Osaka Yuka IndustryOSAKA YUKA INDUSTRY LTD.4124東証スタンダード化学FY ending Sep 2025, consolidated, J-GAAP
Out of every ¥100 of sales, about ¥12 is left as operating profit. Revenue changed +19.3% from the prior year, operating profit +642.2%.
Net margin × asset turnover = ROA; ROA × financial leverage = ROE
| Period | Net margin | Asset turnover | ROA | Financial leverage | ROE |
|---|---|---|---|---|---|
| 2021 | 6.6% | 0.60× | 4.0% | 1.16× | 4.6% |
| 2022 | 7.5% | 0.58× | 4.3% | 1.15× | 5.0% |
| 2023 | — | —× | -0.4% | —× | — |
| 2024 | 0.0% | 0.52× | 0.0% | 1.11× | 0.0% |
| 2025 | — | —× | -1.7% | —× | — |
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 Sep 2021 | FY ending Sep 2022 | FY ending Sep 2023 | FY ending Sep 2024 | FY ending Sep 2025 |
|---|---|---|---|---|---|
| Revenue | 1,216 | 1,180 | 1,235 | 987 | 1,178 |
| Cost of revenue | 697 | 641 | 690 | 581 | 607 |
| Gross profit | 519 | 539 | 545 | 406 | 571 |
| SG&A | 402 | 402 | 430 | 387 | 432 |
| Operating income | 118 | 137 | 115 | 19 | 139 |
| Pretax income | 126 | 140 | -4 | 19 | 16 |
| Income tax | 46 | 52 | 5 | 19 | 48 |
| Net income attributable to owners | 80 | 88 | -9 | 0 | -32 |
| Operating margin | 9.7% | 11.6% | 9.3% | 1.9% | 11.8% |
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 Sep 2021 | FY ending Sep 2022 | FY ending Sep 2023 | FY ending Sep 2024 | FY ending Sep 2025 |
|---|---|---|---|---|---|
| Cash and equivalents | ¥715.5M | ¥801.4M | ¥814.2M | ¥762.3M | ¥872.8M |
| Total assets | ¥2.02B | ¥2.06B | ¥1.89B | ¥1.93B | ¥1.86B |
| Net assets | ¥1.74B | ¥1.81B | ¥1.74B | ¥1.72B | ¥1.65B |
| Share capital | ¥346.5M | ¥346.5M | ¥346.5M | ¥346.5M | ¥346.5M |
| Trade receivables | ¥116.2M | — | — | — | — |
| Property, plant and equipment | ¥913.6M | ¥856.5M | ¥793M | ¥755.9M | ¥728.7M |
| Intangible assets excluding goodwill | ¥91.1M | ¥73.4M | ¥3.6M | ¥2.9M | ¥1.1M |
| Goodwill | ¥33.5M | ¥25.8M | — | — | — |
| Current assets | ¥974.4M | ¥1.07B | ¥1.05B | ¥1.13B | ¥1.1B |
| Current liabilities | ¥265.5M | ¥230.2M | ¥145.1M | ¥206.4M | ¥201.5M |
| Total liabilities | ¥281.2M | ¥244.8M | ¥152.2M | ¥213.4M | ¥208.7M |
| Equity attributable to owners of parent | ¥1.74B | ¥1.81B | ¥1.74B | ¥1.72B | ¥1.65B |
| Retained earnings | ¥1.11B | ¥1.17B | ¥1.14B | ¥1.1B | ¥1.03B |
| Treasury stock | -¥26.9M | -¥18.1M | -¥56.8M | -¥43.6M | -¥43.7M |
EDINET (FSA Japan)
有価証券報告書－第64期(2024/10/01－2025/09/30)
EDINET (FSA Japan)
有価証券報告書－第63期(2023/10/01－2024/09/30)
EDINET (FSA Japan)
有価証券報告書－第62期(2022/10/01－2023/09/30)
EDINET (FSA Japan)
有価証券報告書－第61期(令和3年10月1日－令和4年9月30日)
EDINET (FSA Japan)
有価証券報告書－第60期(令和2年10月1日－令和3年9月30日)
EDINET (FSA Japan)
有価証券報告書－第59期(令和1年10月1日－令和2年9月30日)
Extracted from XBRL: 46 / Derived from other figures: 1
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