Showa Manufacturing Co Ltd

Showa Manufacturing maintains a conservative capital structure with a debt-to-equity ratio of 0.27 and a current ratio of 1.46. The balance sheet shows total assets of JPY 22.38 billion against total liabilities of JPY 10.19 billion, resulting in total equity of JPY 12.20 billion. Long-term debt stands at JPY 3.30 billion, while cash and equivalents are JPY 2.69 billion, leading to a net cash position that is negative after subtracting total debt. Operating cash flow is JPY 261 million, and free cash flow is JPY 664 million, indicating positive cash generation despite the net debt position.

Profitability metrics show a return on equity of 9.0% and a return on assets of 4.91%. The company generated JPY 15.07 billion in revenue, with a gross profit of JPY 4.36 billion and operating income of JPY 1.33 billion. Net income was JPY 1.098 billion, reflecting a net margin of approximately 7.3%. Without cohort median data provided, these returns are assessed in isolation, showing modest profitability relative to the asset base.