Ano Kaisha no Shikumi
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Japan Engine

Japan Engine Corporation

Company highlights

A company that records the price of a ship's main engine as sales in one go, on the day it is delivered.

Vol.10, Chapter 2 (as of 2026-09-12)

Key figures

Period Apr 2025 to Mar 2026Parent onlyJapanese GAAP

RevenueDisclosed ¥29.7B
Operating marginCalculated 18.4%
Net assets to total assetsCalculated 57.5%

Business revenue model

Featured in

Vol.10, Chapter 2 (as of 2026-09-12)

“Kaisha no Shikumi: Order Backlog and the Cost of Completion”, Chapter 2: Japan Engine Corporation: A Ship Engine Is Not a Sale Until It Is Delivered

Book’s reference date 2026-09-12 / data last checked 2026-10-20

Key points in this volumeAn order backlog represents expected future revenue, not guaranteed profit. The profit from each order depends on the contract price and the total cost of completing the work, often over several years.

Sales in the year ended March 2026 were ¥29.71 billion and operating profit ¥5.46 billion. The order backlog at the end of the year was ¥34.45 billion, orders received in the same year ¥36.80 billion, and advances received from customers ¥2.90 billion.

Under the company's accounting policy, revenue on a main engine is recognized at the point in time the product is delivered. While an engine is being assembled, part of the price sits in liabilities as advances received and the engine itself in assets as work in process.

The move that changed Japan Engine

It took over the marine diesel engine business of Mitsubishi Heavy Industries Marine Machinery through a company split, and changed its name to Japan Engine Corporation.

Its predecessor was Kobe Diesel, and until the transfer on April 1, 2017 its work was mainly the manufacture and sale of main engines. The transfer added the development, the design, the licensing and the after-sales service of UE engines. The company describes UE engines as one of the three major brands of low-speed marine engines in the world, and itself as the only company in the world with an integrated structure that runs from development through design, manufacture and sales to after-sales service. The year ended March 2018 was the first full year after the transfer, and in that year it recorded a gain on negative goodwill of ¥570 million ($3.56 million). Sales and profit for the year ended March 2017 and before were recorded on the scope of the business as it stood before the transfer, so they do not line up with the years from March 2018 on the same basis.

Coverage in the book

  • A Main Engine Is Recognized as Sales Only When It Is Delivered
  • Orders Received Exceeded Sales Year after Year
  • From Order to Sales by Way of Advances Received and Work in Process
  • In the Year Ended March 2026, Repairs, Parts and Others Passed Main Engines
  • The Difference from Recognizing Sales by Progress Shows in What Can Be Seen Along the Way

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Cover of “Kaisha no Shikumi: Order Backlog and the Cost of Completion” “Kaisha no Shikumi: Order Backlog and the Cost of Completion” Chapter 2: Japan Engine “Japan Engine Corporation: A Ship Engine Is Not a Sale Until It Is Delivered” “Ano Kaisha no Shikumi” series, Vol.10 — Kindle and paperback Find it on Amazon →

Company profile

Securities code 6016 / EDINET code E01474 / Transportation Equipment / Fiscal year end March 31

明石市二見町南二見1番地38/Capital stock ¥2,215 million
Address, capital stock, fiscal year end and industry: the FSA’s EDINET code list.

Official website: https://www.j-eng.co.jp/
Official website: gBizINFO (Ministry of Economy, Trade and Industry).

Company details
川島 健 Representative
6/10/1920 Date of incorporation

Tables scroll sideways

Disclosed data

Source: Annual Securities Report (Apr 2025 to Mar 2026) · filed 2026-06-23

Profitability ★★★★★position among all companies 18.4%
Growth (revenue, 4-year average) ★★★★★position among all companies 22.6%
Capital efficiency ★★★★★position among all companies 29.5%

Business activities and revenue composition

Revenue and profit by business segment

Disclosed segments (business divisions used in reporting): one

Revenue and profit

Japan Engine

Period Apr 2025 to Mar 2026Source Annual securities reports

Net sales and operating revenue ¥29.7B 100% Cost of sales ¥20.0B 67% Selling, general and administrative expenses ¥4.3B 14% Operating income ¥5.5B 18%
Amounts by account
GroupAccountAmountConsolidated / Non-consolidated
Selling, general and administrative expenses Research and development expenses ¥1.8 billion Parent only
Compensations salaries and allowances ¥0.8 billion Parent only
Depreciation ¥0.2 billion Parent only
Provision for bonuses ¥59.99 million Parent only
Retirement benefit expenses ¥17.14 million Parent only
Profit by stage Gross profit (loss) ¥9.7 billion Parent only
Ordinary income ¥6.4 billion Parent only
Operating income ¥5.5 billion Parent only

