Topy IndustriesTOPY INDUSTRIES,LIMITED7231東証プライム輸送用機器FY ending Mar 2026, consolidated, J-GAAP
Out of every ¥100 of sales, about ¥3 is left as operating profit. Revenue changed -1.0% from the prior year, operating profit +46.8%.
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 | 0.1% | 0.96× | 0.1% | 2.84× | 0.4% |
| 2023 | 1.9% | 1.16× | 2.2% | 2.82× | 6.2% |
| 2024 | 1.4% | 1.13× | 1.6% | 2.79× | 4.4% |
| 2025 | 2.1% | 1.04× | 2.2% | 2.68× | 5.9% |
| 2026 | 3.4% | 1.08× | 3.7% | 2.46× | 9.0% |
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 | 271,178 | 334,496 | 333,992 | 300,610 | 297,750 |
| Cost of revenue | 240,122 | 289,880 | 288,114 | 258,181 | 251,434 |
| Gross profit | 31,055 | 44,616 | 45,878 | 42,429 | 46,315 |
| SG&A | 32,762 | 37,440 | 35,438 | 37,128 | 38,531 |
| Operating income | -1,706 | 7,175 | 10,440 | 5,300 | 7,783 |
| Pretax income | 1,790 | 7,421 | 3,517 | 8,982 | 14,484 |
| Income tax | 1,337 | 983 | -1,301 | 2,474 | 4,250 |
| Net income attributable to owners | 386 | 6,321 | 4,676 | 6,387 | 10,151 |
| Operating margin | -0.6% | 2.1% | 3.1% | 1.8% | 2.6% |
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 | ¥19.9B | ¥22.6B | ¥23.2B | ¥26.6B | ¥27.8B |
| Total assets | ¥282.2B | ¥292.3B | ¥298.3B | ¥281.8B | ¥271.6B |
| Net assets | ¥113.7B | ¥121.4B | ¥141B | ¥136.7B | ¥145.4B |
| Share capital | ¥21B | ¥21B | ¥21B | ¥21B | ¥21B |
| Property, plant and equipment | ¥95.3B | ¥92.7B | ¥84.6B | ¥80.6B | ¥78.5B |
| Intangible assets excluding goodwill | ¥3.44B | ¥3.01B | ¥3.4B | ¥3.44B | ¥2.97B |
| Goodwill | ¥780M | ¥655M | ¥530M | ¥405M | ¥280M |
| Investment securities | ¥27.5B | ¥27.3B | ¥42.6B | ¥30.7B | ¥26.7B |
| Current assets | ¥144.4B | ¥158.6B | ¥157.2B | ¥155.2B | ¥150.9B |
| Current liabilities | ¥87.2B | ¥95.3B | ¥96.2B | ¥95.9B | ¥88.4B |
| Trade payables | ¥33.7B | ¥36.1B | ¥31.5B | ¥30.4B | ¥29.8B |
| Short-term borrowings | ¥22.8B | ¥17.3B | ¥21.1B | ¥26.3B | ¥22.7B |
| Long-term borrowings | ¥26.2B | ¥29.3B | ¥18.4B | ¥11.9B | ¥11B |
| Bonds | ¥37B | ¥30B | ¥30B | ¥25B | ¥18B |
| Interest-bearing debt | ¥86Bderived | ¥76.6Bderived | ¥69.4Bderived | ¥63.2Bderived | ¥51.7Bderived |
| Total liabilities | ¥168.5B | ¥170.9B | ¥157.3B | ¥145B | ¥126.2B |
| Non-controlling interests | ¥1.04B | ¥1.16B | ¥1.31B | ¥1.44B | ¥1.44B |
| Equity attributable to owners of parent | ¥99.4B | ¥104.6B | ¥107B | ¥109.4B | ¥115.8B |
| Retained earnings | ¥62.1B | ¥67.5B | ¥70B | ¥74B | ¥81.7B |
| Treasury stock | -¥2.29B | -¥2.5B | -¥2.5B | -¥4.21B | -¥5.68B |
EDINET (FSA Japan)
有価証券報告書－第132期(2025/04/01－2026/03/31)
EDINET (FSA Japan)
有価証券報告書－第131期(2024/04/01－2025/03/31)
EDINET (FSA Japan)
有価証券報告書－第130期(2023/04/01－2024/03/31)
EDINET (FSA Japan)
有価証券報告書－第129期(2022/04/01－2023/03/31)
EDINET (FSA Japan)
有価証券報告書－第128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127期(令和2年4月1日－令和3年3月31日)
Extracted from XBRL: 55 / Derived from other figures: 2
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