{"entity":{"edinet_code":"E01229","sec_code":"5408","name_ja":"株式会社中山製鋼所","name_en":"Nakayama Steel Works, Ltd.","industry":"鉄鋼","industry_en":"Iron & Steel"},"names_note":"English company names are as filed: each company's own annual report states its English name on the cover page. For a company that files no annual report, EDINET's filer registry is used instead. The as-filed Japanese name is always returned alongside.","filing":{"doc_id":"S100YIVA","filer_name":"株式会社中山製鋼所","filer_name_en":"Nakayama Steel Works, Ltd.","period_end":"2026-03-31","filed_date":"2026-06-24","sha256":"a1641317ab2f440dafc3ab6d3926401921af3957b757f50d544d2c3d8cd42493","status":"clean"},"basis":{"measurement":"carrying_amount","entity_scope":"parent_only","share_scope":"both","trust_included":"unknown","as_of":"2026-03-31","period_type":"annual","labels":{"measurement":"Balance-sheet carrying amount. Under Japanese GAAP listed equities are carried at market with the valuation difference in other comprehensive income, so carrying amount and acquisition cost diverge enormously on positions bought decades ago.","entity_scope":"The reporting company itself (提出会社) — the holding company, excluding the group holders it names separately.","share_scope":"Listed and unlisted shares together.","trust_included":"The filing does not state whether retirement-benefit-trust shares are included. Never guessed — shares contributed to such a trust leave the holder's balance sheet while the settlor normally keeps the right to instruct the vote.","period_type":"From an annual securities report (有価証券報告書). The policy shareholding table appears only in the annual report."},"not_comparable":"Figures are balance-sheet CARRYING AMOUNT at fiscal year end, from the annual securities report. They are NOT comparable with the acquisition-cost or book-value-reduction figures quoted in press coverage and IR presentations, and NOT comparable with interim (half-year) figures, which this product does not hold. Always state the basis with the number, and use check_claim before setting one of our figures against a published one."},"basis_note":"The basis every yen figure on this response is on. entity_scope is read from the filing's own disclosing entities, not assumed: scale_entities and flows each carry their own entity_scope and share_scope, and a figure quoted for one entity is not the group figure.","holdings":[{"holder_table":"reporting","held_name_raw":"阪和興業㈱","held_name_en":"HANWA CO., LTD.","held_sec_code":"8078","match_status":"matched","shares":242881,"book_value_yen":1885000000,"prior_shares":242881,"prior_book_value_yen":1187000000,"purpose_ja":"同社とは鋼材及び建材製品全般の販売、鋼片やスクラップ等の仕入を目的とし主要取引先として良好な取引関係を構築しております。当社にとって同社は営業及び購買戦略を共有し、取引拡大を目指す重要なパートナーであり、今後、両社での取り組みをより強化していくこととしております。","reciprocal":"有","pct_outstanding":0.6243127267455519,"pct_unavailable":null,"pct_basis_period_end":"2026-03-31","pct_share_classes":1,"pct_of_holder_equity":1.7269970407424713,"pct_of_holder_assets":1.2371120488806926,"holder_equity_basis":"jgaap_consolidated","holder_equity_yen":109149000000,"holder_total_assets_yen":152371000000,"implausible":false,"reciprocal_held_both_ways":true,"corporate_actions":[],"note_refs":[],"share_ratio":null,"reclassified_to_pure":false},{"holder_table":"reporting","held_name_raw":"清和中央ホールディングス㈱","held_name_en":"SEIWA CHUO HOLDINGS CORPORATION","held_sec_code":"7531","match_status":"matched","shares":25000,"book_value_yen":36000000,"prior_shares":25000,"prior_book_value_yen":33000000,"purpose_ja":"同社とは鋼材の鋼板、棒線製品において良好な取引関係を構築しております。当社にとって同社は単なる鋼材の販売先ではなく、一体となって商権拡大を目指す重要なパートナーであり、今後、両社での取り組みをより強化していくこととしております。","reciprocal":"有","pct_outstanding":0.6354532052259672,"pct_unavailable":null,"pct_basis_period_end":"2025-12-31","pct_share_classes":1,"pct_of_holder_equity":0.03298243685237611,"pct_of_holder_assets":0.02362654310859678,"holder_equity_basis":"jgaap_consolidated","holder_equity_yen":109149000000,"holder_total_assets_yen":152371000000,"implausible":false,"reciprocal_held_both_ways":true,"corporate_actions":[],"note_refs":[],"share_ratio":null,"reclassified_to_pure":false},{"holder_table":"reporting","held_name_raw":"小野建㈱","held_name_en":"ONOKEN CO.,LTD.","held_sec_code":"7414","match_status":"matched","shares":600,"book_value_yen":0,"prior_shares":600,"prior_book_value_yen":0,"purpose_ja":"同社とは軽量形鋼、電縫鋼管の両製品において良好な取引関係を構築しております。