# SUPER TOOL CO.,LTD.: business model and financials

> Latest period: FY ending Mar 2026, consolidated, J-GAAP
> Unit: JPY millions
> Sources: 有価証券報告書－第66期(2025/03/16－2026/03/15) (S100Y9PU)
> Page: https://vizora.meequs.com/en/company/super-tool
> Retrieved: 2026-09-30T18:37:49.349Z

## Company

Super Tool, founded in 1960, is a company in Electric Power & Gas listed on TSE Standard. It has 95 employees (consolidated).

| Field | Value |
| --- | ---: |
| Legal name | SUPER TOOL CO., LTD. |
| Ticker | 5990 |
| Stock price | View on Yahoo Finance (https://finance.yahoo.co.jp/quote/5990.T) |
| Listing | TSE Standard |
| Head office | 堺市中区見野山158番地 |
| Representative (per filing) | 代表取締役社長 平野 量夫 |
| Founded | Dec 1960 |
| Share capital | ¥2.24B |
| Employees (consolidated) | 95 |
| Average salary (parent only) | ¥5.5M |
| Fiscal year end | March |
| Website | www.supertool.co.jp (https://www.supertool.co.jp/) |
| Corporate number | 1120101003608 |
| EDINET | E01435 |
| Industries (Vizora) | Electric Power & Gas, Industrial Machinery |

> Profile source: annual securities report (S100Y9PU, filed 2026-06-09). As of filing

## Five-axis industry profile

Primary industry: Industrial Machinery (2026-03-15)

| Axis | Industry percentile | Peers |
| --- | ---: | ---: |
| Revenue growth | 3.2 | 110 |
| Profitability | 30.7 | 122 |
| Cash conversion | 73.7 | 116 |
| Efficiency | 3.7 | 122 |

Each axis is shown independently. Missing values are labeled unavailable; no combined score is calculated. Industry rank is not an investment recommendation.

## Key points (generated from figures)

- About 85% of Super Tool's sales come from Metal products, with Environment related making up much of the rest.
- Out of every ¥100 of sales, about ¥5 is left as operating profit.
- Revenue changed +3.7% from the prior year, operating profit -23.7%.

## Company structure

- Segment revenue mix: Metal products 84.6%、Environment related 15.4%
- Revenue → net income: ¥5437265000 → ¥198328000
- Net income → operating cash flow: ¥198328000 → ¥522919000（difference ¥324591000）
- Main uses of operating cash flow: CapEx ¥84790000 / dividends ¥165081000 / buybacks —
- Change in cash: ¥104602000
Segment shares use total reported segment revenue, which may include inter-segment sales. The cash bridge is operating cash flow minus net income and combines non-cash items and working-capital effects.

## Key figures at a glance

| Metric | Value | Note |
| --- | ---: | ---: |
| Revenue | ¥5.44B |  |
| Operating income | ¥287.8M | Margin 5.3% |
| Net income | ¥198.3M | Margin 3.6% |
| Free cash flow | ¥438.1M |  |
| Largest business | Metal products | of segment revenue 84.6% |
| Employees (consolidated) | 95 |  |
| EPS | ¥81.17 |  |
| Book value per share | ¥4330.58 |  |
| Equity ratio | 77.3% |  |
| Shares outstanding | 2,366,000 |  |
| Treasury shares | 4,400 |  |
| Shareholders | 1,629 |  |
| Average salary (parent only) | ¥5.5M | Filing company only |
| Cash ratio | 8.4% | Cash ÷ revenue 20.6% |
| Vs. industry median margin | -2.3 pp | Industrial Machinery |
| ROE | 2.5% | Derived from disclosed figures |
| ROA | 1.5% | Derived from disclosed figures |

## Notable figures

- FY2026, operating cash flow is 2.6× net income
- FY2026, one segment accounts for 87% of positive segment profit

## What changed in 5 years

| Metric | FY ending Mar 2021 | FY ending Mar 2026 | Change |
| --- | ---: | ---: | ---: |
| Revenue | ¥7305078000 | ¥5437265000 | -25.6% |
| Operating income | ¥559890000 | ¥287823000 | -48.6% |
| Operating margin | 7.7% | 5.3% | -2.4 pp |
| Employees | 113 people | 95 people | -15.9% |
| Cash and equivalents | ¥2116127000 | ¥1122573000 | -47.0% |

