NeponNEPON Inc.7985東証スタンダード金属製品FY ending Mar 2026, consolidated, J-GAAP
Out of every ¥100 of sales, about ¥1 is left as operating profit. Revenue changed +1.9% from the prior year, operating profit +99.2%.
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% | 1.14× | 3.3% | 2.84× | 9.4% |
| 2023 | 3.6% | 1.16× | 4.1% | 2.82× | 11.7% |
| 2024 | 0.8% | 1.10× | 0.9% | 2.75× | 2.5% |
| 2025 | — | —× | -4.4% | —× | — |
| 2026 | 0.5% | 1.24× | 0.6% | 2.57× | 1.6% |
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 | 7,485 | 7,993 | 7,774 | 7,277 | 7,418 |
| Cost of revenue | 4,764 | 5,003 | 4,986 | 4,759 | 4,873 |
| Gross profit | 2,721 | 2,990 | 2,788 | 2,519 | 2,545 |
| SG&A | 2,466 | 2,601 | 2,754 | 2,483 | 2,474 |
| Operating income | 255 | 388 | 35 | 35 | 71 |
| Pretax income | 297 | 398 | 79 | 39 | 63 |
| Income tax | 78 | 113 | 14 | 322 | 25 |
| Net income attributable to owners | 219 | 285 | 65 | -284 | 38 |
| Operating margin | 3.4% | 4.9% | 0.4% | 0.5% | 1.0% |
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 | ¥359.3M | ¥459.3M | ¥455.5M | ¥483.4M | ¥565.6M |
| Total assets | ¥6.58B | ¥7.22B | ¥6.9B | ¥6.07B | ¥5.89B |
| Net assets | ¥2.36B | ¥2.61B | ¥2.63B | ¥2.38B | ¥2.44B |
| Share capital | ¥601.4M | ¥601.4M | ¥601.4M | ¥601.4M | ¥601.4M |
| Trade receivables | ¥2.33B | ¥2.44B | ¥2.16B | ¥1.99B | ¥1.84B |
| Property, plant and equipment | ¥1.19B | ¥1.17B | ¥1.12B | ¥1.03B | ¥960.4M |
| Intangible assets excluding goodwill | ¥112.9M | ¥107.8M | ¥158.7M | ¥176.9M | ¥214M |
| Investment securities | ¥67.7M | ¥73.2M | ¥90.8M | ¥80.2M | ¥148.9M |
| Current assets | ¥4.62B | ¥5.28B | ¥4.99B | ¥4.58B | ¥4.36B |
| Current liabilities | ¥2.61B | ¥2.99B | ¥2.89B | ¥2.64B | ¥2.6B |
| Trade payables | ¥643.6M | ¥541.1M | ¥279.1M | ¥312.9M | ¥250.7M |
| Short-term borrowings | ¥650M | ¥1.05B | ¥1.25B | ¥1.5B | ¥1.55B |
| Long-term borrowings | ¥660.9M | ¥694.6M | ¥433M | ¥199.7M | ¥39.9M |
| Total liabilities | ¥4.23B | ¥4.61B | ¥4.28B | ¥3.69B | ¥3.44B |
| Equity attributable to owners of parent | ¥2.32B | ¥2.57B | ¥2.58B | ¥2.31B | ¥2.35B |
| Retained earnings | ¥1.58B | ¥1.83B | ¥1.83B | ¥1.57B | ¥1.61B |
| Treasury stock | -¥9M | -¥9M | -¥9M | -¥9.1M | -¥9.1M |
EDINET (FSA Japan)
有価証券報告書－第79期(2025/04/01－2026/03/31)
EDINET (FSA Japan)
有価証券報告書－第78期(2024/04/01－2025/03/31)
EDINET (FSA Japan)
有価証券報告書－第77期(2023/04/01－2024/03/31)
EDINET (FSA Japan)
有価証券報告書－第76期(2022/04/01－2023/03/31)
EDINET (FSA Japan)
有価証券報告書－第75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74期(令和2年4月1日－令和3年3月31日)
Extracted from XBRL: 52 / Derived from other figures: 1
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