# Kokuyo vs Okamura

> Unit: JPY millions (ratios in %)
> Periods: Kokuyo = FY ending Dec 2025, consolidated, J-GAAP / Okamura = FY ending Mar 2026, consolidated, J-GAAP
> Retrieved: 2026-09-30T19:38:30.243Z

| Metric | Kokuyo | Okamura |
| --- | ---: | ---: |
| Revenue | 359,876 | 329,031 |
| Operating income | 26,247 | 24,144 |
| Net income | 21,473 | 22,416 |
| COGS ratio | 59.9% | 65.4% |
| Operating margin | 7.3% | 7.3% |
| Net margin | 6.0% | 6.8% |
| FCF margin | 0.9% | 5.0% |
| Period | FY ending Dec 2025 | FY ending Mar 2026 |
| Source | S100XUE1 | S100YFDV |

## Five-axis industry profile

Each axis shows a rank within that company's primary industry, so peer groups may differ. Missing values are labeled unavailable; no combined score is calculated. Industry rank is not an investment recommendation.

| Axis | Kokuyo | Okamura |
| --- | ---: | ---: |
| Revenue growth | 53.1 (16 peers) | 78.1 (16 peers) |
| Profitability | 65.6 (16 peers) | 71.9 (16 peers) |
| Cash conversion | 34.6 (13 peers) | 73.1 (13 peers) |
| Efficiency | 53.1 (16 peers) | 71.9 (16 peers) |
| Financial strength | — | — |

## Company details

- https://vizora.meequs.com/en/company/kokuyo/md
- https://vizora.meequs.com/en/company/okamura/md

## Definitions

- Amounts are in millions of JPY (rounded). The period is stated in each table heading
- Operating margin = operating income ÷ revenue. Net income is attributable to owners of the parent when disclosed
- Free cash flow (FCF) = operating cash flow − capital expenditure
- ¥100 model = breakdown per ¥100 of revenue (rounded so parts sum to 100)
- Segment revenues include inter-segment sales and may not sum to consolidated revenue
- Source IDs are EDINET document IDs (docID). "算出" (derived) means computed from other disclosed values
- All figures are extracted mechanically from filings. AI-written text never generates figures
- Source: company filings submitted to EDINET (Financial Services Agency of Japan). Figures were extracted, edited and processed, and charts and text were created, by Vizora — not by the FSA (used under the Public Data License v1.0).