Japan Engine

Selling, general and administrative expenses

Period Apr 2025 to Mar 2026Source Annual securities reports

Research and development expenses ¥1.8 billion (42.3%)42%Compensations salaries and allowances ¥0.8 billion (17.6%)18%Depreciation ¥0.2 billion (3.6%)Provision for bonuses ¥0.1 billion (1.4%)Retirement benefit expenses ¥0.0 billion (0.4%)Other (not itemized) ¥1.5 billion (34.7%)35%¥4.3B
  • Research and development expenses ¥1.8 billion
  • Compensations salaries and allowances ¥0.8 billion
  • Depreciation ¥0.2 billion
  • Provision for bonuses ¥0.1 billion
  • Retirement benefit expenses ¥0.0 billion
  • Other (not itemized) ¥1.5 billion

Performance, financial position and capital allocation

Finance
57.5% Net assets to total assets Industry median 53.7% FY ending 3/2026 · consolidated / calculated
¥2,193.51 Net assets per share
¥32.0 billion Total assets
Capital allocation
46.7% Cash conversion Industry median 156.9% FY ending 3/2026 · consolidated / calculated

Long-term changes in performance

Period 2013 to 2026Disclosed

Revenue ×2.84 from 2013 to 2026

Japan Engine

Long-term revenue, profit and asset trends

Period 2013 to 2026Source Annual securities reportsDisclosed

Mark on the chart
30 19 9 -2 2013 2015 2017 2019 2021 2023 2025 2026 Net sales and operating revenue Ordinary income 2014 Ordinary income (loss) as a share of revenue -7.2 points 2015 Net sales year on year +37.6%, Ordinary income (loss) as a share of revenue -4.3 points 2016 Ordinary income (loss) as a share of revenue +17.0 points, Ordinary income (loss) loss to profit 2017 Net sales year on year -21.4%, Ordinary income (loss) as a share of revenue -5.4 points, Ordinary income (loss) profit to loss 2018 Net sales year on year +44.4%, Ordinary income (loss) as a share of revenue +6.2 points, Ordinary income (loss) loss to profit 2024 Net sales year on year +37.5%, Ordinary income (loss) as a share of revenue +12.3 points 2025 Net sales year on year +37.6%, Ordinary income (loss) as a share of revenue +2.0 points 2026 Ordinary income (loss) as a share of revenue +2.9 points 30Latest value 2026 30¥ billion 30Highest in the period shown 2026 30¥ billion 9Lowest in the period shown 2014 9¥ billion ¥ billion

Recent performance trends

Year-on-year comparison

Period 2013 to 2026Disclosed

Item20222023202420252026
Net sales ¥13.2B ¥15.2B ¥21.0B ¥28.9B ¥29.7B
Year on year (%) +12.6% comparison basis not confirmed +37.5%◆ +37.6%◆ +2.9%
Ordinary income (loss) ¥0.6B ¥0.7B ¥3.5B ¥5.4B ¥6.4B
Change from prior year +53.1% comparison basis not confirmed +415.9% +54.1% +18.7%
Ordinary income (loss) as a share of Net sales 4.7% 4.5% 16.8% 18.8% 21.7%
Change (percentage points) +1.2 points comparison basis not confirmed +12.3 points◆ +2.0 points◆ +2.9 points◆