### Change in segment revenue mix

Span: FY ending Mar 2021 → FY ending Mar 2026. Stable segment keys are connected; unmatched shares are marked as new or reorganized. Shares use total segment revenue.

| Flow | Revenue share |
| --- | ---: |
| 金属製品事業 → 金属製品事業 | 63.4% |
| 環境関連事業 → 環境関連事業 | 15.4% |
| 環境関連事業 → 事業再編・廃止 | 21.2% |
| 新設・再編 → 金属製品事業 | 21.2% |

Segment revenue source references: 4 (derived)

## Income statement（FY ending Mar 2026, consolidated, J-GAAP）

| Item | Amount (JPY mn) | % of revenue | Source |
| --- | ---: | ---: | ---: |
| Revenue | 5,437 | 100.0% | S100Y9PU |
| Cost of revenue | 3,902 | 71.8% | S100Y9PU |
| Gross profit | 1,535 | 28.2% | S100Y9PU |
| SG&A | 1,247 | 22.9% | S100Y9PU |
| Operating income | 288 | 5.3% | S100Y9PU |
| Ordinary income | 300 | 5.5% | S100Y9PU |
| Pretax income | 299 | 5.5% | S100Y9PU |
| Income tax | 100 | 1.8% | S100Y9PU |
| Net income | 198 | 3.6% | S100Y9PU |
| Net income attributable to owners | 198 | 3.6% | S100Y9PU |

## Per ¥100 of revenue（FY ending Mar 2026）

| Part | JPY |
| --- | ---: |
| Cost of revenue | 72 |
| SG&A | 23 |
| Operating income | 5 |
| (Ref.) Net income | 4 |

### Margin funnel

Gross margin 28.2% → Operating margin 5.3% → Net margin 3.6%
Derived from reported figures (DERIVED).

## Revenue and profit pattern

Pattern: Revenue up, profit down
Revenue growth: +3.7%; Core profit growth: -23.7%
Growth quality: revenue-led
Operating leverage (core profit growth ÷ revenue growth): -6.32×
Calculated from comparable annual consolidated filings.

## Year over year（FY ending Mar 2025 → FY ending Mar 2026、JPY mn）

| Metric | Prior | Current | Change | % change |
| --- | ---: | ---: | ---: | ---: |
| Revenue | 5,241 | 5,437 | 196 | +3.7% |
| Gross profit | 1,662 | 1,535 | -127 | -7.7% |
| Operating income | 377 | 288 | -89 | -23.7% |
| Net income attributable to owners | -238 | 198 | 437 | — |
| Operating cash flow | 132 | 523 | 391 | +295.6% |
| Free cash flow | -1,237 | 438 | 1,675 | — |

## History（JPY mn）

| Period | Revenue | Op. income | Op. margin | Net income | Op. CF | FCF | Source |
| --- | ---: | ---: | ---: | ---: | ---: | ---: | ---: |
| FY ending Mar 2020 | 8,838 | 925 | 10.5% | 554 | -10 | -134 | S100LGH9 |
| FY ending Mar 2021 | 7,305 | 560 | 7.7% | 322 | -415 | -905 | S100O7K2 |
| FY ending Mar 2022 | 7,957 | 691 | 8.7% | 414 | 1,555 | 1,340 | S100QWBV |
| FY ending Mar 2023 | 6,982 | 524 | 7.5% | 364 | -433 | -638 | S100TKA9 |
| FY ending Mar 2024 | 5,853 | 428 | 7.3% | 306 | 1,096 | 418 | S100VVSN |
| FY ending Mar 2025 | 5,241 | 377 | 7.2% | -238 | 132 | -1,237 | S100Y9PU |
| FY ending Mar 2026 | 5,437 | 288 | 5.3% | 198 | 523 | 438 | S100Y9PU |

## People and productivity（FY ending Mar 2026, consolidated, J-GAAP）

| Metric | Value |
| --- | ---: |
| Revenue per employee (consolidated) | ¥57.2M |
| Operating income per employee (consolidated) | ¥3M |
| Net income per employee (consolidated) | ¥2.1M |

