Rokko ButterROKKO BUTTER CO., LTD.2266東証プライム食料品FY ending Dec 2025, consolidated, J-GAAP
Out of every ¥100 of sales, about ¥3 is left as operating profit. Revenue changed +0.9% from the prior year, operating profit -23.0%.
Net margin × asset turnover = ROA; ROA × financial leverage = ROE
Denominators: ending assets and ending equity. Derived from reported values; ROE is shown only for positive profit and equity.
| Period | Net margin | Asset turnover | ROA | Financial leverage | ROE |
|---|---|---|---|---|---|
| 2021 | 4.1% | 1.02× | 4.2% | 1.87× | 7.8% |
| 2022 | 0.5% | 0.79× | 0.4% | 1.83× | 0.8% |
| 2023 | 1.0% | 0.87× | 0.9% | 1.77× | 1.5% |
| 2024 | 2.4% | 0.84× | 2.0% | 1.76× | 3.6% |
| 2025 | 3.4% | 0.71× | 2.4% | 1.97× | 4.8% |
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 Dec 2021 | FY ending Dec 2022 | FY ending Dec 2023 | FY ending Dec 2024 | FY ending Dec 2025 |
|---|---|---|---|---|---|
| Revenue | 55,074 | 41,924 | 44,296 | 42,924 | 43,293 |
| Cost of revenue | 32,181 | 35,452 | 37,590 | 34,619 | 34,903 |
| Gross profit | 22,893 | 6,472 | 6,706 | 8,305 | 8,390 |
| SG&A | 20,526 | 6,126 | 6,080 | 6,440 | 6,955 |
| Operating income | 2,366 | 346 | 627 | 1,865 | 1,435 |
| Pretax income | 3,538 | 334 | 612 | 1,401 | 1,922 |
| Income tax | 1,267 | 114 | 166 | 360 | 436 |
| Net income attributable to owners | 2,272 | 220 | 446 | 1,041 | 1,486 |
| Operating margin | 4.3% | 0.8% | 1.4% | 4.3% | 3.3% |
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 Dec 2021 | FY ending Dec 2022 | FY ending Dec 2023 | FY ending Dec 2024 | FY ending Dec 2025 |
|---|---|---|---|---|---|
| Cash and equivalents | ¥7.27B | ¥4.82B | ¥5.66B | ¥6.18B | ¥3.92B |
| Total assets | ¥54.2B | ¥51.4B | ¥51B | ¥51.4B | ¥60.9B |
| Net assets | ¥29.7B | ¥29.2B | ¥30.1B | ¥30.9B | ¥33.3B |
| Share capital | ¥2.84B | ¥2.84B | ¥2.84B | ¥2.84B | ¥2.84B |
| Inventories | — | — | — | — | ¥6.91B |
| Property, plant and equipment | ¥24.7B | ¥22.7B | ¥21B | ¥19.5B | ¥21.9B |
| Intangible assets excluding goodwill | ¥170.3M | ¥137M | ¥141.3M | ¥177.9M | ¥651.4M |
| Investment securities | ¥1.42B | ¥1.93B | ¥2.51B | ¥2.87B | ¥3.83B |
| Current assets | ¥25.4B | ¥24.1B | ¥24.7B | ¥24.9B | ¥32.1B |
| Current liabilities | ¥22.8B | ¥14.4B | ¥16B | ¥19B | ¥20.4B |
| Short-term borrowings | ¥11B | ¥3B | ¥5B | ¥7B | ¥6.76B |
| Long-term borrowings | — | ¥6B | ¥3B | — | ¥3.77B |
| Total liabilities | ¥24.5B | ¥22.2B | ¥20.9B | ¥20.5B | ¥27.6B |
| Equity attributable to owners of parent | ¥29B | ¥28.8B | ¥28.9B | ¥29.4B | ¥30.9B |
| Retained earnings | ¥26B | ¥25.8B | ¥25.8B | ¥26.4B | ¥27.8B |
| Treasury stock | -¥2.32B | -¥2.32B | -¥2.32B | -¥2.32B | -¥2.32B |
EDINET (FSA Japan)
有価証券報告書－第102期(2025/01/01－2025/12/31)
EDINET (FSA Japan)
有価証券報告書－第101期(2024/01/01－2024/12/31)
EDINET (FSA Japan)
有価証券報告書－第100期(2023/01/01－2023/12/31)
EDINET (FSA Japan)
有価証券報告書－第99期(2022/01/01－2022/12/31)
EDINET (FSA Japan)
有価証券報告書－第98期(令和3年1月1日－令和3年12月31日)
EDINET (FSA Japan)
有価証券報告書－第97期(令和2年1月1日－令和2年12月31日)
Extracted from XBRL: 51 / Derived from other figures: 1
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