Fiscal periods marked for changes

Earlier fiscal periods (5)
  • 2014Ordinary income (loss) as a share of revenue -7.2 points
  • 2015Net sales year on year +37.6%, Ordinary income (loss) as a share of revenue -4.3 points
  • 2016Ordinary income (loss) as a share of revenue +17.0 points, Ordinary income (loss) loss to profit
  • 2017Net sales year on year -21.4%, Ordinary income (loss) as a share of revenue -5.4 points, Ordinary income (loss) profit to loss
  • 2018Net sales year on year +44.4%, Ordinary income (loss) as a share of revenue +6.2 points, Ordinary income (loss) loss to profit
  • 2024Net sales year on year +37.5%, Ordinary income (loss) as a share of revenue +12.3 points
  • 2025Net sales year on year +37.6%, Ordinary income (loss) as a share of revenue +2.0 points
  • 2026Ordinary income (loss) as a share of revenue +2.9 points
Consolidated indicators (14 items)
Item4 years ago3 years ago2 years agoLast yearThis year
Net sales ¥13.2 billion Could not be retrieved Could not be retrieved Could not be retrieved Could not be retrieved
Ordinary income (loss) ¥0.6 billion Could not be retrieved Could not be retrieved Could not be retrieved Could not be retrieved
Net income (loss) attributable to owners of parent ¥0.5 billion Could not be retrieved Could not be retrieved Could not be retrieved Could not be retrieved
Comprehensive income ¥0.5 billion Could not be retrieved Could not be retrieved Could not be retrieved Could not be retrieved
Net assets ¥6.7 billion Could not be retrieved Could not be retrieved Could not be retrieved Could not be retrieved
Total assets ¥17.4 billion Could not be retrieved Could not be retrieved Could not be retrieved Could not be retrieved
Net assets per share 794.98 yen Could not be retrieved Could not be retrieved Could not be retrieved Could not be retrieved
Basic earnings (loss) per share 65.39 yen Could not be retrieved Could not be retrieved Could not be retrieved Could not be retrieved
Equity-to-asset ratio 38.3% Could not be retrieved Could not be retrieved Could not be retrieved Could not be retrieved
Return on equity 8.5% Could not be retrieved Could not be retrieved Could not be retrieved Could not be retrieved
Net cash provided by (used in) operating activities ¥1.7 billion Could not be retrieved Could not be retrieved Could not be retrieved Could not be retrieved
Net cash provided by (used in) investing activities ¥-0.3 billion Could not be retrieved Could not be retrieved Could not be retrieved Could not be retrieved
Net cash provided by (used in) financing activities ¥-0.2 billion Could not be retrieved Could not be retrieved Could not be retrieved Could not be retrieved
Cash and cash equivalents ¥4.1 billion Could not be retrieved Could not be retrieved Could not be retrieved Could not be retrieved
Parent only indicators (19 items)
Item4 years ago3 years ago2 years agoLast yearThis year
Net sales ¥13.2 billion ¥15.2 billion ¥21.0 billion ¥28.9 billion ¥29.7 billion
Ordinary income (loss) ¥0.6 billion ¥0.7 billion ¥3.5 billion ¥5.4 billion ¥6.4 billion
Net income (loss) ¥0.5 billion ¥0.8 billion ¥2.5 billion ¥4.3 billion ¥4.8 billion
Investment gain (loss) under the equity method ¥0.25 million ¥0.76 million ¥0.84 million ¥1.29 million ¥2.01 million
Capital stock ¥2.2 billion ¥2.2 billion ¥2.2 billion ¥2.2 billion ¥2.2 billion
Total number of issued shares (common stock) 2,800,000 shares 2,800,000 shares 2,800,000 shares 8,400,000 shares 8,400,000 shares
Net assets ¥6.6 billion ¥7.3 billion ¥9.7 billion ¥13.9 billion ¥18.4 billion
Total assets ¥17.4 billion ¥20.4 billion ¥25.0 billion ¥33.0 billion ¥32.0 billion
Net assets per share 781.6 yen 875.85 yen 1,162.9 yen 1,655.67 yen 2,193.51 yen
Dividend per share 22 yen 40 yen 130 yen 116 yen 88 yen
Interim dividend per share 10 yen 12 yen 30 yen 60 yen 20 yen
Basic earnings (loss) per share 64.4 yen 96.47 yen 303.92 yen 516.01 yen 567.58 yen
Equity-to-asset ratio 37.6% 36.0% 39.0% 42.1% 57.5%
Return on equity 8.5% 11.6% 29.8% 36.6% 29.5%
Payout ratio 11.4% 13.8% 14.3% 14.7% 15.5%
Net cash provided by (used in) operating activities ¥1.8 billion ¥2.5 billion ¥0.4 billion ¥6.8 billion ¥2.6 billion
Net cash provided by (used in) investing activities ¥-0.3 billion ¥-1.1 billion ¥-0.8 billion ¥-4.7 billion ¥-3.1 billion
Net cash provided by (used in) financing activities ¥-0.2 billion ¥-1.3 billion ¥0.4 billion ¥1.1 billion ¥-1.4 billion
Cash and cash equivalents ¥4.1 billion ¥4.3 billion ¥4.3 billion ¥7.4 billion ¥5.4 billion

Dividend history

Source: reporting company’s key figures, annual securities reports · 11 years (2016 to 2026)Parent-onlyDisclosed

0 periods Consecutive increases (own definition) through FY ending 3/2026
1 periods Consecutive periods with dividends (site definition) through FY ending 3/2026
No comparison with the previous year Dividend growth (year on year)
Fewer than six years Dividend growth (5-year annual rate)
Fiscal yearAnnual dividend per share Of which interimPayout ratio (as reported, parent only) Flag
FY ending 3/2026 ¥88 ¥20 15.5%
FY ending 3/2025 ¥116 ¥60 14.7% Stock split or share consolidation noted
FY ending 3/2024 ¥130 ¥30 14.3%
FY ending 3/2023 ¥40 ¥12 13.8%
FY ending 3/2022 ¥22 ¥10 11.4%
FY ending 3/2021 ¥18 ¥8 16.0%
FY ending 3/2020 ¥15 Could not be retrieved 14.0%
FY ending 3/2019 ¥15 Could not be retrieved 13.3%
FY ending 3/2018 ¥30 Could not be retrieved 7.8% Stock split or share consolidation noted
FY ending 3/2017 ¥2 Could not be retrieved Could not be retrieved
FY ending 3/2016 ¥1 Could not be retrieved 36.0%

Japan Engine

Dividends per share over time

Unit yenSource Annual securities reports

130 87 43 0 4 years ago 3 years ago 2 years ago Last year This year Dividend per share yen

Shareholder composition

As of 2026-03-31Disclosed

Share ownership by holder category

3,922 Shareholders
14.50% Foreign holders (total) Industry median 14.45%
20.90% Individuals and others Industry median 35.70%

Japan Engine

Unit %Source Annual securities reports

  • Financial institutions7.40%
  • Securities firms2.80%
  • Other corporations54.40%
  • Foreign holders (institutions)14.50%
  • Foreign holders (individuals)0.00%
  • Individuals and others20.90%

