Yellow HATYELLOW HAT LTD.9882東証プライム卸売業FY ending Mar 2026, consolidated, J-GAAP
Out of every ¥100 of sales, about ¥9 is left as operating profit. Revenue changed +11.2% from the prior year, operating profit -2.3%.
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 | 6.5% | 1.17× | 7.6% | 1.28× | 9.8% |
| 2023 | 7.2% | 1.12× | 8.1% | 1.28× | 10.4% |
| 2024 | 7.0% | 1.05× | 7.3% | 1.27× | 9.3% |
| 2025 | 7.3% | 0.93× | 6.8% | 1.43× | 9.7% |
| 2026 | 7.0% | 0.87× | 6.1% | 1.66× | 10.1% |
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 Mar 2022 | FY ending Mar 2023 | FY ending Mar 2024 | FY ending Mar 2025 | FY ending Mar 2026 |
|---|---|---|---|---|---|
| Revenue | 148,038 | 147,157 | 146,641 | 154,066 | 171,280 |
| Cost of revenue | 86,900 | 84,157 | 83,814 | 86,675 | 96,803 |
| Gross profit | 61,138 | 62,999 | 62,827 | 67,391 | 74,477 |
| SG&A | 47,047 | 47,749 | 48,351 | 51,940 | 59,389 |
| Operating income | 14,090 | 15,250 | 14,475 | 15,450 | 15,087 |
| Pretax income | 14,144 | 15,485 | 15,018 | 16,443 | 17,069 |
| Income tax | 4,483 | 4,819 | 4,751 | 5,182 | 5,100 |
| Net income attributable to owners | 9,659 | 10,665 | 10,259 | 11,260 | 11,968 |
| Operating margin | 9.5% | 10.4% | 9.9% | 10.0% | 8.8% |
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 | ¥10.9B | ¥8.25B | ¥4.84B | ¥31.2B | ¥39.7B |
| Total assets | ¥126.4B | ¥136.4B | ¥144B | ¥185.9B | ¥206.8B |
| Net assets | ¥98.3B | ¥106.7B | ¥116.5B | ¥120.6B | ¥123.9B |
| Share capital | ¥15.1B | ¥15.1B | ¥15.1B | ¥15.1B | ¥15.1B |
| Trade receivables | ¥10B | ¥10.4B | ¥8.85B | ¥9.08B | ¥9.95B |
| Inventories | ¥23B | ¥25.5B | ¥26.7B | ¥29.3B | ¥34.1B |
| Property, plant and equipment | ¥54B | ¥64.6B | ¥72.7B | ¥81.5B | ¥84.9B |
| Intangible assets excluding goodwill | ¥1.17B | ¥1.5B | ¥1.75B | ¥4.36B | ¥4.31B |
| Goodwill | ¥6M | ¥18M | ¥71M | ¥1.53B | ¥1.44B |
| Investment securities | ¥5.39B | ¥6.29B | ¥9.8B | ¥11.3B | ¥13.4B |
| Current assets | ¥52.7B | ¥51.8B | ¥47.7B | ¥76.8B | ¥91.6B |
| Current liabilities | ¥23B | ¥24.6B | ¥21.8B | ¥58.8B | ¥58.1B |
| Trade payables | ¥10.2B | ¥11.2B | ¥8.5B | ¥9.2B | ¥9.77B |
| Short-term borrowings | — | — | — | ¥35B | ¥35B |
| Long-term borrowings | — | — | — | — | ¥18B |
| Total liabilities | ¥28.1B | ¥29.7B | ¥27.5B | ¥65.3B | ¥82.9B |
| Non-controlling interests | ¥5M | ¥7M | ¥0 | ¥1M | ¥1M |
| Equity attributable to owners of parent | ¥98.9B | ¥106.8B | ¥114.2B | ¥117.3B | ¥118.9B |
| Retained earnings | ¥75.6B | ¥83.5B | ¥90.8B | ¥97.9B | ¥95.4B |
| Treasury stock | -¥2.22B | -¥2.21B | -¥2.19B | -¥4.7B | -¥655M |
EDINET (FSA Japan)
有価証券報告書－第68期(2025/04/01－2026/03/31)
EDINET (FSA Japan)
有価証券報告書－第67期(2024/04/01－2025/03/31)
EDINET (FSA Japan)
有価証券報告書－第66期(2023/04/01－2024/03/31)
EDINET (FSA Japan)
有価証券報告書－第65期(2022/04/01－2023/03/31)
EDINET (FSA Japan)
有価証券報告書－第64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63期(令和2年4月1日－令和3年3月31日)
Extracted from XBRL: 55 / Derived from other figures: 1
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