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Nissei ASB MachineNISSEI ASB MACHINE CO., LTD.6284東証プライム機械FY ending Sep 2025, consolidated, J-GAAP

Nissei ASB Machine revenue and profit

Out of every ¥100 of sales, about ¥24 is left as operating profit. Revenue changed +18.7% from the prior year, operating profit +34.6%.

Five-year trend

Revenue¥43.7B
FY ending Sep 2021: ¥35.9B¥35.9BFY ending Sep 2022: ¥30.3B¥30.3BFY ending Sep 2023: ¥34.8B¥34.8BFY ending Sep 2024: ¥36.8B¥36.8BFY ending Sep 2025: ¥43.7B¥43.7BFY21FY22FY23FY24FY25
Operating income¥10.6B
FY ending Sep 2021: ¥8.73B¥8.73BFY ending Sep 2022: ¥5.56B¥5.56BFY ending Sep 2023: ¥7.17B¥7.17BFY ending Sep 2024: ¥7.91B¥7.91BFY ending Sep 2025: ¥10.6B¥10.6BFY21FY22FY23FY24FY25
Operating margin24.4%
FY ending Sep 2021: 24.3%24.3%FY ending Sep 2022: 18.4%18.4%FY ending Sep 2023: 20.6%20.6%FY ending Sep 2024: 21.5%21.5%FY ending Sep 2025: 24.4%24.4%FY21FY22FY23FY24FY25

What drives ROE

Net margin × asset turnover = ROA; ROA × financial leverage = ROE

Net margin17.7%
Asset turnover0.58×
ROA10.2%
ROA10.2%
Financial leverage1.37×
ROE14.0%

Denominators: average assets and average equity. Derived from reported values; ROE is shown only for positive profit and equity.

Net margin17.7%
2021: 18.6%18.6%2022: 20.2%20.2%2023: 14.6%14.6%2024: 15.7%15.7%2025: 17.7%17.7%2122232425
Asset turnover0.58×
2021: 0.56×0.56×2022: 0.45×0.45×2023: 0.50×0.50×2024: 0.51×0.51×2025: 0.58×0.58×2122232425
ROA10.2%
2021: 10.4%10.4%2022: 9.2%9.2%2023: 7.3%7.3%2024: 8.1%8.1%2025: 10.2%10.2%2122232425
Financial leverage1.37×
2021: 1.60×1.60×2022: 1.57×1.57×2023: 1.49×1.49×2024: 1.42×1.42×2025: 1.37×1.37×2122232425
ROE14.0%
2021: 16.6%16.6%2022: 14.4%14.4%2023: 10.9%10.9%2024: 11.5%11.5%2025: 14.0%14.0%2122232425
PeriodNet marginAsset turnoverROAFinancial leverageROE
202118.6%0.56×10.4%1.60×16.6%
202220.2%0.45×9.2%1.57×14.4%
202314.6%0.50×7.3%1.49×10.9%
202415.7%0.51×8.1%1.42×11.5%
202517.7%0.58×10.2%1.37×14.0%

Financial leverage can raise ROE; a higher value alone does not describe a company's overall condition.

Asset intensity and goodwill

Annual trends in tangible-asset ratios and goodwill balance.

PPE ÷ revenue33.6%
2020: 51.4%51.4%2021: 42.2%42.2%2022: 60.9%60.9%2023: 50.3%50.3%2024: 42.8%42.8%2025: 33.6%33.6%202122232425
PPE ÷ total assets18.7%
2020: 24.2%24.2%2021: 23.6%23.6%2022: 26.7%26.7%2023: 24.9%24.9%2024: 21.6%21.6%2025: 18.7%18.7%202122232425

Ratios are derived from reported values. Goodwill is shown only when separately reported; it is not inferred from combined intangible assets. Definition

Investment and working-capital efficiency

Track R&D investment and how long operating capital remains tied up before sales turn into cash.