当社にとって同社は単なる建材製品の販売先ではなく、一体となって商権拡大を目指す重要なパートナーであり、今後、両社での取り組みをより強化していくこととしております。","reciprocal":"無","pct_outstanding":0.0024557441144101716,"pct_unavailable":null,"pct_basis_period_end":"2026-03-31","pct_share_classes":1,"pct_of_holder_equity":0.0,"pct_of_holder_assets":0.0,"holder_equity_basis":"jgaap_consolidated","holder_equity_yen":109149000000,"holder_total_assets_yen":152371000000,"implausible":false,"reciprocal_held_both_ways":false,"corporate_actions":[],"note_refs":[],"share_ratio":null,"reclassified_to_pure":false}],"holders":[{"holder_name":"阪和興業株式会社","holder_name_en":"HANWA CO., LTD.","holder_sec_code":"8078","doc_id":"S100YED6","period_end":"2026-03-31","holder_table":"reporting","shares":8058590,"book_value_yen":4939000000,"prior_shares":8058590,"prior_book_value_yen":5963000000,"purpose_ja":"主に当社鉄鋼事業セグメントにおいて鋼板類・線材・棒鋼等の仕入や、鋼片や鉄スクラップ等の販売などのほか、市場環境等に係る情報交換等も行いながら、双方の事業拡大を目指しております。","reciprocal":"有","pct_outstanding":14.8640085218503,"pct_unavailable":null,"pct_basis_period_end":"2026-03-31","pct_share_classes":1,"pct_of_holder_equity":1.1407757459851116,"pct_of_holder_assets":0.40728578944503907,"holder_equity_basis":"jgaap_consolidated","holder_equity_yen":432951000000,"holder_total_assets_yen":1212662000000,"implausible":false,"reciprocal_held_both_ways":true},{"holder_name":"エア・ウォーター株式会社","holder_name_en":"AIR WATER INC.","holder_sec_code":"4088","doc_id":"S100YZGY","period_end":"2026-03-31","holder_table":"reporting","shares":4729861,"book_value_yen":2899000000,"prior_shares":4729861,"prior_book_value_yen":3500000000,"purpose_ja":"デジタル＆インダストリーグループにおける産業ガスの販売先であり、相互の事業拡大・企業価値向上を目的として関係強化を図るため、継続して保有しております。","reciprocal":"無","pct_outstanding":8.724192968145468,"pct_unavailable":null,"pct_basis_period_end":"2026-03-31","pct_share_classes":1,"pct_of_holder_equity":0.7428971193837465,"pct_of_holder_assets":0.23834835034823196,"holder_equity_basis":"ifrs_consolidated_excl_nci","holder_equity_yen":390229000000,"holder_total_assets_yen":1216287000000,"implausible":false,"reciprocal_held_both_ways":false},{"holder_name":"大阪瓦斯株式会社","holder_name_en":"ＯＳＡＫＡ　ＧＡＳ　ＣＯ.,　ＬＴＤ.","holder_sec_code":"9532","doc_id":"S100YFQT","period_end":"2026-03-31","holder_table":"reporting","shares":1923000,"book_value_yen":1178000000,"prior_shares":1923000,"prior_book_value_yen":1423000000,"purpose_ja":"同社は当社グループのガス販売における大口取引先の一つであり、一部の発電事業を共同で実施しており、継続した取引関係強化を目的に株式を保有しております。","reciprocal":"無","pct_outstanding":3.5469590074092525,"pct_unavailable":null,"pct_basis_period_end":"2026-03-31","pct_share_classes":1,"pct_of_holder_equity":0.06353733600571297,"pct_of_holder_assets":0.03546691836737766,"holder_equity_basis":"jgaap_consolidated","holder_equity_yen":1854028000000,"holder_total_assets_yen":3321405000000,"implausible":false,"reciprocal_held_both_ways":false},{"holder_name":"丸一鋼管株式会社","holder_name_en":"Maruichi Steel Tube Ltd.","holder_sec_code":"5463","doc_id":"S100YDSC","period_end":"2026-03-31","holder_table":"reporting","shares":1300000,"book_value_yen":796000000,"prior_shares":2659500,"prior_book_value_yen":1968000000,"purpose_ja":"大阪に本社を置く電炉メーカーである同社の株式を保有することで、CO2排出削減に向けた電炉事業の模索が期待されるため。当事業年度　受取配当金：79百万円","reciprocal":"無","pct_outstanding":2.3978402026167593,"pct_unavailable":null,"pct_basis_period_end":"2026-03-31","pct_share_classes":1,"pct_of_holder_equity":0.21992838512886256,"pct_of_holder_assets":0.1884585698930332,"holder_equity_basis":"jgaap_consolidated","holder_equity_yen":361936000000,"holder_total_assets_yen":422374000000,"implausible":false,"reciprocal_held_both_ways":false},{"holder_name":"山九株式会社","holder_name_en":"SANKYU INC.","holder_sec_code":"9065","doc_id":"S100YJRS","period_end":"2026-03-31","holder_table":"reporting","shares":100513,"book_value_yen":61000000,"prior_shares":98815,"prior_book_value_yen":73000000,"purpose_ja":"主に工場構内事業に関する取引を行っており、事業上の関係を勘案し、良好な関係維持・強化を図ることを目的として、同社株式を継続して保有しております。