Nichiwa SangyoNICHIWA SANGYO CO., LTD.2055東証スタンダード食料品FY ending Mar 2026, consolidated, J-GAAP
Out of every ¥100 of sales, about ¥3 is left as operating profit. Revenue changed -6.2% from the prior year, operating profit +60.7%.
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 | 0.3% | 1.55× | 0.4% | 1.70× | 0.7% |
| 2023 | 0.3% | 1.86× | 0.5% | 1.72× | 0.9% |
| 2024 | 1.0% | 1.70× | 1.7% | 1.80× | 3.1% |
| 2025 | 0.6% | 1.56× | 1.0% | 1.77× | 1.8% |
| 2026 | 0.8% | 1.51× | 1.2% | 1.69× | 2.1% |
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 | 44,906 | 54,659 | 52,887 | 48,577 | 45,579 |
| Cost of revenue | 42,433 | 52,258 | 49,743 | 45,019 | 41,448 |
| Gross profit | 2,472 | 2,401 | 3,143 | 3,557 | 4,131 |
| SG&A | 2,354 | 2,602 | 2,238 | 2,651 | 2,675 |
| Operating income | 117 | -200 | 905 | 906 | 1,456 |
| Pretax income | 216 | 199 | 1,054 | 499 | 807 |
| Income tax | 100 | 42 | 513 | 189 | 428 |
| Net income attributable to owners | 116 | 157 | 541 | 310 | 378 |
| Operating margin | 0.3% | -0.4% | 1.7% | 1.9% | 3.2% |
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 | ¥7.62B | ¥5.18B | ¥7.04B | ¥9.02B | ¥9.39B |
| Total assets | ¥29B | ¥29.7B | ¥32.6B | ¥29.7B | ¥30.8B |
| Net assets | ¥17.4B | ¥17.4B | ¥18.2B | ¥18.2B | ¥19B |
| Share capital | ¥2.01B | ¥2.01B | ¥2.01B | ¥2.01B | ¥2.01B |
| Property, plant and equipment | ¥5.6B | ¥5.83B | ¥5.55B | ¥4.7B | ¥4.02B |
| Intangible assets excluding goodwill | ¥7M | ¥40M | ¥5M | ¥16M | ¥17M |
| Investment securities | ¥590M | ¥643M | ¥1.02B | ¥950M | ¥1.91B |
| Current assets | ¥21.9B | ¥22.5B | ¥25.6B | ¥23.6B | ¥24.1B |
| Current liabilities | ¥11.4B | ¥12.1B | ¥14B | ¥11.2B | ¥10.3B |
| Trade payables | ¥5.86B | ¥6.67B | ¥8.56B | ¥6.14B | — |
| Short-term borrowings | ¥4.27B | ¥4.27B | ¥3.97B | ¥3.97B | ¥3.38B |
| Long-term borrowings | — | — | — | — | ¥783M |
| Total liabilities | ¥11.6B | ¥12.3B | ¥14.5B | ¥11.5B | ¥11.8B |
| Equity attributable to owners of parent | ¥17.1B | ¥17.1B | ¥17.6B | ¥17.7B | ¥18B |
| Retained earnings | ¥13.9B | ¥13.9B | ¥14.4B | ¥14.5B | ¥14.8B |
| Treasury stock | -¥722M | -¥722M | -¥722M | -¥722M | -¥722M |
EDINET (FSA Japan)
有価証券報告書－第122期(2025/04/01－2026/03/31)
EDINET (FSA Japan)
有価証券報告書－第121期(2024/04/01－2025/03/31)
EDINET (FSA Japan)
有価証券報告書－第120期(2023/04/01－2024/03/31)
EDINET (FSA Japan)
有価証券報告書－第119期(2022/04/01－2023/03/31)
EDINET (FSA Japan)
有価証券報告書－第118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117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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