UBEUBE Corporation4208東証プライム化学FY ending Mar 2026, consolidated, J-GAAP
Out of every ¥100 of sales, about ¥4 is left as operating profit. Revenue changed -5.0% 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 | 3.7% | 0.78× | 2.9% | 2.38× | 7.0% |
| 2023 | — | —× | -0.9% | —× | — |
| 2024 | 6.2% | 0.62× | 3.8% | 2.21× | 8.4% |
| 2025 | — | —× | -0.6% | —× | — |
| 2026 | 5.2% | 0.51× | 2.6% | 2.63× | 6.9% |
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 | 655,265 | 494,738 | 468,237 | 486,802 | 462,343 |
| Cost of revenue | 527,346 | 412,193 | 381,526 | 395,869 | 358,886 |
| Gross profit | 127,919 | 82,545 | 86,711 | 90,933 | 103,457 |
| SG&A | 83,881 | 66,335 | 64,255 | 72,891 | 84,516 |
| Operating income | 44,038 | 16,210 | 22,456 | 18,042 | 18,941 |
| Pretax income | 36,794 | -2,652 | 35,068 | -10,893 | 30,731 |
| Income tax | 10,948 | 5,505 | 6,032 | -1,676 | 6,620 |
| Net income attributable to owners | 24,500 | -7,034 | 28,981 | -4,816 | 23,872 |
| Operating margin | 6.7% | 3.3% | 4.8% | 3.7% | 4.1% |
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 Mar 2022 | FY ending Mar 2023 | FY ending Mar 2024 | FY ending Mar 2025 | FY ending Mar 2026 |
|---|---|---|---|---|---|
| Cash and equivalents | ¥78.8B | ¥30.7B | ¥35.9B | ¥115.4B | ¥52.6B |
| Total assets | ¥838B | ¥732.7B | ¥789B | ¥866.2B | ¥946.3B |
| Net assets | ¥394B | ¥381.6B | ¥429.4B | ¥412.3B | ¥454.9B |
| Share capital | ¥58.4B | ¥58.4B | ¥58.4B | ¥58.4B | ¥58.4B |
| Property, plant and equipment | ¥332.8B | ¥209B | ¥222.2B | ¥222.9B | ¥295.9B |
| Intangible assets excluding goodwill | ¥8.54B | ¥8.79B | ¥8.57B | ¥12B | ¥58.7B |
| Goodwill | ¥857M | ¥1.47B | ¥1.45B | ¥2B | ¥32.2B |
| Investment securities | ¥61.8B | ¥198.4B | ¥223.9B | ¥225.5B | ¥234B |
| Current assets | ¥394.7B | ¥283.1B | ¥295.7B | ¥358.4B | ¥308.3B |
| Current liabilities | ¥249.2B | ¥172.2B | ¥198.2B | ¥197.7B | ¥203.9B |
| Trade payables | ¥110.8B | ¥69.2B | ¥62.1B | ¥48.3B | ¥53.7B |
| Short-term borrowings | ¥44.5B | ¥55.1B | ¥63.4B | ¥70.8B | ¥80.8B |
| Long-term borrowings | ¥114.7B | ¥95.5B | ¥75.6B | ¥155.6B | ¥182.2B |
| Bonds | ¥50B | ¥60B | ¥60B | ¥80B | ¥80B |
| Interest-bearing debt | ¥209.2Bderived | ¥210.7Bderived | ¥198.9Bderived | ¥306.5Bderived | ¥342.9Bderived |
| Total liabilities | ¥443.9B | ¥351.1B | ¥359.7B | ¥453.9B | ¥491.4B |
| Non-controlling interests | ¥24.4B | ¥19.9B | ¥20.6B | ¥17.2B | ¥17.7B |
| Equity attributable to owners of parent | ¥351.5B | ¥335.1B | ¥353.6B | ¥338.2B | ¥351.5B |
| Retained earnings | ¥274.7B | ¥258B | ¥276.4B | ¥260.9B | ¥274.1B |
| Treasury stock | -¥22.2B | -¥21.7B | -¥21.6B | -¥21.5B | -¥21.4B |
EDINET (FSA Japan)
有価証券報告書－第120期(2025/04/01－2026/03/31)
EDINET (FSA Japan)
有価証券報告書－第119期(2024/04/01－2025/03/31)
EDINET (FSA Japan)
有価証券報告書－第118期(2023/04/01－2024/03/31)
EDINET (FSA Japan)
訂正有価証券報告書－第117期(2022/04/01－2023/03/31)
EDINET (FSA Japan)
有価証券報告書－第116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115期(令和2年4月1日－令和3年3月31日)
Extracted from XBRL: 56 / Derived from other figures: 2
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