Tenryu Saw Mfg.Tenryu Saw Mfg. Co., Ltd.5945東証スタンダード金属製品FY ending Mar 2026, consolidated, J-GAAP
Out of every ¥100 of sales, about ¥13 is left as operating profit. Revenue changed +2.6% from the prior year, operating profit -5.0%.
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 | 14.8% | 0.43× | 6.3% | 1.25× | 7.9% |
| 2023 | 12.2% | 0.40× | 4.8% | 1.25× | 6.1% |
| 2024 | 10.3% | 0.33× | 3.4% | 1.28× | 4.4% |
| 2025 | 11.5% | 0.34× | 3.9% | 1.34× | 5.2% |
| 2026 | 11.3% | 0.33× | 3.7% | 1.41× | 5.1% |
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 | 14,390 | 13,531 | 11,936 | 13,131 | 13,475 |
| Cost of revenue | 8,861 | 8,920 | 8,105 | 8,548 | 8,885 |
| Gross profit | 5,530 | 4,610 | 3,830 | 4,583 | 4,590 |
| SG&A | 2,743 | 2,874 | 2,588 | 2,756 | 2,855 |
| Operating income | 2,786 | 1,737 | 1,242 | 1,827 | 1,735 |
| Pretax income | 3,079 | 2,335 | 1,739 | 2,139 | 2,157 |
| Income tax | 949 | 680 | 513 | 632 | 640 |
| Net income attributable to owners | 2,131 | 1,655 | 1,227 | 1,506 | 1,517 |
| Operating margin | 19.4% | 12.8% | 10.4% | 13.9% | 12.9% |
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 | ¥8.05B | ¥8.05B | ¥7.89B | ¥8.8B | ¥7.14B |
| Total assets | ¥33.6B | ¥34.7B | ¥37.6B | ¥40B | ¥42.9B |
| Net assets | ¥30.1B | ¥31.8B | ¥34.2B | ¥36.8B | ¥39.1B |
| Share capital | ¥581.3M | ¥581.3M | ¥581.3M | ¥581.3M | ¥581.3M |
| Property, plant and equipment | ¥8.69B | ¥9.51B | ¥9.61B | ¥9.49B | ¥9.08B |
| Intangible assets excluding goodwill | ¥58.4M | ¥43.3M | ¥40.8M | ¥37.6M | ¥59.2M |
| Investment securities | ¥5.91B | ¥6.14B | ¥7.65B | ¥9.23B | ¥12.4B |
| Current assets | ¥18.4B | ¥18.4B | ¥19.5B | ¥20.4B | ¥20.4B |
| Current liabilities | ¥2.33B | ¥1.75B | ¥1.81B | ¥1.41B | ¥1.46B |
| Trade payables | ¥715.6M | ¥618.6M | ¥550.9M | ¥396.6M | ¥355.7M |
| Total liabilities | ¥3.53B | ¥2.94B | ¥3.38B | ¥3.24B | ¥3.8B |
| Equity attributable to owners of parent | ¥26.8B | ¥27.8B | ¥28.5B | ¥29.3B | ¥29.7B |
| Retained earnings | ¥27.7B | ¥28.7B | ¥29.3B | ¥30.4B | ¥31.2B |
| Treasury stock | -¥1.98B | -¥1.98B | -¥1.98B | -¥2.3B | -¥2.6B |
EDINET (FSA Japan)
有価証券報告書－第173期(2025/04/01－2026/03/31)
EDINET (FSA Japan)
有価証券報告書－第172期(2024/04/01－2025/03/31)
EDINET (FSA Japan)
有価証券報告書－第171期(2023/04/01－2024/03/31)
EDINET (FSA Japan)
有価証券報告書－第170期(2022/04/01－2023/03/31)
EDINET (FSA Japan)
有価証券報告書－第169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168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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