Nippon Paper IndustriesNippon Paper Industries Co., Ltd.3863東証プライムパルプ・紙FY ending Mar 2026, consolidated, J-GAAP
Out of every ¥100 of sales, about ¥2 is left as operating profit. Revenue changed +0.9% from the prior year, operating profit +27.9%.
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 | 0.2% | 0.64× | 0.1% | 4.58× | 0.6% |
| 2023 | — | —× | -3.0% | —× | — |
| 2024 | 1.9% | 0.69× | 1.3% | 5.39× | 7.2% |
| 2025 | 0.4% | 0.69× | 0.3% | 5.22× | 1.4% |
| 2026 | 1.0% | 0.69× | 0.7% | 5.12× | 3.5% |
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 | 1,045,086 | 1,152,645 | 1,167,314 | 1,182,431 | 1,192,606 |
| Cost of revenue | 872,011 | 1,008,246 | 985,917 | 991,368 | 993,594 |
| Gross profit | 173,074 | 144,399 | 181,396 | 191,062 | 199,012 |
| SG&A | 160,984 | 171,254 | 164,130 | 171,356 | 173,806 |
| Operating income | 12,090 | -26,855 | 17,266 | 19,706 | 25,205 |
| Pretax income | 7,797 | -41,365 | 31,196 | 12,688 | 24,460 |
| Income tax | 4,545 | 7,282 | 4,162 | 5,533 | 10,660 |
| Net income attributable to owners | 1,990 | -50,406 | 22,747 | 4,539 | 11,743 |
| Operating margin | 1.2% | -2.3% | 1.5% | 1.7% | 2.1% |
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 | ¥136.2B | ¥144.3B | ¥164.9B | ¥185.9B | ¥207.4B |
| Total assets | ¥1.64T | ¥1.67T | ¥1.73T | ¥1.7T | ¥1.74T |
| Net assets | ¥438.6B | ¥415.2B | ¥495.6B | ¥510.4B | ¥540.5B |
| Share capital | ¥104.9B | ¥104.9B | ¥104.9B | ¥104.9B | ¥104.9B |
| Trade receivables | ¥245.2B | ¥189.1B | ¥205B | ¥180.3B | ¥181.2B |
| Property, plant and equipment | ¥775B | ¥796.8B | ¥805.3B | ¥784B | ¥788.9B |
| Intangible assets excluding goodwill | ¥23.3B | ¥22.5B | ¥22.6B | ¥13.2B | ¥11.6B |
| Goodwill | ¥8.65B | ¥8.26B | ¥7.82B | — | — |
| Investment securities | ¥180.4B | ¥166.6B | ¥174.7B | ¥173B | ¥179.6B |
| Current assets | ¥617.9B | ¥627.7B | ¥638.6B | ¥638.3B | ¥665.1B |
| Current liabilities | ¥469.1B | ¥504.6B | ¥494.8B | ¥479.2B | ¥462.5B |
| Trade payables | ¥141.4B | ¥154.2B | ¥157.8B | ¥142.2B | ¥135.7B |
| Short-term borrowings | ¥185.7B | ¥214.4B | ¥207.2B | ¥231.3B | ¥192.3B |
| Long-term borrowings | ¥597.3B | ¥607.9B | ¥577.1B | ¥560.7B | ¥610.9B |
| Bonds | ¥50B | ¥50B | ¥65B | ¥55B | ¥25B |
| Interest-bearing debt | ¥833Bderived | ¥872.2Bderived | ¥849.3Bderived | ¥847Bderived | ¥828.3Bderived |
| Total liabilities | ¥1.2T | ¥1.25T | ¥1.24T | ¥1.19T | ¥1.2T |
| Non-controlling interests | ¥11.7B | ¥20.5B | ¥26.9B | ¥28.4B | ¥32B |
| Equity attributable to owners of parent | ¥357.9B | ¥303.8B | ¥326.5B | ¥331B | ¥340.8B |
| Retained earnings | ¥38.4B | -¥15.8B | ¥7.1B | ¥11.5B | ¥21.6B |
| Treasury stock | -¥1.78B | -¥1.76B | -¥1.9B | -¥1.84B | -¥1.97B |
EDINET (FSA Japan)
有価証券報告書－第102期(2025/04/01－2026/03/31)
EDINET (FSA Japan)
有価証券報告書－第101期(2024/04/01－2025/03/31)
EDINET (FSA Japan)
有価証券報告書－第100期(2023/04/01－2024/03/31)
EDINET (FSA Japan)
有価証券報告書－第99期(2022/04/01－2023/03/31)
EDINET (FSA Japan)
訂正有価証券報告書－第98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97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
Spotted an error? Report it (corrections keep the original record)
Markdown with figures, units, periods and sources, ready to paste into ChatGPT or Claude.