Employees, revenue and profit are consolidated. Average annual salary is a separate parent-company figure. Calculated from disclosed figures (DERIVED).

| History | FY ending Mar 2022 | FY ending Mar 2023 | FY ending Mar 2024 | FY ending Mar 2025 | FY ending Mar 2026 |
| --- | ---: | ---: | ---: | ---: | ---: |
| Employees (consolidated) | 111 | 102 | 102 | 103 | 95 |
| Average salary (parent company) | ¥5.3M | ¥5.6M | ¥5.5M | ¥5.6M | ¥5.5M |
| Average age (parent company) | 41.3 years | 42.4 years | 42.4 years | 42.4 years | 42.7 years |
| Average tenure (parent company) | 14.8 years | 16.2 years | 16.3 years | 16.5 years | 16.8 years |

Year over year: Employees (consolidated) -7.8% · Revenue (consolidated) +3.7%

## Segments（FY ending Mar 2026, consolidated, J-GAAP、JPY mn）

| Segment | Revenue | Share | Op. income | Op. margin |
| --- | ---: | ---: | ---: | ---: |
| Metal products | 4,600 | 84.6% | 601 | 13.1% |
| Environment related | 837 | 15.4% | 91 | 10.9% |

### segmentMix — Revenue and profit mix

Calculated from disclosed figures (DERIVED). Shares use total segment revenue and total positive segment profit respectively. Difference = profit share − revenue share (pt). Inter-segment sales may prevent reconciliation to company revenue.

| Segment | Revenue share | Profit share | Difference (pt) | Margin |
| --- | ---: | ---: | ---: | ---: |
| Metal products | 84.6% | 86.9% | 2.3 | 13.1% |
| Environment related | 15.4% | 13.1% | -2.3 | 10.9% |

Segment → industry: Environment related → Electric Power & Gas / Metal products → Industrial Machinery

## Revenue by geography

No geographic revenue breakdown was disclosed.

## Cash flow（FY ending Mar 2026, consolidated, J-GAAP）

| Item | Amount (JPY mn) | % of revenue | Source |
| --- | ---: | ---: | ---: |
| Operating cash flow | 523 | 9.6% | S100Y9PU |
| Capital expenditure | 85 | 1.6% | S100Y9PU |
| Free cash flow | 438 | 8.1% | 算出 |
| Investing cash flow | -93 | -1.7% | S100Y9PU |
| Financing cash flow | -326 | -6.0% | S100Y9PU |
| Dividends paid | 165 | 3.0% | S100Y9PU |
| Change in cash | 105 | 1.9% | S100Y9PU |
| Cash and equivalents | 1,123 | 20.6% | S100Y9PU |

## Balance sheet

Figures are as of each fiscal year end. Derived values are marked as such in the source column. Lease liabilities are excluded from interest-bearing debt.

