429,63930,647
Operating income4,5892,9567,5636,8887,765
Pretax income4,1493,5218,7967,2138,641
Income tax1,2189331,9932,0922,007
Net income attributable to owners2,8932,5316,3915,0666,602
Operating margin4.0%2.2%5.6%4.8%5.3%

Balance sheet (reported items)

Year-end figures from filings. Unreported items are omitted. Interest-bearing debt excludes lease liabilities.

Assets

Cash 10%
Receivables 20%
Property, plant and equipment 45%
1%
1%
Other assets 23%

Funding

6%
Other liabilities 25%
Equity 69%

Each bar totals 100% of assets; other is the residual.

ItemFY ending Mar 2022FY ending Mar 2023FY ending Mar 2024FY ending Mar 2025FY ending Mar 2026
Cash and equivalents¥10.5B¥14.7B¥14.7B¥11.9B¥16.6B
Total assets¥134.5B¥144.5B¥151.6B¥153.9B¥164.8B
Net assets¥90.2B¥96.1B¥100.1B¥105.9B¥113.5B
Share capital¥10.1B¥10.1B¥10.1B¥10.1B¥10.1B
Trade receivables¥28.9B¥30.4B¥31.2B¥30.7B¥32.8B
Property, plant and equipment¥60.3B¥64.1B¥65.7B¥68.7B¥74.6B
Intangible assets excluding goodwill¥1.14B¥1.19B¥1.63B¥1.19B¥1.54B
Investment securities¥1.64B¥1.6B¥1.87B¥1.73B¥1.74B
Current assets¥68.5B¥73.8B¥78.2B¥78.7B¥81.9B
Current liabilities¥33.1B¥36.4B¥35.8B¥34B¥36.9B
Trade payables¥10.2B¥10.1B¥11.2B¥9.95B¥10.4B
Short-term borrowings¥7.58B¥10.7B¥6.3B¥7.57B¥8.04B
Long-term borrowings¥7.87B¥7.92B¥11B¥8.94B¥7.89B
Total liabilities¥44.3B¥48.4B¥51.5B¥48.1B¥51.3B
Non-controlling interests¥4.24B¥4.41B¥4.79B¥4.82B¥4.88B
Equity attributable to owners of parent¥85.7B¥86.8B¥85.7B¥88.7B¥93.1B
Retained earnings¥63.6B¥64.6B¥69.5B¥72.5B¥69.6B
Treasury stock-¥1.39B-¥1.39B-¥7.37B-¥7.37B¥0

Sources

Show source documents (6)

  • EDINET (FSA Japan)

    有価証券報告書－第68期(2025/04/01－2026/03/31)

    ID S100YEL02026-06-19Open

  • EDINET (FSA Japan)

    有価証券報告書－第67期(2024/04/01－2025/03/31)

    ID S100W6DX2025-06-27Open

  • EDINET (FSA Japan)

    有価証券報告書－第66期(2023/04/01－2024/03/31)

    ID S100TVB82024-06-27Open

  • EDINET (FSA Japan)

    有価証券報告書－第65期(2022/04/01－2023/03/31)

    ID S100R1F52023-06-29Open

  • 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)

    ID S100OGXG2022-06-29Open

  • 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)

    ID S100LM1W2021-06-29Open

Extracted from XBRL: 53 / Derived from other figures: 1

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