Sato Sho-JiSATO SHO-JI CORPORATION8065東証プライム卸売業FY ending Mar 2026, consolidated, J-GAAP
Out of every ¥100 of sales, about ¥3 is left as operating profit. Revenue changed +2.7% from the prior year, operating profit +12.6%.
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 | 1.7% | 1.55× | 2.6% | 3.50× | 9.2% |
| 2023 | 2.3% | 1.74× | 3.9% | 3.44× | 13.5% |
| 2024 | 2.4% | 1.63× | 3.8% | 3.32× | 12.8% |
| 2025 | 2.1% | 1.65× | 3.5% | 3.11× | 10.9% |
| 2026 | 2.2% | 1.66× | 3.7% | 2.96× | 11.0% |
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 | 236,162 | 275,006 | 273,975 | 284,552 | 292,191 |
| Cost of revenue | 216,456 | 253,747 | 253,125 | 261,780 | 268,220 |
| Gross profit | 19,705 | 21,258 | 20,849 | 22,771 | 23,971 |
| SG&A | 13,971 | 15,122 | 14,370 | 15,954 | 16,298 |
| Operating income | 5,734 | 6,136 | 6,479 | 6,817 | 7,673 |
| Pretax income | 5,948 | 8,787 | 8,851 | 8,402 | 8,819 |
| Income tax | 1,930 | 2,590 | 2,371 | 2,384 | 2,248 |
| Net income attributable to owners | 4,016 | 6,194 | 6,478 | 6,015 | 6,568 |
| Operating margin | 2.4% | 2.2% | 2.4% | 2.4% | 2.6% |
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 | ¥2.88B | ¥3.29B | ¥3.12B | ¥3.91B | ¥5.98B |
| Total assets | ¥152.1B | ¥163.7B | ¥172.9B | ¥171.1B | ¥181.2B |
| Net assets | ¥50.9B | ¥56.1B | ¥65.2B | ¥68.5B | ¥76.9B |
| Share capital | ¥1.32B | ¥1.32B | ¥1.32B | ¥1.32B | ¥1.32B |
| Property, plant and equipment | ¥16.3B | ¥17.7B | ¥21.7B | ¥24.6B | ¥25.3B |
| Intangible assets excluding goodwill | ¥162M | ¥177M | ¥186M | ¥208M | ¥191M |
| Investment securities | ¥15.9B | ¥15.7B | ¥20.5B | ¥17.9B | ¥22.8B |
| Current assets | ¥117.9B | ¥128.1B | ¥128.3B | ¥125.6B | ¥129.2B |
| Current liabilities | ¥88.1B | ¥91.9B | ¥92.1B | ¥92.3B | ¥97.1B |
| Short-term borrowings | ¥22B | ¥20.3B | ¥18.2B | ¥26.1B | ¥35.2B |
| Long-term borrowings | ¥10B | ¥12.5B | ¥10.7B | ¥6.14B | ¥1.31B |
| Total liabilities | ¥101.2B | ¥107.6B | ¥107.7B | ¥102.7B | ¥104.3B |
| Non-controlling interests | ¥8M | ¥11M | ¥14M | ¥17M | ¥20M |
| Equity attributable to owners of parent | ¥43.5B | ¥48.3B | ¥53.2B | ¥57.4B | ¥61.6B |
| Retained earnings | ¥42.1B | ¥46.9B | ¥51.9B | ¥56.4B | ¥61.3B |
| Treasury stock | -¥740M | -¥760M | -¥872M | -¥1.01B | -¥1.65B |
EDINET (FSA Japan)
有価証券報告書－第103期(2025/04/01－2026/03/31)
EDINET (FSA Japan)
訂正有価証券報告書－第102期(2024/04/01－2025/03/31)
EDINET (FSA Japan)
有価証券報告書－第101期(2023/04/01－2024/03/31)
EDINET (FSA Japan)
有価証券報告書－第100期(2022/04/01－2023/03/31)
EDINET (FSA Japan)
有価証券報告書－第99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98期(令和2年4月1日－令和3年3月31日)
Extracted from XBRL: 52 / Derived from other figures: 1
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