また、当社は同社の持株会に加入しており、当事業年度において株式を1,698株取得しております。","reciprocal":"無","pct_outstanding":0.1853954709889372,"pct_unavailable":null,"pct_basis_period_end":"2026-03-31","pct_share_classes":1,"pct_of_holder_equity":0.01987048353681577,"pct_of_holder_assets":0.010897800073604814,"holder_equity_basis":"jgaap_consolidated","holder_equity_yen":306988000000,"holder_total_assets_yen":559746000000,"implausible":false,"reciprocal_held_both_ways":false},{"holder_name":"リックス株式会社","holder_name_en":"RIX CORPORATION","holder_sec_code":"7525","doc_id":"S100YGQ4","period_end":"2026-03-31","holder_table":"reporting","shares":45547,"book_value_yen":27920000,"prior_shares":42751,"prior_book_value_yen":31635000,"purpose_ja":"（保有目的）取引関係強化（定量的な保有効果）定量的な保有効果の算定は困難ですが、2025年11月30日時点において、当社の政策保有株式の保有基準（配当利回り、営業取引高等）を満たしています。（増加理由）取引先持株会を通じた株式の取得 ","reciprocal":"無","pct_outstanding":0.08401109823737349,"pct_unavailable":null,"pct_basis_period_end":"2026-03-31","pct_share_classes":1,"pct_of_holder_equity":0.09565678127607585,"pct_of_holder_assets":0.05877197639336842,"holder_equity_basis":"jgaap_consolidated","holder_equity_yen":29187685000,"holder_total_assets_yen":47505634000,"implausible":false,"reciprocal_held_both_ways":false},{"holder_name":"品川リフラ株式会社","holder_name_en":"SHINAGAWA REFRA CO.,LTD.","holder_sec_code":"5351","doc_id":"S100YFV6","period_end":"2026-03-31","holder_table":"reporting","shares":14103,"book_value_yen":8000000,"prior_shares":14103,"prior_book_value_yen":10000000,"purpose_ja":"同上","reciprocal":"無","pct_outstanding":0.026012877213464736,"pct_unavailable":null,"pct_basis_period_end":"2026-03-31","pct_share_classes":1,"pct_of_holder_equity":0.006901013586370498,"pct_of_holder_assets":0.0034509830988102737,"holder_equity_basis":"jgaap_consolidated","holder_equity_yen":115925000000,"holder_total_assets_yen":231818000000,"implausible":false,"reciprocal_held_both_ways":false},{"holder_name":"日本カーボン株式会社","holder_name_en":"Nippon Carbon Co.,Ltd.","holder_sec_code":"5302","doc_id":"S100XT3M","period_end":"2025-12-31","holder_table":"reporting","shares":2700,"book_value_yen":1000000,"prior_shares":2700,"prior_book_value_yen":2000000,"purpose_ja":"炭素製品関連事業の取引の関係強化及び取引の円滑化のために保有しております。定量的な保有効果については、記載が困難であるため開示を控えさせていただきます。(注２)","reciprocal":"無","pct_outstanding":0.004980129651588654,"pct_unavailable":null,"pct_basis_period_end":"2026-03-31","pct_share_classes":1,"pct_of_holder_equity":0.001572154008206644,"pct_of_holder_assets":0.0011681287745161026,"holder_equity_basis":"jgaap_consolidated","holder_equity_yen":63607000000,"holder_total_assets_yen":85607000000,"implausible":false,"reciprocal_held_both_ways":false},{"holder_name":"栗田工業株式会社","holder_name_en":"Kurita Water Industries Ltd.","holder_sec_code":"6370","doc_id":"S100YBAT","period_end":"2026-03-31","holder_table":"reporting","shares":null,"book_value_yen":null,"prior_shares":4150,"prior_book_value_yen":3000000,"purpose_ja":"水処理薬品等の取引を行っており、同社グループ各社との良好な関係の維持・強化のために中長期的に保有しておりましたが、保有の適否を判断した結果、売却しております。","reciprocal":"無","pct_outstanding":null,"pct_unavailable":null,"pct_basis_period_end":"2026-03-31","pct_share_classes":1,"pct_of_holder_equity":null,"pct_of_holder_assets":null,"holder_equity_basis":"ifrs_consolidated_excl_nci","holder_equity_yen":341151000000,"holder_total_assets_yen":564422000000,"implausible":false,"reciprocal_held_both_ways":false}],"reclassified":[],"reclassified_note":"As filed, from the annual report's 保有目的を変更した投資株式 table. direction=to_pure means the filer moved the holding from a policy shareholding to 純投資目的 (pure investment); the shares are not necessarily sold, and the position leaves the named policy table in the year of the change. direction=to_policy is the reverse. fy_of_change_ja is the fiscal year the filer states the change took effect, verbatim — some filers list more than one. A filing repeats these rows for several years after the change, so this is a standing disclosure, not a one-year event.","implausible_note":"A row is flagged implausible when its two filed numbers are mutually impossible — book value ÷ shares of ¥1,000,000 or more, which no listed Japanese share reaches. It is a filer