# OOMITSU CO., LTD.: business model and financials

> Latest period: FY ending May 2026, consolidated, J-GAAP
> Unit: JPY millions
> Sources: 有価証券報告書－第76期(2025/06/01－2026/05/31) (S100YX88)
> Page: https://vizora.meequs.com/en/company/oomitsu
> Retrieved: 2026-09-30T19:04:31.223Z

## Company

Oomitsu, founded in 1950, is a company in Electric Power & Gas listed on TSE Standard. It has 592 employees (consolidated).

| Field | Value |
| --- | ---: |
| Legal name | OOMITSU CO.,LTD. |
| Ticker | 3160 |
| Stock price | View on Yahoo Finance (https://finance.yahoo.co.jp/quote/3160.T) |
| Listing | TSE Standard |
| Head office | 岐阜県大垣市古宮町227番地1 |
| Representative (per filing) | 代表取締役社長執行役員 金森 武 |
| Founded | Dec 1950 |
| Share capital | ¥1.48B |
| Employees (consolidated) | 592 |
| Average salary (parent only) | ¥5.5M |
| Fiscal year end | May |
| Website | www.oomitsu.com (https://www.oomitsu.com/) |
| Corporate number | 6200001013834 |
| EDINET | E24129 |
| Industries (Vizora) | Electric Power & Gas, Specialty Trading & Wholesale, Supermarkets |

> Profile source: annual securities report (S100YX88, filed 2026-08-18). As of filing

## Five-axis industry profile

Primary industry: Specialty Trading & Wholesale (2026-05-31)

| Axis | Industry percentile | Peers |
| --- | ---: | ---: |
| Revenue growth | 72.9 | 179 |
| Profitability | 4.6 | 185 |
| Cash conversion | 20.4 | 179 |
| Efficiency | 91.1 | 185 |

Each axis is shown independently. Missing values are labeled unavailable; no combined score is calculated. Industry rank is not an investment recommendation.

## Key points (generated from figures)

- About 67% of Oomitsu's sales come from Wholesale, with Retail and Seafood wholesale making up much of the rest.
- Operating profit was close to zero, a slight profit per ¥100 of sales.
- Revenue changed +6.2% from the prior year, operating profit -80.3%.

## Company structure

- Segment revenue mix: Wholesale 66.9%、Retail 29.5%、Seafood wholesale 3.6%、Other 0.0%
- Revenue → net income: ¥79549345000 → ¥56853000
- Net income → operating cash flow: ¥56853000 → ¥66047000（difference ¥9194000）
- Main uses of operating cash flow: CapEx ¥1095432000 / dividends ¥218054000 / buybacks ¥235646000
- Change in cash: ¥181256000
Segment shares use total reported segment revenue, which may include inter-segment sales. The cash bridge is operating cash flow minus net income and combines non-cash items and working-capital effects.

## Key figures at a glance

| Metric | Value | Note |
| --- | ---: | ---: |
| Revenue | ¥79.5B |  |
| Operating income | ¥159.4M | Margin 0.2% |
| Net income | ¥56.9M | Margin 0.1% |
| Free cash flow | -¥1.03B |  |
| Largest business | Wholesale | of segment revenue 66.9% |
| Employees (consolidated) | 592 |  |
| EPS | ¥3.77 |  |
| Book value per share | ¥433.81 |  |
| Equity ratio | 21.6% |  |
| Shares outstanding | 14,883,300 |  |
| Treasury shares | 606,700 |  |
| Shareholders | 18,857 |  |
| Average salary (parent only) | ¥5.5M | Filing company only |
| Cash ratio | 2.5% | Cash ÷ revenue 0.9% |
| Vs. industry median margin | -2.7 pp | Specialty Trading & Wholesale |
| ROE | 0.9% | Derived from disclosed figures |
| ROA | 0.2% | Derived from disclosed figures |

## Notable figures

- FY2026, buybacks were 1.1× dividends
- FY2026, one segment accounts for 61% of positive segment profit
- FY2026, segment profit share differs by 32 points

## What changed in 5 years

| Metric | FY ending May 2021 | FY ending May 2026 | Change |
| --- | ---: | ---: | ---: |
| Revenue | ¥54133480000 | ¥79549345000 | +47.0% |
| Operating income | ¥239367000 | ¥159419000 | -33.4% |
| Operating margin | 0.4% | 0.2% | -0.2 pp |
| Employees | 569 people | 592 people | +4.0% |
| Cash and equivalents | ¥288042000 | ¥716179000 | +148.6% |

