Union ToolUNION TOOL CO.6278東証プライム機械FY ending Dec 2025, consolidated, J-GAAP
Out of every ¥100 of sales, about ¥22 is left as operating profit. Revenue changed +23.2% from the prior year, operating profit +26.9%.
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 |
|---|---|---|---|---|---|
| 2021 | 13.5% | 0.44× | 5.9% | 1.15× | 6.8% |
| 2022 | 17.2% | 0.44× | 7.5% | 1.16× | 8.7% |
| 2023 | 12.1% | 0.36× | 4.4% | 1.16× | 5.1% |
| 2024 | 16.2% | 0.44× | 7.1% | 1.19× | 8.4% |
| 2025 | 15.2% | 0.48× | 7.3% | 1.24× | 9.1% |
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
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 2021 | FY ending Dec 2022 | FY ending Dec 2023 | FY ending Dec 2024 | FY ending Dec 2025 |
|---|---|---|---|---|---|
| Revenue | 28,174 | 29,091 | 25,338 | 32,606 | 40,165 |
| Cost of revenue | 17,599 | 17,530 | 16,351 | 19,471 | 24,080 |
| Gross profit | 10,574 | 11,560 | 8,987 | 13,134 | 16,084 |
| SG&A | 5,144 | 5,370 | 5,209 | 6,256 | 7,356 |
| Operating income | 5,430 | 6,190 | 3,778 | 6,878 | 8,728 |
| Pretax income | 5,178 | 7,354 | 4,033 | 6,904 | 8,317 |
| Income tax | 1,374 | 2,358 | 955 | 1,620 | 2,202 |
| Net income attributable to owners | 3,803 | 4,996 | 3,077 | 5,283 | 6,114 |
| Operating margin | 19.3% | 21.3% | 14.9% | 21.1% | 21.7% |
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 2021 | FY ending Dec 2022 | FY ending Dec 2023 | FY ending Dec 2024 | FY ending Dec 2025 |
|---|---|---|---|---|---|
| Cash and equivalents | ¥17.2B | ¥20.9B | ¥19.3B | ¥18B | ¥16.4B |
| Total assets | ¥64.5B | ¥69.1B | ¥70.6B | ¥78.9B | ¥88.2B |
| Net assets | ¥59.1B | ¥63.6B | ¥67.3B | ¥73.1B | ¥80B |
| Share capital | ¥3B | ¥3B | ¥3B | ¥3B | ¥3B |
| Trade receivables | ¥9.48B | ¥8.63B | ¥8.43B | ¥11.4B | ¥14.5B |
| Property, plant and equipment | ¥22.2B | ¥22.5B | ¥24.5B | ¥26.3B | ¥30.8B |
| Intangible assets excluding goodwill | ¥69M | ¥60M | ¥84M | ¥74M | ¥109M |
| Investment securities | ¥5.15B | ¥5.24B | ¥6.11B | ¥10.8B | ¥10.6B |
| Current assets | ¥36.5B | ¥40.7B | ¥39.5B | ¥41.2B | ¥45.7B |
| Current liabilities | ¥4.56B | ¥4.92B | ¥2.7B | ¥5.03B | ¥6.68B |
| Trade payables | ¥1.11B | ¥934M | ¥652M | — | — |
| Total liabilities | ¥5.47B | ¥5.51B | ¥3.33B | ¥5.73B | ¥8.2B |
| Equity attributable to owners of parent | ¥55.9B | ¥59.4B | ¥61.1B | ¥64.8B | ¥69.9B |
| Retained earnings | ¥56.6B | ¥60.1B | ¥61.8B | ¥65.6B | ¥69.6B |
| Treasury stock | -¥6.73B | -¥6.74B | -¥6.74B | -¥6.74B | -¥6.37B |
EDINET (FSA Japan)
有価証券報告書－第65期(2025/01/01－2025/12/31)
EDINET (FSA Japan)
有価証券報告書－第64期(2024/01/01－2024/12/31)
EDINET (FSA Japan)
有価証券報告書－第63期(2023/01/01－2023/12/31)
EDINET (FSA Japan)
有価証券報告書－第62期(2022/01/01－2022/12/31)
EDINET (FSA Japan)
有価証券報告書－第61期(令和3年1月1日－令和3年12月31日)
EDINET (FSA Japan)
有価証券報告書－第60期(令和2年1月1日－令和2年12月31日)
Extracted from XBRL: 49 / Derived from other figures: 1
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