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itamiarts

itamiarts inc.

Company highlights

The company has paid a dividend for 2 consecutive years.

Key figures

Period Feb 2025 to Jan 2026ConsolidatedJapanese GAAP

RevenueDisclosed ¥4.8B
Operating marginCalculated 4.5%
Net assets to total assetsCalculated 26.2%

Company profile

Securities code 168A / EDINET code E39273 / Other Products / Fiscal year end end of January

岡山市南区新保660-15/Capital stock ¥459 million
Address, capital stock, fiscal year end and industry: the FSA’s EDINET code list.

Company details
伊丹 一晃 Representative
1 Consolidated subsidiaries

Tables scroll sideways

Disclosed data

Source: Annual Securities Report (Feb 2025 to Jan 2026) · filed 2026-04-27

Profitability ★★☆☆☆position among all companies 4.5%
Growth (revenue, 4-year average) ★★★★★position among all companies 18.5%
Capital efficiency ★★★★☆position among all companies 12.1%

Business activities and revenue composition

Revenue and profit by business segment

Disclosed segments (business divisions used in reporting): one

Revenue and profit

itamiarts

Period Feb 2025 to Jan 2026Source Annual securities reports

Net sales and operating revenue ¥4.8B 100% Cost of sales ¥3.0B 64% Selling, general and administrative expenses ¥1.5B 31% Operating income ¥0.2B 5%
Amounts by account
GroupAccountAmountConsolidated / Non-consolidated
Selling, general and administrative expenses Advertising expenses ¥0.4 billion Consolidated
Commission fees ¥0.3 billion Consolidated
Payrolls and allowances ¥0.2 billion Consolidated
Salaries and allowances ¥0.2 billion Parent only
Directors' compensations ¥88.64 million Consolidated
Depreciation ¥17.03 million Consolidated
Provision for bonuses ¥13.42 million Consolidated
Retirement benefit expenses ¥2.50 million Consolidated
Profit by stage Gross profit (loss) ¥1.7 billion Consolidated
Ordinary income ¥0.2 billion Consolidated
Operating income ¥0.2 billion Consolidated
Net income ¥0.2 billion Consolidated

itamiarts

Selling, general and administrative expenses

Period Feb 2025 to Jan 2026Source Annual securities reports

Advertising expenses ¥0.4 billion (25.8%)26%Commission fees ¥0.3 billion (17.2%)17%Payrolls and allowances ¥0.2 billion (14.2%)14%Salaries and allowances ¥0.2 billion (12.0%)12%Directors' compensations ¥0.1 billion (5.9%)Depreciation ¥0.0 billion (1.1%)Other (not itemized) ¥0.4 billion (23.7%)24%¥1.5B
  • Advertising expenses ¥0.4 billion
  • Commission fees ¥0.3 billion
  • Payrolls and allowances ¥0.2 billion
  • Salaries and allowances ¥0.2 billion
  • Directors' compensations ¥0.1 billion
  • Depreciation ¥0.0 billion
  • Other (not itemized) ¥0.4 billion

Performance, financial position and capital allocation

Finance
26.2% Net assets to total assets Industry median 60.2% FY ending 1/2026 · consolidated / calculated
3.0% Return on assets (ROA)
¥902.94 Net assets per share
¥-0.4 billion Free cash flow
¥5.1 billion Total assets
Capital allocation
151.6% Cash conversion Industry median 113.3% FY ending 1/2026 · consolidated / calculated
-0.7% Increase in working capital ★★☆☆☆ position among all companies FY ending 1/2026 · consolidated / calculated
347.9% Property, plant and equipment purchases relative to depreciation ★★★★★ position among all companies FY ending 1/2026 · consolidated / calculated
5.2% Return to shareholders ★☆☆☆☆ position among all companies FY ending 1/2026 · consolidated / calculated
-5.3% Extraordinary gains and losses relative to ordinary profit ★★☆☆☆ position among all companies FY ending 1/2026 · consolidated / calculated
0.6% Investment securities to net assets ★☆☆☆☆ position among all companies FY ending 1/2026 · consolidated / calculated

