Kobayashi PharmaceuticalKOBAYASHI PHARMACEUTICAL CO.,LTD.4967東証プライム化学FY ending Dec 2025, consolidated, J-GAAP
Out of every ¥100 of sales, about ¥9 is left as operating profit. Revenue changed +0.1% from the prior year, operating profit -40.0%.
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 |
|---|---|---|---|---|---|
| 2021 | 12.7% | 0.61× | 7.8% | 1.37× | 10.7% |
| 2022 | 12.0% | 0.65× | 7.9% | 1.38× | 10.9% |
| 2023 | 11.7% | 0.66× | 7.8% | 1.42× | 11.0% |
| 2024 | 6.1% | 0.62× | 3.8% | 1.43× | 5.4% |
| 2025 | 2.2% | 0.61× | 1.4% | 1.46× | 2.0% |
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 | 155,252 | 166,258 | 173,455 | 165,600 | 165,742 |
| Cost of revenue | 66,478 | 73,927 | 77,079 | 77,997 | 81,030 |
| Gross profit | 88,773 | 92,331 | 96,375 | 87,603 | 84,711 |
| SG&A | 62,707 | 65,662 | 70,595 | 62,742 | 69,788 |
| Operating income | 26,065 | 26,669 | 25,780 | 24,860 | 14,923 |
| Pretax income | 27,636 | 27,950 | 27,559 | 13,914 | 3,744 |
| Income tax | 7,920 | 7,927 | 7,221 | 3,842 | 83 |
| Net income attributable to owners | 19,715 | 20,022 | 20,338 | 10,067 | 3,656 |
| Operating margin | 16.8% | 16.0% | 14.9% | 15.0% | 9.0% |
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 | ¥82B | ¥79.5B | ¥59.7B | ¥46B | ¥64.7B |
| Total assets | ¥252.6B | ¥255.8B | ¥267.5B | ¥265.4B | ¥275.3B |
| Net assets | ¥195.6B | ¥197.9B | ¥204.8B | ¥213.5B | ¥211B |
| Share capital | ¥3.45B | ¥3.45B | ¥3.45B | ¥3.45B | ¥3.45B |
| Trade receivables | ¥55.2B | ¥47.9B | ¥53B | ¥49.4B | ¥52.2B |
| Property, plant and equipment | ¥22.5B | ¥34.8B | ¥47.7B | ¥67.4B | ¥67.4B |
| Intangible assets excluding goodwill | ¥12.7B | ¥13.3B | ¥21.6B | ¥20.7B | ¥17.4B |
| Goodwill | ¥7.19B | ¥7.15B | ¥9.65B | ¥9.26B | ¥7.71B |
| Investment securities | ¥29.5B | ¥28.5B | ¥32.1B | ¥24.6B | ¥31.8B |
| Current assets | ¥181.9B | ¥172.9B | ¥158.3B | ¥144.5B | ¥148.8B |
| Current liabilities | ¥50.7B | ¥51.8B | ¥56.1B | ¥46.4B | ¥60.1B |
| Trade payables | ¥9.29B | ¥9.05B | ¥8.74B | ¥8.26B | ¥8.46B |
| Short-term borrowings | ¥1M | — | — | — | — |
| Total liabilities | ¥57B | ¥57.9B | ¥62.7B | ¥51.9B | ¥64.3B |
| Non-controlling interests | — | — | — | ¥4M | ¥9M |
| Equity attributable to owners of parent | ¥184.5B | ¥183.8B | ¥184.9B | ¥187.4B | ¥183.4B |
| Retained earnings | ¥200.5B | ¥194.3B | ¥205.7B | ¥208.2B | ¥204.2B |
| Treasury stock | -¥23.7B | -¥14.5B | -¥24.8B | -¥24.8B | -¥24.8B |
EDINET (FSA Japan)
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EDINET (FSA Japan)
有価証券報告書－第107期(2024/01/01－2024/12/31)
EDINET (FSA Japan)
有価証券報告書－第106期(2023/01/01－2023/12/31)
EDINET (FSA Japan)
有価証券報告書－第105期(2022/01/01－2022/12/31)
EDINET (FSA Japan)
有価証券報告書－第104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103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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