| Metric | FY ending Mar 2022 | FY ending Mar 2023 | FY ending Mar 2024 | FY ending Mar 2025 | FY ending Mar 2026 | Source |
| --- | ---: | ---: | ---: | ---: | ---: | ---: |
| Cash and equivalents | 1,652 | 1,437 | 1,657 | 1,018 | 1,123 | S100TKA9, S100VVSN, S100Y9PU |
| Total assets | 12,311 | 12,983 | 13,103 | 13,356 | 13,345 | S100QWBV, S100TKA9, S100VVSN, S100Y9PU |
| Net assets | 9,487 | 10,396 | 10,662 | 10,276 | 10,323 | S100TKA9, S100VVSN, S100Y9PU |
| Share capital | 1,903 | 2,235 | 2,235 | 2,235 | 2,235 | S100QWBV, S100TKA9, S100VVSN, S100Y9PU |
| Trade receivables | 728 | 1,470 | 710 | 638 | — | S100QWBV, S100TKA9, S100VVSN |
| Property, plant and equipment | 5,741 | 5,769 | 6,290 | 7,314 | 7,144 | S100QWBV, S100TKA9, S100VVSN, S100Y9PU |
| Intangible assets excluding goodwill | 67 | 56 | 101 | 79 | 52 | S100QWBV, S100TKA9, S100VVSN, S100Y9PU |
| Investment securities | 322 | 332 | 426 | 421 | 476 | S100QWBV, S100TKA9, S100VVSN, S100Y9PU |
| Current assets | 6,043 | 6,671 | 5,717 | 5,384 | 5,533 | S100QWBV, S100TKA9, S100VVSN, S100Y9PU |
| Current liabilities | 1,187 | 1,046 | 985 | 945 | 1,022 | S100QWBV, S100TKA9, S100VVSN, S100Y9PU |
| Trade payables | 388 | 417 | 256 | 302 | 127 | S100QWBV, S100TKA9, S100VVSN, S100Y9PU |
| Long-term borrowings | 438 | 338 | 238 | 924 | 786 | S100QWBV, S100TKA9, S100VVSN, S100Y9PU |
| Total liabilities | 2,824 | 2,587 | 2,441 | 3,080 | 3,023 | S100QWBV, S100TKA9, S100VVSN, S100Y9PU |
| Equity attributable to owners of parent | 7,044 | 7,951 | 8,153 | 7,774 | 7,823 | S100QWBV, S100TKA9, S100VVSN, S100Y9PU |
| Retained earnings | 4,447 | 4,663 | 4,807 | 4,404 | 4,437 | S100QWBV, S100TKA9, S100VVSN, S100Y9PU |
| Treasury stock | -141 | -115 | -50 | -24 | -8 | S100QWBV, S100TKA9, S100VVSN, S100Y9PU |

### Assets and funding mix

| Assets | Share | Source |
| --- | ---: | ---: |
| Cash | 8% | S100Y9PU |
| Property, plant and equipment | 54% | S100Y9PU |
| Intangibles and goodwill | 0% | S100Y9PU |
| Investment securities | 4% | S100Y9PU |
| Other assets | 34% | S100Y9PU |

| Funding source | Share | Source |
| --- | ---: | ---: |
| Trade payables | 1% | S100Y9PU |
| Other liabilities | 22% | S100Y9PU |
| Equity | 77% | S100Y9PU |
| Other liabilities | 0% | S100Y9PU |

### Balance sheet history

| Metric | FY ending Mar 2022 | FY ending Mar 2023 | FY ending Mar 2024 | FY ending Mar 2025 | FY ending Mar 2026 |
| --- | ---: | ---: | ---: | ---: | ---: |
| Total assets | 12,311 | 12,983 | 13,103 | 13,356 | 13,345 |
| Equity | 9,487 | 10,396 | 10,662 | 10,276 | 10,323 |
| Interest-bearing debt | — | — | — | — | — |
| Cash | 1,652 | 1,437 | 1,657 | 1,018 | 1,123 |

## Asset intensity and goodwill

Ratios are derived from reported values. Goodwill is used only when separately reported, never inferred from combined intangible assets.

| Metric | Value | Sources |
| --- | ---: | ---: |
| Asset intensity (fixed assets ÷ revenue) | 131.4% | S100Y9PU |
| Fixed assets ÷ total assets | 53.5% | S100Y9PU |
| Goodwill ÷ parent equity | — | —, S100Y9PU |

### Cash quality

Net cash = cash − interest-bearing debt. Net debt ratio = (interest-bearing debt − cash) ÷ positive operating cash flow. Omit when debt components are incomplete; other ratios are derived from reported figures.

| Metric | Value |
| --- | ---: |
| Cash ratio (cash ÷ total assets) | 8.4% |
| Cash ÷ revenue | 20.6% |
| Net cash (cash − interest-bearing debt) | — |
| Net debt ÷ operating cash flow | — |
| Cash conversion (operating CF ÷ operating income) | 181.7% |
| Cash vs. profit gap | 325 JPY mn (of net income 163.7%) |
| Shareholder returns / net income | — |
| Shareholder returns / FCF | — |
| Shareholder payments — dividends / net income | 83.2% |
| Shareholder payments — dividends / FCF | 37.7% |
| CapEx intensity (capex ÷ revenue) | 1.6% |
| Investing CF relative to operating CF | 17.7% |

## ROA and ROE

ROE is decomposed into net margin × asset turnover × financial leverage. Leverage can raise ROE, so the ratio alone does not assess a company's condition. Ending balances are used without a prior year; total equity approximates parent equity when unavailable.

