MEC CompanyMEC COMPANY LTD.4971東証プライム化学FY ending Dec 2025, consolidated, J-GAAP
Out of every ¥100 of sales, about ¥27 is left as operating profit. Revenue changed +14.9% from the prior year, operating profit +26.0%.
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 | 19.6% | 0.59× | 11.7% | 1.33× | 15.5% |
| 2022 | 18.8% | 0.62× | 11.6% | 1.31× | 15.2% |
| 2023 | 16.4% | 0.50× | 8.2% | 1.30× | 10.7% |
| 2024 | 12.6% | 0.59× | 7.4% | 1.37× | 10.2% |
| 2025 | 24.0% | 0.60× | 14.5% | 1.41× | 20.4% |
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 | 15,038 | 16,329 | 14,020 | 18,234 | 20,948 |
| Cost of revenue | 5,715 | 6,525 | 5,703 | 7,133 | 7,971 |
| Gross profit | 9,323 | 9,804 | 8,317 | 11,102 | 12,977 |
| SG&A | 5,383 | 5,799 | 5,824 | 6,539 | 7,229 |
| Operating income | 3,940 | 4,004 | 2,493 | 4,562 | 5,748 |
| Pretax income | 4,092 | 4,225 | 3,219 | 4,670 | 6,473 |
| Income tax | 1,143 | 1,160 | 914 | 2,378 | 1,445 |
| Net income attributable to owners | 2,949 | 3,065 | 2,305 | 2,292 | 5,029 |
| Operating margin | 26.2% | 24.5% | 17.8% | 25.0% | 27.4% |
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 | ¥5.62B | ¥7.78B | ¥6.69B | ¥10.3B | ¥8.75B |
| Total assets | ¥25.3B | ¥27.5B | ¥28.7B | ¥33B | ¥36.4B |
| Net assets | ¥20.9B | ¥23.3B | ¥24.8B | ¥26.9B | ¥30.5B |
| Share capital | ¥594.1M | ¥594.1M | ¥594.1M | ¥594.1M | ¥594.1M |
| Trade receivables | ¥4.86B | ¥4.36B | ¥4.77B | ¥5.83B | ¥7.17B |
| Property, plant and equipment | ¥8.89B | ¥8.96B | ¥9.82B | ¥9.85B | ¥11.9B |
| Intangible assets excluding goodwill | ¥147.2M | ¥147M | ¥160.2M | ¥150.5M | ¥142M |
| Investment securities | ¥1.3B | ¥1.26B | ¥1.87B | ¥1.63B | ¥2.21B |
| Current assets | ¥13.8B | ¥16B | ¥15.5B | ¥19.7B | ¥20.1B |
| Current liabilities | ¥3.79B | ¥3.56B | ¥2.87B | ¥4.46B | ¥4.63B |
| Trade payables | ¥987.8M | ¥816.6M | ¥722.2M | ¥984M | ¥1.13B |
| Total liabilities | ¥4.38B | ¥4.17B | ¥3.89B | ¥6.14B | ¥5.95B |
| Equity attributable to owners of parent | ¥19B | ¥21.3B | ¥21.8B | ¥23.3B | ¥26.1B |
| Retained earnings | ¥19B | ¥21.3B | ¥22.7B | ¥24.2B | ¥27.4B |
| Treasury stock | -¥1.14B | -¥1.13B | -¥2.03B | -¥2.03B | -¥2.35B |
EDINET (FSA Japan)
有価証券報告書－第57期(2025/01/01－2025/12/31)
EDINET (FSA Japan)
有価証券報告書－第56期(2024/01/01－2024/12/31)
EDINET (FSA Japan)
有価証券報告書－第55期(2023/01/01－2023/12/31)
EDINET (FSA Japan)
訂正有価証券報告書－第54期(2022/01/01－2022/12/31)
EDINET (FSA Japan)
有価証券報告書－第53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52期(令和2年1月1日－令和2年12月31日)
Extracted from XBRL: 50 / Derived from other figures: 1
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