THE Nihon SeimaTHE NIHON SEIMA CO.,LTD3306東証スタンダード卸売業FY ending Mar 2026, non-consolidated, J-GAAP
It lost about ¥2 for every ¥100 of sales at the operating level. Revenue changed -45.7% from the prior year, operating profit -113.8%.
Net margin × asset turnover = ROA; ROA × financial leverage = ROE
Denominators: ending assets and ending equity. Derived from reported values; ROE is shown only for positive profit and equity.
| Period | Net margin | Asset turnover | ROA | Financial leverage | ROE |
|---|---|---|---|---|---|
| 2023 | 2.6% | 0.92× | 2.4% | 2.69× | 6.3% |
| 2024 | 3.0% | 1.00× | 3.0% | 2.77× | 8.2% |
| 2025 | 4.1% | 0.84× | 3.4% | 1.99× | 6.8% |
| 2025 | 2.3% | 0.78× | 1.8% | 2.69× | 4.8% |
| 2026 | 24.3% | 0.67× | 16.4% | 1.73× | 28.4% |
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
| Item | FY ending Mar 2023 | FY ending Mar 2024 | FY ending Mar 2025 | FY ending Mar 2025 | FY ending Mar 2026 |
|---|---|---|---|---|---|
| Revenue | 3,733 | 4,334 | 2,493 | 4,422 | 2,400 |
| Cost of revenue | 2,835 | 3,289 | 1,792 | 3,360 | 1,821 |
| Gross profit | 898 | 1,045 | 701 | 1,062 | 579 |
| SG&A | 734 | 740 | 606 | 804 | 614 |
| Operating income | 165 | 306 | 96 | 258 | -36 |
| Pretax income | 178 | 311 | 94 | 263 | 808 |
| Income tax | 27 | 79 | 30 | 90 | 224 |
| Net income attributable to owners | 95 | 128 | 101 | 101 | 584 |
| Operating margin | 4.4% | 7.1% | 3.8% | 5.8% | -1.5% |
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 2023 | FY ending Mar 2024 | FY ending Mar 2025 | FY ending Mar 2025 | FY ending Mar 2026 |
|---|---|---|---|---|---|
| Cash and equivalents | ¥860.1M | ¥1.04B | ¥750.3M | ¥1.43B | ¥991.9M |
| Total assets | ¥4.05B | ¥4.62B | ¥2.96B | ¥5.69B | ¥3.57B |
| Net assets | ¥2.51B | ¥2.88B | ¥1.51B | ¥3.71B | ¥2.13B |
| Share capital | ¥100M | ¥100M | ¥301.3M | ¥301.3M | ¥301.3M |
| Property, plant and equipment | ¥1.11B | ¥1.15B | ¥1.21B | ¥1.73B | ¥1.62B |
| Intangible assets excluding goodwill | ¥30.1M | ¥34.8M | ¥7.4M | ¥36.9M | ¥12.8M |
| Investment securities | ¥121.8M | ¥136.2M | ¥151.2M | ¥151.2M | ¥218M |
| Current assets | ¥2.7B | ¥3.21B | ¥1.45B | ¥3.65B | ¥1.64B |
| Current liabilities | ¥728.9M | ¥1.17B | ¥1.2B | ¥1.41B | ¥562.7M |
| Trade payables | ¥259.3M | ¥385.8M | — | ¥229.7M | — |
| Short-term borrowings | ¥30M | ¥150M | ¥650M | ¥650M | — |
| Long-term borrowings | ¥306.4M | ¥202.1M | ¥151.2M | ¥151.2M | ¥789.2M |
| Bonds | ¥230M | ¥70M | ¥70M | ¥70M | ¥70M |
| Interest-bearing debt | ¥566.4Mderived | ¥422.1Mderived | ¥871.2Mderived | ¥871.2Mderived | — |
| Total liabilities | ¥1.54B | ¥1.74B | ¥1.45B | ¥1.97B | ¥1.44B |
| Non-controlling interests | ¥867M | ¥1.03B | — | ¥1.22B | — |
| Equity attributable to owners of parent | ¥1.51B | ¥1.62B | ¥1.49B | ¥2.11B | ¥2.06B |
| Retained earnings | ¥847.7M | ¥964.6M | ¥427.9M | ¥1.05B | ¥994M |
| Treasury stock | -¥5.4M | -¥5.6M | -¥5.6M | -¥5.6M | -¥5.6M |
EDINET (FSA Japan)
有価証券報告書－第98期(2025/04/01－2026/03/31)
EDINET (FSA Japan)
有価証券報告書－第97期(2024/04/01－2025/03/31)
EDINET (FSA Japan)
訂正有価証券報告書－第96期(2023/04/01－2024/03/31)
EDINET (FSA Japan)
有価証券報告書－第95期(2022/04/01－2023/03/31)
EDINET (FSA Japan)
訂正有価証券報告書－第94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93期(令和2年4月1日－令和3年3月31日)
Extracted from XBRL: 47 / Derived from other figures: 1
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