Soda NikkaSODA NIKKA CO., LTD.8158東証プライム卸売業FY ending Mar 2026, consolidated, J-GAAP
Out of every ¥100 of sales, about ¥4 is left as operating profit. Revenue changed +2.4% from the prior year, operating profit +17.7%.
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 |
|---|---|---|---|---|---|
| 2022 | 2.5% | 0.91× | 2.2% | 3.07× | 6.9% |
| 2023 | 2.4% | 0.96× | 2.3% | 3.20× | 7.4% |
| 2024 | 2.9% | 0.86× | 2.5% | 3.51× | 8.7% |
| 2025 | 3.4% | 0.85× | 2.9% | 3.44× | 9.9% |
| 2026 | 3.5% | 0.88× | 3.1% | 3.20× | 10.0% |
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 | 55,508 | 62,744 | 64,134 | 65,146 | 66,692 |
| Cost of revenue | 48,184 | 54,422 | 55,304 | 56,074 | 57,074 |
| Gross profit | 7,324 | 8,322 | 8,830 | 9,071 | 9,617 |
| SG&A | 6,071 | 6,581 | 6,617 | 6,961 | 7,135 |
| Operating income | 1,252 | 1,741 | 2,213 | 2,109 | 2,482 |
| Pretax income | 1,909 | 2,254 | 2,691 | 3,314 | 3,520 |
| Income tax | 541 | 747 | 841 | 1,119 | 1,157 |
| Net income attributable to owners | 1,367 | 1,506 | 1,850 | 2,195 | 2,362 |
| Operating margin | 2.3% | 2.8% | 3.5% | 3.2% | 3.7% |
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 | ¥7.35B | ¥8.27B | ¥9.55B | ¥7.09B | ¥8.11B |
| Total assets | ¥60.9B | ¥69.3B | ¥79.5B | ¥73.2B | ¥77.8B |
| Net assets | ¥25.2B | ¥26.4B | ¥29.5B | ¥29.5B | ¥33.8B |
| Share capital | ¥3.76B | ¥3.76B | ¥3.76B | ¥3.76B | ¥3.76B |
| Property, plant and equipment | ¥2.19B | ¥3.23B | ¥5.36B | ¥7.13B | ¥6.71B |
| Intangible assets excluding goodwill | ¥210M | ¥123M | ¥63M | ¥263M | ¥327M |
| Investment securities | ¥12.5B | ¥12.6B | ¥15.8B | ¥13.8B | ¥17.7B |
| Current assets | ¥45.2B | ¥52.6B | ¥57.5B | ¥51.2B | ¥52.3B |
| Current liabilities | ¥31.9B | ¥39B | ¥45.3B | ¥39.4B | ¥38.8B |
| Trade payables | ¥27.6B | ¥32.1B | ¥37.1B | ¥33.4B | ¥33.2B |
| Short-term borrowings | ¥2.77B | ¥4.76B | ¥6.17B | ¥3.17B | ¥2.66B |
| Total liabilities | ¥35.6B | ¥42.9B | ¥50B | ¥43.7B | ¥44.1B |
| Equity attributable to owners of parent | ¥19.8B | ¥20.9B | ¥21.5B | ¥22.9B | ¥24.2B |
| Retained earnings | ¥13.9B | ¥14B | ¥14.9B | ¥16.2B | ¥17.5B |
| Treasury stock | -¥930M | -¥6M | -¥255M | -¥202M | -¥146M |
EDINET (FSA Japan)
有価証券報告書－第79期(2025/04/01－2026/03/31)
EDINET (FSA Japan)
有価証券報告書－第78期(2024/04/01－2025/03/31)
EDINET (FSA Japan)
有価証券報告書－第77期(2023/04/01－2024/03/31)
EDINET (FSA Japan)
有価証券報告書－第76期(2022/04/01－2023/03/31)
EDINET (FSA Japan)
訂正有価証券報告書－第75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74期(令和2年4月1日－令和3年3月31日)
Extracted from XBRL: 49 / Derived from other figures: 1
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