### Change in segment revenue mix

Span: FY ending May 2021 → FY ending May 2026. Stable segment keys are connected; unmatched shares are marked as new or reorganized. Shares use total segment revenue.

| Flow | Revenue share |
| --- | ---: |
| 外商事業 → 外商事業 | 58.7% |
| アミカ事業 → アミカ事業 | 29.5% |
| アミカ事業 → 事業再編・廃止 | 8.5% |
| 水産品事業 → 水産品事業 | 3.3% |
| その他 → その他 | 0.0% |
| その他 → 事業再編・廃止 | 0.0% |
| 新設・再編 → 外商事業 | 8.2% |
| 新設・再編 → 水産品事業 | 0.3% |

Segment revenue source references: 8 (derived)

## Business growth × margin

X-axis: segment revenue CAGR. Y-axis: latest operating margin. Bubble size: latest revenue. CAGR requires at least two comparable years.

| Segment | CAGR span | Revenue CAGR | Latest revenue | Operating margin | Source refs |
| --- | ---: | ---: | ---: | ---: | ---: |
| Wholesale | 5 years | +10.9% | ¥53217418000 | 1.1% | 2 |
| Retail | 5 years | +2.6% | ¥23434348000 | 4.1% | 2 |
| Seafood wholesale | 5 years | +9.8% | ¥2881488000 | -10.2% | 2 |
| Other | 5 years | +0.5% | ¥16089000 | 58.6% | 2 |

## Income statement（FY ending May 2026, consolidated, J-GAAP）

| Item | Amount (JPY mn) | % of revenue | Source |
| --- | ---: | ---: | ---: |
| Revenue | 79,549 | 100.0% | S100YX88 |
| Cost of revenue | 64,902 | 81.6% | S100YX88 |
| Gross profit | 14,647 | 18.4% | S100YX88 |
| SG&A | 14,488 | 18.2% | S100YX88 |
| Operating income | 159 | 0.2% | S100YX88 |
| Ordinary income | 339 | 0.4% | S100YX88 |
| Pretax income | 184 | 0.2% | S100YX88 |
| Income tax | 127 | 0.2% | S100YX88 |
| Net income | 57 | 0.1% | S100YX88 |
| Net income attributable to owners | 57 | 0.1% | S100YX88 |

## Per ¥100 of revenue（FY ending May 2026）

| Part | JPY |
| --- | ---: |
| Cost of revenue | 82 |
| SG&A | 18 |
| Operating income | 0 |
| (Ref.) Net income | 0 |

### Margin funnel

Gross margin 18.4% → Operating margin 0.2% → Net margin 0.1%
Derived from reported figures (DERIVED).

## Revenue and profit pattern

Pattern: Revenue up, profit down
Revenue growth: +6.2%; Core profit growth: -80.3%
Growth quality: revenue-led
Operating leverage (core profit growth ÷ revenue growth): -12.89×
Calculated from comparable annual consolidated filings.

## Year over year（FY ending May 2025 → FY ending May 2026、JPY mn）

| Metric | Prior | Current | Change | % change |
| --- | ---: | ---: | ---: | ---: |
| Revenue | 74,881 | 79,549 | 4,669 | +6.2% |
| Gross profit | 14,378 | 14,647 | 269 | +1.9% |
| Operating income | 811 | 159 | -652 | -80.3% |
| Net income attributable to owners | 523 | 57 | -466 | -89.1% |
| Operating cash flow | -166 | 66 | 232 | — |
| Free cash flow | -2,061 | -1,029 | 1,032 | — |

## History（JPY mn）

| Period | Revenue | Op. income | Op. margin | Net income | Op. CF | FCF | Source |
| --- | ---: | ---: | ---: | ---: | ---: | ---: | ---: |
| FY ending May 2020 | 60,660 | 401 | 0.7% | 219 | 1,106 | 889 | S100MASZ |
| FY ending May 2021 | 54,133 | 239 | 0.4% | -442 | 892 | 265 | S100P1JJ |
| FY ending May 2022 | 55,693 | 138 | 0.2% | 17 | 312 | -53 | S100RQNL |
| FY ending May 2023 | 64,826 | 762 | 1.2% | 424 | 685 | -263 | S100U99X |
| FY ending May 2024 | 70,506 | 1,084 | 1.5% | 760 | 1,712 | -1,577 | S100WJ4B |
| FY ending May 2025 | 74,881 | 811 | 1.1% | 523 | -166 | -2,061 | S100YX88 |
| FY ending May 2026 | 79,549 | 159 | 0.2% | 57 | 66 | -1,029 | S100YX88 |

