Company profile

株式会社ツバキ・ナカシマ

EDINET
E31954
Securities
6464
Industry
Machinery
Latest annual securities report
2026-03-25 Annual Securities Report PDF HTML
Latest financial report
2026-08-10 Semiannual Securities Report PDF HTML
Latest filing
2026-09-10 Extraordinary Report PDF HTML
Compare this company

Industry position

Machinery

View details
Profitability Weak Current Bottom 5% 5-year trend Deteriorating
Financial strength Weak Based on Equity ratio Current Bottom 6% 5-year trend Broadly stable
Growth Weak Current Bottom 17% 5-year trend Deteriorating
Cash generation Strong Current Top 19% 5-year trend Improving

Latest half-year results

H1 FY2026

2026/01/01 - 2026/06/30

Consolidated · IFRS · Cumulative YTD

For H1 FY2026, revenue was ¥36.86 billion, up 2.2% year over year. Operating income was ¥1.32 billion, up 66.9% year over year. Net income was -¥124 million, up 87.2% year over year.

Revenue ¥36.86B up 2.2% year over year
Operating income ¥1.32B up 66.9% year over year
Net income -¥124M up 87.2% year over year
Operating cash flow -¥33M
Free cash flow ¥67M
Total assets ¥154.51B
Total equity ¥39.09B

Half-year trend

Half-year financial trend

H1 values are cumulative year-to-date.

H2 values are calculated when comparable.

Consolidated · IFRS · Cumulative YTD

Mode

Half-year financial data

Annual key financial indicators

FY2025

Consolidated IFRS

Revenue reached ¥69.84 billion, down 8.0% year over year. Operating income moved into a loss of -¥22.34 billion. Operating margin was -32.0%. Net income moved into a loss of -¥27.21 billion. ROE was -73.5%; equity ratio was 24.4%; free cash flow was ¥11.64 billion.

Revenue ¥69.84B down 8.0% year over year
Operating income -¥22.34B down 2844.0% year over year
Net income -¥27.21B down 3084.0% year over year
Total assets¥151.66B
Total equity¥37.04B
Operating cash flow¥10.52B
Free cash flow¥11.64B

Industry position details

Machinery

Annual data for the same fiscal year and industry

Comparison sample varies by metric

Profitability Weak

Operating margin Bottom 99% / ROE Bottom 97%

Financial strength Weak
Based on Equity ratio

Equity ratio Bottom 97%

Growth Weak

Revenue growth Bottom 84% / 3-year revenue CAGR Bottom 88%

Cash generation Strong

Operating cash flow margin Top 26% / Free cash flow margin Top 16%

Profitability Industry position history Deteriorating
2025 Bottom 2% 2024 Bottom 12% 2023 Bottom 8% 2022 Bottom 3% 2021 Top 40%
Financial strength Industry position history Broadly stable
2025 Bottom 3% 2024 Bottom 9% 2023 Bottom 9% 2022 Bottom 9% 2021 Bottom 11%
Growth Industry position history Deteriorating
2025 Bottom 12% 2024 Bottom 23% 2023 Top 47% 2022 Top 24% 2021 Top 31%
Cash generation Industry position history Improving
2025 Top 13% 2024 Bottom 36% 2023 Bottom 24% 2022 Bottom 9% 2021 Bottom 45%
Profitability Operating margin -32.0% Industry median 9.0% Bottom 99% Comparison sample 51
Profitability ROE -73.5% Industry median 6.9% Bottom 97% Comparison sample 51
Financial strength Equity ratio 24.4% Industry median 60.2% Bottom 97% Comparison sample 51
Growth Revenue growth -8.0% Industry median +3.2% Bottom 84% Comparison sample 50
Growth 3-year revenue CAGR -4.0% Industry median +4.1% Bottom 88% Comparison sample 47
Cash generation Operating cash flow margin 15.1% Industry median 9.2% Top 26% Comparison sample 51
Cash generation Free cash flow margin 16.7% Industry median 3.5% Top 16% Comparison sample 51

