Shinhokoku MaterialShinhokoku Material Corp.5542東証スタンダード鉄鋼FY ending Dec 2025, non-consolidated, J-GAAP
Out of every ¥100 of sales, about ¥9 is left as operating profit. Revenue changed -10.8% from the prior year, operating profit -27.7%.
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 |
|---|---|---|---|---|---|
| 2021 | 6.9% | 0.67× | 4.6% | 1.57× | 7.3% |
| 2022 | 7.7% | 0.89× | 6.9% | 1.55× | 10.7% |
| 2023 | 7.3% | 0.86× | 6.3% | 1.51× | 9.6% |
| 2024 | 9.3% | 0.80× | 7.4% | 1.45× | 10.7% |
| 2025 | 7.2% | 0.71× | 5.2% | 1.37× | 7.1% |
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 | 4,661 | 6,361 | 6,484 | 6,209 | 5,540 |
| Cost of revenue | 3,638 | 4,942 | 5,065 | 4,749 | 4,165 |
| Gross profit | 1,023 | 1,420 | 1,419 | 1,461 | 1,374 |
| SG&A | 641 | 782 | 791 | 816 | 908 |
| Operating income | 382 | 638 | 628 | 645 | 466 |
| Pretax income | 434 | 652 | 633 | 768 | 522 |
| Income tax | 112 | 160 | 157 | 192 | 120 |
| Net income attributable to owners | 323 | 492 | 476 | 576 | 401 |
| Operating margin | 8.2% | 10.0% | 9.7% | 10.4% | 8.4% |
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 | ¥2.55B | ¥2.37B | ¥2.56B | ¥3.43B | ¥1.81B |
| Total assets | ¥6.97B | ¥7.28B | ¥7.74B | ¥7.8B | ¥7.73B |
| Net assets | ¥4.47B | ¥4.82B | ¥5.24B | ¥5.61B | ¥5.81B |
| Share capital | ¥175.5M | ¥175.5M | ¥175.5M | ¥175.5M | ¥175.5M |
| Property, plant and equipment | ¥1.32B | ¥1.33B | ¥1.34B | ¥1.29B | ¥1.43B |
| Intangible assets excluding goodwill | ¥6.9M | ¥30.5M | ¥40.3M | ¥35.6M | ¥31.7M |
| Investment securities | ¥107M | ¥95.8M | ¥160.4M | ¥75.4M | ¥83.6M |
| Current assets | ¥5.48B | ¥5.77B | ¥6.16B | ¥6.32B | ¥6.09B |
| Current liabilities | ¥1.25B | ¥599M | ¥1.13B | ¥693M | ¥812M |
| Short-term borrowings | ¥615M | — | — | — | — |
| Long-term borrowings | ¥900M | ¥1.5B | ¥1B | ¥1.1B | ¥700M |
| Total liabilities | ¥2.5B | ¥2.47B | ¥2.51B | ¥2.19B | ¥1.92B |
| Equity attributable to owners of parent | ¥4.42B | ¥4.78B | ¥5.16B | ¥5.58B | ¥5.77B |
| Retained earnings | ¥4.08B | ¥4.44B | ¥4.81B | ¥5.24B | ¥5.47B |
| Treasury stock | -¥49.8M | -¥49.9M | -¥49.9M | -¥50M | -¥109.3M |
EDINET (FSA Japan)
訂正有価証券報告書－第93期(2025/01/01－2025/12/31)
EDINET (FSA Japan)
有価証券報告書－第92期(2024/01/01－2024/12/31)
EDINET (FSA Japan)
有価証券報告書－第91期(2023/01/01－2023/12/31)
EDINET (FSA Japan)
有価証券報告書－第90期(2022/01/01－2022/12/31)
EDINET (FSA Japan)
有価証券報告書－第89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88期(令和2年1月1日－令和2年12月31日)
Extracted from XBRL: 47 / Derived from other figures: 1
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