Nippon Beet Sugar ManufacturingNippon Beet Sugar Manufacturing Co.,Ltd.2108東証プライム食料品FY ending Mar 2026, consolidated, J-GAAP
Operating profit was close to zero, a slight profit per ¥100 of sales. Revenue changed +6.0% from the prior year, operating profit -90.3%.
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 |
|---|---|---|---|---|---|
| 2022 | 3.4% | 0.58× | 2.0% | 1.73× | 3.4% |
| 2023 | 1.9% | 0.64× | 1.2% | 1.75× | 2.2% |
| 2024 | 2.6% | 0.67× | 1.8% | 1.76× | 3.1% |
| 2025 | 4.2% | 0.63× | 2.6% | 1.73× | 4.6% |
| 2026 | 7.3% | 0.69× | 5.1% | 1.63× | 8.2% |
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 | 58,492 | 65,013 | 69,297 | 64,796 | 68,696 |
| Cost of revenue | 43,216 | 49,873 | 55,515 | 51,575 | 54,759 |
| Gross profit | 15,276 | 15,139 | 13,781 | 13,220 | 13,937 |
| SG&A | 13,046 | 13,632 | 12,870 | 12,684 | 13,885 |
| Operating income | 2,229 | 1,506 | 910 | 535 | 52 |
| Pretax income | 3,087 | 1,908 | 2,633 | 3,952 | 7,060 |
| Income tax | 1,112 | 647 | 821 | 1,248 | 2,027 |
| Net income attributable to owners | 1,975 | 1,260 | 1,811 | 2,703 | 5,032 |
| Operating margin | 3.8% | 2.3% | 1.3% | 0.8% | 0.1% |
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 | ¥11.2B | ¥10.6B | ¥12.9B | ¥8.36B | ¥4.55B |
| Total assets | ¥100.5B | ¥103.1B | ¥103B | ¥101.2B | ¥97.7B |
| Net assets | ¥67.9B | ¥68.1B | ¥72.5B | ¥73.8B | ¥77.5B |
| Share capital | ¥8.28B | ¥8.28B | ¥8.28B | ¥8.28B | ¥8.28B |
| Property, plant and equipment | ¥23.6B | ¥24.4B | ¥24.3B | ¥20.2B | ¥20.5B |
| Intangible assets excluding goodwill | ¥425M | ¥513M | ¥547M | ¥1.56B | ¥1.68B |
| Investment securities | ¥19.8B | ¥19.5B | ¥25B | ¥25.5B | ¥24.3B |
| Current assets | ¥55B | ¥57.1B | ¥50.9B | ¥51.3B | ¥47.7B |
| Current liabilities | ¥22.6B | ¥25.7B | ¥19.6B | ¥16.4B | ¥11.3B |
| Trade payables | ¥1.75B | — | — | — | — |
| Short-term borrowings | ¥14.7B | ¥18.6B | ¥10.9B | ¥9.04B | ¥1.51B |
| Long-term borrowings | ¥226M | ¥119M | ¥48M | ¥11M | — |
| Total liabilities | ¥32.5B | ¥35B | ¥30.5B | ¥27.4B | ¥20.2B |
| Equity attributable to owners of parent | ¥58.1B | ¥58.5B | ¥58.6B | ¥59.6B | ¥62.7B |
| Retained earnings | ¥44.9B | ¥45.5B | ¥46.7B | ¥48.7B | ¥47.5B |
| Treasury stock | -¥3.53B | -¥3.74B | -¥4.72B | -¥5.72B | -¥1.5B |
EDINET (FSA Japan)
有価証券報告書－第128期(2025/04/01－2026/03/31)
EDINET (FSA Japan)
有価証券報告書－第127期(2024/04/01－2025/03/31)
EDINET (FSA Japan)
有価証券報告書－第126期(2023/04/01－2024/03/31)
EDINET (FSA Japan)
有価証券報告書－第125期(2022/04/01－2023/03/31)
EDINET (FSA Japan)
有価証券報告書－第124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123期(令和2年4月1日－令和3年3月31日)
Extracted from XBRL: 49 / Derived from other figures: 1
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