Nihon Suido ConsultantsNihon Suido Consultants Co., Ltd.261A東証スタンダードサービス業FY ending Dec 2025, consolidated, J-GAAP
Out of every ¥100 of sales, about ¥10 is left as operating profit. Revenue changed +3.7% from the prior year, operating profit +9.3%.
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 | 5.0% | 1.02× | 5.1% | 1.65× | 8.4% |
| 2024 | 6.3% | 1.06× | 6.7% | 1.64× | 11.0% |
| 2025 | 7.1% | 1.02× | 7.3% | 1.70× | 12.3% |
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 Dec 2023 | FY ending Dec 2024 | FY ending Dec 2025 |
|---|---|---|---|
| Revenue | 21,884 | 23,533 | 24,414 |
| Cost of revenue | 15,762 | 16,871 | 17,307 |
| Gross profit | 6,122 | 6,663 | 7,107 |
| SG&A | 4,254 | 4,486 | 4,727 |
| Operating income | 1,868 | 2,177 | 2,380 |
| Pretax income | 1,640 | 2,176 | 2,507 |
| Income tax | 516 | 660 | 740 |
| Net income attributable to owners | 1,103 | 1,492 | 1,731 |
| Operating margin | 8.5% | 9.2% | 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 Dec 2023 | FY ending Dec 2024 | FY ending Dec 2025 |
|---|---|---|---|
| Cash and equivalents | ¥9.05B | ¥9.77B | ¥9.4B |
| Total assets | ¥21.5B | ¥22.9B | ¥24.8B |
| Net assets | ¥13.2B | ¥14.3B | ¥15B |
| Share capital | ¥100M | ¥100M | ¥100M |
| Property, plant and equipment | ¥1.38B | ¥1.58B | ¥1.67B |
| Intangible assets excluding goodwill | ¥246.3M | ¥301.7M | ¥274.7M |
| Investment securities | ¥781.8M | ¥598.5M | ¥648.6M |
| Current assets | ¥17.4B | ¥18.8B | ¥19.4B |
| Current liabilities | ¥6.69B | ¥7.51B | ¥8.64B |
| Total liabilities | ¥8.25B | ¥8.62B | ¥9.83B |
| Non-controlling interests | ¥66.3M | ¥110.3M | ¥144M |
| Equity attributable to owners of parent | ¥13.1B | ¥14B | ¥14.1B |
| Retained earnings | ¥13B | ¥13.9B | ¥14.4B |
| Treasury stock | — | — | -¥413.1M |
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