Punch IndustryPUNCH INDUSTRY CO.,LTD.6165東証スタンダード機械FY ending Mar 2026, consolidated, J-GAAP
Out of every ¥100 of sales, about ¥5 is left as operating profit. Revenue changed +3.1% from the prior year, operating profit +20.5%.
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 | 5.2% | 1.37× | 7.1% | 2.00× | 14.2% |
| 2023 | 3.2% | 1.45× | 4.7% | 1.93× | 9.0% |
| 2024 | — | —× | -1.9% | —× | — |
| 2025 | 2.1% | 1.30× | 2.8% | 1.94× | 5.4% |
| 2026 | 2.0% | 1.25× | 2.5% | 1.96× | 5.0% |
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 | 39,359 | 42,799 | 38,344 | 40,822 | 42,100 |
| Cost of revenue | 27,914 | 31,168 | 28,261 | 30,011 | 30,785 |
| Gross profit | 11,445 | 11,630 | 10,082 | 10,810 | 11,315 |
| SG&A | 8,403 | 9,194 | 8,842 | 9,124 | 9,283 |
| Operating income | 3,042 | 2,436 | 1,240 | 1,685 | 2,031 |
| Pretax income | 2,848 | 2,075 | -100 | 1,491 | 1,688 |
| Income tax | 802 | 678 | 470 | 617 | 832 |
| Net income attributable to owners | 2,041 | 1,390 | -577 | 868 | 851 |
| Operating margin | 7.7% | 5.7% | 3.2% | 4.1% | 4.8% |
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 Mar 2022 | FY ending Mar 2023 | FY ending Mar 2024 | FY ending Mar 2025 | FY ending Mar 2026 |
|---|---|---|---|---|---|
| Cash and equivalents | ¥4.67B | ¥5.21B | ¥6B | ¥6.45B | ¥6.43B |
| Total assets | ¥28.8B | ¥30.5B | ¥29.6B | ¥33B | ¥34.3B |
| Net assets | ¥16.3B | ¥19.1B | ¥18.8B | ¥22B | ¥23.1B |
| Share capital | ¥2.94B | ¥3.41B | ¥3.41B | ¥4.04B | ¥4.04B |
| Property, plant and equipment | ¥7.01B | ¥7.31B | ¥6.85B | ¥7.26B | ¥7.61B |
| Intangible assets excluding goodwill | ¥177.9M | ¥695M | ¥618M | ¥612M | ¥296M |
| Goodwill | — | ¥466M | ¥417M | ¥368M | ¥92M |
| Investment securities | — | — | ¥0 | ¥1.25B | ¥1.33B |
| Current assets | ¥21.3B | ¥22.1B | ¥21.9B | ¥23.5B | ¥24.7B |
| Current liabilities | ¥10B | ¥9.18B | ¥7.61B | ¥8.67B | ¥9.53B |
| Trade payables | ¥2.74B | ¥2.67B | ¥2.63B | ¥2.99B | ¥3.25B |
| Short-term borrowings | ¥1.77B | ¥1.3B | — | ¥900M | ¥1.8B |
| Long-term borrowings | ¥907.9M | ¥675M | ¥2.2B | ¥1.28B | ¥432M |
| Total liabilities | ¥12.5B | ¥11.4B | ¥10.9B | ¥10.9B | ¥11.2B |
| Non-controlling interests | ¥16.5M | ¥23M | ¥24M | ¥27M | — |
| Equity attributable to owners of parent | ¥14.4B | ¥16.4B | ¥15.3B | ¥16.9B | ¥17.3B |
| Retained earnings | ¥9.06B | ¥10.1B | ¥8.96B | ¥9.36B | ¥9.69B |
| Treasury stock | -¥136.3M | -¥94M | -¥76M | -¥53M | -¥40M |
EDINET (FSA Japan)
有価証券報告書－第52期(2025/04/01－2026/03/31)
EDINET (FSA Japan)
有価証券報告書－第51期(2024/04/01－2025/03/31)
EDINET (FSA Japan)
有価証券報告書－第50期(2023/04/01－2024/03/31)
EDINET (FSA Japan)
有価証券報告書－第49期(2022/04/01－2023/03/31)
EDINET (FSA Japan)
有価証券報告書－第48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47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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