NisshaNissha Co., Ltd.7915東証プライムその他製品FY ending Dec 2025, consolidated, IFRS
Out of every ¥100 of sales, about ¥2 is left as operating profit. Revenue changed -0.4% from the prior year, operating profit -26.0%.
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 |
|---|---|---|---|---|---|
| 2021 | 8.4% | 0.90× | 7.6% | 2.13× | 16.1% |
| 2022 | 5.2% | 0.88× | 4.6% | 2.09× | 9.7% |
| 2023 | — | —× | -1.3% | —× | — |
| 2024 | 2.0% | 0.83× | 1.6% | 2.09× | 3.4% |
| 2025 | 0.5% | 0.78× | 0.4% | 2.19× | 0.9% |
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 Dec 2021 | FY ending Dec 2022 | FY ending Dec 2023 | FY ending Dec 2024 | FY ending Dec 2025 |
|---|---|---|---|---|---|
| Revenue | 189,285 | 193,963 | 167,726 | 195,598 | 194,898 |
| Cost of revenue | 144,814 | 151,540 | 135,103 | 151,800 | 151,203 |
| Gross profit | 44,470 | 42,422 | 32,622 | 43,798 | 43,695 |
| SG&A | 27,161 | 31,147 | 33,000 | 37,155 | 38,408 |
| Operating income | 17,363 | 9,520 | -3,817 | 5,457 | 4,040 |
| Pretax income | 19,499 | 12,373 | -2,762 | 6,202 | 3,551 |
| Income tax | 3,658 | 2,253 | 252 | 2,190 | 2,168 |
| Net income attributable to owners | 15,859 | 10,140 | -2,988 | 3,851 | 1,001 |
| Operating margin | 9.2% | 4.9% | -2.3% | 2.8% | 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 Dec 2021 | FY ending Dec 2022 | FY ending Dec 2023 | FY ending Dec 2024 | FY ending Dec 2025 |
|---|---|---|---|---|---|
| Cash and equivalents | ¥42.3B | ¥54.3B | ¥37.9B | ¥51B | ¥39.2B |
| Total assets | ¥209.3B | ¥230.2B | ¥217.9B | ¥251.8B | ¥250.1B |
| Net assets | ¥98.3B | ¥111.5B | ¥110.9B | ¥115.8B | ¥117.9B |
| Share capital | ¥12.1B | ¥12.1B | ¥12.1B | ¥12.1B | ¥12.1B |
| Property, plant and equipment | ¥42.8B | ¥43.7B | ¥43.2B | ¥46.7B | ¥49.3B |
| Goodwill | ¥20.2B | ¥21.4B | ¥20.2B | ¥31.8B | ¥33.3B |
| Current assets | ¥103.5B | ¥125.4B | ¥107.4B | ¥128.6B | ¥116.2B |
| Total liabilities | ¥111B | ¥118.7B | ¥107B | ¥136.1B | ¥132.2B |
| Equity attributable to owners of parent | ¥98.3B | ¥111.6B | ¥110.9B | ¥114.3B | ¥115.3B |
| Retained earnings | ¥65.4B | ¥75.7B | ¥69.9B | ¥76.8B | ¥71.5B |
| Treasury stock | -¥1.93B | -¥2.63B | -¥4.02B | -¥5.55B | -¥1.17B |
EDINET (FSA Japan)
有価証券報告書－第107期(2025/01/01－2025/12/31)
EDINET (FSA Japan)
有価証券報告書－第106期(2024/01/01－2024/12/31)
EDINET (FSA Japan)
有価証券報告書－第105期(2023/01/01－2023/12/31)
EDINET (FSA Japan)
有価証券報告書－第104期(2022/01/01－2022/12/31)
EDINET (FSA Japan)
有価証券報告書－第103期(令和3年1月1日－令和3年12月31日)
EDINET (FSA Japan)
有価証券報告書－第102期(令和2年1月1日－令和2年12月31日)
Extracted from XBRL: 43 / Derived from other figures: 2
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