NakanishiNAKANISHI INC.7716東証スタンダード精密機器FY ending Dec 2025, consolidated, J-GAAP
Out of every ¥100 of sales, about ¥17 is left as operating profit. Revenue changed +5.4% from the prior year, operating profit -3.5%.
Net margin × asset turnover = ROA; ROA × financial leverage = ROE
| Period | Net margin | Asset turnover | ROA | Financial leverage | ROE |
|---|---|---|---|---|---|
| 2021 | 22.5% | 0.47× | 10.7% | 1.18× | 12.6% |
| 2022 | 25.6% | 0.49× | 12.7% | 1.18× | 15.0% |
| 2023 | 38.2% | 0.49× | 18.7% | 1.27× | 23.7% |
| 2024 | 11.1% | 0.52× | 5.7% | 1.40× | 8.0% |
| 2025 | — | —× | -1.5% | —× | — |
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 | 44,858 | 48,671 | 59,692 | 77,041 | 81,179 |
| Cost of revenue | 17,563 | 17,450 | 23,600 | 32,623 | 35,119 |
| Gross profit | 27,295 | 31,222 | 36,092 | 44,418 | 46,060 |
| SG&A | 13,545 | 15,832 | 21,840 | 29,822 | 31,971 |
| Operating income | 13,750 | 15,389 | 14,252 | 14,596 | 14,090 |
| Pretax income | 13,938 | 17,297 | 28,764 | 13,660 | 3,279 |
| Income tax | 3,834 | 4,824 | 5,961 | 5,081 | 5,677 |
| Net income attributable to owners | 10,103 | 12,472 | 22,800 | 8,578 | -2,398 |
| Operating margin | 30.7% | 31.6% | 23.9% | 18.9% | 17.4% |
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 | ¥34.9B | ¥31.6B | ¥26B | ¥35.2B | ¥46B |
| Total assets | ¥94.5B | ¥102.6B | ¥140.8B | ¥158.3B | ¥160.2B |
| Net assets | ¥82.9B | ¥91B | ¥113.2B | ¥121.2B | ¥114.1B |
| Share capital | ¥867.9M | ¥867.9M | ¥867.9M | ¥867.9M | ¥867.9M |
| Trade receivables | ¥5.35B | — | — | — | — |
| Property, plant and equipment | ¥15.3B | ¥18.3B | ¥23.1B | ¥25.1B | ¥26.9B |
| Intangible assets excluding goodwill | ¥1.34B | ¥3.61B | ¥38.4B | ¥38.2B | ¥21.3B |
| Goodwill | ¥108.4M | ¥1.48B | ¥21.4B | ¥21.4B | ¥5.39B |
| Investment securities | ¥8.69B | ¥6.85B | ¥6.52B | ¥5.85B | ¥4.96B |
| Current assets | ¥60.2B | ¥62.8B | ¥68.2B | ¥84.9B | ¥102.4B |
| Current liabilities | ¥10.6B | ¥9.85B | ¥21.5B | ¥27.9B | ¥29.9B |
| Short-term borrowings | ¥100M | ¥100M | ¥11.5B | ¥13.9B | ¥7.77B |
| Long-term borrowings | — | ¥359M | ¥179.4M | ¥2.98B | ¥11.2B |
| Total liabilities | ¥11.5B | ¥11.6B | ¥27.6B | ¥37.1B | ¥46.1B |
| Non-controlling interests | ¥3.8M | ¥6.4M | ¥10.3M | ¥9.8M | — |
| Equity attributable to owners of parent | ¥80B | ¥86.4B | ¥105.7B | ¥108B | ¥98.6B |
| Retained earnings | ¥84.8B | ¥93.6B | ¥112.3B | ¥116.6B | ¥110B |
| Treasury stock | -¥6.79B | -¥9.29B | -¥11.2B | -¥12B | -¥14.9B |
EDINET (FSA Japan)
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Extracted from XBRL: 52 / Derived from other figures: 1
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