Major shareholders

RankShareholderShareholding ratioShares held
1 三菱重工業株式会社 14.83% 1,243,000
2 株式会社名村造船所 10.01% 840,000
3 株式会社シーケービー 5.69% 477,000
4 株式会社カナックス 5.2% 436,000
5 株式会社新来島どっく 4.45% 373,000
6 株式会社日本カストディ銀行(信託口) 3.37% 283,000
7 J.P. MORGAN BANK LUXEMBOURG S.A. 384513(常任代理人 株式会社みずほ銀行) 2.94% 246,000
8 株式会社赤阪鐵工所 2.68% 225,000
9 株式会社山田クラブ21 2.56% 215,000
10 株式会社三井住友銀行 1.78% 150,000

Research and development expenses and capital expenditure

Source: R&D and capital expenditure sections, annual securities reports · 4 years (2020 to 2026)Disclosed

¥1.8 billion Research and development
¥0.7 billion Capital expenditure
Fiscal year Research and development Capital expenditure
FY ending 3/2026 ¥1.8 billion ¥0.7 billion
FY ending 3/2025 ¥1.0 billion Could not be retrieved
FY ending 3/2021 ¥0.5 billion ¥0.5 billion
FY ending 3/2020 ¥0.5 billion Could not be retrieved

Revenue scale in the same industry

Japan Engine

Source Annual securities reports of each company

Transportation Equipment: 86 companies · revenue · largest first・FY Mar 2026・consolidated (parent-only where no consolidated figures)・Disclosed

Workforce information

Source: Annual Securities Report (Apr 2025 to Mar 2026)Parent-onlyDisclosed

394 Employees (parent only) Industry median 1,003
41.2 Average age Industry median 42.4
9.5 years Average length of service Industry median 17.5 years
¥7.02 million Average annual salary Industry median ¥6.85 million
People and organisation
75.4¥ million Sales per employee Industry median 36.5¥ million FY ending 3/2026 · parent company only / calculated
¥13.85 million Operating income per employee
73.7% Wage gap between men and women
17.0% Share of female employees
88.0% Men taking childcare leave
Men 271
Women 40
Employees by gender

Administrative filings and published information

Workplace information filings

Filed 2026-09-25Disclosed

ItemValue
Employees 311
Annual paid leave taken (all employees) 76.7%
Childcare leave taken, men
Scope: その他
88%
Share of managers who are women 0%

Greenhouse gas emissions

Reported to the government for fiscal 2023Disclosed

CategoryEmissions
特定事業所排出者2,336 t-CO2
Sites covered by the report1

Audit and disclosure information

Annual securities report, year ended 2026-03-31Disclosed

ItemValue
Audit firm 東陽監査法人
Audit fees (this year, filing company) ¥33.00 million
Non-audit fees (this year, total) Not applicable
Going concern note Cannot be determined
Accounting standard Japanese GAAP

Sources and methodology

Retrieved disclosed figures

Accounts and values from the annual securities report, by section

Major management indicators (5 years) (19 items)

ItemValueConsolidated / Non-consolidated
Dividend per share 88 yen Parent only
Net cash provided by (used in) operating activities ¥2.6 billion Parent only
Net sales ¥29.7 billion Parent only
Net income (loss) ¥4.8 billion Parent only
Net cash provided by (used in) investing activities ¥-3.1 billion Parent only
Investment gain (loss) under the equity method ¥2.01 million Parent only
Cash and cash equivalents ¥5.4 billion Parent only
Total number of issued shares (common stock) 8,400,000 shares Parent only
Net assets ¥18.4 billion Parent only
Ordinary income (loss) ¥6.4 billion Parent only
Total assets ¥32.0 billion Parent only
Return on equity 29.5% Parent only
Equity-to-asset ratio 57.5% Parent only
Net cash provided by (used in) financing activities ¥-1.4 billion Parent only
Capital stock ¥2.2 billion Parent only
Payout ratio 15.5% Parent only
Interim dividend per share 20 yen Parent only
Basic earnings (loss) per share 567.58 yen Parent only
Net assets per share 2,193.51 yen Parent only

Employees (9 items)

ItemValueConsolidated / Non-consolidated
Wage gap between men and women (all employees) 73.7% Parent only
Average length of service (years) 9.5 years Parent only
Average annual salary ¥7.02 million Parent only
Average age (years) 41.2 years old Parent only
Number of employees 394 people Parent only
Number of employees 394 people Parent only
Number of employees 394 people Parent only
Wage gap between men and women (regular employees) 73.0% Parent only
Wage gap between men and women (non-regular employees) 74.6% Parent only

Shares (14 items)