tagging error (a value entered at the wrong scale, or a share count in thousands), not an extraction error: the values match the filing's XBRL exactly. Flagged rows are still returned, exactly as filed, but are excluded from the yen aggregates here and counted in excluded_positions / excluded_yen so the exclusion is visible.","notes":[],"notes_note":"The filing's own numbered footnotes to the named policy table, verbatim. The XBRL numbers them (注)1, (注)2 … and gives no link back to a row, so a note is tied to a position only where it names that issuer.","flows":[{"holder_table":"reporting","share_class":"listed","issues_increased":null,"acquisition_cost_yen":null,"issues_decreased":null,"sale_proceeds_yen":null,"entity_scope":"parent_only","share_scope":"listed"},{"holder_table":"reporting","share_class":"unlisted","issues_increased":null,"acquisition_cost_yen":null,"issues_decreased":1,"sale_proceeds_yen":null,"entity_scope":"parent_only","share_scope":"unlisted"}],"flows_note":"The filer's own tally, as filed, of how many issues increased or decreased during the year and the yen involved — acquisition cost for increases, sale proceeds for decreases. Read against the reclassification table this separates what was actually sold from what merely changed category. Counts are as filed and are not corrected for filer tagging errors.","no_reduction_measure":"This product holds sale proceeds (売却価額), as filed, for one fiscal year. It does NOT hold a book-value-reduction measure. The two are different measures and must never be presented as equivalent.","scale":{"policy_total_yen":2061000000,"listed_yen":1922000000,"unlisted_yen":139000000,"listed_issues":3,"unlisted_issues":22,"equity_yen":109149000000,"equity_basis":"jgaap_consolidated","total_assets_yen":152371000000,"assets_basis":"jgaap_consolidated","pct_of_equity":1.8882445097985323,"pct_of_assets":1.3526195929671656,"equity_basis_label":"Consolidated net assets (Japanese GAAP)","assets_basis_label":"Consolidated net assets (Japanese GAAP)","equity_calc":"total policy shareholdings ÷ shareholders' equity × 100, both as filed in this annual securities report","assets_calc":"total policy shareholdings ÷ total assets × 100, both as filed in this annual securities report"},"scale_entities":[{"holder_table":"reporting","share_class":"listed","book_value_yen":1922000000,"issue_count":3,"holder_table_label":"The filer itself","entity_scope":"parent_only","share_scope":"listed"},{"holder_table":"reporting","share_class":"unlisted","book_value_yen":139000000,"issue_count":22,"holder_table_label":"The filer itself","entity_scope":"parent_only","share_scope":"unlisted"}],"scale_history":[{"year":"2022","period_end":"2022-03-31","policy_total_yen":1441000000,"equity_yen":88931000000,"equity_basis":"jgaap_consolidated","pct_of_equity":1.6203573557027358,"pct_of_assets":1.003356125276776},{"year":"2023","period_end":"2023-03-31","policy_total_yen":2005000000,"equity_yen":96859000000,"equity_basis":"jgaap_consolidated","pct_of_equity":2.070019306414479,"pct_of_assets":1.3475639672820878},{"year":"2024","period_end":"2024-03-31","policy_total_yen":2310000000,"equity_yen":104553000000,"equity_basis":"jgaap_consolidated","pct_of_equity":2.209405755932398,"pct_of_assets":1.5188674903180417},{"year":"2025","period_end":"2025-03-31","policy_total_yen":1383000000,"equity_yen":106810000000,"equity_basis":"jgaap_consolidated","pct_of_equity":1.2948225821552288,"pct_of_assets":0.9272668758548556},{"year":"2026","period_end":"2026-03-31","policy_total_yen":2061000000,"equity_yen":109149000000,"equity_basis":"jgaap_consolidated","pct_of_equity":1.8882445097985323,"pct_of_assets":1.3526195929671656}],"scale_note":"The policy total is Official (as filed) — the filing's own total carrying amount for the whole policy bucket, listed and unlisted, summed across the entities the filing discloses. It is a floor: holdings at group companies the filing does not name are disclosed nowhere and are not included. The percentages are calculated, not filed, and carry their formula. equity_basis names which figure the denominator is, because filers