Earnings quality
Compare earnings and operating cash flow for earnings quality.
SUMCO Corporation
Ticker 3436 · 🇯🇵 Japan · Consolidated IFRS · amounts in yen
Filed 2026-03-26 · Period end 2025-12-31
Takeaway
Worth trackingSales and operating profit both moved in a healthier direction.
operating margin is 0.3%.
Sales and operating profit moved together — keep watching margins and whether the trend persists next period.
ActionWorth tracking
OP margin0.3%
Equity ratio—
Last price—
Trailing P/E—
Look at next
- Compare operating cash flow to reported profit across the last two years.
- Open English IR for management commentary on outlook and capital allocation.
- Overlay peers on Compare before judging relative momentum.
About the company
株式会社ＳＵＭＣＯ is a Japanese listed company with financial statements filed on EDINET. A detailed English business summary was not auto-extracted from this filing.
Compare trends
Tel 03-5444-0808 · As of filing date 2026-03-26
Financial statements
Income statement
| Account | FY2024 (ended Dec 31, 2024) | FY2025 (ended Dec 31, 2025) |
|---|---|---|
| Revenue | ¥396.6B | ¥409.7B |
| Cost of sales* | ¥323.9B | ¥355.2B |
| Gross profit | ¥72.7B | ¥54.5B |
| Operating profit (loss) | ¥36.9B | ¥1.3B |
| Finance income | — | — |
| Finance costs | — | — |
| Income tax expense | ¥8.4B | ¥6.2B |
| Profit (loss) | ¥23.3B | -¥10.1B |
| Profit (loss) attributable to owners | ¥19.9B | -¥11.8B |
| Basic EPS (¥) | — | — |
Balance sheet
| Account | FY2024 (ended Dec 31, 2024) | FY2025 (ended Dec 31, 2025) |
|---|---|---|
| Cash and cash equivalents | ¥95.7B | ¥75.3B |
| Current assets | ¥435.1B | ¥427.4B |
| Non-current assets | ¥737.5B | ¥700.6B |
| Total assets | ¥1.2T | ¥1.1T |
| Short-term borrowings | ¥41.6B | ¥41.3B |
| Current liabilities | ¥163.6B | ¥133.1B |
| Non-current liabilities* | ¥351.8B | ¥347.1B |
| Total liabilities | ¥515.4B | ¥480.2B |
| Equity attributable to owners | — | — |
| Total equity | — | — |
Cash flow statement
| Account | FY2024 (ended Dec 31, 2024) | FY2025 (ended Dec 31, 2025) |
|---|---|---|
| Cash flows from operating activities | ¥69.6B | ¥100.0B |
| Cash flows from investing activities | — | — |
| Cash flows from financing activities | ¥112.3B | -¥8.7B |
| Net increase (decrease) in cash | -¥60.7B | -¥20.4B |
| Cash at end of period | ¥95.7B | ¥75.3B |
Five-year trends
Key metrics
| Metric | Trend | FY2021 | FY2022 | FY2023 | FY2024 | FY2025 |
|---|---|---|---|---|---|---|
| Revenue | ¥335.7B | ¥441.1B | ¥425.9B | ¥396.6B | ¥409.7B | |
| Operating profit | ¥51.1B | ¥111.3B | ¥72.6B | ¥37.5B | -¥3.9B | |
| Profit to owners | — | — | — | ¥19.9B | -¥11.8B | |
| Total assets | ¥764.8B | ¥892.6B | ¥1.1T | ¥1.2T | ¥1.1T | |
| Cash & equivalents | — | — | ¥156.4B | ¥95.7B | ¥75.3B | |
| Owners’ equity | ¥522.8B | ¥591.5B | ¥635.5B | ¥657.2B | ¥647.8B |
How we read these numbers
From the notes
No material one-offs extracted from this filing.
Constructive
Sales and operating profit both moved in a healthier direction.
On the income statement, revenue moved from ¥396.6B to ¥409.7B (▲ +3.3%), so the top line did not break. Gross profit only slipped from ¥72.7B to ¥54.5B, while operating profit swung from ¥36.9B to ¥1.3B — the damage is concentrated below gross profit.
Cash tells a different story than earnings. Operating cash flow was still ¥100.0B (prior ¥69.6B), and cash on the balance sheet rose to ¥75.3B from ¥95.7B. When profits collapse but operating cash stays positive, read the notes for impairments and other non-cash charges before assuming the business stopped generating cash.
The balance sheet got heavier on leverage. Total liabilities rose to ¥480.2B while owners’ equity fell to —. ROE moved from 3.4% to -2.0%, and the equity ratio from 50.5% to 51.3%. Employee count is 9,714 vs 9,850 a year earlier.
Liquidity & leverage
Short-term borrowing levels look more stable year over year.
Capital buffer
Capital structure held relatively steady.
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Source: EDINET S100XRR5
(株式会社ＳＵＭＣＯ), period end 2025-12-31.