ItemValueConsolidated / Non-consolidated
Number of shares held 4,490,000 shares Consolidated
Total number of shares held treasury shares etc 16,300 shares Consolidated
Number of issues whose number of shares increased shares not listed investment shares held for purposes other than pure investment reporting company 1 issues Consolidated
Total acquisition cost for increased shares shares not listed investment shares held for purposes other than pure investment reporting company ¥0.2 billion Consolidated
Number of shares 8,400,000 shares Consolidated
Shareholding ratio treasury shares etc 0.2% Consolidated
Shareholding ratio 53.6% Consolidated
Number of shares held in own name treasury shares etc 16,300 shares Consolidated
Number of voting rights 83,613 units Consolidated
Carrying amount on the balance sheet ¥0.2 billion Consolidated
Carrying amount on the balance sheet ¥1.4 billion Consolidated
Number of issues 3 issues Consolidated
Number of issues 4 issues Consolidated
Total shareholder return 3,429.0% Parent only

Other disclosed items (2 items)

ItemValueConsolidated / Non-consolidated
Rate of male employees taking childcare leave (all employees) 88.0% Parent only
Total return on the share price index 202.0% Parent only

Research and development (2 items)

ItemValueConsolidated / Non-consolidated
Research and development expenses ¥1.8 billion Consolidated
Research and development expenses included in general and administrative expenses and manufacturing cost for current period ¥1.8 billion Parent only

Property and facilities (1 items)

ItemValueConsolidated / Non-consolidated
Capital expenditures ¥0.7 billion Consolidated

Audit (1 items)

ItemValueConsolidated / Non-consolidated
Fees for audit and attestation services - reporting company ¥33.00 million Consolidated

Accounts unique to this company (2 items)

ItemValueConsolidated / Non-consolidated
Change in average annual salary from the previous year 6.8% Parent only
Revenue ¥-6.89 million Parent only

Balance sheet (76 items)

ItemValueConsolidated / Non-consolidated
Other ¥21.42 million Parent only
Other ¥0.2 billion Parent only
Other ¥0.2 billion Parent only
Valuation difference on available-for-sale securities ¥0.7 billion Parent only
Software ¥0.2 billion Parent only
Software in progress ¥7.52 million Parent only
Lease obligations ¥0.2 billion Parent only
Lease obligations ¥0.1 billion Parent only
Lease assets ¥1.1 billion Parent only
Lease assets, net ¥0.4 billion Parent only
Work in process ¥3.6 billion Parent only
Retained earnings ¥13.8 billion Parent only
Legal retained earnings ¥0.1 billion Parent only
Advances received ¥2.9 billion Parent only
Prepaid pension cost ¥0.1 billion Parent only
Prepaid expenses ¥0.1 billion Parent only
Raw materials and supplies ¥1.4 billion Parent only
Provision for loss on order received ¥0.6 billion Parent only
Non-current liabilities ¥2.9 billion Parent only
Non-current assets ¥10.6 billion Parent only
Land ¥3.6 billion Parent only
Accounts receivable - trade ¥5.9 billion Parent only
Tools, furniture and fixtures ¥1.4 billion Parent only
Tools, furniture and fixtures ¥0.3 billion Parent only
Buildings ¥3.9 billion Parent only
Buildings, net ¥1.7 billion Parent only
Construction in progress ¥0.9 billion Parent only
Investments and other assets ¥2.1 billion Parent only
Investment securities ¥1.5 billion Parent only
Property, plant and equipment ¥8.3 billion Parent only
Income taxes payable ¥1.0 billion Parent only
Accrued expenses ¥0.4 billion Parent only
Accounts payable - other ¥0.7 billion Parent only
Shareholders' equity ¥17.7 billion Parent only
Structures ¥0.8 billion Parent only
Structures, net ¥0.2 billion Parent only
Machinery and equipment ¥4.4 billion Parent only
Machinery and equipment, net ¥1.2 billion Parent only
Current liabilities ¥10.7 billion Parent only
Current assets ¥21.4 billion Parent only
Accumulated depreciation ¥-0.7 billion Parent only
Accumulated depreciation ¥-1.1 billion Parent only
Accumulated depreciation ¥-2.2 billion Parent only
Accumulated depreciation ¥-0.6 billion Parent only
Accumulated depreciation ¥-3.1 billion Parent only
Accumulated depreciation ¥-29.26 million Parent only
Intangible assets ¥0.2 billion Parent only
Cash and cash equivalents ¥5.4 billion Parent only
Cash and deposits ¥5.4 billion Parent only
Reserve for research and development ¥0.2 billion Parent only
Net assets ¥18.4 billion Parent only
Net assets ¥18.4 billion Parent only
Total assets ¥32.0 billion Parent only
Deferred tax assets ¥0.3 billion Parent only
Retained earnings brought forward ¥13.4 billion Parent only
Treasury stock ¥-12.00 million Parent only
Finished goods ¥3.7 billion Parent only
Provision for product warranties ¥0.2 billion Parent only
Valuation and translation adjustments ¥0.7 billion Parent only
Liabilities ¥13.6 billion Parent only
Liabilities and net assets ¥32.0 billion Parent only
Accounts payable - trade ¥1.8 billion Parent only
Capital surplus ¥1.7 billion Parent only
Legal capital surplus ¥1.7 billion Parent only
Capital stock ¥2.2 billion Parent only
Provision for bonuses ¥0.2 billion Parent only
Vehicle and delivery equipment ¥43.99 million Parent only
Vehicles, net ¥14.72 million Parent only
Provision for retirement benefits ¥0.3 billion Parent only
Long-term loans payable ¥2.4 billion Parent only
Long-term prepaid expenses ¥7.08 million Parent only
Shares of subsidiaries and associates ¥59.35 million Parent only
Electronically recorded obligations - operating ¥1.2 billion Parent only
Electronically recorded monetary claims - operating ¥1.1 billion Parent only
Telephone subscription right ¥5.52 million Parent only
Current portion of long-term loans payable ¥1.2 billion Parent only

