Shibaura MachineSHIBAURA MACHINE CO., LTD.6104東証プライム機械FY ending Mar 2026, consolidated, J-GAAP
Out of every ¥100 of sales, about ¥3 is left as operating profit. Revenue changed -21.0% from the prior year, operating profit -69.0%.
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 | 3.5% | 0.65× | 2.2% | 2.20× | 4.9% |
| 2023 | 5.2% | 0.66× | 3.5% | 2.37× | 8.2% |
| 2024 | 11.2% | 0.70× | 7.8% | 2.60× | 20.4% |
| 2025 | 7.5% | 0.74× | 5.6% | 2.29× | 12.7% |
| 2026 | 0.8% | 0.71× | 0.6% | 1.83× | 1.0% |
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 | 107,777 | 123,197 | 160,653 | 168,191 | 132,815 |
| Cost of revenue | 75,262 | 84,387 | 110,024 | 114,643 | 91,460 |
| Gross profit | 32,515 | 38,809 | 50,628 | 53,547 | 41,354 |
| SG&A | 28,278 | 33,043 | 37,014 | 39,452 | 36,987 |
| Operating income | 4,236 | 5,765 | 13,614 | 14,095 | 4,367 |
| Pretax income | 4,079 | 6,480 | 25,321 | 17,904 | 3,554 |
| Income tax | 353 | 39 | 7,400 | 5,306 | 2,525 |
| Net income attributable to owners | 3,725 | 6,441 | 17,920 | 12,597 | 1,028 |
| Operating margin | 3.9% | 4.7% | 8.5% | 8.4% | 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 Mar 2022 | FY ending Mar 2023 | FY ending Mar 2024 | FY ending Mar 2025 | FY ending Mar 2026 |
|---|---|---|---|---|---|
| Cash and equivalents | ¥51.7B | ¥50.9B | ¥51.6B | ¥54.3B | ¥42.7B |
| Total assets | ¥167B | ¥205.1B | ¥253.2B | ¥199.6B | ¥173.5B |
| Net assets | ¥83.5B | ¥89.1B | ¥111.7B | ¥117.2B | ¥118.5B |
| Share capital | ¥12.5B | ¥12.5B | ¥12.5B | ¥12.5B | ¥12.5B |
| Property, plant and equipment | ¥21.1B | ¥20.3B | ¥33.5B | ¥34B | ¥33.5B |
| Intangible assets excluding goodwill | ¥843M | ¥821M | ¥1.22B | ¥1.15B | ¥984M |
| Goodwill | — | — | ¥463M | ¥378M | ¥324M |
| Investment securities | ¥8.69B | ¥8.21B | ¥13.8B | ¥11.8B | ¥12B |
| Current assets | ¥134.5B | ¥173.3B | ¥203.1B | ¥151.2B | ¥124.7B |
| Current liabilities | ¥70.8B | ¥107B | ¥130.3B | ¥71.5B | ¥44.6B |
| Trade payables | ¥23.7B | ¥36.5B | ¥31B | ¥14B | ¥12.9B |
| Short-term borrowings | ¥10.9B | ¥14B | ¥11B | ¥10.1B | ¥10.7B |
| Long-term borrowings | ¥3.3B | — | — | — | ¥59M |
| Total liabilities | ¥83.5B | ¥116B | ¥141.5B | ¥82.4B | ¥54.9B |
| Equity attributable to owners of parent | ¥76.1B | ¥80.7B | ¥95.3B | ¥102.6B | ¥100.8B |
| Retained earnings | ¥68.4B | ¥64.6B | ¥79.1B | ¥82.2B | ¥80.3B |
| Treasury stock | -¥16.3B | -¥7.89B | -¥7.88B | -¥3.63B | -¥3.58B |
EDINET (FSA Japan)
有価証券報告書－第103期(2025/04/01－2026/03/31)
EDINET (FSA Japan)
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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