Nippon KayakuNIPPON KAYAKU CO.,LTD.4272東証プライム化学FY ending Mar 2026, consolidated, J-GAAP
Out of every ¥100 of sales, about ¥9 is left as operating profit. Revenue changed +8.7% from the prior year, operating profit +10.1%.
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 | 9.3% | 0.59× | 5.4% | 1.41× | 7.7% |
| 2023 | 7.6% | 0.62× | 4.7% | 1.41× | 6.6% |
| 2024 | 2.0% | 0.59× | 1.2% | 1.52× | 1.8% |
| 2025 | 7.9% | 0.60× | 4.8% | 1.63× | 7.8% |
| 2026 | 10.2% | 0.63× | 6.4% | 1.71× | 10.9% |
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 | 184,805 | 198,380 | 201,791 | 222,584 | 241,851 |
| Cost of revenue | 120,837 | 131,627 | 140,490 | 151,102 | 168,971 |
| Gross profit | 63,967 | 66,752 | 61,301 | 71,482 | 72,880 |
| SG&A | 42,916 | 45,247 | 53,964 | 51,080 | 50,426 |
| Operating income | 21,050 | 21,505 | 7,337 | 20,401 | 22,454 |
| Pretax income | 23,700 | 20,972 | 7,205 | 22,007 | 33,592 |
| Income tax | 6,455 | 5,929 | 3,026 | 4,428 | 8,880 |
| Net income attributable to owners | 17,181 | 14,984 | 4,113 | 17,508 | 24,641 |
| Operating margin | 11.4% | 10.8% | 3.6% | 9.2% | 9.3% |
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 | ¥53B | ¥53.1B | ¥64.8B | ¥57.9B | ¥53.4B |
| Total assets | ¥315.5B | ¥322.9B | ¥363.2B | ¥373.7B | ¥398.7B |
| Net assets | ¥246.4B | ¥255B | ¥270.5B | ¥268.5B | ¥280.1B |
| Share capital | ¥14.9B | ¥14.9B | ¥14.9B | ¥14.9B | ¥14.9B |
| Property, plant and equipment | ¥89.1B | ¥89.3B | ¥98.6B | ¥109.3B | ¥121B |
| Intangible assets excluding goodwill | ¥7.59B | ¥6.54B | ¥3.7B | ¥4.05B | ¥3.75B |
| Goodwill | ¥3.02B | ¥2.49B | ¥783M | ¥640M | ¥499M |
| Investment securities | ¥33.5B | ¥32.1B | ¥45.5B | ¥35.4B | ¥30.6B |
| Current assets | ¥175.8B | ¥186B | ¥203.1B | ¥206.8B | ¥220.2B |
| Current liabilities | ¥45.8B | ¥39B | ¥59.8B | ¥55.6B | ¥65.1B |
| Trade payables | ¥18B | ¥16.2B | ¥19B | ¥19.9B | ¥24.2B |
| Short-term borrowings | ¥3.18B | ¥3.38B | ¥5.45B | ¥7.21B | ¥11B |
| Long-term borrowings | ¥1.47B | ¥8.2B | ¥18B | ¥20.9B | ¥24.2B |
| Bonds | ¥8B | ¥8B | — | ¥14B | ¥14B |
| Interest-bearing debt | ¥12.7Bderived | ¥19.6Bderived | — | ¥42.1Bderived | ¥49.2Bderived |
| Total liabilities | ¥69B | ¥67.8B | ¥92.6B | ¥105.2B | ¥118.6B |
| Non-controlling interests | ¥945M | ¥1.01B | ¥987M | ¥992M | ¥1.1B |
| Equity attributable to owners of parent | ¥223.6B | ¥228.2B | ¥224.6B | ¥227B | ¥224.6B |
| Retained earnings | ¥195.6B | ¥203B | ¥199.2B | ¥202.7B | ¥210.3B |
| Treasury stock | -¥2.62B | -¥5.52B | -¥5.41B | -¥6.53B | -¥16.5B |
EDINET (FSA Japan)
有価証券報告書－第169期(2025/04/01－2026/03/31)
EDINET (FSA Japan)
有価証券報告書－第168期(2024/04/01－2025/03/31)
EDINET (FSA Japan)
有価証券報告書－第167期(2023/04/01－2024/03/31)
EDINET (FSA Japan)
有価証券報告書－第166期(2022/04/01－2023/03/31)
EDINET (FSA Japan)
有価証券報告書－第165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164期(令和2年4月1日－令和3年3月31日)
Extracted from XBRL: 56 / Derived from other figures: 2
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