ValquaVALQUA , LTD.7995東証プライム化学FY ending Mar 2026, consolidated, J-GAAP
Out of every ¥100 of sales, about ¥12 is left as operating profit. Revenue changed -2.6% from the prior year, operating profit +25.2%.
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 | 9.1% | 0.88× | 8.0% | 1.60× | 12.9% |
| 2023 | 10.8% | 0.97× | 10.5% | 1.62× | 17.0% |
| 2024 | 8.0% | 0.86× | 6.9% | 1.66× | 11.4% |
| 2025 | 7.8% | 0.79× | 6.1% | 1.69× | 10.4% |
| 2026 | 8.8% | 0.73× | 6.4% | 1.70× | 10.8% |
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 | 53,167 | 62,178 | 61,744 | 60,113 | 58,556 |
| Cost of revenue | 31,667 | 36,440 | 36,438 | 36,269 | 33,571 |
| Gross profit | 21,499 | 25,737 | 25,305 | 23,843 | 24,984 |
| SG&A | 14,526 | 16,860 | 18,203 | 18,174 | 17,883 |
| Operating income | 6,972 | 8,877 | 7,102 | 5,669 | 7,100 |
| Pretax income | 7,122 | 10,043 | 7,100 | 6,207 | 6,755 |
| Income tax | 2,085 | 2,806 | 2,150 | 1,484 | 1,625 |
| Net income attributable to owners | 4,841 | 6,746 | 4,909 | 4,676 | 5,128 |
| Operating margin | 13.1% | 14.3% | 11.5% | 9.4% | 12.1% |
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 | ¥8.06B | ¥8.19B | ¥6.39B | ¥7.97B | ¥7.92B |
| Total assets | ¥60.2B | ¥68.5B | ¥74.5B | ¥77.8B | ¥83.4B |
| Net assets | ¥41B | ¥45.7B | ¥48.7B | ¥50.5B | ¥53.5B |
| Share capital | ¥14B | ¥14B | ¥14B | ¥14B | ¥14B |
| Property, plant and equipment | ¥17.5B | ¥18B | ¥19.8B | ¥22.6B | ¥23.6B |
| Intangible assets excluding goodwill | ¥1.52B | ¥1.38B | ¥1.93B | ¥1.88B | ¥3.87B |
| Goodwill | — | — | — | — | ¥783M |
| Investment securities | ¥4.05B | ¥5.72B | ¥5.91B | ¥3.95B | ¥4.19B |
| Current assets | ¥34.9B | ¥41.2B | ¥43.8B | ¥46.4B | ¥48B |
| Current liabilities | ¥13.3B | ¥16.6B | ¥16.6B | ¥18.6B | ¥15.8B |
| Trade payables | ¥5.72B | ¥7.25B | ¥6.33B | ¥5.81B | ¥5.05B |
| Short-term borrowings | ¥1.46B | ¥1.81B | ¥2.81B | ¥4.95B | ¥3.65B |
| Long-term borrowings | ¥3.63B | ¥3.62B | ¥5.99B | ¥6.66B | ¥11.5B |
| Total liabilities | ¥19.2B | ¥22.8B | ¥25.8B | ¥27.3B | ¥29.9B |
| Non-controlling interests | ¥1.25B | ¥482M | ¥515M | ¥34M | ¥38M |
| Equity attributable to owners of parent | ¥37.5B | ¥41.9B | ¥44B | ¥46.3B | ¥48.8B |
| Retained earnings | ¥21B | ¥25.4B | ¥27.4B | ¥29.4B | ¥31.9B |
| Treasury stock | -¥1.52B | -¥2B | -¥1.95B | -¥1.9B | -¥1.86B |
EDINET (FSA Japan)
有価証券報告書－第126期(2025/04/01－2026/03/31)
EDINET (FSA Japan)
有価証券報告書－第125期(2024/04/01－2025/03/31)
EDINET (FSA Japan)
有価証券報告書－第124期(2023/04/01－2024/03/31)
EDINET (FSA Japan)
有価証券報告書－第123期(2022/04/01－2023/03/31)
EDINET (FSA Japan)
有価証券報告書－第122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121期(令和2年4月1日－令和3年3月31日)
Extracted from XBRL: 54 / Derived from other figures: 1
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