OAT AgrioOAT Agrio Co., Ltd.4979東証スタンダード化学FY ending Dec 2025, consolidated, J-GAAP
Out of every ¥100 of sales, about ¥11 is left as operating profit. Revenue changed +7.3% from the prior year, operating profit +10.8%.
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 | 6.4% | 0.80× | 5.1% | 3.41× | 17.5% |
| 2022 | 8.4% | 0.91× | 7.6% | 3.18× | 24.2% |
| 2023 | 8.6% | 0.89× | 7.7% | 2.93× | 22.4% |
| 2024 | 7.0% | 0.87× | 6.0% | 2.75× | 16.6% |
| 2025 | 7.3% | 0.89× | 6.5% | 2.61× | 16.9% |
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 | 22,678 | 26,960 | 28,988 | 29,773 | 31,950 |
| Cost of revenue | 11,971 | 14,299 | 15,041 | 15,331 | 16,583 |
| Gross profit | 10,707 | 12,660 | 13,947 | 14,442 | 15,366 |
| SG&A | 8,705 | 9,314 | 10,180 | 11,327 | 11,916 |
| Operating income | 2,001 | 3,346 | 3,766 | 3,114 | 3,450 |
| Pretax income | 2,269 | 3,378 | 3,796 | 3,217 | 3,518 |
| Income tax | 722 | 1,009 | 1,235 | 990 | 1,058 |
| Net income attributable to owners | 1,456 | 2,261 | 2,488 | 2,077 | 2,327 |
| Operating margin | 8.8% | 12.4% | 13.0% | 10.5% | 10.8% |
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 | ¥3.51B | ¥3.37B | ¥3.72B | ¥4.48B | ¥4.52B |
| Total assets | ¥28.3B | ¥31B | ¥34B | ¥34.7B | ¥37.3B |
| Net assets | ¥9.1B | ¥11.9B | ¥14.9B | ¥17.1B | ¥20B |
| Share capital | ¥461M | ¥461M | ¥461M | ¥461M | ¥461M |
| Trade receivables | ¥5.28B | — | — | — | — |
| Property, plant and equipment | ¥3.71B | ¥3.78B | ¥3.98B | ¥4.14B | ¥4.43B |
| Intangible assets excluding goodwill | ¥9.19B | ¥9.18B | ¥9.23B | ¥8.6B | ¥8.88B |
| Goodwill | ¥6.08B | ¥5.96B | ¥5.92B | ¥5.47B | ¥5.43B |
| Investment securities | ¥370M | ¥428M | ¥522M | ¥484M | ¥733M |
| Current assets | ¥14.5B | ¥16.9B | ¥19.6B | ¥20.7B | ¥22.2B |
| Current liabilities | ¥10.4B | ¥11.6B | ¥15.2B | ¥13.5B | ¥14.6B |
| Trade payables | ¥3.08B | ¥2.95B | ¥2.19B | ¥2.25B | ¥3.06B |
| Short-term borrowings | ¥4.73B | ¥5.87B | ¥9.95B | ¥8.53B | ¥7.78B |
| Long-term borrowings | ¥7.4B | ¥5.95B | ¥2.35B | ¥2.45B | ¥1.39B |
| Total liabilities | ¥19.3B | ¥19.1B | ¥19.1B | ¥17.6B | ¥17.4B |
| Non-controlling interests | ¥825M | ¥917M | ¥983M | ¥1.15B | ¥1.15B |
| Equity attributable to owners of parent | ¥8.31B | ¥10.4B | ¥11.8B | ¥13.1B | ¥14.4B |
| Retained earnings | ¥5.88B | ¥7.91B | ¥9.92B | ¥11.4B | ¥12.9B |
| Treasury stock | -¥433M | -¥408M | -¥973M | -¥1.19B | -¥1.4B |
EDINET (FSA Japan)
有価証券報告書－第16期(2025/01/01－2025/12/31)
EDINET (FSA Japan)
有価証券報告書－第15期(2024/01/01－2024/12/31)
EDINET (FSA Japan)
有価証券報告書－第14期(2023/01/01－2023/12/31)
EDINET (FSA Japan)
有価証券報告書－第13期(2022/01/01－2022/12/31)
EDINET (FSA Japan)
有価証券報告書－第12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11期(令和2年1月1日－令和2年12月31日)
Extracted from XBRL: 54 / Derived from other figures: 1
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