Nihon NohyakuNIHON NOHYAKU CO., LTD.4997東証プライム化学FY ending Mar 2026, consolidated, J-GAAP
Out of every ¥100 of sales, about ¥10 is left as operating profit. Revenue changed +11.9% from the prior year, operating profit +26.8%.
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 | 5.5% | 0.68× | 3.7% | 1.77× | 6.6% |
| 2023 | 4.4% | 0.80× | 3.5% | 1.86× | 6.5% |
| 2024 | 4.6% | 0.70× | 3.2% | 2.05× | 6.6% |
| 2025 | 2.4% | 0.64× | 1.5% | 2.09× | 3.2% |
| 2026 | 6.5% | 0.73× | 4.7% | 1.99× | 9.4% |
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 | 80,110 | 102,090 | 103,033 | 99,966 | 111,822 |
| Cost of revenue | 55,674 | 71,528 | 73,132 | 66,744 | 73,765 |
| Gross profit | 24,435 | 30,562 | 29,900 | 33,221 | 38,056 |
| SG&A | 18,673 | 21,823 | 22,462 | 24,645 | 27,178 |
| Operating income | 5,762 | 8,739 | 7,438 | 8,576 | 10,878 |
| Pretax income | 5,714 | 7,738 | 5,858 | 4,556 | 9,468 |
| Income tax | 1,121 | 2,590 | 1,245 | 2,129 | 2,590 |
| Net income attributable to owners | 4,405 | 4,488 | 4,777 | 2,356 | 7,228 |
| Operating margin | 7.2% | 8.6% | 7.2% | 8.6% | 9.7% |
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 | ¥11.1B | ¥14.4B | ¥19.3B | ¥22.2B | ¥18.8B |
| Total assets | ¥118.2B | ¥136.7B | ¥158B | ¥152.2B | ¥155B |
| Net assets | ¥67B | ¥73.1B | ¥80.4B | ¥79.4B | ¥87.1B |
| Share capital | ¥14.9B | ¥14.9B | ¥14.9B | ¥14.9B | ¥14.9B |
| Property, plant and equipment | ¥14.8B | ¥15.3B | ¥16B | ¥16.1B | ¥17.1B |
| Intangible assets excluding goodwill | ¥4.22B | ¥4.1B | ¥4.61B | ¥1.98B | ¥3.84B |
| Goodwill | ¥2.79B | ¥2.59B | ¥2.65B | — | ¥757M |
| Investment securities | ¥6.96B | ¥7.55B | ¥11.6B | ¥11.9B | ¥11.3B |
| Current assets | ¥87.4B | ¥102.6B | ¥118.6B | ¥116.6B | ¥117.8B |
| Current liabilities | ¥41.2B | ¥44.6B | ¥52.2B | ¥51.9B | ¥44.7B |
| Trade payables | ¥19.4B | ¥20.5B | ¥20.3B | ¥21.6B | ¥20.1B |
| Short-term borrowings | ¥10.5B | ¥10.9B | ¥16.3B | ¥12.7B | ¥10.2B |
| Long-term borrowings | ¥6.13B | ¥10.2B | ¥17.3B | ¥15.4B | ¥12.3B |
| Bonds | ¥1.23B | ¥5.32B | ¥4.38B | ¥1.5B | ¥5.92B |
| Interest-bearing debt | ¥17.8Bderived | ¥26.4Bderived | ¥37.9Bderived | ¥29.7Bderived | ¥28.4Bderived |
| Total liabilities | ¥51.3B | ¥63.5B | ¥77.6B | ¥72.8B | ¥67.9B |
| Non-controlling interests | ¥1.36B | ¥2.21B | ¥2.33B | ¥2.13B | ¥2.02B |
| Equity attributable to owners of parent | ¥67B | ¥70.2B | ¥73.7B | ¥74.4B | ¥79.9B |
| Retained earnings | ¥38.9B | ¥42.1B | ¥45.6B | ¥46.4B | ¥51.9B |
| Treasury stock | -¥1.91B | -¥1.91B | -¥1.89B | -¥2.03B | -¥1.99B |
EDINET (FSA Japan)
有価証券報告書－第127期(2025/04/01－2026/03/31)
EDINET (FSA Japan)
有価証券報告書－第126期(2024/04/01－2025/03/31)
EDINET (FSA Japan)
有価証券報告書－第125期(2023/04/01－2024/03/31)
EDINET (FSA Japan)
有価証券報告書－第124期(2022/04/01－2023/03/31)
EDINET (FSA Japan)
有価証券報告書－第123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122期(令和2年4月1日－令和3年3月31日)
Extracted from XBRL: 55 / Derived from other figures: 2
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