# Lion vs Unicharm

> Unit: JPY millions (ratios in %)
> Periods: Lion = FY ending Dec 2025, consolidated, IFRS / Unicharm = FY ending Dec 2025, consolidated, IFRS
> Retrieved: 2026-09-30T17:53:57.901Z

| Metric | Lion | Unicharm |
| --- | ---: | ---: |
| Revenue | 422,092 | 945,268 |
| Operating income | 36,368 | — |
| Net income | 27,587 | 65,212 |
| COGS ratio | 54.1% | 60.9% |
| Operating margin | 8.6% | — |
| Net margin | 6.5% | 6.9% |
| FCF margin | 5.1% | 10.9% |
| Period | FY ending Dec 2025 | FY ending Dec 2025 |
| Source | S100XU1E | S100XSEU |

## 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 | Lion | Unicharm |
| --- | ---: | ---: |
| Revenue growth | 45 (10 peers) | 65 (10 peers) |
| Profitability | 72.2 (9 peers) | — |
| Cash conversion | 27.8 (9 peers) | — |
| Efficiency | 55 (10 peers) | 45 (10 peers) |
| Financial strength | — | — |

## Company details

- https://vizora.meequs.com/en/company/lion/md
- https://vizora.meequs.com/en/company/unicharm/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).