Towa Food ServiceTOWA FOOD SERVICE CO.,LTD.3329東証スタンダード小売業FY ending Apr 2026, non-consolidated, J-GAAP
Out of every ¥100 of sales, about ¥8 is left as operating profit. Revenue changed +3.9% from the prior year, operating profit -7.4%.
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 | 8.5% | 0.97× | 8.2% | 1.50× | 12.3% |
| 2023 | 3.9% | 1.28× | 5.0% | 1.45× | 7.3% |
| 2024 | 5.7% | 1.44× | 8.2% | 1.36× | 11.2% |
| 2025 | 5.6% | 1.43× | 8.1% | 1.30× | 10.5% |
| 2026 | 5.6% | 1.40× | 7.9% | 1.28× | 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
| Item | FY ending Apr 2022 | FY ending Apr 2023 | FY ending Apr 2024 | FY ending Apr 2025 | FY ending Apr 2026 |
|---|---|---|---|---|---|
| Revenue | 8,247 | 10,847 | 12,383 | 12,813 | 13,315 |
| Cost of revenue | 2,428 | 2,982 | 3,366 | 3,446 | 3,645 |
| Gross profit | 5,818 | 7,865 | 9,017 | 9,367 | 9,669 |
| SG&A | 6,570 | 7,250 | 8,020 | 8,304 | 8,686 |
| Operating income | -751 | 615 | 997 | 1,063 | 984 |
| Pretax income | 1,078 | 654 | 1,032 | 1,058 | 1,105 |
| Income tax | 380 | 228 | 327 | 338 | 354 |
| Net income attributable to owners | 699 | 426 | 704 | 721 | 751 |
| Operating margin | -9.1% | 5.7% | 8.1% | 8.3% | 7.4% |
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 Apr 2022 | FY ending Apr 2023 | FY ending Apr 2024 | FY ending Apr 2025 | FY ending Apr 2026 |
|---|---|---|---|---|---|
| Cash and equivalents | ¥1.9B | ¥1.62B | ¥1.82B | ¥1.86B | ¥1.72B |
| Total assets | ¥8.52B | ¥8.44B | ¥8.72B | ¥9.17B | ¥9.82B |
| Net assets | ¥5.68B | ¥6.02B | ¥6.62B | ¥7.17B | ¥7.77B |
| Share capital | ¥50M | ¥50M | ¥50M | ¥50M | ¥50M |
| Property, plant and equipment | ¥1.57B | ¥1.46B | ¥1.54B | ¥1.67B | ¥1.83B |
| Intangible assets excluding goodwill | ¥19.2M | ¥53.5M | ¥43.2M | ¥45.5M | ¥35.8M |
| Investment securities | ¥34.8M | ¥40.6M | ¥67.6M | ¥62.3M | ¥70.5M |
| Current assets | ¥4.66B | ¥4.7B | ¥4.89B | ¥5.27B | ¥5.76B |
| Current liabilities | ¥1.62B | ¥1.73B | ¥1.38B | ¥1.28B | ¥1.33B |
| Long-term borrowings | ¥600M | — | — | — | — |
| Total liabilities | ¥2.84B | ¥2.43B | ¥2.1B | ¥2B | ¥2.05B |
| Equity attributable to owners of parent | ¥5.67B | ¥6B | ¥6.59B | ¥7.15B | ¥7.74B |
| Retained earnings | ¥4.41B | ¥4.75B | ¥5.33B | ¥5.89B | ¥6.48B |
| Treasury stock | -¥100.6M | -¥100.6M | -¥100.7M | -¥100.7M | -¥99M |
EDINET (FSA Japan)
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Extracted from XBRL: 44 / Derived from other figures: 1
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