NakamurayaNAKAMURAYA CO.,LTD.2204東証スタンダード食料品FY ending Mar 2026, non-consolidated, J-GAAP
Out of every ¥100 of sales, about ¥3 is left as operating profit. Revenue changed +0.3% from the prior year, operating profit +23.7%.
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 | 0.7% | 0.78× | 0.6% | 1.71× | 0.9% |
| 2023 | — | —× | -0.1% | —× | — |
| 2024 | 1.1% | 0.88× | 0.9% | 1.79× | 1.7% |
| 2025 | 2.4% | 0.86× | 2.0% | 1.81× | 3.7% |
| 2026 | 2.5% | 0.80× | 2.0% | 1.92× | 3.8% |
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 | 33,058 | 35,554 | 37,770 | 37,248 | 37,351 |
| Cost of revenue | 21,160 | 23,222 | 24,015 | 23,549 | 23,374 |
| Gross profit | 11,898 | 12,332 | 13,755 | 13,699 | 13,977 |
| SG&A | 12,154 | 12,578 | 12,924 | 12,628 | 12,654 |
| Operating income | -255 | -246 | 830 | 1,070 | 1,324 |
| Pretax income | 387 | -64 | 704 | 1,218 | 1,486 |
| Income tax | 155 | -36 | 298 | 333 | 568 |
| Net income attributable to owners | 233 | -28 | 405 | 885 | 918 |
| Operating margin | -0.8% | -0.7% | 2.2% | 2.9% | 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 | ¥1.18B | ¥1.22B | ¥1.14B | ¥2.62B | ¥2.85B |
| Total assets | ¥42.1B | ¥42.5B | ¥43.5B | ¥43.5B | ¥50.1B |
| Net assets | ¥26.1B | ¥25.7B | ¥26.6B | ¥27B | ¥28.8B |
| Share capital | ¥7.47B | ¥7.47B | ¥7.47B | ¥7.47B | ¥7.47B |
| Property, plant and equipment | ¥27.6B | ¥26.8B | ¥25.2B | ¥24.4B | ¥25B |
| Intangible assets excluding goodwill | ¥211.3M | ¥217.1M | ¥185.6M | ¥255.5M | ¥473.7M |
| Investment securities | ¥4.81B | ¥4.75B | ¥6.43B | ¥6.53B | ¥8.55B |
| Current assets | ¥8.41B | ¥9.57B | ¥10.5B | ¥11.2B | ¥11B |
| Current liabilities | ¥9.65B | ¥10.4B | ¥7.72B | ¥4.48B | ¥5.74B |
| Short-term borrowings | ¥5.9B | ¥6.3B | ¥2.5B | — | ¥1B |
| Total liabilities | ¥16.1B | ¥16.7B | ¥16.9B | ¥16.5B | ¥21.3B |
| Equity attributable to owners of parent | ¥24.6B | ¥24.3B | ¥23.9B | ¥24.2B | ¥24.6B |
| Retained earnings | ¥9B | ¥8.68B | ¥8.79B | ¥9.32B | ¥9.84B |
| Treasury stock | -¥66.7M | -¥67.8M | -¥548.5M | -¥645.9M | -¥837.2M |
EDINET (FSA Japan)
有価証券報告書－第105期(2025/04/01－2026/03/31)
EDINET (FSA Japan)
有価証券報告書－第104期(2024/04/01－2025/03/31)
EDINET (FSA Japan)
有価証券報告書－第103期(2023/04/01－2024/03/31)
EDINET (FSA Japan)
有価証券報告書－第102期(2022/04/01－2023/03/31)
EDINET (FSA Japan)
有価証券報告書－第101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100期(令和2年4月1日－令和3年3月31日)
Extracted from XBRL: 48 / Derived from other figures: 1
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