## People and productivity（FY ending May 2026, consolidated, J-GAAP）

| Metric | Value |
| --- | ---: |
| Revenue per employee (consolidated) | ¥134.4M |
| Operating income per employee (consolidated) | ¥269.3K |
| Net income per employee (consolidated) | ¥96K |

Employees, revenue and profit are consolidated. Average annual salary is a separate parent-company figure. Calculated from disclosed figures (DERIVED).

| History | FY ending May 2022 | FY ending May 2023 | FY ending May 2024 | FY ending May 2025 | FY ending May 2026 |
| --- | ---: | ---: | ---: | ---: | ---: |
| Employees (consolidated) | 554 | 553 | 549 | 572 | 592 |
| Average salary (parent company) | ¥5M | ¥5.1M | ¥5.3M | ¥5.5M | ¥5.5M |
| Average age (parent company) | 41.5 years | 42.0 years | 42.6 years | 43.2 years | 43.8 years |
| Average tenure (parent company) | 12.0 years | 12.5 years | 13.0 years | 13.1 years | 13.4 years |

Year over year: Employees (consolidated) +3.5% · Revenue (consolidated) +6.2%

## Segments（FY ending May 2026, consolidated, J-GAAP、JPY mn）

| Segment | Revenue | Share | Op. income | Op. margin |
| --- | ---: | ---: | ---: | ---: |
| Wholesale | 53,217 | 66.9% | 603 | 1.1% |
| Retail | 23,434 | 29.5% | 971 | 4.1% |
| Seafood wholesale | 2,881 | 3.6% | -294 | -10.2% |
| Other | 16 | 0.0% | 9 | 58.6% |

### segmentMix — Revenue and profit mix

Calculated from disclosed figures (DERIVED). Shares use total segment revenue and total positive segment profit respectively. Difference = profit share − revenue share (pt). Inter-segment sales may prevent reconciliation to company revenue.

| Segment | Revenue share | Profit share | Difference (pt) | Margin |
| --- | ---: | ---: | ---: | ---: |
| Wholesale | 66.9% | 38.1% | -28.8 | 1.1% |
| Retail | 29.5% | 61.3% | 31.9 | 4.1% |
| Seafood wholesale | 3.6% | — | — | -10.2% |
| Other | 0.0% | 0.6% | 0.6 | 58.6% |

Loss-making segment (excluded from profit shares): Seafood wholesale -294 JPY mn

Segment → industry: Other → Electric Power & Gas / Seafood wholesale → Specialty Trading & Wholesale / Wholesale → Specialty Trading & Wholesale / Retail → Supermarkets

## Revenue by geography

No geographic revenue breakdown was disclosed.

## Cash flow（FY ending May 2026, consolidated, J-GAAP）

| Item | Amount (JPY mn) | % of revenue | Source |
| --- | ---: | ---: | ---: |
| Operating cash flow | 66 | 0.1% | S100YX88 |
| Capital expenditure | 1,095 | 1.4% | S100YX88 |
| Free cash flow | -1,029 | -1.3% | 算出 |
| Investing cash flow | -661 | -0.8% | S100YX88 |
| Financing cash flow | 776 | 1.0% | S100YX88 |
| Dividends paid | 218 | 0.3% | S100YX88 |
| Share buyback | 236 | 0.3% | S100YX88 |
| Change in cash | 181 | 0.2% | S100YX88 |
| Cash and equivalents | 716 | 0.9% | S100YX88 |

## Balance sheet

Figures are as of each fiscal year end. Derived values are marked as such in the source column. Lease liabilities are excluded from interest-bearing debt.