| Period | Net margin | Asset turnover | ROA | Financial leverage | ROE | Sources |
| --- | ---: | ---: | ---: | ---: | ---: | ---: |
| 2022 | 5.2% | 0.65× | 3.4% | 1.75× | 5.9% | S100QWBV |
| 2023 | 5.2% | 0.55× | 2.9% | 1.69× | 4.9% | S100TKA9 |
| 2024 | 5.2% | 0.45× | 2.3% | 1.62× | 3.8% | S100VVSN |
| 2025 | — | —× | -1.8% | —× | — | S100Y9PU |
| 2026 | 3.6% | 0.41× | 1.5% | 1.71× | 2.5% | S100Y9PU |

## Ownership

| Counterparty | Relation | Ratio | As of |
| --- | ---: | ---: | ---: |
| THE HONGKONG AND SHANGHAI BANKING CORPORATION LTD - SINGAPORE BRANCH PRIVATE BANKING DIVISION A/C CLIENTS (常任代理人 香港上海銀行東京支店） | Major shareholder | 17.9% | 2026-03-15 |
| ホライズン株式会社 | Major shareholder | 17.3% | 2026-03-15 |
| トラスコ中山株式会社 | Major shareholder | 9.5% | 2026-03-15 |
| 平野 量夫 | Major shareholder | 2.2% | 2026-03-15 |
| 株式会社ＳＢＩ証券 | Major shareholder | 2.2% | 2026-03-15 |
| 竈 利英 | Major shareholder | 1.9% | 2026-03-15 |
| 株式会社池田泉州銀行 | Major shareholder | 1.4% | 2026-03-15 |
| 株式会社スノーボールキャピタル | Major shareholder | 1.3% | 2026-03-15 |
| DAIWA CM SINGAPORE LTD(TRUST A/C) (常任代理人 大和証券株式会社） | Major shareholder | 1.2% | 2026-03-15 |
| 西村 香奈枝 | Major shareholder | 1.2% | 2026-03-15 |

## Sources

| Document | ID | Published | URL |
| --- | ---: | ---: | ---: |
| 有価証券報告書－第66期(2025/03/16－2026/03/15) | S100Y9PU | 2026-06-09 | https://disclosure2.edinet-fsa.go.jp/WZEK0040.aspx?S100Y9PU,, |
| 有価証券報告書－第65期(2024/03/16－2025/03/15) | S100VVSN | 2025-06-06 | https://disclosure2.edinet-fsa.go.jp/WZEK0040.aspx?S100VVSN,, |
| 有価証券報告書－第64期(2023/03/16－2024/03/15) | S100TKA9 | 2024-06-07 | https://disclosure2.edinet-fsa.go.jp/WZEK0040.aspx?S100TKA9,, |
| 有価証券報告書－第63期(2022/03/16－2023/03/15) | S100QWBV | 2023-06-09 | https://disclosure2.edinet-fsa.go.jp/WZEK0040.aspx?S100QWBV,, |
| 有価証券報告書－第62期(令和3年3月16日－令和4年3月15日) | S100O7K2 | 2022-06-10 | https://disclosure2.edinet-fsa.go.jp/WZEK0040.aspx?S100O7K2,, |
| 有価証券報告書－第61期(令和2年3月16日－令和3年3月15日) | S100LGH9 | 2021-06-04 | https://disclosure2.edinet-fsa.go.jp/WZEK0040.aspx?S100LGH9,, |

## Definitions

- Amounts are in millions of JPY (rounded). The period is stated in each table heading
- Operating margin = operating income ÷ revenue. Net income is attributable to owners of the parent when disclosed
- Free cash flow (FCF) = operating cash flow − capital expenditure
- ¥100 model = breakdown per ¥100 of revenue (rounded so parts sum to 100)
- Segment revenues include inter-segment sales and may not sum to consolidated revenue
- Source IDs are EDINET document IDs (docID). "算出" (derived) means computed from other disclosed values
- All figures are extracted mechanically from filings. AI-written text never generates figures
- Source: company filings submitted to EDINET (Financial Services Agency of Japan). Figures were extracted, edited and processed, and charts and text were created, by Vizora — not by the FSA (used under the Public Data License v1.0).