Nakanihon Kogyo Co Ltd

Nakanihon Kogyo maintains a conservative capital structure with a debt-to-equity ratio of 0.24 and a current ratio of 1.43. The balance sheet shows total assets of JPY 5.89 billion against total liabilities of JPY 2.28 billion, resulting in total equity of JPY 3.60 billion. Cash and equivalents stand at JPY 800.2 million, while long-term debt is JPY 856.4 million, leading to a negative net cash position as flagged in the risk assessment. Operating cash flow is positive at JPY 605.2 million, but free cash flow is negative at JPY -27.3 million due to capital expenditures of JPY 354.4 million.

Profitability metrics indicate modest returns, with a return on equity of 3.54% and a return on assets of 2.17%. The company generated net income of JPY 127.7 million on revenue of JPY 4.12 billion, yielding an operating income of JPY 147.0 million. Gross profit was JPY 2.03 billion, suggesting a gross margin of approximately 49.2%. Without cohort median data for direct comparison, these returns appear stable but low relative to typical high-growth entertainment firms, reflecting a mature or capital-intensive operational model.

Segment and geographic revenue breakdowns are not provided in the available data. The company’s activity is listed as unclassified, and no specific product lines or regional exposures are disclosed in the input sections. Consequently, revenue concentration risks cannot be quantified from the current dataset.

Historical period data for revenue and net income trends over the last five years or eight quarters is absent. Therefore, the growth trajectory cannot be assessed using historical performance metrics. The analysis relies solely on the latest normalized period’s financial snapshot.

Risk assessment identifies medium liquidity risk and low dilution risk. A key flag notes that net cash is negative after subtracting total debt, which may constrain financial flexibility despite the positive operating cash flow. The absence of significant dilution risk is supported by the identical basic and diluted share counts of 530,557 shares.

No recent filing observations, news events, or transcript observations are provided. The analysis is based strictly on the static financial and classification data available. There are no disclosed management signals or competitor context to inform recent strategic shifts.