Nisso GroupNISSO GROUP CO.,LTD.3440東証スタンダード金属製品FY ending Aug 2025, consolidated, J-GAAP
Out of every ¥100 of sales, about ¥6 is left as operating profit. Revenue changed +30.2% from the prior year, operating profit +8.5%.
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 | 5.7% | 0.62× | 3.5% | 1.27× | 4.4% |
| 2022 | 2.1% | 0.55× | 1.2% | 1.38× | 1.6% |
| 2023 | 12.1% | 0.69× | 8.4% | 1.75× | 14.6% |
| 2024 | 6.2% | 0.80× | 4.9% | 1.91× | 9.4% |
| 2025 | 4.0% | 0.93× | 3.7% | 2.00× | 7.4% |
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 Aug 2021 | FY ending Aug 2022 | FY ending Aug 2023 | FY ending Aug 2024 | FY ending Aug 2025 |
|---|---|---|---|---|---|
| Revenue | 7,535 | 7,375 | 12,549 | 17,694 | 23,037 |
| Cost of revenue | 5,888 | 5,712 | 9,854 | 12,882 | 17,414 |
| Gross profit | 1,647 | 1,663 | 2,695 | 4,812 | 5,622 |
| SG&A | 1,193 | 1,304 | 2,382 | 3,536 | 4,238 |
| Operating income | 454 | 359 | 313 | 1,275 | 1,383 |
| Pretax income | 516 | 368 | 1,945 | 1,369 | 1,497 |
| Income tax | 89 | 213 | 422 | 275 | 579 |
| Net income attributable to owners | 427 | 155 | 1,523 | 1,094 | 917 |
| Operating margin | 6.0% | 4.9% | 2.5% | 7.2% | 6.0% |
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 Aug 2021 | FY ending Aug 2022 | FY ending Aug 2023 | FY ending Aug 2024 | FY ending Aug 2025 |
|---|---|---|---|---|---|
| Cash and equivalents | ¥5.7B | ¥5.05B | ¥6.37B | ¥5.52B | ¥7.06B |
| Total assets | ¥12.2B | ¥14.5B | ¥21.9B | ¥22.4B | ¥26.9B |
| Net assets | ¥9.74B | ¥9.73B | ¥11.2B | ¥12.1B | ¥12.6B |
| Share capital | ¥1.18B | ¥1.18B | ¥1.18B | ¥1.18B | ¥1.19B |
| Trade receivables | ¥1.05B | — | — | — | — |
| Property, plant and equipment | ¥3.35B | ¥4.27B | ¥6.71B | ¥6.93B | ¥7.47B |
| Intangible assets excluding goodwill | ¥86.9M | ¥308.3M | ¥550.3M | ¥646M | ¥2.15B |
| Goodwill | ¥11.3M | ¥237.5M | ¥447.3M | ¥535M | ¥2.06B |
| Investment securities | ¥43.6M | ¥43.4M | ¥99.4M | ¥196M | ¥991M |
| Current assets | ¥8.66B | ¥9.69B | ¥14.2B | ¥14.3B | ¥15.8B |
| Current liabilities | ¥1.93B | ¥2.26B | ¥5.47B | ¥6.29B | ¥8.62B |
| Trade payables | ¥173.5M | ¥275.7M | ¥773.6M | ¥704M | ¥1.11B |
| Short-term borrowings | ¥580M | ¥500M | ¥1.95B | ¥2.57B | ¥4.15B |
| Long-term borrowings | ¥338.9M | ¥2.07B | ¥3.98B | ¥3.44B | ¥4.85B |
| Total liabilities | ¥2.49B | ¥4.75B | ¥10.7B | ¥10.3B | ¥14.3B |
| Equity attributable to owners of parent | ¥9.65B | ¥9.67B | ¥11.2B | ¥12.1B | ¥12.6B |
| Retained earnings | ¥8.12B | ¥8.11B | ¥9.53B | ¥9.98B | ¥10.7B |
| Treasury stock | -¥747.4M | -¥713M | -¥654.7M | -¥204M | -¥345M |
EDINET (FSA Japan)
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Extracted from XBRL: 52 / Derived from other figures: 1
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