NAC Co .NAC CO .,LTD.9788東証プライムサービス業FY ending Mar 2026, consolidated, J-GAAP
Out of every ¥100 of sales, about ¥4 is left as operating profit. Revenue changed -1.5% from the prior year, operating profit -17.4%.
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 | 3.1% | 1.38× | 4.3% | 1.76× | 7.5% |
| 2023 | 3.5% | 1.45× | 5.1% | 1.69× | 8.6% |
| 2024 | 2.6% | 1.43× | 3.8% | 1.62× | 6.1% |
| 2025 | 2.3% | 1.58× | 3.6% | 1.63× | 5.9% |
| 2026 | 2.8% | 1.53× | 4.2% | 1.64× | 7.0% |
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 | 54,924 | 57,068 | 54,433 | 59,791 | 58,919 |
| Cost of revenue | 27,971 | 29,330 | 27,504 | 31,653 | 30,539 |
| Gross profit | 26,952 | 27,737 | 26,929 | 28,137 | 28,380 |
| SG&A | 24,191 | 24,505 | 24,631 | 25,130 | 25,896 |
| Operating income | 2,760 | 3,232 | 2,298 | 3,007 | 2,483 |
| Pretax income | 2,736 | 3,204 | 2,379 | 2,402 | 2,440 |
| Income tax | 1,010 | 1,202 | 942 | 1,037 | 808 |
| Net income attributable to owners | 1,708 | 2,002 | 1,436 | 1,365 | 1,631 |
| Operating margin | 5.0% | 5.7% | 4.2% | 5.0% | 4.2% |
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 | ¥12.2B | ¥11B | ¥8.06B | ¥8.56B | ¥8.45B |
| Total assets | ¥39.7B | ¥38.7B | ¥37.6B | ¥38.2B | ¥38.9B |
| Net assets | ¥22.1B | ¥23.2B | ¥22.7B | ¥22.4B | ¥23.1B |
| Share capital | ¥6.73B | ¥6.73B | ¥6.73B | ¥6.73B | ¥6.73B |
| Trade receivables | ¥4.56B | ¥5.39B | ¥5.77B | ¥5.43B | ¥5.66B |
| Property, plant and equipment | ¥8.72B | ¥8.22B | ¥7.85B | ¥8.7B | ¥8.39B |
| Intangible assets excluding goodwill | ¥1.89B | ¥1.48B | ¥1.26B | ¥1.52B | ¥1.45B |
| Goodwill | ¥624M | ¥452M | ¥436M | ¥891M | ¥713M |
| Investment securities | ¥1.11B | ¥1.22B | ¥1.41B | ¥1.1B | ¥1.03B |
| Current assets | ¥25.1B | ¥24.9B | ¥24B | ¥23.7B | ¥24.9B |
| Current liabilities | ¥12.6B | ¥11.5B | ¥11.2B | ¥11.6B | ¥11.8B |
| Short-term borrowings | ¥2.8B | ¥2.4B | ¥3B | ¥2.7B | ¥2.7B |
| Long-term borrowings | ¥2.84B | ¥2.19B | ¥1.99B | ¥2.5B | ¥2.6B |
| Total liabilities | ¥17.6B | ¥15.5B | ¥14.9B | ¥15.8B | ¥15.8B |
| Non-controlling interests | ¥74M | — | — | — | — |
| Equity attributable to owners of parent | ¥22.6B | ¥23.8B | ¥23.4B | ¥23.1B | ¥23.8B |
| Retained earnings | ¥13.3B | ¥14.4B | ¥14.7B | ¥15.1B | ¥15.9B |
| Treasury stock | -¥1.28B | -¥1.26B | -¥1.41B | -¥2.2B | -¥2.17B |
EDINET (FSA Japan)
有価証券報告書－第55期(2025/04/01－2026/03/31)
EDINET (FSA Japan)
有価証券報告書－第54期(2024/04/01－2025/03/31)
EDINET (FSA Japan)
有価証券報告書－第53期(2023/04/01－2024/03/31)
EDINET (FSA Japan)
有価証券報告書－第52期(2022/04/01－2023/03/31)
EDINET (FSA Japan)
有価証券報告書－第51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50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
Spotted an error? Report it (corrections keep the original record)
Markdown with figures, units, periods and sources, ready to paste into ChatGPT or Claude.