Company profile

VALQUA , LTD.

EDINET
E01164
Securities
7995
Industry
Chemicals
Latest annual securities report
2026-06-16 Annual Securities Report PDF HTML
Latest financial report
—
Latest filing
2026-06-24 Extraordinary Report PDF HTML
Compare this company

Industry position

Chemicals

View details
Profitability Strong Current Top 22% 5-year trend Broadly stable
Financial strength Average Based on Equity ratio Current Top 47% 5-year trend Broadly stable
Growth Weak Current Bottom 20% 5-year trend Deteriorating
Cash generation Below average Current Bottom 32% 5-year trend Deteriorating

Half-year trend

Half-year financial trend

H1 values are cumulative year-to-date.

H2 values are calculated when comparable.

Consolidated · Japanese GAAP · Cumulative YTD

Mode

Half-year financial data

Annual key financial indicators

FY2026

Consolidated Japanese GAAP

Revenue reached ¥58.56 billion, down 2.6% year over year. Operating income was ¥7.1 billion, up 25.2% year over year. Operating margin was 12.1%. Net income was ¥5.13 billion, up 9.7% year over year. ROE was 9.6%; equity ratio was 64.1%; free cash flow was ¥668 million.

Revenue ¥58.56B down 2.6% year over year
Operating income ¥7.1B up 25.2% year over year
Net income ¥5.13B up 9.7% year over year
Total assets¥83.41B
Total equity—
Operating cash flow¥5.03B
Free cash flow¥668M

Industry position details

Chemicals

Annual data for the same fiscal year and industry

Comparison sample varies by metric

Profitability Strong

Operating margin Top 22% / ROE Top 24%

Financial strength Average
Based on Equity ratio

Equity ratio Top 48%

Growth Weak

Revenue growth Bottom 81% / 3-year revenue CAGR Bottom 82%

Cash generation Below average

Operating cash flow margin Bottom 64% / Free cash flow margin Bottom 76%

Profitability Industry position history Broadly stable
2026 Top 22% 2025 Top 29% 2024 Top 19% 2023 Top 11% 2022 Top 20%
Financial strength Industry position history Broadly stable
2026 Top 47% 2025 Top 46% 2024 Top 40% 2023 Top 38% 2022 Top 38%
Growth Industry position history Deteriorating
2026 Bottom 20% 2025 Bottom 32% 2024 Top 39% 2023 Top 23% 2022 Top 40%
Cash generation Industry position history Deteriorating
2026 Bottom 32% 2025 Bottom 33% 2024 Bottom 12% 2023 Top 39% 2022 Top 40%
Profitability Operating margin 12.1% Industry median 7.4% Top 22% Comparison sample 151
Profitability ROE 9.6% Industry median 6.4% Top 24% Comparison sample 152
Financial strength Equity ratio 64.1% Industry median 63.4% Top 48% Comparison sample 152
Growth Revenue growth -2.6% Industry median +2.2% Bottom 81% Comparison sample 152
Growth 3-year revenue CAGR -2.0% Industry median +2.5% Bottom 82% Comparison sample 148
Cash generation Operating cash flow margin 8.6% Industry median 10.7% Bottom 64% Comparison sample 152
Cash generation Free cash flow margin 1.1% Industry median 4.2% Bottom 76% Comparison sample 152

