KokenKOKEN LTD.7963東証スタンダードその他製品FY ending Dec 2025, consolidated, J-GAAP
Out of every ¥100 of sales, about ¥11 is left as operating profit. Revenue changed +10.2% from the prior year, operating profit +25.9%.
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 | 8.5% | 0.52× | 4.4% | 1.76× | 7.8% |
| 2022 | 7.9% | 0.53× | 4.1% | 1.77× | 7.3% |
| 2023 | 6.6% | 0.51× | 3.4% | 1.74× | 5.9% |
| 2024 | 6.7% | 0.52× | 3.5% | 1.68× | 5.8% |
| 2025 | 7.5% | 0.55× | 4.1% | 1.67× | 6.8% |
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 | 10,203 | 10,604 | 10,587 | 10,762 | 11,857 |
| Cost of revenue | 5,556 | 5,611 | 5,747 | 5,840 | 6,474 |
| Gross profit | 4,647 | 4,993 | 4,840 | 4,922 | 5,383 |
| SG&A | 3,701 | 3,808 | 3,832 | 3,912 | 4,111 |
| Operating income | 946 | 1,185 | 1,008 | 1,010 | 1,272 |
| Pretax income | 1,177 | 1,160 | 979 | 1,003 | 1,221 |
| Income tax | 314 | 327 | 278 | 281 | 335 |
| Net income attributable to owners | 862 | 833 | 701 | 722 | 885 |
| Operating margin | 9.3% | 11.2% | 9.5% | 9.4% | 10.7% |
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 | ¥2.19B | ¥2.39B | ¥2.98B | ¥2.53B | ¥2.68B |
| Total assets | ¥19.6B | ¥20.6B | ¥20.8B | ¥20.9B | ¥22.4B |
| Net assets | ¥11.1B | ¥11.8B | ¥12.4B | ¥13B | ¥13.8B |
| Share capital | ¥674.3M | ¥674.3M | ¥674.3M | ¥674.3M | ¥674.3M |
| Trade receivables | ¥2.99B | — | — | — | — |
| Property, plant and equipment | ¥10.1B | ¥9.69B | ¥9.44B | ¥9.28B | ¥9.24B |
| Intangible assets excluding goodwill | ¥55.9M | ¥56.3M | ¥48.6M | ¥56.3M | ¥64.2M |
| Investment securities | ¥74.4M | ¥105.1M | ¥119.4M | ¥186.5M | ¥251.5M |
| Current assets | ¥7.99B | ¥9.25B | ¥9.78B | ¥10B | ¥11.5B |
| Current liabilities | ¥4.11B | ¥4.41B | ¥4.32B | ¥4.13B | ¥5.2B |
| Short-term borrowings | ¥1.47B | ¥1.45B | ¥1.43B | ¥805M | ¥1.9B |
| Long-term borrowings | ¥3.32B | ¥3.37B | ¥3.17B | ¥2.69B | ¥2.42B |
| Total liabilities | ¥8.49B | ¥8.75B | ¥8.46B | ¥7.83B | ¥8.65B |
| Equity attributable to owners of parent | ¥11.1B | ¥11.6B | ¥12.1B | ¥12.7B | ¥13.3B |
| Retained earnings | ¥10.1B | ¥10.7B | ¥11.2B | ¥11.7B | ¥12.4B |
| Treasury stock | -¥161.2M | -¥282.2M | -¥279.1M | -¥274.1M | -¥319.9M |
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: 49 / Derived from other figures: 1
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