| Metric | FY ending May 2022 | FY ending May 2023 | FY ending May 2024 | FY ending May 2025 | FY ending May 2026 | Source |
| --- | ---: | ---: | ---: | ---: | ---: | ---: |
| Cash and equivalents | 283 | 630 | 585 | 535 | 716 | S100U99X, S100WJ4B, S100YX88 |
| Total assets | 17,918 | 20,500 | 23,789 | 27,459 | 28,903 | S100RQNL, S100U99X, S100WJ4B, S100YX88 |
| Net assets | 4,248 | 5,406 | 6,069 | 6,377 | 6,242 | S100U99X, S100WJ4B, S100YX88 |
| Share capital | 1,076 | 1,482 | 1,482 | 1,482 | 1,482 | S100RQNL, S100U99X, S100WJ4B, S100YX88 |
| Property, plant and equipment | 4,377 | 5,021 | 7,332 | 8,304 | 8,374 | S100RQNL, S100U99X, S100WJ4B, S100YX88 |
| Intangible assets excluding goodwill | 23 | 23 | 32 | 62 | 87 | S100RQNL, S100U99X, S100WJ4B, S100YX88 |
| Investment securities | 878 | 1,056 | 1,080 | 1,338 | 1,671 | S100RQNL, S100U99X, S100WJ4B, S100YX88 |
| Current assets | 10,789 | 12,559 | 12,850 | 15,179 | 16,180 | S100RQNL, S100U99X, S100WJ4B, S100YX88 |
| Current liabilities | 10,091 | 11,465 | 11,832 | 14,592 | 15,845 | S100RQNL, S100U99X, S100WJ4B, S100YX88 |
| Trade payables | 5,890 | 6,665 | 7,237 | 7,724 | — | S100RQNL, S100U99X, S100WJ4B |
| Short-term borrowings | 1,840 | 1,894 | 1,729 | 3,520 | 4,619 | S100RQNL, S100U99X, S100WJ4B, S100YX88 |
| Long-term borrowings | 1,950 | 1,897 | 4,174 | 4,520 | 4,725 | S100RQNL, S100U99X, S100WJ4B, S100YX88 |
| Total liabilities | 13,670 | 15,093 | 17,720 | 21,083 | 22,662 | S100RQNL, S100U99X, S100WJ4B, S100YX88 |
| Equity attributable to owners of parent | 4,190 | 5,306 | 5,905 | 6,238 | 5,840 | S100RQNL, S100U99X, S100WJ4B, S100YX88 |
| Retained earnings | 2,167 | 2,472 | 3,071 | 3,404 | 3,242 | S100RQNL, S100U99X, S100WJ4B, S100YX88 |
| Treasury stock | -34 | -34 | -34 | -34 | -270 | S100RQNL, S100U99X, S100WJ4B, S100YX88 |

### Assets and funding mix

| Assets | Share | Source |
| --- | ---: | ---: |
| Cash | 3% | S100YX88 |
| Property, plant and equipment | 29% | S100YX88 |
| Intangibles and goodwill | 0% | S100YX88 |
| Investment securities | 6% | S100YX88 |
| Other assets | 62% | S100YX88 |

| Funding source | Share | Source |
| --- | ---: | ---: |
| Other liabilities | 78% | S100YX88 |
| Equity | 22% | S100YX88 |

### Balance sheet history

| Metric | FY ending May 2022 | FY ending May 2023 | FY ending May 2024 | FY ending May 2025 | FY ending May 2026 |
| --- | ---: | ---: | ---: | ---: | ---: |
| Total assets | 17,918 | 20,500 | 23,789 | 27,459 | 28,903 |
| Equity | 4,248 | 5,406 | 6,069 | 6,377 | 6,242 |
| Interest-bearing debt | — | — | — | — | — |
| Cash | 283 | 630 | 585 | 535 | 716 |

## Asset intensity and goodwill

Ratios are derived from reported values. Goodwill is used only when separately reported, never inferred from combined intangible assets.

| Metric | Value | Sources |
| --- | ---: | ---: |
| Asset intensity (fixed assets ÷ revenue) | 10.5% | S100YX88 |
| Fixed assets ÷ total assets | 29.0% | S100YX88 |
| Goodwill ÷ parent equity | — | —, S100YX88 |

### Cash quality

Net cash = cash − interest-bearing debt. Net debt ratio = (interest-bearing debt − cash) ÷ positive operating cash flow. Omit when debt components are incomplete; other ratios are derived from reported figures.

| Metric | Value |
| --- | ---: |
| Cash ratio (cash ÷ total assets) | 2.5% |
| Cash ÷ revenue | 0.9% |
| Net cash (cash − interest-bearing debt) | — |
| Net debt ÷ operating cash flow | — |
| Cash conversion (operating CF ÷ operating income) | 41.4% |
| Cash vs. profit gap | 9 JPY mn (of net income 16.2%) |
| Shareholder returns / net income | 798.0% |
| Shareholder returns / FCF | — |
| Shareholder payments — dividends / net income | 383.5% |
| Shareholder payments — dividends / FCF | — |
| CapEx intensity (capex ÷ revenue) | 1.4% |
| Investing CF relative to operating CF | 1001.5% |

