# Kubota vs Toray Industries

> Unit: JPY millions (ratios in %)
> Periods: Kubota = FY ending Dec 2025, consolidated, IFRS / Toray Industries = FY ending Mar 2026, consolidated, IFRS
> Retrieved: 2026-09-30T19:07:43.339Z

| Metric | Kubota | Toray Industries |
| --- | ---: | ---: |
| Revenue | 3,018,891 | 2,585,077 |
| Operating income | 265,470 | 97,221 |
| Net income | 186,687 | 79,521 |
| COGS ratio | 70.7% | 79.9% |
| Operating margin | 8.8% | 3.8% |
| Net margin | 6.2% | 3.1% |
| FCF margin | 4.7% | 2.5% |
| Period | FY ending Dec 2025 | FY ending Mar 2026 |
| Source | S100XR0M | S100YFG9 |

## 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 | Kubota | Toray Industries |
| --- | ---: | ---: |
| Revenue growth | 73.5 (17 peers) | 75 (14 peers) |
| Profitability | 53.1 (16 peers) | 59.4 (16 peers) |
| Cash conversion | 63.3 (15 peers) | 79.2 (12 peers) |
| Efficiency | 2.9 (17 peers) | 65.6 (16 peers) |
| Financial strength | — | — |

## Company details

- https://vizora.meequs.com/en/company/kubota/md
- https://vizora.meequs.com/en/company/toray-industries/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).