Statement of income (46 items)

ItemValueConsolidated / Non-consolidated
Other ¥1.63 million Parent only
Dividends from surplus ¥-0.6 billion Parent only
Interest income ¥1.34 million Parent only
Dividend income ¥13.27 million Parent only
Total ¥23.6 billion Parent only
Operating income ¥5.5 billion Parent only
Non-operating income ¥1.1 billion Parent only
Non-operating expenses ¥79.03 million Parent only
Net cash provided by (used in) operating activities ¥2.6 billion Parent only
Loss on tax purpose reduction entry of non-current assets ¥0.7 billion Parent only
Loss on sale of non-current assets ¥11.21 million Parent only
Gain on sales of non-current assets ¥1.13 million Parent only
Loss on retirement of non-current assets ¥16.66 million Parent only
Compensations salaries and allowances ¥0.8 billion Parent only
Cost of sales ¥20.0 billion Parent only
Gross profit (loss) ¥9.7 billion Parent only
Net sales ¥29.7 billion Parent only
Net income (loss) ¥4.8 billion Parent only
Net income (loss) ¥4.8 billion Parent only
Cost of products manufactured ¥19.9 billion Parent only
Net cash provided by (used in) investing activities ¥-3.1 billion Parent only
Interest expenses ¥39.74 million Parent only
Loss on disposal of inventories ¥16.80 million Parent only
Income taxes - current ¥1.6 billion Parent only
Income taxes ¥1.7 billion Parent only
Income taxes - deferred ¥16.09 million Parent only
Depreciation ¥0.2 billion Parent only
Foreign exchange losses ¥16.06 million Parent only
Extraordinary income ¥0.7 billion Parent only
Extraordinary loss ¥0.7 billion Parent only
Net increase (decrease) in cash and cash equivalents ¥-2.0 billion Parent only
Research and development expenses ¥1.8 billion Parent only
Income (loss) before income taxes ¥6.4 billion Parent only
Income (loss) before income taxes ¥6.4 billion Parent only
Ordinary income ¥6.4 billion Parent only
Purchase of treasury stock ¥-1.13 million Parent only
Subsidy income ¥1.0 billion Parent only
Subsidy income ¥0.7 billion Parent only
Ending finished goods cos ¥3.7 billion Parent only
Beginning finished goods cos ¥3.7 billion Parent only
Net cash provided by (used in) financing activities ¥-1.4 billion Parent only
Selling, general and administrative expenses ¥4.3 billion Parent only
Provision for bonuses ¥59.99 million Parent only
Retirement benefit expenses ¥17.14 million Parent only
Miscellaneous income ¥27.33 million Parent only
Other ¥6.43 million Parent only

Statement of changes in equity (2 items)

ItemValueConsolidated / Non-consolidated
Total changes during the period ¥4.5 billion Parent only
Net changes in items other than shareholders' equity ¥0.4 billion Parent only

Statement of cash flows (34 items)