## ROA and ROE

ROE is decomposed into net margin × asset turnover × financial leverage. Leverage can raise ROE, so the ratio alone does not assess a company's condition. Ending balances are used without a prior year; total equity approximates parent equity when unavailable.

| Period | Net margin | Asset turnover | ROA | Financial leverage | ROE | Sources |
| --- | ---: | ---: | ---: | ---: | ---: | ---: |
| 2022 | 0.0% | 3.11× | 0.1% | 4.28× | 0.4% | S100RQNL |
| 2023 | 0.7% | 3.37× | 2.2% | 4.05× | 8.9% | S100U99X |
| 2024 | 1.1% | 3.18× | 3.4% | 3.95× | 13.6% | S100WJ4B |
| 2025 | 0.7% | 2.92× | 2.0% | 4.22× | 8.6% | S100YX88 |
| 2026 | 0.1% | 2.82× | 0.2% | 4.67× | 0.9% | S100YX88 |

## Ownership

| Counterparty | Relation | Ratio | As of |
| --- | ---: | ---: | ---: |
| 株式会社ＫＹＲ | Major shareholder | 11.6% | 2026-05-31 |
| 大光従業員持株会 | Major shareholder | 5.6% | 2026-05-31 |
| 株式会社Ｈ２Ａ | Major shareholder | 5.4% | 2026-05-31 |
| 株式会社大垣共立銀行 （常任代理人 株式会社日本カストディ銀行） | Major shareholder | 4.5% | 2026-05-31 |
| 金森 智 | Major shareholder | 4.0% | 2026-05-31 |
| 金森 久 | Major shareholder | 2.8% | 2026-05-31 |
| 倭 雅美 | Major shareholder | 1.8% | 2026-05-31 |
| 株式会社トーカン | Major shareholder | 1.7% | 2026-05-31 |
| 大光取引先持株会 | Major shareholder | 1.7% | 2026-05-31 |
| 金森 武 | Major shareholder | 1.6% | 2026-05-31 |

## Sources

| Document | ID | Published | URL |
| --- | ---: | ---: | ---: |
| 有価証券報告書－第76期(2025/06/01－2026/05/31) | S100YX88 | 2026-08-18 | https://disclosure2.edinet-fsa.go.jp/WZEK0040.aspx?S100YX88,, |
| 有価証券報告書－第75期(2024/06/01－2025/05/31) | S100WJ4B | 2025-08-19 | https://disclosure2.edinet-fsa.go.jp/WZEK0040.aspx?S100WJ4B,, |
| 有価証券報告書－第74期(2023/06/01－2024/05/31) | S100U99X | 2024-08-21 | https://disclosure2.edinet-fsa.go.jp/WZEK0040.aspx?S100U99X,, |
| 有価証券報告書－第73期(2022/06/01－2023/05/31) | S100RQNL | 2023-08-23 | https://disclosure2.edinet-fsa.go.jp/WZEK0040.aspx?S100RQNL,, |
| 有価証券報告書－第72期(令和3年6月1日－令和4年5月31日) | S100P1JJ | 2022-08-17 | https://disclosure2.edinet-fsa.go.jp/WZEK0040.aspx?S100P1JJ,, |
| 有価証券報告書－第71期(令和2年6月1日－令和3年5月31日) | S100MASZ | 2021-08-18 | https://disclosure2.edinet-fsa.go.jp/WZEK0040.aspx?S100MASZ,, |

## Definitions

- Amounts are in millions of JPY (rounded). The period is stated in each table heading
- Operating margin = operating income ÷ revenue. Net income is attributable to owners of the parent when disclosed
- Free cash flow (FCF) = operating cash flow − capital expenditure
- ¥100 model = breakdown per ¥100 of revenue (rounded so parts sum to 100)
- Segment revenues include inter-segment sales and may not sum to consolidated revenue
- Source IDs are EDINET document IDs (docID). "算出" (derived) means computed from other disclosed values
- All figures are extracted mechanically from filings. AI-written text never generates figures
- Source: company filings submitted to EDINET (Financial Services Agency of Japan). Figures were extracted, edited and processed, and charts and text were created, by Vizora — not by the FSA (used under the Public Data License v1.0).