Nihon Office Automation ResearchNihon Office Automation Research Co.,Ltd.5241名古屋証券取引所情報・通信業FY ending Dec 2025, non-consolidated, J-GAAP
Out of every ¥100 of sales, about ¥5 is left as operating profit. Revenue changed +1.4% from the prior year, operating profit +31.2%.
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 |
|---|---|---|---|---|---|
| 2023 | 1.0% | 1.97× | 1.9% | 2.52× | 4.9% |
| 2024 | 2.5% | 2.17× | 5.4% | 2.22× | 12.0% |
| 2025 | 3.6% | 2.31× | 8.3% | 1.79× | 14.9% |
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
| Item | FY ending Dec 2023 | FY ending Dec 2024 | FY ending Dec 2025 |
|---|---|---|---|
| Revenue | 2,731 | 2,950 | 2,991 |
| Cost of revenue | 2,291 | 2,441 | 2,431 |
| Gross profit | 440 | 510 | 559 |
| SG&A | 398 | 392 | 405 |
| Operating income | 41 | 118 | 154 |
| Pretax income | 37 | 113 | 164 |
| Income tax | 11 | 39 | 56 |
| Net income attributable to owners | 27 | 73 | 108 |
| Operating margin | 1.5% | 4.0% | 5.2% |
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 Dec 2023 | FY ending Dec 2024 | FY ending Dec 2025 |
|---|---|---|---|
| Cash and equivalents | ¥745M | ¥658.2M | ¥587.7M |
| Total assets | ¥1.39B | ¥1.34B | ¥1.26B |
| Net assets | ¥557.3M | ¥685.4M | ¥777.1M |
| Share capital | ¥90M | ¥120.4M | ¥120.4M |
| Property, plant and equipment | ¥21.7M | ¥20.2M | ¥18.1M |
| Intangible assets excluding goodwill | ¥3.9M | ¥2.7M | ¥1.6M |
| Investment securities | ¥12.7M | ¥16.2M | ¥12.4M |
| Current assets | ¥1.23B | ¥1.17B | ¥1.11B |
| Current liabilities | ¥496.2M | ¥456.9M | ¥376.6M |
| Short-term borrowings | ¥66M | — | — |
| Long-term borrowings | ¥334M | ¥194M | ¥104M |
| Total liabilities | ¥830.2M | ¥650.9M | ¥480.6M |
| Equity attributable to owners of parent | ¥551.5M | ¥676.8M | ¥770.4M |
| Retained earnings | ¥461.5M | ¥526.1M | ¥619.7M |
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