Nikken KogakuNIKKEN KOGAKU CO., LTD.9767東証スタンダードサービス業FY ending Mar 2026, consolidated, J-GAAP
Out of every ¥100 of sales, about ¥6 is left as operating profit. Revenue changed +12.6% from the prior year, operating profit +3.1%.
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 | 8.0% | 1.14× | 9.1% | 1.97× | 17.9% |
| 2023 | 4.5% | 0.88× | 3.9% | 1.87× | 7.4% |
| 2024 | 4.6% | 0.88× | 4.0% | 1.75× | 7.0% |
| 2025 | 5.1% | 0.80× | 4.1% | 1.61× | 6.6% |
| 2026 | 4.5% | 0.96× | 4.4% | 1.43× | 6.3% |
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 Mar 2022 | FY ending Mar 2023 | FY ending Mar 2024 | FY ending Mar 2025 | FY ending Mar 2026 |
|---|---|---|---|---|---|
| Revenue | 8,317 | 6,250 | 6,193 | 5,516 | 6,211 |
| Cost of revenue | 6,158 | 4,585 | 4,504 | 3,815 | 4,430 |
| Gross profit | 2,159 | 1,665 | 1,689 | 1,701 | 1,781 |
| SG&A | 1,356 | 1,315 | 1,396 | 1,358 | 1,428 |
| Operating income | 803 | 350 | 293 | 343 | 354 |
| Pretax income | 867 | 398 | 399 | 412 | 437 |
| Income tax | 204 | 117 | 114 | 122 | 152 |
| Net income attributable to owners | 662 | 281 | 285 | 284 | 281 |
| Operating margin | 9.6% | 5.6% | 4.7% | 6.2% | 5.7% |
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 | ¥2.72B | ¥2.88B | ¥2.93B | ¥2.74B | ¥2.55B |
| Total assets | ¥7.3B | ¥6.93B | ¥7.2B | ¥6.53B | ¥6.36B |
| Net assets | ¥3.82B | ¥4.08B | ¥4.4B | ¥4.6B | ¥4.94B |
| Share capital | ¥1B | ¥1B | ¥1B | ¥1B | ¥1B |
| Trade receivables | ¥2.43B | ¥1.8B | ¥1.66B | ¥1.29B | ¥868.1M |
| Property, plant and equipment | ¥463.1M | ¥418.6M | ¥269.8M | ¥248.3M | ¥277.7M |
| Intangible assets excluding goodwill | ¥16.9M | ¥20.3M | ¥17.9M | ¥14.6M | ¥15M |
| Investment securities | ¥703.2M | ¥780.9M | ¥998M | ¥980.2M | ¥1.19B |
| Current assets | ¥5.77B | ¥5.23B | ¥5.33B | ¥4.73B | ¥4.3B |
| Current liabilities | ¥2.79B | ¥2.11B | ¥2.26B | ¥1.56B | ¥1.04B |
| Trade payables | ¥2.14B | ¥1.41B | ¥1.67B | ¥965.9M | ¥536M |
| Short-term borrowings | ¥25M | — | — | — | — |
| Long-term borrowings | ¥320.5M | ¥394.5M | ¥218.5M | ¥92.5M | ¥17.5M |
| Total liabilities | ¥3.48B | ¥2.85B | ¥2.8B | ¥1.93B | ¥1.42B |
| Non-controlling interests | — | — | ¥258K | ¥6.7M | ¥10.2M |
| Equity attributable to owners of parent | ¥3.7B | ¥3.93B | ¥4.15B | ¥4.38B | ¥4.61B |
| Retained earnings | ¥2.22B | ¥2.45B | ¥2.67B | ¥2.9B | ¥3.13B |
| Treasury stock | -¥66.3M | -¥66.6M | -¥65.4M | -¥66.3M | -¥66.1M |
EDINET (FSA Japan)
有価証券報告書－第63期(2025/04/01－2026/03/31)
EDINET (FSA Japan)
有価証券報告書－第62期(2024/04/01－2025/03/31)
EDINET (FSA Japan)
有価証券報告書－第61期(2023/04/01－2024/03/31)
EDINET (FSA Japan)
有価証券報告書－第60期(2022/04/01－2023/03/31)
EDINET (FSA Japan)
訂正有価証券報告書－第59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58期(令和2年4月1日－令和3年3月31日)
Extracted from XBRL: 52 / Derived from other figures: 1
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