Macnica HoldingsMACNICA HOLDINGS, INC.3132東証プライム卸売業FY ending Mar 2026, consolidated, J-GAAP
Out of every ¥100 of sales, about ¥4 is left as operating profit. Revenue changed +17.4% from the prior year, operating profit +5.8%.
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 | 3.4% | 2.10× | 7.1% | 2.29× | 16.3% |
| 2023 | 4.0% | 2.34× | 9.3% | 2.58× | 24.0% |
| 2024 | 4.7% | 1.92× | 9.0% | 2.68× | 24.1% |
| 2025 | 2.4% | 1.87× | 4.6% | 2.51× | 11.4% |
| 2026 | 2.3% | 1.93× | 4.4% | 2.69× | 11.9% |
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 | 761,823 | 1,029,263 | 1,028,718 | 1,034,180 | 1,214,196 |
| Cost of revenue | 671,104 | 903,359 | 899,101 | 912,928 | 1,083,758 |
| Gross profit | 90,718 | 125,903 | 129,617 | 121,252 | 130,438 |
| SG&A | 54,010 | 64,256 | 65,884 | 81,602 | 88,487 |
| Operating income | 36,707 | 61,646 | 63,733 | 39,649 | 41,950 |
| Pretax income | 37,081 | 58,149 | 66,263 | 37,491 | 38,641 |
| Income tax | 9,557 | 15,339 | 17,534 | 10,658 | 10,093 |
| Net income attributable to owners | 25,798 | 41,030 | 48,069 | 25,279 | 27,765 |
| Operating margin | 4.8% | 6.0% | 6.2% | 3.8% | 3.5% |
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 | ¥25.1B | ¥37.5B | ¥38.6B | ¥48.5B | ¥54.4B |
| Total assets | ¥362.6B | ¥517.6B | ¥552.2B | ¥556.4B | ¥700.9B |
| Net assets | ¥179.8B | ¥207.8B | ¥256.4B | ¥261.5B | ¥289.1B |
| Share capital | ¥14B | ¥14B | ¥14B | ¥14B | ¥14B |
| Property, plant and equipment | ¥7.95B | ¥8.03B | ¥9.03B | ¥9.45B | ¥9.47B |
| Intangible assets excluding goodwill | ¥9.14B | ¥7.98B | ¥7.04B | ¥6.9B | ¥6.04B |
| Goodwill | ¥2.11B | ¥1.58B | ¥1.05B | ¥579M | ¥105M |
| Investment securities | ¥4.87B | ¥3.91B | ¥8.22B | ¥7.96B | ¥8.12B |
| Current assets | ¥335B | ¥491.1B | ¥518.7B | ¥524.9B | ¥667.9B |
| Current liabilities | ¥161.2B | ¥298.8B | ¥291.1B | ¥293.1B | ¥409.6B |
| Trade payables | ¥57.7B | ¥186.8B | ¥151.1B | ¥147.9B | ¥225.3B |
| Short-term borrowings | ¥44.1B | ¥46B | ¥60.6B | ¥74.7B | ¥75.8B |
| Long-term borrowings | ¥13.8B | ¥8B | ¥3B | — | — |
| Total liabilities | ¥182.8B | ¥309.9B | ¥295.8B | ¥295B | ¥411.8B |
| Non-controlling interests | ¥9.63B | ¥7.97B | ¥12.1B | ¥9.06B | ¥10.2B |
| Equity attributable to owners of parent | ¥158.3B | ¥183.1B | ¥216.6B | ¥225.8B | ¥241.3B |
| Retained earnings | ¥99.6B | ¥132.9B | ¥171.5B | ¥182.4B | ¥197.7B |
| Treasury stock | -¥1.39B | -¥872M | -¥5.71B | -¥1.33B | -¥1.03B |
EDINET (FSA Japan)
有価証券報告書－第11期(2025/04/01－2026/03/31)
EDINET (FSA Japan)
有価証券報告書－第10期(2024/04/01－2025/03/31)
EDINET (FSA Japan)
有価証券報告書－第9期(2023/04/01－2024/03/31)
EDINET (FSA Japan)
有価証券報告書－第8期(2022/04/01－2023/03/31)
EDINET (FSA Japan)
有価証券報告書－第7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6期(令和2年4月1日－令和3年3月31日)
Extracted from XBRL: 53 / Derived from other figures: 1
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