OvalOVAL Corporation7727東証スタンダード精密機器FY ending Mar 2026, consolidated, J-GAAP
Out of every ¥100 of sales, about ¥11 is left as operating profit. Revenue changed +3.6% from the prior year, operating profit +19.7%.
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 | 2.6% | 0.51× | 1.3% | 2.31× | 3.0% |
| 2023 | 4.9% | 0.60× | 2.9% | 2.28× | 6.7% |
| 2024 | 7.7% | 0.63× | 4.8% | 2.22× | 10.7% |
| 2025 | 6.8% | 0.63× | 4.3% | 2.16× | 9.3% |
| 2026 | 9.0% | 0.63× | 5.7% | 2.18× | 12.4% |
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 Mar 2022 | FY ending Mar 2023 | FY ending Mar 2024 | FY ending Mar 2025 | FY ending Mar 2026 |
|---|---|---|---|---|---|
| Revenue | 11,145 | 13,313 | 14,348 | 15,049 | 15,589 |
| Cost of revenue | 7,060 | 8,035 | 8,396 | 8,916 | 8,939 |
| Gross profit | 4,085 | 5,278 | 5,952 | 6,133 | 6,650 |
| SG&A | 3,808 | 4,173 | 4,476 | 4,710 | 4,947 |
| Operating income | 277 | 1,105 | 1,476 | 1,423 | 1,703 |
| Pretax income | 509 | 1,020 | 1,551 | 1,422 | 1,762 |
| Income tax | 220 | 338 | 417 | 384 | 325 |
| Net income attributable to owners | 286 | 649 | 1,102 | 1,030 | 1,400 |
| Operating margin | 2.5% | 8.3% | 10.3% | 9.5% | 10.9% |
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 Mar 2022 | FY ending Mar 2023 | FY ending Mar 2024 | FY ending Mar 2025 | FY ending Mar 2026 |
|---|---|---|---|---|---|
| Cash and equivalents | ¥3.19B | ¥2.96B | ¥3.2B | ¥3.85B | ¥3.42B |
| Total assets | ¥21.7B | ¥22.4B | ¥23.5B | ¥24.5B | ¥24.7B |
| Net assets | ¥13.5B | ¥14.3B | ¥15.4B | ¥16.3B | ¥16.2B |
| Share capital | ¥2.2B | ¥2.2B | ¥2.2B | ¥2.2B | ¥2.2B |
| Property, plant and equipment | ¥8.83B | ¥8.73B | ¥8.75B | ¥8.97B | ¥9.86B |
| Intangible assets excluding goodwill | ¥722.1M | ¥606.7M | ¥474.4M | ¥383.1M | ¥291.5M |
| Goodwill | ¥421M | ¥360.8M | ¥300.7M | ¥240.5M | ¥180.4M |
| Investment securities | ¥250.6M | ¥285.7M | ¥355.9M | ¥402.3M | ¥703.2M |
| Current assets | ¥10.7B | ¥11.5B | ¥12.6B | ¥13.5B | ¥12.4B |
| Current liabilities | ¥3.78B | ¥3.99B | ¥4.32B | ¥4.55B | ¥4.21B |
| Trade payables | ¥658.3M | ¥752M | ¥755.4M | ¥785M | ¥551.7M |
| Short-term borrowings | ¥1.3B | ¥1.41B | ¥1.31B | ¥1.26B | ¥1.21B |
| Long-term borrowings | ¥1.08B | ¥714.2M | ¥507.3M | ¥361.4M | ¥1.13B |
| Total liabilities | ¥8.17B | ¥8.08B | ¥8.09B | ¥8.17B | ¥8.5B |
| Non-controlling interests | ¥368.5M | ¥417.3M | ¥452.4M | ¥455.1M | ¥472.3M |
| Equity attributable to owners of parent | ¥9.4B | ¥9.89B | ¥10.7B | ¥11.4B | ¥11.1B |
| Retained earnings | ¥5.46B | ¥5.96B | ¥6.79B | ¥7.51B | ¥8.49B |
| Treasury stock | -¥403M | -¥403M | -¥403M | -¥403M | -¥187.1M |
EDINET (FSA Japan)
有価証券報告書－第104期(2025/04/01－2026/03/31)
EDINET (FSA Japan)
有価証券報告書－第103期(2024/04/01－2025/03/31)
EDINET (FSA Japan)
有価証券報告書－第102期(2023/04/01－2024/03/31)
EDINET (FSA Japan)
有価証券報告書－第101期(2022/04/01－2023/03/31)
EDINET (FSA Japan)
有価証券報告書－第100期(令和3年4月1日－令和4年3月31日)
EDINET (FSA Japan)
有価証券報告書－第99期(令和2年4月1日－令和3年3月31日)
Extracted from XBRL: 53 / Derived from other figures: 1
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