report under Japanese, IFRS or US accounting standards and an adopter of the latter two stops tagging the Japanese consolidated figure — a parent-only denominator is a different measure and is labelled as one, never silently mixed with a group figure. Percentages are null where equity or total assets is missing or not positive; missing is never shown as zero.","scale_reference":"ISS's Japan proxy voting guidelines recommend a vote against the top executive at a company that allocates 20 percent or more of its net assets to cross-shareholdings, a policy effective from February 2022. ISS counts unilateral holdings, not only mutual ones.","ownership_calc":"shares held ÷ (issuer's issued shares − treasury shares) × 100, both as filed, the denominator taken from the issuer's own annual securities report nearest the holding's fiscal year end","ownership_note":"Derived, not filed. The denominator is the issuer's own reported issued shares less treasury shares, from its annual report nearest this holding's fiscal year end on either side — pct_basis_period_end gives that date, and it can fall after the holding's date where that report is the closer one. For a single-class listed stock this equals the stake's share of market capitalisation. It is null where the issuer files no annual report we hold; where the issuer's share count moves by half or more across the window, because a split or issue makes the share base indeterminate; and where the result would exceed 100%, which is a data fault rather than a stake. It is less exact where the issuer has more than one share class (pct_share_classes > 1), because treasury shares are reported across all classes.","holder_share_calc":"this position's book value ÷ the holder's shareholders' equity (or total assets) × 100, both as filed in the holder's own annual securities report","holder_share_note":"The mirror of pct_outstanding. That sizes a stake against the ISSUER — how much of the issuer this holder owns. pct_of_holder_equity and pct_of_holder_assets size the same position against the HOLDER: how much of its own capital is committed to this one name. Calculated, not filed. Null where the holder's filing gives no usable denominator, never zero. holder_equity_basis says which accounting figure the denominator is, and a parent_only basis is not comparable with a consolidated one. A position CAN legitimately exceed 100% of equity — a holder whose book equity is smaller than one long-held stake is a real and commercially interesting case, not an error — so no ceiling is imposed. Extreme values are worth checking against the filing: where the position's own two filed numbers are mutually impossible the row is marked `implausible`, but that test catches only scale errors visible per share, so it does not catch every bad figure. The book value and share count are returned alongside so the reader can check.","action_calc":"keyword match over the filing's own stated purpose and table footnotes: 株式分割、株式併合、株式交換、株式移転、会社分割、合併、持株会社、商号変更、公開買付、上場廃止","ratio_calc":"current shares ÷ prior shares where that ratio is an exact whole number (or its exact reciprocal) — the signature of a split or a consolidation rather than a trade","history":[{"year":"2019","period_end":"2019-03-31","named_holdings":4,"book_value_yen":1163000000},{"year":"2022","period_end":"2022-03-31","named_holdings":4,"book_value_yen":1297000000},{"year":"2023","period_end":"2023-03-31","named_holdings":11,"book_value_yen":1839000000},{"year":"2024","period_end":"2024-03-31","named_holdings":11,"book_value_yen":2148000000},{"year":"2025","period_end":"2025-03-31","named_holdings":5,"book_value_yen":1220000000},{"year":"2026","period_end":"2026-03-31","named_holdings":3,"book_value_yen":1921000000}],"history_note":"One point per annual report filed. Each year's book value is as filed; book values are fair-valued at period end, so a change reflects both trading and market moves.","provenance":{"trust":"official","note":"Figures exactly as filed in each company's 有価証券報告書 (annual securities report), EDINET. Raw filings archived with SHA-256; doc_id links to the source filing."}}