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Kumiai Chemical IndustryKUMIAI CHEMICAL INDUSTRY CO., LTD.4996東証プライム化学FY ending Oct 2025, consolidated, J-GAAP

Kumiai Chemical Industry revenue and profit

Out of every ¥100 of sales, about ¥6 is left as operating profit. Revenue changed +5.8% from the prior year, operating profit -6.9%.

Five-year trend

Revenue¥170.5B
FY ending Oct 2021: ¥118.2B¥118.2BFY ending Oct 2022: ¥145.3B¥145.3BFY ending Oct 2023: ¥161B¥161BFY ending Oct 2024: ¥161B¥161BFY ending Oct 2025: ¥170.5B¥170.5BFY21FY22FY23FY24FY25
Operating income¥10.6B
FY ending Oct 2021: ¥8.46B¥8.46BFY ending Oct 2022: ¥12.7B¥12.7BFY ending Oct 2023: ¥14.1B¥14.1BFY ending Oct 2024: ¥11.3B¥11.3BFY ending Oct 2025: ¥10.6B¥10.6BFY21FY22FY23FY24FY25
Operating margin6.2%
FY ending Oct 2021: 7.2%7.2%FY ending Oct 2022: 8.7%8.7%FY ending Oct 2023: 8.8%8.8%FY ending Oct 2024: 7.0%7.0%FY ending Oct 2025: 6.2%6.2%FY21FY22FY23FY24FY25

What drives ROE

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

Net margin2.6%
Asset turnover0.65×
ROA1.7%
ROA1.7%
Financial leverage1.83×
ROE3.1%

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

Net margin2.6%
2021: 7.6%7.6%2022: 11.2%11.2%2023: 11.2%11.2%2024: 8.4%8.4%2025: 2.6%2.6%2122232425
Asset turnover0.65×
2021: 0.70×0.70×2022: 0.78×0.78×2023: 0.75×0.75×2024: 0.64×0.64×2025: 0.65×0.65×2122232425
ROA1.7%
2021: 5.3%5.3%2022: 8.7%8.7%2023: 8.4%8.4%2024: 5.4%5.4%2025: 1.7%1.7%2122232425
Financial leverage1.83×
2021: 1.55×1.55×2022: 1.64×1.64×2023: 1.71×1.71×2024: 1.82×1.82×2025: 1.83×1.83×2122232425
ROE3.1%
2021: 8.3%8.3%2022: 14.3%14.3%2023: 14.3%14.3%2024: 9.8%9.8%2025: 3.1%3.1%2122232425
PeriodNet marginAsset turnoverROAFinancial leverageROE
20217.6%0.70×5.3%1.55×8.3%
202211.2%0.78×8.7%1.64×14.3%
202311.2%0.75×8.4%1.71×14.3%
20248.4%0.64×5.4%1.82×9.8%
20252.6%0.65×1.7%1.83×3.1%

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 ÷ revenue29.3%
2020: 31.7%31.7%2021: 31.5%31.5%2022: 29.7%29.7%2023: 29.6%29.6%2024: 32.4%32.4%2025: 29.3%29.3%202122232425
PPE ÷ total assets20.1%
2020: 22.0%22.0%2021: 22.0%22.0%2022: 21.1%21.1%2023: 21.0%21.0%2024: 19.0%19.0%2025: 20.1%20.1%202122232425
Goodwill ÷ parent equity1.0%
2020: 3.7%3.7%2021: 3.7%3.7%2022: 2.9%2.9%2023: 2.1%2.1%2024: 1.5%1.5%2025: 1.0%1.0%202122232425
Goodwill balance¥1.43B
2020: ¥3.73B¥3.73B2021: ¥4.08B¥4.08B2022: ¥3.42B¥3.42B2023: ¥2.76B¥2.76B2024: ¥2.1B¥2.1B2025: ¥1.43B¥1.43B202122232425

