Yashima & Co Ltd

Yashima & Co Ltd maintains a strong liquidity position, with cash and equivalents amounting to ¥9.78 billion, which significantly exceeds its total liabilities of ¥15.29 billion, resulting in a current ratio of 1.53. The company's price-to-book ratio of 0.76 suggests that the market values the company at a discount to its book value, while the price-to-tangible-book ratio is identical, indicating no intangible asset premium. The absence of long-term debt further supports the company's low leverage and strong balance sheet.

In terms of profitability, Yashima & Co Ltd reported a net income of ¥370.29 million on revenue of ¥7.19 billion, translating to a net margin of 5.15%. The return on equity (ROE) of 3.79% and return on assets (ROA) of 1.48% are below the industry median for industrial machinery and equipment firms, suggesting that the company is underperforming in terms of capital efficiency and asset utilization.

The company's revenue is concentrated in a single business segment, with no disclosed geographic diversification in the provided data. This lack of segmental or geographic diversification could expose the company to higher operational and market risks, particularly in the event of a downturn in its primary market.

Looking ahead, the company's growth trajectory appears modest. With a revenue of ¥7.19 billion in the latest period, and no disclosed growth rate or future projections, the company's ability to scale its operations remains uncertain. The capital expenditure of -¥50.19 million indicates a reduction in investment in physical assets, which may signal a conservative approach to growth or a focus on cost optimization.

The risk assessment for Yashima & Co Ltd indicates low liquidity and dilution risks, with no immediate filing-based flags detected. The company's low debt-to-equity ratio of 0.0 and high cash reserves support the low liquidity risk rating. However, the absence of long-term debt could also suggest limited access to capital markets, which may constrain growth opportunities.

Recent financial filings and transcripts do not indicate any material events or strategic shifts for Yashima & Co Ltd. The company's last actual EPS was -¥177.50, and its last actual revenue was ¥29.05 billion, according to analyst estimates. These figures suggest a potential discrepancy between the company's reported revenue and the analyst estimates, which may warrant further investigation.

Yashima & Co operates with zero long-term debt for four consecutive years, ensuring a pristine balance sheet.

The company's cash conversion metric ranks best-in-class compared to the industrial machinery cohort median.

Operating and net margins exceed the industrial machinery cohort medians, indicating superior profitability relative to peers.

Return on equity surpasses the cohort median, demonstrating efficient utilization of shareholder capital.

Revenue grew 4.7% year-over-year in fiscal 2025, showing top-line expansion despite margin pressures.

The company incurred a net loss of 509.6 million JPY in fiscal 2025, reversing prior profitability.

Revenue ¥9.44B, +25,5% YoY; Operating income +1 440,1% YoY.

• ▍Revenue ¥9.44B, +25,5% YoY
• ▍Operating income +1 440,1% YoY
• ▍Net income +890,0% YoY
• ▍Net margin 2.6%

Revenue ¥7.74B, +17,4% YoY; Operating income +161,0% YoY.

• ▍Revenue ¥7.74B, +17,4% YoY
• ▍Operating income +161,0% YoY
• ▍Net income +362,9% YoY
• ▍Net margin 1.1%

Revenue ¥8.07B, +26,7% YoY; Operating income +6 921,5% YoY.

• ▍Revenue ¥8.07B, +26,7% YoY
• ▍Operating income +6 921,5% YoY
• ▍Net income +196,1% YoY
• ▍Net margin 1.4%

Revenue ¥8.56B, +19,1% YoY; Operating income −73,0% YoY.

• ▍Revenue ¥8.56B, +19,1% YoY
• ▍Operating income −73,0% YoY
• ▍Net income −203,2% YoY
• ▍Net margin -4.5%

Revenue ¥7.52B; Operating income -¥26.1M.

• ▍Revenue ¥7.52B
• ▍Operating income -¥26.1M
• ▍Net margin 0.3%

Revenue ¥6.59B; Operating income -¥121.6M.

• ▍Revenue ¥6.59B
• ▍Operating income -¥121.6M
• ▍Net margin -0.5%

Revenue ¥6.37B; Operating income ¥1.3M.

• ▍Revenue ¥6.37B
• ▍Operating income ¥1.3M
• ▍Net margin -1.9%

Revenue ¥7.19B; Operating income ¥467.5M.

• ▍Revenue ¥7.19B
• ▍Operating income ¥467.5M
• ▍Net margin 5.2%

Revenue ¥29.05B, +4,8% YoY; Operating income −104,2% YoY.

• ▍Revenue ¥29.05B, +4,8% YoY
• ▍Operating income −104,2% YoY
• ▍Net income −229,8% YoY
• ▍Free cash flow −258,9% YoY
• ▍Net margin -1.8%

Revenue ¥27.73B, +8,6% YoY; Operating income +229,1% YoY.

• ▍Revenue ¥27.73B, +8,6% YoY
• ▍Operating income +229,1% YoY
• ▍Net income +251,5% YoY
• ▍Free cash flow +237,4% YoY
• ▍Net margin 1.4%

Revenue ¥25.52B, −9,8% YoY; Operating income −199,7% YoY.

• ▍Revenue ¥25.52B, −9,8% YoY
• ▍Operating income −199,7% YoY
• ▍Net income −186,0% YoY
• ▍Free cash flow −186,8% YoY
• ▍Net margin -1.0%

Revenue ¥28.29B, −11,1% YoY; Operating income −29,3% YoY.

• ▍Revenue ¥28.29B, −11,1% YoY
• ▍Operating income −29,3% YoY
• ▍Net income +7,9% YoY
• ▍Free cash flow +13,8% YoY
• ▍Net margin 1.1%