Okayama Paper IndustriesOkayama Paper Industries Co.,Ltd.3892東証スタンダードパルプ・紙FY ending May 2026, non-consolidated, J-GAAP
Out of every ¥100 of sales, about ¥8 is left as operating profit. Revenue changed -2.6% from the prior year, operating profit -8.9%.
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 | 5.9% | 0.68× | 4.0% | 1.69× | 6.7% |
| 2023 | 4.6% | 0.73× | 3.3% | 1.69× | 5.6% |
| 2024 | 10.1% | 0.70× | 7.1% | 1.74× | 12.2% |
| 2025 | 6.9% | 0.67× | 4.6% | 1.67× | 7.7% |
| 2026 | 7.3% | 0.64× | 4.7% | 1.60× | 7.5% |
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 May 2022 | FY ending May 2023 | FY ending May 2024 | FY ending May 2025 | FY ending May 2026 |
|---|---|---|---|---|---|
| Revenue | 10,084 | 10,870 | 11,512 | 11,523 | 11,222 |
| Cost of revenue | 7,830 | 8,575 | 8,195 | 8,662 | 8,481 |
| Gross profit | 2,254 | 2,295 | 3,317 | 2,860 | 2,741 |
| SG&A | 1,566 | 1,681 | 1,635 | 1,828 | 1,800 |
| Operating income | 688 | 614 | 1,682 | 1,033 | 941 |
| Pretax income | 851 | 713 | 1,659 | 1,133 | 1,133 |
| Income tax | 260 | 218 | 502 | 335 | 312 |
| Net income attributable to owners | 591 | 495 | 1,157 | 799 | 822 |
| Operating margin | 6.8% | 5.6% | 14.6% | 9.0% | 8.4% |
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 May 2022 | FY ending May 2023 | FY ending May 2024 | FY ending May 2025 | FY ending May 2026 |
|---|---|---|---|---|---|
| Cash and equivalents | ¥5.03B | ¥4.96B | ¥6.6B | ¥4.47B | ¥5.26B |
| Total assets | ¥14.9B | ¥15B | ¥17.8B | ¥16.6B | ¥18.5B |
| Net assets | ¥10.5B | ¥10.5B | ¥12.2B | ¥12.9B | ¥14.5B |
| Share capital | ¥821.1M | ¥821.1M | ¥821.1M | ¥821.1M | ¥821.1M |
| Property, plant and equipment | ¥2.39B | ¥2.29B | ¥2.43B | ¥2.78B | ¥3.06B |
| Intangible assets excluding goodwill | ¥6.4M | ¥3.9M | ¥2.6M | ¥4.8M | ¥3.7M |
| Investment securities | ¥2.7B | ¥2.67B | ¥3.56B | ¥3.66B | ¥5.02B |
| Current assets | ¥9.73B | ¥10B | ¥11.8B | ¥10.1B | ¥10.4B |
| Current liabilities | ¥3.55B | ¥3.63B | ¥4.47B | ¥2.91B | ¥2.96B |
| Total liabilities | ¥4.42B | ¥4.46B | ¥5.59B | ¥3.65B | ¥4.04B |
| Equity attributable to owners of parent | ¥8.81B | ¥8.91B | ¥10B | ¥10.7B | ¥11.3B |
| Retained earnings | ¥7.42B | ¥7.83B | ¥8.9B | ¥9.56B | ¥10.2B |
| Treasury stock | -¥191.3M | -¥509.2M | -¥502.9M | -¥497.5M | -¥493.9M |
EDINET (FSA Japan)
有価証券報告書－第185期(2025/06/01－2026/05/31)
EDINET (FSA Japan)
有価証券報告書－第184期(2024/06/01－2025/05/31)
EDINET (FSA Japan)
訂正有価証券報告書－第183期(2023/06/01－2024/05/31)
EDINET (FSA Japan)
有価証券報告書－第182期(2022/06/01－2023/05/31)
EDINET (FSA Japan)
有価証券報告書－第181期(令和3年6月1日－令和4年5月31日)
EDINET (FSA Japan)
有価証券報告書－第180期(令和2年6月1日－令和3年5月31日)
Extracted from XBRL: 47 / Derived from other figures: 1
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