Earnings quality
Compare earnings and operating cash flow for earnings quality.
ROHM Co., Ltd.
Ticker 6963 · 🇯🇵 Japan · Consolidated IFRS · amounts in yen
Filed 2026-06-19 · Period end 2026-03-31
Takeaway
Worth trackingSales and operating profit both moved in a healthier direction.
operating margin is 2.3%.
Sales and operating profit moved together — keep watching margins and whether the trend persists next period.
ActionWorth tracking
OP margin2.3%
Equity ratio—
Last priceJPY 3,700
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
ローム株式会社 is a Japanese listed company whose core business is the manufacture and sale of electronic components, based on its annual securities report business description.
- electronic components
Segments Discrete Semiconductor Devices · ICs · Total Of · Operating Segments Not Included In · Modules · Description Of
Compare trends
No phone/email found in this filing · Filing date 2026-06-19
Financial statements
Income statement
| Account | FY2025 (ended Mar 31, 2025) | FY2026 (ended Mar 31, 2026) |
|---|---|---|
| Revenue | ¥448.5B | ¥481.1B |
| Cost of sales* | ¥374.2B | ¥365.9B |
| Gross profit | ¥74.3B | ¥115.2B |
| Operating profit (loss) | -¥40.1B | ¥10.9B |
| Finance income | — | — |
| Finance costs | — | — |
| Income tax expense | -¥6.7B | -¥12.5B |
| Profit (loss) | -¥50.0B | -¥158.4B |
| Profit (loss) attributable to owners | -¥50.1B | -¥158.4B |
| Basic EPS (¥) | — | — |
Balance sheet
| Account | FY2025 (ended Mar 31, 2025) | FY2026 (ended Mar 31, 2026) |
|---|---|---|
| Cash and cash equivalents | ¥235.0B | ¥428.7B |
| Current assets | ¥561.2B | ¥750.1B |
| Non-current assets | ¥879.5B | ¥533.4B |
| Total assets | ¥1.4T | ¥1.3T |
| Short-term borrowings | ¥100.0B | ¥100.0B |
| Current liabilities | ¥219.6B | ¥198.0B |
| Non-current liabilities* | ¥331.5B | ¥326.9B |
| Total liabilities | ¥551.1B | ¥524.9B |
| Equity attributable to owners | — | — |
| Total equity | — | — |
Cash flow statement
| Account | FY2025 (ended Mar 31, 2025) | FY2026 (ended Mar 31, 2026) |
|---|---|---|
| Cash flows from operating activities | ¥84.0B | ¥89.4B |
| Cash flows from investing activities | — | — |
| Cash flows from financing activities | ¥39.1B | -¥20.8B |
| Net increase (decrease) in cash | ¥6.9B | ¥193.7B |
| Cash at end of period | ¥235.0B | ¥428.7B |
Five-year trends
Key metrics
| Metric | Trend | FY2022 | FY2023 | FY2024 | FY2025 | FY2026 |
|---|---|---|---|---|---|---|
| Revenue | ¥452.1B | ¥507.9B | ¥467.8B | ¥448.5B | ¥481.1B | |
| Operating profit | ¥82.6B | ¥109.5B | ¥69.2B | -¥29.7B | ¥19.2B | |
| Profit to owners | — | — | — | -¥50.1B | -¥158.4B | |
| Total assets | ¥1.0T | ¥1.1T | ¥1.5T | ¥1.4T | ¥1.3T | |
| Cash & equivalents | — | — | ¥228.1B | ¥235.0B | ¥428.7B | |
| Owners’ equity | ¥840.4B | ¥915.5B | ¥968.1B | ¥889.7B | ¥758.6B |
How we read these numbers
From the notes
| Item | Amount | Note |
|---|---|---|
| Affiliates stock valuation loss | -¥53.8B | Parent-company special loss (特別損失) |
| Parent special losses (total) | -¥41.2B | Sum of 特別損失 on the parent-company statement |
Constructive
Sales and operating profit both moved in a healthier direction.
On the income statement, revenue moved from ¥448.5B to ¥481.1B (▲ +7.3%), so the top line did not break. Gross profit only slipped from ¥74.3B to ¥115.2B, while operating profit swung from -¥40.1B to ¥10.9B — the damage is concentrated below gross profit.
The notes flag material one-offs this year, including Affiliates stock valuation loss ¥53.8B, Parent special losses (total) ¥41.2B. Treat these as discrete charges when reading the earnings move.
The parent-company income statement also shows material special losses (valuation, spin-off, and affiliate support items).
Operating cash flow was ¥89.4B (prior ¥84.0B), with cash on the balance sheet at ¥428.7B versus ¥235.0B.
The balance sheet got heavier on leverage. Total liabilities rose to ¥524.9B while owners’ equity fell to —. ROE moved from -5.4% to -19.2%, and the equity ratio from 61.7% to 59.1%. Employee count is 21,756 vs 22,608 a year earlier.
Liquidity & leverage
Short-term borrowing levels look more stable year over year.
Capital buffer
Owners’ equity ratio fell from 61.7% to 59.1%; the balance sheet absorbed a heavy loss year.
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Source: EDINET S100YF41
(ローム株式会社), period end 2026-03-31.