Tsubaki NakashimaTSUBAKI NAKASHIMA CO., LTD.6464東証プライム機械FY ending Dec 2024, consolidated, IFRS
Out of every ¥100 of sales, about ¥1 is left as operating profit. Revenue changed -1.5% from the prior year, operating profit -83.8%.
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 |
|---|---|---|---|---|---|
| 2020 | 3.6% | 0.40× | 1.4% | 2.92× | 4.2% |
| 2021 | 5.2% | 0.47× | 2.5% | 2.93× | 7.3% |
| 2022 | — | —× | -5.7% | —× | — |
| 2023 | — | —× | -0.8% | —× | — |
| 2024 | 1.2% | 0.45× | 0.5% | 2.95× | 1.6% |
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 Dec 2020 | FY ending Dec 2021 | FY ending Dec 2022 | FY ending Dec 2023 | FY ending Dec 2024 |
|---|---|---|---|---|---|
| Revenue | 52,024 | 67,926 | 79,036 | 77,085 | 75,921 |
| Cost of revenue | 42,807 | 54,317 | — | 62,813 | 65,403 |
| Gross profit | 9,217 | 13,609 | — | 14,272 | 10,518 |
| SG&A | 5,820 | 7,384 | — | 7,499 | 9,354 |
| Operating income | 3,611 | 5,816 | — | 5,018 | 814 |
| Pretax income | 2,572 | 5,008 | -9,648 | 4,267 | 1,747 |
| Income tax | 698 | 1,452 | — | 1,409 | 647 |
| Net income attributable to owners | 1,877 | 3,554 | -9,089 | -1,287 | 912 |
| Operating margin | 6.9% | 8.6% | — | 6.5% | 1.1% |
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 Dec 2020 | FY ending Dec 2021 | FY ending Dec 2022 | FY ending Dec 2023 | FY ending Dec 2024 |
|---|---|---|---|---|---|
| Cash and equivalents | ¥15B | ¥32.5B | ¥24.1B | ¥23B | ¥23.1B |
| Total assets | ¥130.5B | ¥157.2B | ¥159.9B | ¥166.1B | ¥174.7B |
| Net assets | ¥44.7B | ¥53.4B | — | ¥54.1B | ¥61.5B |
| Share capital | ¥16.8B | ¥17.1B | — | ¥17.1B | ¥17.1B |
| Property, plant and equipment | ¥31.1B | ¥32.4B | — | ¥34.2B | ¥36.7B |
| Goodwill | ¥38.2B | ¥39.9B | — | ¥34.3B | ¥36.3B |
| Current assets | ¥53.4B | ¥77B | — | ¥84.2B | ¥85B |
| Total liabilities | ¥85.8B | ¥103.8B | — | ¥111.9B | ¥113.2B |
| Equity attributable to owners of parent | ¥44.7B | ¥53.3B | — | ¥54.1B | ¥61.5B |
| Retained earnings | ¥25.9B | ¥27.8B | — | ¥15.2B | ¥15.5B |
| Treasury stock | -¥1.65B | -¥1.65B | — | -¥2.62B | -¥2.3B |
EDINET (FSA Japan)
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EDINET (FSA Japan)
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Extracted from XBRL: 45 / Derived from other figures: 1
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