R&D spending¥790M
2020: ¥979M¥979M2021: ¥800M¥800M2022: ¥495M¥495M2023: ¥278M¥278M2024: ¥467M¥467M2025: ¥790M¥790M202122232425
R&D / revenue1.8%
2020: 3.6%3.6%2021: 2.2%2.2%2022: 1.6%1.6%2023: 0.8%0.8%2024: 1.3%1.3%2025: 1.8%1.8%202122232425
Receivable days—
2020: 105d105d2021: 70d70d202122232425
Payable days35d
2020: 76d76d2021: 67d67d2022: 36d36d2023: 39d39d2024: 43d43d2025: 35d35d202122232425

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.

Income statement (JPY millions)

ItemFY ending Sep 2021FY ending Sep 2022FY ending Sep 2023FY ending Sep 2024FY ending Sep 2025
Revenue35,89030,27734,79836,77843,654
Cost of revenue19,31316,86819,14919,39723,073
Gross profit16,57713,40815,64917,38120,581
SG&A7,8417,8528,4829,4739,940
Operating income8,7355,5567,1667,90710,641
Pretax income9,5768,9276,9538,00810,912
Income tax2,8882,7911,8682,2263,162
Net income attributable to owners6,6806,1305,0855,7797,740
Operating margin24.3%18.4%20.6%21.5%24.4%

Balance sheet (reported items)

Year-end figures from filings. Unreported items are omitted. Interest-bearing debt excludes lease liabilities.

Assets

Cash 41%
Property, plant and equipment 19%
0%
1%
Other assets 39%

Funding

3%
Other liabilities 22%
Equity 75%
0%

Each bar totals 100% of assets; other is the residual.

ItemFY ending Sep 2021FY ending Sep 2022FY ending Sep 2023FY ending Sep 2024FY ending Sep 2025
Cash and equivalents¥20.4B¥19.2B¥23.6B¥28.4B¥32.5B
Total assets¥64.3B¥69B¥70.2B¥72.8B¥78.4B
Net assets¥37.9B¥45.9B¥50.4B¥52.8B¥58.9B
Share capital¥3.86B¥3.86B¥3.86B¥3.86B¥3.86B
Trade receivables¥6.84B————
Property, plant and equipment¥15.1B¥18.4B¥17.5B¥15.7B¥14.7B
Intangible assets excluding goodwill¥120M¥111M¥101M¥127M¥177M
Investment securities¥259M¥277M¥466M¥449M¥775M
Current assets¥46.3B¥48.3B¥50.7B¥55.1B¥61.5B
Current liabilities¥13.7B¥11.9B¥10.3B¥11.9B¥12.9B
Trade payables¥3.52B¥1.69B¥2.04B¥2.27B¥2.22B
Short-term borrowings¥2.13B¥1.8B¥1.49B¥1.49B¥1.49B
Long-term borrowings¥10.9B¥9.11B¥7.61B¥6.12B¥4.62B
Total liabilities¥26.4B¥23.1B¥19.8B¥19.9B¥19.4B
Non-controlling interests¥28M¥37M¥40M¥45M¥57M
Equity attributable to owners of parent¥40.2B¥44.9B¥48.4B¥52.4B¥57.9B
Retained earnings¥33.5B¥38.1B¥41.7B¥45.7B¥50.9B
Treasury stock-¥300M-¥301M-¥301M-¥302M—

Sources

Show source documents (6)

  • EDINET (FSA Japan)

    有価証券報告書－第47期(2024/10/01－2025/09/30)

    ID S100XB872025-12-18Open

  • EDINET (FSA Japan)

    有価証券報告書－第46期(2023/10/01－2024/09/30)

    ID S100UYVU2024-12-19Open

  • EDINET (FSA Japan)

    有価証券報告書－第45期(2022/10/01－2023/09/30)

    ID S100SHR22023-12-20Open

  • EDINET (FSA Japan)

    有価証券報告書－第44期(令和3年10月1日－令和4年9月30日)

    ID S100PTGH2022-12-19Open

  • EDINET (FSA Japan)

    有価証券報告書－第43期(令和2年10月1日－令和3年9月30日)

    ID S100N2TT2021-12-17Open

  • EDINET (FSA Japan)

    有価証券報告書－第42期(令和1年10月1日－令和2年9月30日)

    ID S100KDKK2020-12-17Open

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