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PosiFunda · Fundamentals

Japan Resistor Mfg. Co., Ltd.

PosiFunda Ratios Only on PositoAI

PositoAI's own ratios from Japan Resistor Mfg. Co., Ltd.'s yearly results (2022–2025), compared with Technology companies in Japan. Tap ? on any ratio for what it means.

What stands out

  • Steadiness Ratio: Sales and profit both fell in each of the last 3 years. Less steady than almost all Technology companies in Japan.
  • Cash Cushion Ratio: Debt, after subtracting cash, is 1.0 times its market value (net debt). Lower than 98% of Technology companies in Japan.
  • Tangible Assets Ratio: Of every ¥100 the company owns, ¥100 is in tangible assets such as plants, cash, stock and receivables; the rest is goodwill and other intangibles. More tangible than 92% of Technology companies in Japan.

Where ¥100 of sales goes

¥102Operating costs¥1.3Interest¥6.4Net loss¥0.6Paid as dividends

Latest year (Dec 2025). Taxes and other income are not shown, so the parts need not add up to 100.

Cash quality

Profit Cash Ratio

—

Loss-making or profit too small

Over the last 3 years profit was a loss or under 2% of sales, so cash per 100 of profit is not meaningful.

Self-Funding Ratio

0.2×

Over the last 3 years its own operating cash paid for 18% of its investment spending (capex); the rest came from other sources such as borrowing, cash reserves or new shares.

Lower than 85% of Technology companies in Japan.

Cash Locked Ratio

¥40

For every ¥100 of sales, ¥40 is tied up in day-to-day operations (money owed by customers + stock − money owed to suppliers), against ¥39 tied up three years earlier.

More money tied up than 88% of Technology companies in Japan.

Growth quality

Steadiness Ratio

0/3 · 0/3

Sales and profit both fell in each of the last 3 years.

Less steady than almost all Technology companies in Japan.

Growth Efficiency Ratio

—

Sales fell 18%

Sales fell 18% in 3 years, so extra profit per extra sales cannot be measured.

Asset Productivity Ratio

-18% / -5%

In 3 years sales changed by -18% while total assets changed by -5%. Assets grew faster than sales.

Balance-sheet strength

Debt Due Cover Ratio

0.1×

Debt due within a year is covered 0.1 times by its yearly operating cash.

Lower than 81% of Technology companies in Japan.

Cash Cushion Ratio

1.0× debt

Debt, after subtracting cash, is 1.0 times its market value (net debt).

Lower than 98% of Technology companies in Japan.

Tangible Assets Ratio

100%

Of every ¥100 the company owns, ¥100 is in tangible assets such as plants, cash, stock and receivables; the rest is goodwill and other intangibles.

More tangible than 92% of Technology companies in Japan.

Tangible Net Worth Ratio

99%

Of every ¥100 of net worth, ¥99 is tangible; the rest is goodwill and other intangibles, often from buying other companies.

More tangible than 82% of Technology companies in Japan.

Shareholders

Shareholder Slice Ratio

0%

Share count was unchanged over the last 3 years.

Standard fundamentals

P/E, P/B, ROE, debt, growth and more (13)

Japan Resistor Mfg. Co., Ltd. made a loss over the last year. Japan Resistor Mfg. Co., Ltd. owes ¥0.77 for every ¥1 it owns. Japan Resistor Mfg. Co., Ltd. made a loss in each of the last two years.

Compared with Technology companies in Japan · latest annual results Dec 2025.

P/E ratio

Loss

Japan Resistor Mfg. Co., Ltd. made a loss over the last year, so its P/E ratio is not meaningful.

P/B ratio

1.99

The share price is 1.99 times Japan Resistor Mfg. Co., Ltd.'s book value per share, higher than 51% of Technology companies in Japan.

Market cap

¥2.3 B

The total market value of all of Japan Resistor Mfg. Co., Ltd.'s shares at today's price (share price × number of shares), smaller than 91% of Technology companies in Japan. PosiCap size class: Micro Cap.

Net worth (book value)

¥1.2 B

What Japan Resistor Mfg. Co., Ltd. would have left on paper if it sold everything it owns and paid everything it owes, from its latest balance sheet (30 Jun 2026).

Book value per share

¥952.72

Net worth divided by the number of shares. The share price of ¥1,898 is 2.0 times this, which is the P/B above.

Return on equity (ROE)

-8.2%

Japan Resistor Mfg. Co., Ltd. lost 8.2% of its shareholders' money over the last year, lower than 91% of Technology companies in Japan.

Owes vs Owns

0.77×

Japan Resistor Mfg. Co., Ltd. owes ¥0.77 for every ¥1 it owns (moderate), higher than 95% of Technology companies in Japan.

Dividend yield

1.32%

Japan Resistor Mfg. Co., Ltd. pays 1.32% of its share price as dividends a year, lower than 79% of dividend-paying Technology companies in Japan.

Revenue growth

-9%

Revenue fell 9% in the year to Dec 2025, and shrank 6% a year on average over 3 years.

Profit growth

Loss

Japan Resistor Mfg. Co., Ltd. made a loss in each of the last two years.

Profit margin

-6.4%

Japan Resistor Mfg. Co., Ltd. lost ¥6 for every ¥100 of revenue.

Interest cover

Not covered

Japan Resistor Mfg. Co., Ltd.'s operating profit did not cover its interest costs in the year to Dec 2025.

Cash vs debt

Net debt

Japan Resistor Mfg. Co., Ltd. had ¥2.5 B more debt than cash (net debt) at Dec 2025.

Questions

How is P/B calculated on PositoAI?

P/B is market cap divided by net worth from the latest balance sheet. For Japan Resistor Mfg. Co., Ltd.: ¥2.3 B ÷ ¥1.2 B (30 Jun 2026) = 2.0.

What is Japan Resistor Mfg. Co., Ltd.'s return on equity?

Japan Resistor Mfg. Co., Ltd. lost 8.2% of its shareholders' money over the last year, lower than 91% of Technology companies in Japan.

How much does Japan Resistor Mfg. Co., Ltd. owe compared with what it owns?

Japan Resistor Mfg. Co., Ltd. owes ¥0.77 for every ¥1 it owns (moderate), higher than 95% of Technology companies in Japan.

Does Japan Resistor Mfg. Co., Ltd. pay a dividend?

Yes. Japan Resistor Mfg. Co., Ltd. pays 1.32% of its share price as dividends a year, lower than 79% of dividend-paying Technology companies in Japan.

Is Japan Resistor Mfg. Co., Ltd.'s revenue growing?

Revenue fell 9% in the year to Dec 2025, and shrank 6% a year on average over 3 years.

Figures from the company's yearly results and PositoAI's own data. Full tables are on the Go Deep tab. What each figure means. PositoAI is for research and education only and is not investment advice.

Disclaimer — PositoAI is a research and screening tool for educational and informational purposes. It is not investment advice or a recommendation to buy or sell any security or mutual fund. Scores and rankings are calculated by PositoAI's own method using publicly available data, which may be incomplete, delayed or inaccurate, and past performance does not indicate future results. AI summaries of company news may contain errors. PositoAI is not registered with the SEC, SEBI or any other regulatory authority. Please do your own research or consult a licensed financial advisor before investing.