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¥7.06B
2021: ¥4.95B¥4.95B2022: ¥5.14B¥5.14B2023: ¥6.19B¥6.19B2024: ¥6.99B¥6.99B2025: ¥7.06B¥7.06B202122232425
R&D / revenue4.1%
2021: 4.2%4.2%2022: 3.5%3.5%2023: 3.8%3.8%2024: 4.3%4.3%2025: 4.1%4.1%202122232425
Receivable days—
2020: 94d94d2021: 105d105d202122232425
Payable days62d
2020: 69d69d2021: 68d68d2022: 69d69d2023: 56d56d2024: 74d74d2025: 62d62d202122232425

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 Oct 2021FY ending Oct 2022FY ending Oct 2023FY ending Oct 2024FY ending Oct 2025
Revenue118,176145,302161,002161,049170,462
Cost of revenue89,133111,101124,341125,669136,096
Gross profit29,04334,20136,66135,37934,366
SG&A20,58721,52922,57224,02923,799
Operating income8,45612,67314,08911,35010,567
Pretax income12,41923,11923,32016,9819,087
Income tax3,1876,4114,8933,1204,870
Net income attributable to owners9,02316,32918,02413,5904,381
Operating margin7.2%8.7%8.8%7.0%6.2%

Balance sheet (reported items)

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

Assets

Cash 9%
Property, plant and equipment 20%
2%
Investment securities 15%
Other assets 54%

Funding

Trade payables 9%
Other liabilities 30%
Equity 61%

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

ItemFY ending Oct 2021FY ending Oct 2022FY ending Oct 2023FY ending Oct 2024FY ending Oct 2025
Cash and equivalents¥19.4B¥22.1B¥26.6B¥27.1B¥21.8B
Total assets¥169.2B¥204.6B¥226.9B¥275.5B¥248.2B
Net assets¥110B¥122B¥139.8B¥152.9B¥151.1B
Share capital¥4.53B¥4.53B¥4.53B¥4.53B¥4.53B
Trade receivables¥33.9B————
Property, plant and equipment¥37.3B¥43.1B¥47.6B¥52.2B¥49.9B
Intangible assets excluding goodwill¥5.64B¥4.83B¥3.99B¥3.24B¥2.5B
Goodwill¥4.08B¥3.42B¥2.76B¥2.1B¥1.43B
Investment securities¥18.4B¥21B¥30.5B¥38.7B¥38.6B
Current assets¥105.2B¥132.8B¥142B¥178.4B¥154.2B
Current liabilities¥35.6B¥62.9B¥71.7B¥96B¥74B
Trade payables¥16.7B¥21B¥19.1B¥25.6B¥23B
Short-term borrowings¥6.09B¥22.7B¥37.4B¥55B¥36.8B
Long-term borrowings¥16.3B¥12.3B¥8.36B¥19.3B¥14.3B
Total liabilities¥59.2B¥82.6B¥87.1B¥122.5B¥97.1B
Non-controlling interests¥6.07B¥6.53B¥6.82B¥7.02B¥6.62B
Equity attributable to owners of parent¥109.3B¥119.2B¥133.7B¥142.9B¥143.2B
Retained earnings¥72.7B¥86.6B¥101B¥110.1B¥110.4B
Treasury stock-¥5.33B-¥9.37B-¥9.24B-¥9.22B-¥9.18B

Sources

Show source documents (6)

  • EDINET (FSA Japan)

    有価証券報告書－第77期(2024/11/01－2025/10/31)

    ID S100XH232026-01-27Open

  • EDINET (FSA Japan)

    有価証券報告書－第76期(2023/11/01－2024/10/31)

    ID S100V5BU2025-01-30Open

  • EDINET (FSA Japan)

    有価証券報告書－第75期(2022/11/01－2023/10/31)

    ID S100SNSO2024-01-29Open

  • EDINET (FSA Japan)

    有価証券報告書－第74期(2021/11/01－2022/10/31)

    ID S100Q0EI2023-01-30Open

  • EDINET (FSA Japan)

    有価証券報告書－第73期(令和2年11月1日－令和3年10月31日)

    ID S100N9S12022-01-31Open

  • EDINET (FSA Japan)

    有価証券報告書－第72期(令和1年11月1日－令和2年10月31日)

    ID S100KKG02021-01-29Open

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