Nippon Dry-ChemicalNippon Dry-Chemical CO.,LTD.1909東証スタンダード機械FY ending Mar 2026, consolidated, J-GAAP
Out of every ¥100 of sales, about ¥13 is left as operating profit. Revenue changed +8.6% from the prior year, operating profit +30.3%.
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 | 4.2% | 1.08× | 4.6% | 2.54× | 11.6% |
| 2023 | 5.1% | 1.12× | 5.7% | 2.56× | 14.6% |
| 2024 | 5.9% | 1.10× | 6.5% | 2.58× | 16.6% |
| 2025 | 7.1% | 1.06× | 7.5% | 2.29× | 17.3% |
| 2026 | 8.4% | 1.12× | 9.4% | 2.00× | 18.9% |
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 | 44,793 | 50,225 | 55,878 | 55,727 | 60,519 |
| Cost of revenue | 34,934 | 38,586 | 42,895 | 40,912 | 43,235 |
| Gross profit | 9,859 | 11,639 | 12,983 | 14,815 | 17,284 |
| SG&A | 7,031 | 7,781 | 8,208 | 8,686 | 9,299 |
| Operating income | 2,828 | 3,858 | 4,775 | 6,128 | 7,986 |
| Pretax income | 2,610 | 4,052 | 5,115 | 5,746 | 7,741 |
| Income tax | 839 | 1,205 | 1,540 | 1,542 | 2,327 |
| Net income attributable to owners | 1,891 | 2,539 | 3,287 | 3,958 | 5,084 |
| Operating margin | 6.3% | 7.7% | 8.5% | 11.0% | 13.2% |
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 | ¥5.55B | ¥4.01B | ¥4.99B | ¥9.5B | ¥10.6B |
| Total assets | ¥41.5B | ¥47.9B | ¥54B | ¥50.9B | ¥57B |
| Net assets | ¥19.7B | ¥23.4B | ¥27B | ¥30.5B | ¥36.4B |
| Share capital | ¥700.5M | ¥700.5M | ¥700.5M | ¥700.5M | ¥700.5M |
| Property, plant and equipment | ¥9.23B | ¥9.37B | ¥9.23B | ¥9.56B | ¥9.55B |
| Intangible assets excluding goodwill | ¥1.09B | ¥891.7M | ¥736.2M | ¥585.4M | ¥431.5M |
| Goodwill | ¥995M | ¥824.2M | ¥663M | ¥507.4M | ¥357.9M |
| Investment securities | ¥1.05B | ¥1.04B | ¥1.65B | ¥2.05B | ¥2.93B |
| Current assets | ¥29.2B | ¥32.4B | ¥41.4B | ¥34.8B | ¥39.4B |
| Current liabilities | ¥16.1B | ¥19.6B | ¥22.4B | ¥17.1B | ¥17.1B |
| Short-term borrowings | ¥2.96B | ¥2.97B | ¥4.02B | ¥1.31B | ¥1.7B |
| Long-term borrowings | ¥2.15B | ¥1.89B | ¥1.16B | ¥1.75B | ¥1.02B |
| Bonds | ¥1.68B | ¥1.2B | ¥1.79B | — | ¥397.3M |
| Interest-bearing debt | ¥6.79Bderived | ¥6.06Bderived | ¥6.98Bderived | — | ¥3.11Bderived |
| Total liabilities | ¥21.8B | ¥24.5B | ¥27B | ¥20.4B | ¥20.7B |
| Non-controlling interests | ¥2.88B | ¥4.29B | ¥4.8B | ¥4.88B | ¥5.3B |
| Equity attributable to owners of parent | ¥16.3B | ¥18.5B | ¥21.1B | ¥24.7B | ¥29.2B |
| Retained earnings | ¥12.9B | ¥15.2B | ¥18.2B | ¥21.8B | ¥26.3B |
| Treasury stock | -¥256.9M | -¥415.4M | -¥890M | -¥890.2M | -¥883.6M |
EDINET (FSA Japan)
有価証券報告書－第74期(2025/04/01－2026/03/31)
EDINET (FSA Japan)
有価証券報告書－第73期(2024/04/01－2025/03/31)
EDINET (FSA Japan)
訂正有価証券報告書－第72期(2023/04/01－2024/03/31)
EDINET (FSA Japan)
有価証券報告書－第71期(2022/04/01－2023/03/31)
EDINET (FSA Japan)
訂正有価証券報告書－第70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69期(令和2年4月1日－令和3年3月31日)
Extracted from XBRL: 54 / Derived from other figures: 2
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