Nihon Kagaku SangyoNIHON KAGAKU SANGYO CO.,LTD.4094東証スタンダード化学FY ending Mar 2026, consolidated, J-GAAP
Out of every ¥100 of sales, about ¥12 is left as operating profit. Revenue changed +10.2% from the prior year, operating profit +19.0%.
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 | 13.6% | 0.48× | 6.5% | 1.29× | 8.4% |
| 2023 | 9.3% | 0.48× | 4.5% | 1.27× | 5.7% |
| 2024 | 7.8% | 0.44× | 3.4% | 1.28× | 4.3% |
| 2025 | 9.3% | 0.47× | 4.4% | 1.30× | 5.7% |
| 2026 | 8.1% | 0.48× | 3.9% | 1.38× | 5.4% |
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 | 23,716 | 24,063 | 22,444 | 25,441 | 28,033 |
| Cost of revenue | 16,522 | 18,188 | 17,185 | 19,296 | 21,114 |
| Gross profit | 7,195 | 5,875 | 5,259 | 6,145 | 6,919 |
| SG&A | 2,971 | 2,975 | 3,081 | 3,284 | 3,514 |
| Operating income | 4,224 | 2,900 | 2,178 | 2,861 | 3,404 |
| Pretax income | 4,453 | 3,114 | 2,511 | 3,293 | 3,336 |
| Income tax | 1,217 | 879 | 768 | 935 | 1,054 |
| Net income attributable to owners | 3,236 | 2,234 | 1,743 | 2,357 | 2,282 |
| Operating margin | 17.8% | 12.1% | 9.7% | 11.2% | 12.1% |
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 | ¥16.8B | ¥18.6B | ¥19.5B | ¥10.2B | ¥15.8B |
| Total assets | ¥49.5B | ¥50.1B | ¥52.9B | ¥54.3B | ¥61.7B |
| Net assets | ¥42B | ¥43.4B | ¥45.7B | ¥46.5B | ¥50.8B |
| Share capital | ¥1.03B | ¥1.03B | ¥1.03B | ¥1.03B | ¥1.03B |
| Property, plant and equipment | ¥7.35B | ¥7.43B | ¥7.21B | ¥8.42B | ¥9.22B |
| Intangible assets excluding goodwill | ¥160.1M | ¥117M | ¥124.2M | ¥112M | ¥163.7M |
| Investment securities | ¥8.84B | ¥8.23B | ¥9.9B | ¥8.85B | ¥13.6B |
| Current assets | ¥29.9B | ¥31.1B | ¥32.3B | ¥28.5B | ¥35B |
| Current liabilities | ¥5.71B | ¥4.93B | ¥4.91B | ¥5.66B | ¥6.99B |
| Trade payables | ¥2.7B | ¥2.53B | ¥2.47B | ¥2.74B | ¥3.02B |
| Short-term borrowings | ¥373.8M | ¥373.8M | ¥373.8M | ¥263.8M | — |
| Total liabilities | ¥7.51B | ¥6.7B | ¥7.27B | ¥7.83B | ¥10.9B |
| Equity attributable to owners of parent | ¥38.3B | ¥39.9B | ¥40.7B | ¥41.9B | ¥42.4B |
| Retained earnings | ¥37B | ¥38.6B | ¥39.7B | ¥40.9B | ¥41.4B |
| Treasury stock | -¥790.5M | -¥790.5M | -¥829.5M | -¥920.9M | -¥920.6M |
EDINET (FSA Japan)
有価証券報告書－第101期(2025/04/01－2026/03/31)
EDINET (FSA Japan)
有価証券報告書－第100期(2024/04/01－2025/03/31)
EDINET (FSA Japan)
有価証券報告書－第99期(2023/04/01－2024/03/31)
EDINET (FSA Japan)
有価証券報告書－第98期(2022/04/01－2023/03/31)
EDINET (FSA Japan)
有価証券報告書－第97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96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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