Nakayama Steel WorksNAKAYAMA STEEL WORKS, LTD.5408東証プライム鉄鋼FY ending Mar 2026, consolidated, J-GAAP
Out of every ¥100 of sales, about ¥3 is left as operating profit. Revenue changed -12.4% from the prior year, operating profit -41.8%.
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 | 2.9% | 1.16× | 3.4% | 1.68× | 5.6% |
| 2023 | 5.4% | 1.29× | 7.0% | 1.64× | 11.4% |
| 2024 | 4.8% | 1.23× | 5.9% | 1.56× | 9.2% |
| 2025 | 3.4% | 1.12× | 3.8% | 1.48× | 5.6% |
| 2026 | 1.7% | 0.98× | 1.6% | 1.46× | 2.4% |
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 Mar 2022 | FY ending Mar 2023 | FY ending Mar 2024 | FY ending Mar 2025 | FY ending Mar 2026 |
|---|---|---|---|---|---|
| Revenue | 166,701 | 188,514 | 184,445 | 169,329 | 148,306 |
| Cost of revenue | 146,903 | 162,454 | 159,288 | 147,249 | 129,769 |
| Gross profit | 19,797 | 26,060 | 25,157 | 22,080 | 18,537 |
| SG&A | 12,547 | 12,416 | 12,830 | 13,643 | 13,625 |
| Operating income | 7,250 | 13,644 | 12,327 | 8,436 | 4,911 |
| Pretax income | 6,767 | 13,653 | 12,289 | 8,167 | 3,397 |
| Income tax | 1,952 | 3,426 | 3,385 | 2,471 | 934 |
| Net income attributable to owners | 4,815 | 10,227 | 8,904 | 5,695 | 2,462 |
| Operating margin | 4.3% | 7.2% | 6.7% | 5.0% | 3.3% |
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 | ¥15.7B | ¥16.8B | ¥16.5B | ¥15.3B | ¥23.2B |
| Total assets | ¥143.6B | ¥148.8B | ¥152.1B | ¥149.1B | ¥152.4B |
| Net assets | ¥88.9B | ¥96.9B | ¥104.6B | ¥106.8B | ¥109.1B |
| Share capital | ¥20B | ¥20B | ¥20B | ¥20B | ¥20B |
| Trade receivables | ¥31.5B | — | — | — | — |
| Property, plant and equipment | ¥44.1B | ¥44.9B | ¥47.1B | ¥48.3B | ¥50.3B |
| Intangible assets excluding goodwill | ¥273M | ¥544M | ¥454M | ¥470M | ¥394M |
| Investment securities | ¥2.79B | ¥3.15B | ¥3.61B | ¥3.19B | ¥3.99B |
| Current assets | ¥92.7B | ¥97.6B | ¥96.5B | ¥92.5B | ¥92B |
| Current liabilities | ¥37.4B | ¥35.8B | ¥38.8B | ¥26.9B | ¥28.1B |
| Trade payables | ¥21.8B | ¥20.6B | ¥18.7B | ¥14.3B | ¥15.4B |
| Short-term borrowings | ¥7.67B | ¥2.62B | ¥9.56B | ¥2.55B | ¥2.52B |
| Long-term borrowings | ¥8.25B | ¥7.63B | ¥62M | ¥6.51B | ¥6B |
| Bonds | ¥27M | — | — | — | — |
| Interest-bearing debt | ¥15.9Bderived | — | — | — | — |
| Total liabilities | ¥54.7B | ¥51.9B | ¥47.5B | ¥42.3B | ¥43.2B |
| Equity attributable to owners of parent | ¥85.5B | ¥93.3B | ¥100B | ¥103.1B | ¥103.9B |
| Retained earnings | ¥58.4B | ¥66.2B | ¥72.9B | ¥75.9B | ¥76.8B |
| Treasury stock | -¥775M | -¥775M | -¥774M | -¥773M | -¥769M |
EDINET (FSA Japan)
有価証券報告書－第132期(2025/04/01－2026/03/31)
EDINET (FSA Japan)
有価証券報告書－第131期(2024/04/01－2025/03/31)
EDINET (FSA Japan)
有価証券報告書－第130期(2023/04/01－2024/03/31)
EDINET (FSA Japan)
有価証券報告書－第129期(2022/04/01－2023/03/31)
EDINET (FSA Japan)
訂正有価証券報告書－第128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127期(令和2年4月1日－令和3年3月31日)
Extracted from XBRL: 50 / Derived from other figures: 1
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