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
FY2025 Consolidated IFRS 69837000000 -22336000000 -23992000000 -27214000000 -27214000000 -23778000000 151658000000 37035000000 37035000000 37035000000 10519000000 1123000000 -1300000000 11642000000 34633000000 -702.8 41599600 0.2442007675 0.244 -0.734818415 -0.1794432209 -0.3198304624 -0.3896788235 0.150622163 0.1667024643 -0.0801359308 -28.4398034398 -14.733257012 -30.8399122807 -0.1319990156 -0.397530583 1.1586291812 1.2955263158 0.3179433368 9.8499534017 0.5018647008 -31.676560454 0.0 -0.1185158501 2447
FY2024 Consolidated IFRS 75921000000 814000000 1747000000 912000000 912000000 7946000000 174721000000 61508000000 61472000000 61472000000 4873000000 -3800000000 -1906000000 1073000000 23060000000 22.91 20.6 471.946 19632764821.600 41599600 0.3518294882 0.352 0.0148360229 0.0052197503 0.0107216712 0.0120124867 0.0641851398 0.0141331121 -0.0549684454 -0.0457209848 14.4601769912 1.7086247086 0.0520418117 0.1361191713 2.4683274021 0.2236976507 -2.3672883788 1.3074498567 0.0024779377 1.7075355158 0.0 -0.0945857795 2776
FY2023 Consolidated IFRS 80337000000 853000000 113000000 -1287000000 -1287000000 5105000000 166078000000 54142000000 54107000000 54107000000 1405000000 -4895000000 1394000000 -3490000000 23003000000 -32.38 41599600 0.3257926998 0.326 -0.0237862014 -0.0077493708 0.0106177726 -0.0160200157 0.0174888283 -0.0434420006 0.0164608533 1.0940981798 1.011712272 0.8584002641 0.038695111 0.0800662728 1.3397001934 -0.3969748858 1.7911464245 0.5431937173 -0.0462705751 0.8563124029 0.0 -0.014781491 3066
FY2022 Consolidated IFRS 79036000000 -9065000000 -9648000000 -9089000000 -9089000000 -1213000000 159891000000 50131000000 50096000000 50096000000 -4136000000 -3504000000 -1762000000 -7640000000 24119000000 -225.35 35.4 41599600 0.3133134448 0.313 -0.1814316512 -0.0568449756 -0.1146945696 -0.1149982287 -0.0523305835 -0.096664811 0.1635603451 -2.5586313618 -2.9265175719 -3.5574001125 0.0172865741 -0.0607293522 -1.6601755786 -0.5361683472 -1.1361143299 -2.9176706827 -0.258424548 -3.5596319855 0.0006759439 0.0376792264 3112
FY2021 Consolidated IFRS 67926000000 5816000000 5008000000 3554000000 3554000000 9683000000 157174000000 53369000000 53335000000 53335000000 6265000000 -2281000000 12945000000 3984000000 32524000000 88.04 16.7 1470.268 61121246162.000 41571500 0.339337295 0.339 0.0666354176 0.0226118824 0.0856225893 0.0523216441 0.0922327238 0.0586520625 0.3056666154 0.6106341734 0.9471228616 0.8934469899 0.2047123388 0.1936306873 1.8195319532 -0.7932389937 5.7158469945 3.1936842105 1.1701474611 0.8876500858 0.0118117519 0.0453119554 2999
FY2020 Consolidated IFRS 52024000000 3611000000 2572000000 1877000000 1877000000 1180000000 130466000000 44712000000 44683000000 44683000000 2222000000 -1272000000 -2745000000 950000000 14987000000 46.64 24.1 1124.024 46181874868.800 41086200 0.3424876979 0.342 0.0420070273 0.0143868901 0.0694102722 0.0360795018 0.0427110564 0.0182608027 -0.194213404 -0.5588810164 -0.6434710286 -0.616233899 -0.0347006422 -0.0253675348 -0.6321192053 -1.3160248447 0.5579710145 -0.9056135122 -0.1156025021 -0.6168884508 0.0005649855 -0.0465270854 2869
FY2019 Consolidated IFRS 64563000000 8186000000 7214000000 4891000000 4891000000 3519000000 135156000000 45878000000 45846000000 45846000000 6040000000 4025000000 -6210000000 10065000000 16946000000 121.74 13.1 1594.794 65487026022.000 41063000 0.3392080263 0.339 0.1066832439 0.0361878126 0.1267908864 0.0757554637 0.0935520344 0.1558942428 -0.1372273894 -0.1824569356 -0.2827394046 -0.0254180457 0.0176014916 -0.2552404439 2.2011339899 -0.9664344522 1.1149401135 0.273752255 -0.2899387577 -0.0217815345 3009
FY2018 Consolidated IFRS 74832000000 8824000000 6819000000 6819000000 3448000000 138681000000 45053000000 45053000000 8110000000 -3351000000 -3158000000 4759000000 13304000000 171.45 9.5 1628.775 0.3248678622 0.325 0.1513550707 0.0491703983 0.091124118 0.1083760958 0.0635957879 0.4054541357 0.4726301736 1.1470403023 0.0065321053 -0.0015734421 0.5805885792 0.9235524935 -1.0998324535 1.1229620443 0.1085742855 1.138313794 -0.0006497726 3076
FY2017 Consolidated IFRS 53244000000 5992000000 3176000000 3176000000 3346000000 137781000000 45124000000 45124000000 5131000000 -43834000000 31633000000 -38703000000 12001000000 80.18 33.5 2686.030 0.3275052438 0.328 0.0703838312 0.0230510738 0.0596499136 0.0963676658 -0.7268988055 0.443474489 -0.0650647527 -0.3143350604 0.4754556553 0.0257319513 -0.2313108614 -49.9697674419 10.395010395 -7.6557179708 -0.3727263224 -0.3115232698 0.6354941552 3078
FY2016 Consolidated IFRS 36886000000 6409000000 4632000000 4632000000 2174000000 93382000000 43992000000 43992000000 6675000000 -860000000 -3367000000 5815000000 19132000000 116.46 14.6 1700.316 0.4710972136 0.471 0.1052918712 0.0496027072 0.1255760993 0.180962967 0.1576478881 1882

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