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
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
Related books, articles and videos
“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
Tables scroll sideways
Disclosed data
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
Amounts by account
| Group | Account | Amount | Consolidated / 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
- 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
Long-term changes in performance
Japan Engine
Long-term revenue, profit and asset trends
Period 2013 to 2026Source Annual securities reportsDisclosed
Recent performance trends
Year-on-year comparison
| Item | 2022 | 2023 | 2024 | 2025 | 2026 |
|---|---|---|---|---|---|
| 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)
| Item | 4 years ago | 3 years ago | 2 years ago | Last year | This 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)
| Item | 4 years ago | 3 years ago | 2 years ago | Last year | This 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
| Fiscal year | Annual dividend per share | Of which interim | Payout 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
Shareholder composition
Share ownership by holder category
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
| Rank | Shareholder | Shareholding ratio | Shares 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
| 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
- 1 TOYOTA MOTOR ¥50.7T
- 2 HONDA MOTOR ¥21.8T
- 3 NISSAN MOTOR ¥12.0T
- … 61 companies
- 65 YASUNAGA ¥34.0B
- 66 IKUYO ¥30.1B
- 67 Japan EngineThis company ¥29.7B
- 68 FUJI OOZX ¥29.1B
- 69 Sanoyas ¥26.8B
- … 17 companies
Workforce information
Women 40 Employees by gender
Administrative filings and published information
Workplace information filings
| Item | Value |
|---|---|
| Employees | 311 |
| Annual paid leave taken (all employees) | 76.7% |
| Childcare leave taken, men |
88% |
| Share of managers who are women | 0% |
Greenhouse gas emissions
| Category | Emissions |
|---|---|
| 特定事業所排出者 | 2,336 t-CO2 |
| Sites covered by the report | 1 |
Audit and disclosure information
| Item | Value |
|---|---|
| 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
Major management indicators (5 years) (19 items)
| Item | Value | Consolidated / 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)
| Item | Value | Consolidated / 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)
| Item | Value | Consolidated / 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)
| Item | Value | Consolidated / 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)
| Item | Value | Consolidated / 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)
| Item | Value | Consolidated / Non-consolidated |
|---|---|---|
| Capital expenditures | ¥0.7 billion | Consolidated |
Audit (1 items)
| Item | Value | Consolidated / Non-consolidated |
|---|---|---|
| Fees for audit and attestation services - reporting company | ¥33.00 million | Consolidated |
Accounts unique to this company (2 items)
| Item | Value | Consolidated / 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)
| Item | Value | Consolidated / 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)
| Item | Value | Consolidated / 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)
| Item | Value | Consolidated / 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)
| Item | Value | Consolidated / 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
| Item | Value | Consolidated / Non-consolidated | Source |
|---|---|---|---|
| Net cash provided by (used in) operating activities | ¥2.6 billion | Parent only | Disclosed |
| Dividend per share | 88 | Parent only | Disclosed |
| Number of employees | 394 | Parent only | Disclosed |
| Net assets | ¥18.4 billion | Parent only | Disclosed |
| Net sales | ¥29.7 billion | Parent only | Disclosed |
| Operating income | ¥5.5 billion | Parent only | Disclosed |
| Ordinary income | ¥6.4 billion | Parent only | Disclosed |
| Total assets | ¥32.0 billion | Parent only | Disclosed |
| Operating margin | 18.4% | Parent only | Calculated |
| Net margin | Not disclosed | Not applicable | Not calculated (a required value is not disclosed) |
| Sales per employee | 75398751 yen | Parent only | Calculated |
| Total asset turnover | 0.93 times | Parent only | Calculated |
| Net assets to total assets | 57.5% | Parent only | Calculated |