ItemValueConsolidated / Non-consolidated
Other ¥0.2 billion Parent only
Other ¥-18.11 million Parent only
Proceeds from sale and leaseback ¥0.3 billion Parent only
Loss on cancellation of leases ¥1.63 million Parent only
Repayments of lease obligations ¥-0.1 billion Parent only
Increase decrease in notes and accounts payable trade ¥-2.4 billion Parent only
Interest expenses paid ¥-39.70 million Parent only
Interest and dividends income received ¥14.61 million Parent only
Increase (decrease) in advances received ¥0.3 billion Parent only
Interest and dividend income ¥-14.61 million Parent only
Increase decrease in provision for loss on order received ¥-79.00 million Parent only
Loss on tax purpose reduction entry of non-current assets ¥0.7 billion Parent only
Loss (gain) on sales of fixed assets ¥10.08 million Parent only
Loss on retirement of non-current assets ¥16.66 million Parent only
Decrease increase in notes and accounts receivable trade ¥-1.1 billion Parent only
Subtotal ¥2.6 billion Parent only
Purchase of investment securities ¥-0.2 billion Parent only
Interest expenses ¥39.74 million Parent only
Purchase of property plant and equipment ¥-2.8 billion Parent only
Proceeds from sales of property plant and equipment ¥2.13 million Parent only
Decrease in consumption taxes payable ¥-0.4 billion Parent only
Decrease (increase) in inventories ¥0.5 billion Parent only
Income taxes paid ¥-1.7 billion Parent only
Depreciation ¥1.0 billion Parent only
Purchase of intangible assets ¥-46.46 million Parent only
Regarding purchase of treasury stock ¥-1.13 million Parent only
Proceeds from subsidy income ¥1.8 billion Parent only
Subsidy income ¥-2.7 billion Parent only
Increase (decrease) in provisions for product warranties ¥64.16 million Parent only
Increase (decrease) in provision for bonuses ¥12.82 million Parent only
Accrued pension cost ¥27.05 million Parent only
Dividends ¥-0.6 billion Parent only
Repayment of long term loans payable ¥-0.9 billion Parent only
Purchase of long-term prepaid expenses ¥-33.00 million Parent only
Basic indicators
ItemValueConsolidated / Non-consolidatedSource
Net cash provided by (used in) operating activities ¥2.6 billion Parent onlyDisclosed
Dividend per share 88 Parent onlyDisclosed
Number of employees 394 Parent onlyDisclosed
Net assets ¥18.4 billion Parent onlyDisclosed
Net sales ¥29.7 billion Parent onlyDisclosed
Operating income ¥5.5 billion Parent onlyDisclosed
Ordinary income ¥6.4 billion Parent onlyDisclosed
Total assets ¥32.0 billion Parent onlyDisclosed
Operating margin 18.4%Parent onlyCalculated
Net margin Not disclosedNot applicableNot calculated (a required value is not disclosed)
Sales per employee 75398751 yenParent onlyCalculated
Total asset turnover 0.93 timesParent onlyCalculated
Net assets to total assets 57.5%Parent onlyCalculated
How to read the figures, and caveats

Terms

  • Consolidated: the parent company together with the subsidiaries it consolidates
  • Parent-only: the single company that filed the annual securities report
  • Calculated: a disclosed figure put through the formula shown
  • Not disclosed: no such value in the filing (not treated as zero)
  • Not retrieved: a value this page could not extract, including values in the filing that could not be matched. The same item may appear in another table
  • Segment: a business division the company uses in its disclosures
  • Industry median: the middle value among companies in the same industry that disclose the item
  • ★: position when every company is lined up by value (not a judgement of the company)See the formulas
  • Source: document name, period covered, filing date and where it was obtained
  • Tables scroll sideways

Key figures

  • Operating margin 18.4% Operating income ÷ net sales  = ¥5.5 billion ÷ ¥29.7 billion
    Operating income ÷ net sales. The denominator is Net sales (Parent only, Japanese GAAP).
  • Sales per employee 75,398,751 yen Sales or operating revenue ÷ employees  = ¥29.7 billion ÷ 394 people
    Sales or operating revenue ÷ employees. The denominator is Number of employees (Parent only, Japanese GAAP).
  • Total asset turnover 0.93 times Sales or operating revenue ÷ total assets  = ¥29.7 billion ÷ ¥32.0 billion
    Sales or operating revenue ÷ total assets. The denominator is Total assets (Parent only, Japanese GAAP).
  • Net assets to total assets 57.5% Net assets ÷ total assets  = ¥18.4 billion ÷ ¥32.0 billion
    Net assets ÷ total assets. The denominator is Total assets (Parent only, Japanese GAAP).

Company details

  • Representative President, Representative Director, gBizINFO
  • Date of incorporation gBizINFO · 106 years since incorporation

Amounts by account

  • Totals and their component lines together; consolidated and parent-only figures mixed (right-hand column)

Selling, general and administrative expenses

  • Breakdown of selling, general and administrative expenses (costs of selling and running the company). Cost of sales not included
  • Each item: already inside the SG&A total (not added to it)

Finance

  • Net assets to total assets Net assets ÷ total assets
  • Net assets per share Parent only
  • Total assets Parent only

Capital allocation

  • ★: position when all companies are sorted by value and cut into fifths (a position, not a rating). The five items with ★: only where both numerator and denominator are available on a consolidated basisSee the formulas
  • Cash conversion Net cash provided by (used in) operating activities ÷ operating income

Long-term changes in performance

  • Revenue Disclosed value for 2026 ÷ disclosed value for 2013

Year-on-year comparison

  • Year on year: calculated only where the item, reporting range and accounting standard match and the periods are consecutive
  • Comparison basis not confirmed: periods with a change of accounting standard or reporting range, a moved fiscal year end, or an unconfirmed period
  • ◆: a period where revenue moved 20% or more from the prior year, profit as a share of revenue moved 2.0 percentage points or more, or profit or loss changed sign. Item used named in the table and list. Not a ranking of companies

Dividend history

  • Payout ratio: dividends as a proportion of net profit. Dividend amounts and payout ratios: the reporting company’s parent-only disclosed values (as written in the annual securities report, not recalculated from consolidated profit). Consecutive increases: years in a row, from the latest backwards, in which the annual dividend per share rose. Consecutive years with a dividend: years in a row with an annual dividend per share above zero. Both this site’s own count (not the criteria of any published index). A year with no disclosure not read as zero; counting stops there. Range limited to the years listed above. Flagged 2 years: a note about a stock split or share consolidation, or a period other than 12 months. No calculation across those years, as the dividend per share may rest on a different share base.

