Twin-BirdTWIN-BIRD CORPORATION6897東証スタンダード電気機器FY ending Feb 2026, non-consolidated, J-GAAP
It lost about ¥9 for every ¥100 of sales at the operating level. Revenue changed -10.5% from the prior year, operating profit -17827.4%.
Net margin × asset turnover = ROA; ROA × financial leverage = ROE
| Period | Net margin | Asset turnover | ROA | Financial leverage | ROE |
|---|---|---|---|---|---|
| 2023 | 0.6% | 0.98× | 0.6% | 1.41× | 0.9% |
| 2023 | 0.6% | 0.97× | 0.6% | 1.40× | 0.9% |
| 2024 | 1.0% | 0.92× | 1.0% | 1.41× | 1.4% |
| 2025 | — | —× | -0.9% | —× | — |
| 2026 | — | —× | -11.7% | —× | — |
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 Feb 2023 | FY ending Feb 2023 | FY ending Feb 2024 | FY ending Feb 2025 | FY ending Feb 2026 |
|---|---|---|---|---|---|
| Revenue | 10,930 | 10,838 | 10,303 | 10,057 | 8,999 |
| Cost of revenue | 7,469 | 7,398 | 6,918 | 7,076 | 6,865 |
| Gross profit | 3,462 | 3,440 | 3,385 | 2,981 | 2,134 |
| SG&A | 3,421 | 3,397 | 3,271 | 2,976 | 2,989 |
| Operating income | 41 | 43 | 114 | 5 | -855 |
| Pretax income | 128 | 117 | 120 | 114 | -1,145 |
| Income tax | 58 | 60 | 12 | 215 | 73 |
| Net income attributable to owners | 70 | 70 | 108 | -102 | -1,218 |
| Operating margin | 0.4% | 0.4% | 1.1% | 0.0% | -9.5% |
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 Feb 2023 | FY ending Feb 2023 | FY ending Feb 2024 | FY ending Feb 2025 | FY ending Feb 2026 |
|---|---|---|---|---|---|
| Cash and equivalents | ¥542M | ¥485.3M | ¥495.1M | ¥255.7M | ¥697.6M |
| Total assets | ¥11.1B | ¥11.1B | ¥11.2B | ¥10.9B | ¥9.93B |
| Net assets | ¥8.3B | ¥8.14B | ¥8.19B | ¥7.74B | ¥6.57B |
| Share capital | ¥2.52B | ¥2.52B | ¥2.52B | ¥100M | ¥100M |
| Property, plant and equipment | ¥3.89B | ¥3.89B | ¥3.65B | ¥3.57B | ¥3.42B |
| Intangible assets excluding goodwill | ¥381.2M | ¥381.2M | ¥494.1M | ¥676.9M | ¥467.9M |
| Investment securities | ¥322.6M | ¥322.6M | ¥290.7M | ¥238.6M | ¥305.6M |
| Current assets | ¥6.18B | ¥6.07B | ¥6.33B | ¥6.09B | ¥5.64B |
| Current liabilities | ¥1.92B | ¥1.88B | ¥2.2B | ¥2.56B | ¥2.58B |
| Trade payables | ¥273.9M | — | — | — | — |
| Short-term borrowings | ¥400M | ¥400M | ¥700M | ¥1.5B | ¥1.2B |
| Long-term borrowings | ¥690M | ¥690M | ¥460M | ¥230M | ¥480M |
| Total liabilities | ¥2.84B | ¥2.99B | ¥3.02B | ¥3.12B | ¥3.36B |
| Equity attributable to owners of parent | ¥7.9B | ¥7.95B | ¥7.93B | ¥7.69B | ¥6.33B |
| Retained earnings | ¥2.88B | ¥2.93B | ¥2.89B | ¥2.65B | ¥1.29B |
| Treasury stock | -¥108.2M | -¥108.2M | -¥108.2M | -¥107M | -¥104.5M |
EDINET (FSA Japan)
有価証券報告書－第64期(2025/03/01－2026/02/28)
EDINET (FSA Japan)
有価証券報告書－第63期(2024/03/01－2025/02/28)
EDINET (FSA Japan)
有価証券報告書－第62期(2023/03/01－2024/02/29)
EDINET (FSA Japan)
有価証券報告書－第61期(2022/03/01－2023/02/28)
EDINET (FSA Japan)
有価証券報告書－第60期(令和3年3月1日－令和4年2月28日)
EDINET (FSA Japan)
有価証券報告書－第59期(令和2年3月1日－令和3年2月28日)
Extracted from XBRL: 45 / Derived from other figures: 1
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