Kotobuki SpiritsKotobuki Spirits Co.,Ltd.2222東証プライム食料品FY ending Mar 2026, consolidated, J-GAAP
Out of every ¥100 of sales, about ¥24 is left as operating profit. Revenue changed +8.9% from the prior year, operating profit +5.6%.
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 | 6.0% | 1.17× | 7.0% | 1.35× | 9.4% |
| 2023 | 14.0% | 1.56× | 21.8% | 1.38× | 30.0% |
| 2024 | 16.9% | 1.53× | 26.0% | 1.36× | 35.3% |
| 2025 | 16.8% | 1.47× | 24.6% | 1.31× | 32.4% |
| 2026 | 15.9% | 1.41× | 22.4% | 1.28× | 28.7% |
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 Mar 2022 | FY ending Mar 2023 | FY ending Mar 2024 | FY ending Mar 2025 | FY ending Mar 2026 |
|---|---|---|---|---|---|
| Revenue | 32,192 | 50,155 | 64,035 | 72,349 | 78,781 |
| Cost of revenue | 14,569 | 20,049 | 24,231 | 27,544 | 30,393 |
| Gross profit | 17,623 | 30,107 | 39,804 | 44,804 | 48,388 |
| SG&A | 16,220 | 20,155 | 24,023 | 27,193 | 29,789 |
| Operating income | 1,403 | 9,952 | 15,780 | 17,610 | 18,598 |
| Pretax income | 2,878 | 10,278 | 15,662 | 17,641 | 18,745 |
| Income tax | 962 | 3,260 | 4,831 | 5,518 | 6,188 |
| Net income attributable to owners | 1,916 | 7,018 | 10,831 | 12,122 | 12,557 |
| Operating margin | 4.4% | 19.8% | 24.6% | 24.3% | 23.6% |
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 Mar 2022 | FY ending Mar 2023 | FY ending Mar 2024 | FY ending Mar 2025 | FY ending Mar 2026 |
|---|---|---|---|---|---|
| Cash and equivalents | ¥9.91B | ¥16.2B | ¥22.7B | ¥25.1B | ¥28.2B |
| Total assets | ¥27.5B | ¥37B | ¥46.5B | ¥52B | ¥60.1B |
| Net assets | ¥20.4B | ¥26.5B | ¥35.2B | ¥40.1B | ¥47.9B |
| Share capital | ¥1.22B | ¥1.22B | ¥1.22B | ¥1.26B | ¥1.26B |
| Trade receivables | ¥3.77B | ¥6.07B | ¥7.01B | ¥7.4B | ¥8.26B |
| Property, plant and equipment | ¥9.21B | ¥8.75B | ¥9.46B | ¥11.5B | ¥12.4B |
| Intangible assets excluding goodwill | ¥142.2M | ¥100.8M | ¥82M | ¥108M | ¥141M |
| Investment securities | ¥142M | ¥153.9M | ¥211M | ¥211M | ¥269M |
| Current assets | ¥15.8B | ¥25.7B | ¥34.4B | ¥37.6B | ¥44.8B |
| Current liabilities | ¥4.62B | ¥8.1B | ¥8.82B | ¥9.73B | ¥10.1B |
| Trade payables | ¥922.7M | ¥1.56B | ¥1.7B | ¥2.17B | ¥2.07B |
| Long-term borrowings | ¥486M | ¥300M | ¥300M | — | — |
| Total liabilities | ¥7.11B | ¥10.4B | ¥11.3B | ¥11.9B | ¥12.2B |
| Non-controlling interests | — | — | — | ¥2M | ¥5M |
| Equity attributable to owners of parent | ¥20.3B | ¥26.4B | ¥35B | ¥39.9B | ¥47.7B |
| Retained earnings | ¥17.8B | ¥23.9B | ¥32.5B | ¥40.3B | ¥47.9B |
| Treasury stock | -¥4.2M | -¥5.3M | -¥6M | -¥3.01B | -¥2.84B |
EDINET (FSA Japan)
有価証券報告書－第74期(2025/04/01－2026/03/31)
EDINET (FSA Japan)
有価証券報告書－第73期(2024/04/01－2025/03/31)
EDINET (FSA Japan)
有価証券報告書－第72期(2023/04/01－2024/03/31)
EDINET (FSA Japan)
有価証券報告書－第71期(2022/04/01－2023/03/31)
EDINET (FSA Japan)
有価証券報告書－第70期(令和3年4月1日－令和4年3月31日)
EDINET (FSA Japan)
有価証券報告書－第69期(令和2年4月1日－令和3年3月31日)
Extracted from XBRL: 51 / Derived from other figures: 1
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