NakayamafukuNAKAYAMAFUKU CO.,LTD.7442東証スタンダード卸売業FY ending Mar 2026, consolidated, J-GAAP
Out of every ¥100 of sales, about ¥1 is left as operating profit. Revenue changed +5.1% from the prior year, operating profit +243.8%.
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 | 1.3% | 1.38× | 1.8% | 1.58× | 2.9% |
| 2023 | 1.5% | 1.28× | 1.9% | 1.57× | 3.0% |
| 2024 | 0.0% | 1.20× | 0.0% | 1.61× | 0.1% |
| 2025 | 1.3% | 1.25× | 1.6% | 1.64× | 2.6% |
| 2026 | 1.6% | 1.31× | 2.0% | 1.61× | 3.3% |
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 | 42,720 | 39,887 | 38,593 | 40,950 | 43,053 |
| Cost of revenue | 34,340 | 31,982 | 31,417 | 33,130 | 34,657 |
| Gross profit | 8,380 | 7,905 | 7,176 | 7,819 | 8,396 |
| SG&A | 7,827 | 7,790 | 7,646 | 7,665 | 7,864 |
| Operating income | 554 | 116 | -470 | 155 | 531 |
| Pretax income | 934 | 956 | 179 | 867 | 1,025 |
| Income tax | 366 | 355 | 165 | 340 | 358 |
| Net income attributable to owners | 568 | 601 | 14 | 527 | 668 |
| Operating margin | 1.3% | 0.3% | -1.2% | 0.4% | 1.2% |
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 | ¥4.99B | ¥5.76B | ¥6.44B | ¥7.25B | ¥5.41B |
| Total assets | ¥31B | ¥31.4B | ¥32.9B | ¥32.8B | ¥33.1B |
| Net assets | ¥21.3B | ¥21.8B | ¥22.4B | ¥22.4B | ¥23.7B |
| Share capital | ¥1.71B | ¥1.71B | ¥1.71B | ¥1.71B | ¥1.71B |
| Trade receivables | ¥7.98B | ¥7.12B | ¥7.5B | ¥7.04B | ¥7.76B |
| Property, plant and equipment | ¥7.2B | ¥6.65B | ¥6.76B | ¥7.1B | ¥6.92B |
| Intangible assets excluding goodwill | ¥287.1M | ¥212.9M | ¥151M | ¥88.4M | ¥40.1M |
| Goodwill | ¥249.1M | ¥173.8M | ¥103.3M | ¥47M | — |
| Investment securities | ¥3.6B | ¥3.78B | ¥4.37B | ¥3.58B | ¥4.08B |
| Current assets | ¥19.4B | ¥20.1B | ¥20.5B | ¥20.8B | ¥20.1B |
| Current liabilities | ¥7.26B | ¥7.45B | ¥8.46B | ¥8.8B | ¥7.65B |
| Trade payables | ¥3.09B | ¥3.24B | ¥4.29B | ¥3.32B | ¥3.65B |
| Short-term borrowings | ¥2.06B | ¥2.05B | ¥2B | ¥3.5B | ¥1.8B |
| Long-term borrowings | ¥1.75B | ¥1.34B | ¥939.7M | ¥591.5M | ¥334.5M |
| Total liabilities | ¥9.77B | ¥9.62B | ¥10.5B | ¥10.4B | ¥9.37B |
| Equity attributable to owners of parent | ¥19.7B | ¥20B | ¥19.9B | ¥20.2B | ¥20.7B |
| Retained earnings | ¥17.1B | ¥17.5B | ¥17.3B | ¥17.7B | ¥18.1B |
| Treasury stock | -¥437.9M | -¥443M | -¥434.7M | -¥428.3M | -¥386.9M |
EDINET (FSA Japan)
有価証券報告書－第80期(2025/04/01－2026/03/31)
EDINET (FSA Japan)
有価証券報告書－第79期(2024/04/01－2025/03/31)
EDINET (FSA Japan)
有価証券報告書－第78期(2023/04/01－2024/03/31)
EDINET (FSA Japan)
有価証券報告書－第77期(2022/04/01－2023/03/31)
EDINET (FSA Japan)
有価証券報告書－第76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75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
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