NippiNippi,Incorporated7932東証スタンダードその他製品FY ending Mar 2026, consolidated, J-GAAP
Out of every ¥100 of sales, about ¥9 is left as operating profit. Revenue changed -3.8% from the prior year, operating profit +14.5%.
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 | 2.9% | 0.58× | 1.7% | 2.77× | 4.6% |
| 2023 | 2.6% | 0.65× | 1.7% | 2.74× | 4.6% |
| 2024 | 5.2% | 0.69× | 3.6% | 2.65× | 9.5% |
| 2025 | 5.0% | 0.69× | 3.4% | 2.47× | 8.5% |
| 2026 | 6.0% | 0.67× | 4.0% | 2.35× | 9.5% |
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 | 39,349 | 44,811 | 49,046 | 49,141 | 47,252 |
| Cost of revenue | 29,454 | 34,403 | 36,315 | 35,967 | 33,241 |
| Gross profit | 9,894 | 10,407 | 12,731 | 13,174 | 14,010 |
| SG&A | 8,135 | 8,935 | 9,118 | 9,546 | 9,856 |
| Operating income | 1,759 | 1,471 | 3,612 | 3,627 | 4,153 |
| Pretax income | 1,677 | 1,768 | 3,651 | 3,683 | 3,879 |
| Income tax | 508 | 551 | 1,044 | 1,166 | 968 |
| Net income attributable to owners | 1,144 | 1,169 | 2,548 | 2,457 | 2,832 |
| Operating margin | 4.5% | 3.3% | 7.4% | 7.4% | 8.8% |
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 | ¥6.62B | ¥6.84B | ¥8.61B | ¥8.76B | ¥8.58B |
| Total assets | ¥68.4B | ¥69.6B | ¥72.4B | ¥70.2B | ¥70.1B |
| Net assets | ¥34B | ¥35.1B | ¥38.3B | ¥40.6B | ¥41.9B |
| Share capital | ¥4.4B | ¥4.4B | ¥4.4B | ¥4.4B | ¥4.4B |
| Trade receivables | ¥7.86B | ¥8.6B | ¥9.82B | ¥7.99B | ¥7.44B |
| Property, plant and equipment | ¥39.2B | ¥38.6B | ¥37.7B | ¥36.9B | ¥35.9B |
| Intangible assets excluding goodwill | ¥268M | ¥241M | ¥204M | ¥209M | ¥188M |
| Investment securities | ¥3.41B | ¥3.45B | ¥4.32B | ¥4.79B | ¥6.03B |
| Current assets | ¥25B | ¥26.8B | ¥29.6B | ¥27.6B | ¥27.2B |
| Current liabilities | ¥15.9B | ¥17.4B | ¥17.7B | ¥14.7B | ¥13B |
| Trade payables | ¥6.66B | ¥8.09B | ¥8.02B | ¥6.59B | ¥4.13B |
| Short-term borrowings | ¥1.95B | ¥1.89B | ¥1.53B | ¥949M | ¥725M |
| Long-term borrowings | ¥9.66B | ¥8.31B | ¥7.59B | ¥6.06B | ¥6.29B |
| Bonds | ¥100M | ¥100M | ¥100M | ¥100M | ¥100M |
| Interest-bearing debt | ¥11.7Bderived | ¥10.3Bderived | ¥9.22Bderived | ¥7.11Bderived | ¥7.12Bderived |
| Total liabilities | ¥34.4B | ¥34.5B | ¥34.1B | ¥29.6B | ¥28.2B |
| Non-controlling interests | ¥583M | ¥614M | ¥684M | ¥730M | ¥818M |
| Equity attributable to owners of parent | ¥24.7B | ¥25.7B | ¥27.9B | ¥29.8B | ¥29.9B |
| Retained earnings | ¥18.4B | ¥19.4B | ¥21.6B | ¥23.5B | ¥24.6B |
| Treasury stock | -¥38M | -¥38M | -¥39M | -¥40M | -¥1.04B |
EDINET (FSA Japan)
有価証券報告書－第179期(2025/04/01－2026/03/31)
EDINET (FSA Japan)
有価証券報告書－第178期(2024/04/01－2025/03/31)
EDINET (FSA Japan)
有価証券報告書－第177期(2023/04/01－2024/03/31)
EDINET (FSA Japan)
訂正有価証券報告書－第176期(2022/04/01－2023/03/31)
EDINET (FSA Japan)
有価証券報告書－第175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174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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