MANAC Chemical PartnersMANAC Chemical Partners Co.,Ltd.4360東証スタンダード化学FY ending Mar 2026, consolidated, J-GAAP
Out of every ¥100 of sales, about ¥7 is left as operating profit. Revenue changed +18.2% from the prior year, and it swung back to an operating profit.
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 | 6.7% | 0.79× | 5.2% | 1.34× | 7.0% |
| 2023 | 6.9% | 0.83× | 5.7% | 1.36× | 7.8% |
| 2024 | 0.8% | 0.67× | 0.6% | 1.34× | 0.8% |
| 2025 | — | —× | -6.7% | —× | — |
| 2026 | 7.1% | 0.79× | 5.6% | 1.36× | 7.6% |
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 | 10,703 | 11,853 | 9,686 | 9,304 | 10,993 |
| Cost of revenue | 8,269 | 9,043 | 7,861 | 7,831 | 8,491 |
| Gross profit | 2,433 | 2,809 | 1,824 | 1,472 | 2,501 |
| SG&A | 1,693 | 1,817 | 1,930 | 1,814 | 1,762 |
| Operating income | 740 | 991 | -105 | -342 | 739 |
| Pretax income | 940 | 1,133 | 80 | -794 | 910 |
| Income tax | 228 | 312 | -2 | 100 | 128 |
| Net income attributable to owners | 712 | 821 | 82 | -895 | 781 |
| Operating margin | 6.9% | 8.4% | -1.1% | -3.7% | 6.7% |
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 Mar 2022 | FY ending Mar 2023 | FY ending Mar 2024 | FY ending Mar 2025 | FY ending Mar 2026 |
|---|---|---|---|---|---|
| Cash and equivalents | ¥2.04B | ¥3.72B | ¥3.29B | ¥2.77B | ¥4.01B |
| Total assets | ¥13.6B | ¥15B | ¥14.1B | ¥12.6B | ¥15.3B |
| Net assets | ¥10.3B | ¥11B | ¥11.2B | ¥10.3B | ¥11.3B |
| Share capital | ¥300M | ¥300M | ¥300M | ¥300M | ¥300M |
| Trade receivables | — | ¥3.03B | ¥2.41B | ¥2.1B | ¥1.8B |
| Property, plant and equipment | ¥2.96B | ¥2.49B | ¥2.27B | ¥1.75B | ¥3.37B |
| Intangible assets excluding goodwill | ¥231M | ¥205M | ¥178M | ¥143M | ¥116M |
| Investment securities | ¥1.66B | ¥1.52B | ¥1.47B | ¥1.52B | ¥1.81B |
| Current assets | ¥8.43B | ¥10.5B | ¥9.89B | ¥9.04B | ¥9.72B |
| Current liabilities | ¥3.2B | ¥3.89B | ¥2.7B | ¥2.19B | ¥2.89B |
| Short-term borrowings | ¥291M | ¥290M | — | — | — |
| Long-term borrowings | — | — | — | — | ¥716M |
| Total liabilities | ¥3.29B | ¥3.97B | ¥2.85B | ¥2.34B | ¥4B |
| Non-controlling interests | — | — | — | — | ¥0 |
| Equity attributable to owners of parent | ¥10.1B | ¥10.9B | ¥10.9B | ¥9.89B | ¥10.6B |
| Retained earnings | ¥6.87B | ¥7.57B | ¥7.53B | ¥6.51B | ¥7.21B |
| Treasury stock | -¥517M | -¥474M | -¥426M | -¥377M | -¥327M |
EDINET (FSA Japan)
有価証券報告書－第5期(2025/04/01－2026/03/31)
EDINET (FSA Japan)
有価証券報告書－第4期(2024/04/01－2025/03/31)
EDINET (FSA Japan)
有価証券報告書－第3期(2023/04/01－2024/03/31)
EDINET (FSA Japan)
有価証券報告書－第2期(2022/04/01－2023/03/31)
EDINET (FSA Japan)
有価証券報告書－第1期(令和3年4月1日－令和4年3月31日)
Extracted from XBRL: 51 / Derived from other figures: 1
Spotted an error? Report it (corrections keep the original record)
Markdown with figures, units, periods and sources, ready to paste into ChatGPT or Claude.