Annual financial data

Fiscal year Scope Accounting standard Revenue Operating income Ordinary income Profit before tax Net income Profit attributable to owners of parent Comprehensive income Total assets Total liabilities Net assets Shareholders' equity Equity Equity attributable to owners of parent Equity for ratio Operating cash flow Investing cash flow Financing cash flow Free cash flow Cash and cash equivalents Basic EPS P/E Share price Market cap Book value per share Dividend per share Shares issued Equity ratio Official equity ratio ROE ROA Operating margin Ordinary income margin Net margin Operating cash flow margin Free cash flow margin Dividend payout ratio Revenue YoY Operating income YoY Ordinary income YoY Profit before tax YoY Net income YoY Total assets YoY Equity YoY Operating cash flow YoY Investing cash flow YoY Financing cash flow YoY Free cash flow YoY Cash and cash equivalents YoY EPS YoY Dividend per share YoY Shares issued YoY Employees YoY Average salary YoY Employees Average salary
FY2026 Consolidated Japanese GAAP 58556000000 7100000000 7012000000 5128000000 5128000000 5561000000 83405000000 29887000000 53518000000 48820000000 53518000000 5028000000 -4360000000 -902000000 668000000 7915000000 291.16 15.63 4550.8308 85049261749.3764 3035.13 18688733 0.6416641688 0.641 0.0958182294 0.0614831245 0.1212514516 0.1197486167 0.0875742879 0.0858665209 0.0114078831 -0.0259012194 0.2524254719 0.1688614769 0.0966638152 0.0717268674 0.0593218662 0.0324435318 0.1078371189 -1.5734265734 40.2941176471 -0.006776258 0.0954100828 0.0 0.0299479167 1582
FY2025 Consolidated Japanese GAAP 60113000000 5669000000 5999000000 4676000000 4676000000 4788000000 77823000000 27302000000 50521000000 46256000000 50521000000 4870000000 -4887000000 1573000000 -17000000 7969000000 265.8 11.68 3104.544 58019993902.752 2869.23 18688733 0.6491782635 0.649 0.092555571 0.0600850648 0.0943057242 0.0997953854 0.0777868348 0.0810140901 -0.0002828007 -0.0264155222 -0.2017741481 -0.1892147588 -0.0474638419 0.0447863386 0.0367322649 1.7701934016 -0.0279764409 0.7042253521 0.9943257677 0.2478860006 -0.0488459474 0.0 -0.080239521 1536
FY2024 Consolidated Japanese GAAP 61744000000 7102000000 7399000000 4909000000 4909000000 5854000000 74487000000 25755000000 48731000000 44048000000 48731000000 1758000000 -4754000000 923000000 -2996000000 6386000000 279.45 18.36 5130.7020 95886319780.5660 2742.82 18688733 0.654221542 0.647 0.1007366974 0.0659041175 0.1150233221 0.1198335061 0.079505701 0.0284724022 -0.0485229334 -0.0069799608 -0.1999549397 -0.1805294052 -0.2723095168 0.0872903499 0.0668607833 -0.6006360745 -2.5637181409 1.2711515864 -1.9765319426 -0.2203638139 -0.267611909 0.0 -0.0071343639 1670
FY2023 Consolidated Japanese GAAP 62178000000 8877000000 9029000000 6746000000 6746000000 8322000000 68507000000 22830000000 45677000000 41926000000 45677000000 4402000000 -1334000000 -3404000000 3068000000 8191000000 381.56 9.03 3445.4868 64391782860.2244 2575.01 18688733 0.6667493833 0.66 0.147689209 0.098471689 0.1427675384 0.1452121329 0.1084949661 0.0707967448 0.0493422111 0.1694848308 0.2732358003 0.2552481579 0.3935137368 0.1379900332 0.114644086 -0.1578343218 0.6389715832 -0.8837852795 1.0026109661 0.0161270314 0.3926563983 0.0 -0.0507900677 1682
