SPKSPK CORPORATION7466東証プライム卸売業FY ending Mar 2026, consolidated, J-GAAP
Out of every ¥100 of sales, about ¥5 is left as operating profit. Revenue changed +9.5% from the prior year, operating profit +8.3%.
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 | 3.4% | 1.59× | 5.4% | 1.50× | 8.1% |
| 2023 | 3.8% | 1.70× | 6.4% | 1.54× | 9.9% |
| 2024 | 3.8% | 1.73× | 6.6% | 1.61× | 10.6% |
| 2025 | 3.6% | 1.66× | 6.0% | 1.68× | 10.1% |
| 2026 | 3.6% | 1.64× | 5.9% | 1.72× | 10.1% |
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 Mar 2022 | FY ending Mar 2023 | FY ending Mar 2024 | FY ending Mar 2025 | FY ending Mar 2026 |
|---|---|---|---|---|---|
| Revenue | 47,687 | 54,696 | 63,302 | 68,720 | 75,246 |
| Cost of revenue | 39,785 | 45,008 | 51,640 | 55,849 | 60,809 |
| Gross profit | 7,902 | 9,688 | 11,663 | 12,871 | 14,437 |
| SG&A | 5,867 | 6,968 | 8,517 | 9,560 | 10,849 |
| Operating income | 2,035 | 2,720 | 3,145 | 3,311 | 3,587 |
| Pretax income | 2,349 | 2,969 | 3,341 | 3,649 | 3,899 |
| Income tax | 724 | 909 | 943 | 1,144 | 1,193 |
| Net income attributable to owners | 1,625 | 2,060 | 2,392 | 2,497 | 2,692 |
| Operating margin | 4.3% | 5.0% | 5.0% | 4.8% | 4.8% |
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 | ¥6.05B | ¥6.51B | ¥6.85B | ¥7.76B | ¥9.48B |
| Total assets | ¥30B | ¥34.4B | ¥38.6B | ¥44.2B | ¥47.8B |
| Net assets | ¥20.2B | ¥22.2B | ¥24.6B | ¥27.1B | ¥29.3B |
| Share capital | ¥898.6M | ¥898.6M | ¥898.6M | ¥898M | ¥898M |
| Trade receivables | ¥9.15B | ¥10.1B | ¥10.4B | ¥11.7B | ¥10.2B |
| Inventories | ¥6.57B | ¥8.48B | ¥10.1B | ¥11.1B | ¥12.6B |
| Property, plant and equipment | ¥4.11B | ¥4.58B | ¥5.56B | ¥6.2B | ¥6.28B |
| Intangible assets excluding goodwill | ¥665.3M | ¥677.8M | ¥822.5M | ¥2.14B | ¥1.95B |
| Goodwill | ¥400.3M | ¥335.3M | ¥414M | ¥917M | ¥666M |
| Investment securities | ¥226.5M | ¥275.1M | ¥495.7M | ¥430M | ¥866M |
| Current assets | ¥24.1B | ¥27.7B | ¥30.6B | ¥34.3B | ¥37.5B |
| Current liabilities | ¥7.92B | ¥9.75B | ¥10.7B | ¥11.5B | ¥15B |
| Trade payables | ¥4.99B | ¥5.34B | ¥5.8B | ¥5.38B | ¥5.2B |
| Short-term borrowings | ¥763.5M | ¥1.01B | ¥820.8M | ¥555M | ¥3.86B |
| Long-term borrowings | ¥898.1M | ¥1.4B | ¥2.33B | ¥4.57B | ¥2.25B |
| Bonds | ¥160M | ¥140M | ¥120M | — | — |
| Interest-bearing debt | ¥1.82Bderived | ¥2.55Bderived | ¥3.27Bderived | — | — |
| Total liabilities | ¥9.79B | ¥12.2B | ¥14.1B | ¥17.1B | ¥18.5B |
| Non-controlling interests | — | — | ¥108.7M | ¥131M | ¥156M |
| Equity attributable to owners of parent | ¥20B | ¥21.7B | ¥23.6B | ¥25.7B | ¥27.7B |
| Retained earnings | ¥18.6B | ¥20.2B | ¥22.2B | ¥24.2B | ¥26.2B |
| Treasury stock | -¥435.5M | -¥435.5M | -¥435.5M | -¥384M | -¥377M |
EDINET (FSA Japan)
有価証券報告書－第155期(2025/04/01－2026/03/31)
EDINET (FSA Japan)
有価証券報告書－第154期(2024/04/01－2025/03/31)
EDINET (FSA Japan)
有価証券報告書－第153期(2023/04/01－2024/03/31)
EDINET (FSA Japan)
有価証券報告書－第152期(2022/04/01－2023/03/31)
EDINET (FSA Japan)
有価証券報告書－第151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150期(令和2年4月1日－令和3年3月31日)
Extracted from XBRL: 54 / Derived from other figures: 1
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