Share ownership by holder category

  • Source: ownership table, annual securities report. Percentages as disclosed, calculated on trading units (some companies do not total exactly 100%). Foreign holders (total): institutions and individuals combined. “Individuals and others”: a register category (not necessarily the share actually held by individuals). Industry median: the middle value among companies in Transportation Equipment that disclose the item (industries with at least 5 companies only).

Major shareholders

  • Source: major shareholders table, annual securities report. Trust bank holdings as written (whose trust is not disclosed)

Research and development expenses and capital expenditure

  • Research and development: total in the R&D section of the annual securities report. Capital expenditure: this year’s actual spending in the capital expenditure overview (not a plan). Years: only those available in the annual securities reports on hand (one to four per company); no row for other years.

Revenue scale in the same industry

  • Revenue (disclosed values) of companies in the same industry, using the same grouping as the industry pages. Only the top three and the two companies either side of this one. Bar length relative to the largest company (100). An order of size, not a ranking of quality

Workforce information

  • All four: the reporting company (parent-only), as disclosed in the employee section of the annual securities report. Industry median: the middle value among companies in Transportation Equipment that disclose the item (industries with at least 5 companies only).

People and organisation

  • Sales per employee Net sales (or operating revenue) ÷ employees
  • Operating income per employee Operating income ÷ employees
  • Wage gap between men and women Women's pay with men's pay set to 100, reporting company
  • Share of female employees gBizINFO, covering その他
  • Men taking childcare leave Reporting company (parent only)
  • Employees by gender gBizINFO

Workplace information filings

  • Source: processed from Shokuba-labo, the workplace information site of the Ministry of Health, Labour and Welfare. Items the company filed only Shokuba-labo

Greenhouse gas emissions

  • Source: processed from the Ministry of the Environment’s greenhouse gas calculation, reporting and disclosure system (EEGS). Companies required to report only Ministry of the Environment (EEGS)

Audit and disclosure information

  • Whether there is a going concern note (the accounting assumption that a company will continue operating), and audit information
  • Audit firm, audit fees, going concern note and accounting standard: facts written in the latest annual securities report and the audit report filed with it (not a judgement of the company). Going concern note: “note” when the note text is present, “not applicable” when the report states nothing to report, “cannot be determined” when neither appears. Note text not reproduced. Amended filings not shown (annual securities reports only)

Data sources and calculation methods

Primary source: the annual securities report of Japan Engine Corporation on EDINET, the FSA’s disclosure system (free to read)
Corporate number: 3140001036976 / Accounting standard: Japanese GAAP

  • Amounts: machine transcription of EDINET XBRL (no manual re-keying). Long narrative notes are text and not in the account list. Identifiers: machine transcription of the EDINET code list (retrieved 2026-08-22)
  • ★: position of the value calculated from disclosed figures among the 4,240 companies on this site, on a five-step scale. Not a judgement of the company. No forecasts usedThe formulas and how they are counted
  • No rank: net assets as a share of total assets, cash conversion and revenue per employee (size alone does not show quality). Industry median shown for comparison. Cash conversion of 100%: operating cash flow equal to operating profit
  • Profit-and-loss chart: only where “sales − cost of sales − SG&A = operating income” holds between disclosed values. Cost breakdown: the six largest SG&A items
  • Trend charts: key financial indicators of the annual securities report. Amounts in billions of yen (dividend per share in yen). Long-run chart joins reports filed in different years (newer report for overlapping years). Some items stop part-way after a change of accounting standard. A stock split changes the weight of one share. Consolidated and parent-only in separate tables
  • Revenue scale in the same industry: bars of revenue (disclosed values) of companies in the same industry grouping as the industry pages, largest first. Only the top three and the two companies either side of this one. Each company’s latest fiscal year. An order of size, not a ranking of quality or an investment view
  • Share prices: not published (no data source allows redistribution). No share-price-based indicators (such as the price earnings ratio) and no extension of past growth into the future
  • Average age, average length of service and average annual salary: the reporting company alone (the parent). At a holding company, a small head-office staff. Payout ratio (basic facts): dividend per share ÷ consolidated earnings per share, calculated here (the payout ratio in the annual securities report is the reporting company’s figure, on a different basis). Representative and founding date: gBizINFO (Ministry of Economy, Trade and Industry), some companies only
  • “Retrieved disclosed figures”: every value readable as a number from the annual securities report. Company-wide values only (no segment or other breakdowns)
  • Segment table: machine transcription of the segment information in the annual securities report. Business names as labelled by the company in its XBRL. No table where segment sales differ from the disclosed total by more than 1%. Adjustments, corporate, eliminations and “other” left out of the table and the share denominator, as they are not businesses
  • Breakdowns of amounts, not diagrams of how the business works. Who pays whom, and for what, is not in the disclosed figures; no lines drawn from guesswork
  • No reproduction of the book’s content. Figures from the same filings; text written separately