FY2022 Consolidated Japanese GAAP 53167000000 6972000000 7193000000 4841000000 4841000000 5994000000 60200000000 19220000000 40979000000 37545000000 40979000000 5227000000 -3695000000 -1807000000 1532000000 8061000000 273.98 9.71 2660.3458 49718492343.8714 2246.76 18688733 0.6807142857 0.66 0.1181336782 0.0804152824 0.1311339741 0.1352906878 0.0910527207 0.0983128632 0.0288148664 0.188966165 1.0063309353 0.9583446774 0.5666666667 0.1425101061 0.0993990449 0.1397732229 -0.5906155833 -1.2503113325 -0.3230225365 0.0043608273 0.5631882239 0.0 -0.0155555556 1772
FY2021 Consolidated Japanese GAAP 44717000000 3475000000 3673000000 3090000000 3090000000 3965000000 52691000000 15417000000 37274000000 34335000000 37274000000 4586000000 -2323000000 -803000000 2263000000 8026000000 175.27 12.16 2131.2832 39830982672.1856 2019.94 18688733 0.7074073371 0.677 0.0828996083 0.0586437912 0.0777109377 0.0821387839 0.0691012367 0.1025560749 0.0506071516 -0.0724923256 -0.1753678215 -0.1369830827 0.0589444825 0.0948096742 0.0671056399 -0.1044717829 0.170060736 0.7100036114 -0.0254091301 0.2214274844 0.0567983117 0.0 -0.0405117271 1800
FY2020 Consolidated Japanese GAAP 48212000000 4214000000 4256000000 2918000000 2918000000 2267000000 48128000000 13197000000 34930000000 32843000000 34930000000 5121000000 -2799000000 -2769000000 2322000000 6571000000 165.85 10.55 1749.7175 32700003182.9275 1893.45 18688733 0.7257729388 0.693 0.0835385056 0.0606299867 0.0874056252 0.0882767776 0.0605243508 0.1062183689 0.0481622832 -0.0591495424 -0.2487074345 -0.2650664825 -0.286028872 -0.0284041587 0.0160567805 -0.0449459157 -0.4280612245 -0.0240384615 -0.3174603175 -0.0662214012 -0.286451835 0.0 0.0162513543 1876
FY2019 Consolidated Japanese GAAP 51243000000 5609000000 5791000000 4087000000 4087000000 1956000000 49535000000 15157000000 34378000000 31610000000 34378000000 5362000000 -1960000000 -2704000000 3402000000 7037000000 232.43 9.52 2212.7336 41353187450.5288 1867.57 18688733 0.6940143333 0.662 0.1188841701 0.0825073181 0.1094588529 0.1130105575 0.0797572351 0.1046386824 0.0663895556 0.0767145739 0.0437290659 0.0594584705 0.0662666319 -0.024555945 -0.0061864015 0.3752244165 -0.6470588235 -0.0885668277 0.2558139535 0.0928715639 0.0710566333 0.0494599204 1846
FY2018 Consolidated Japanese GAAP 47592000000 5374000000 5466000000 3833000000 3833000000 5352000000 50782000000 16190000000 34592000000 29643000000 34592000000 3899000000 -1190000000 -2484000000 2709000000 6439000000 217.01 13.58 2946.9958 1870.47 0.6811862471 0.651 0.1108059667 0.0754795006 0.1129181375 0.1148512355 0.080538746 0.0819255337 0.0569213313 0.0905591201 0.3220172202 0.391193688 0.6324531516 0.0885511565 0.1213329443 0.0612411541 0.4386792453 -0.8718914846 0.7432432432 0.0417408186 0.6325133529 0.0402128918 1759
FY2017 Consolidated Japanese GAAP 43640000000 4065000000 3929000000 2348000000 2348000000 3386000000 46651000000 15801000000 30849000000 27316000000 30849000000 3674000000 -2120000000 -1327000000 1554000000 6181000000 132.93 13.76 1829.1168 1657.08 0.6612719985 0.627 0.0761126779 0.0503311826 0.0931484876 0.0900320807 0.0538038497 0.0841888176 0.0356095325 0.0612840467 0.3016330451 0.2848266841 0.3401826484 0.0784363586 0.0822691552 -0.0072953256 -0.2801932367 -0.3499491353 -0.2400977995 0.0235138268 5.7001008065 0.1387205387 1691

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Source data: Financial Services Agency EDINET / Data organization, aggregation, and metric calculations: bestforever.jp