Recent performance trends

Year-on-year comparison

Period 2022 to 2026Disclosed

Item20222023202420252026
Net sales ¥2.1B ¥2.5B ¥3.1B ¥3.6B ¥4.8B
Year on year (%) Could not be retrieved +19.0% +24.2%◆ +15.8% comparison basis not confirmed
Ordinary income (loss) ¥0.0B ¥0.1B ¥0.2B ¥0.2B ¥0.2B
Change from prior year Could not be retrieved +609.8% +74.3% +10.3% comparison basis not confirmed
Ordinary income (loss) as a share of Net sales 0.8% 5.1% 7.1% 6.8% 4.7%
Change (percentage points) Could not be retrieved +4.2 points◆ +2.0 points◆ -0.3 points comparison basis not confirmed

Fiscal periods marked for changes

  • 2023Ordinary income (loss) as a share of revenue +4.2 points
  • 2024Net sales year on year +24.2%, Ordinary income (loss) as a share of revenue +2.0 points
Consolidated indicators (15 items)
Item4 years ago3 years ago2 years agoLast yearThis year
Net sales Could not be retrieved Could not be retrieved Could not be retrieved Could not be retrieved ¥4.8 billion
Ordinary income (loss) Could not be retrieved Could not be retrieved Could not be retrieved Could not be retrieved ¥0.2 billion
Net income (loss) attributable to owners of parent Could not be retrieved Could not be retrieved Could not be retrieved Could not be retrieved ¥0.2 billion
Comprehensive income Could not be retrieved Could not be retrieved Could not be retrieved Could not be retrieved ¥0.2 billion
Net assets Could not be retrieved Could not be retrieved Could not be retrieved Could not be retrieved ¥1.3 billion
Total assets Could not be retrieved Could not be retrieved Could not be retrieved Could not be retrieved ¥5.1 billion
Net assets per share Could not be retrieved Could not be retrieved Could not be retrieved Could not be retrieved 902.94 yen
Basic earnings (loss) per share Could not be retrieved Could not be retrieved Could not be retrieved Could not be retrieved 102.97 yen
Diluted earnings per share Could not be retrieved Could not be retrieved Could not be retrieved Could not be retrieved 102.72 yen
Equity-to-asset ratio Could not be retrieved Could not be retrieved Could not be retrieved Could not be retrieved 26.2%
Return on equity Could not be retrieved Could not be retrieved Could not be retrieved Could not be retrieved 11.4%
Net cash provided by (used in) operating activities Could not be retrieved Could not be retrieved Could not be retrieved Could not be retrieved ¥0.6 billion
Net cash provided by (used in) investing activities Could not be retrieved Could not be retrieved Could not be retrieved Could not be retrieved ¥-1.0 billion
Net cash provided by (used in) financing activities Could not be retrieved Could not be retrieved Could not be retrieved Could not be retrieved ¥0.4 billion
Cash and cash equivalents Could not be retrieved Could not be retrieved Could not be retrieved Could not be retrieved ¥0.5 billion
Parent only indicators (18 items)
Item4 years ago3 years ago2 years agoLast yearThis year
Net sales ¥2.1 billion ¥2.5 billion ¥3.1 billion ¥3.6 billion ¥4.2 billion
Ordinary income (loss) ¥17.91 million ¥0.1 billion ¥0.2 billion ¥0.2 billion ¥0.3 billion
Net income (loss) ¥14.99 million ¥91.82 million ¥0.2 billion ¥0.2 billion ¥0.2 billion
Capital stock ¥0.2 billion ¥0.2 billion ¥0.2 billion ¥0.5 billion ¥0.5 billion
Total number of issued shares (common stock) 10,500 shares 1,050,000 shares 1,050,000 shares 1,470,000 shares 1,470,000 shares
Net assets ¥0.2 billion ¥0.3 billion ¥0.4 billion ¥1.2 billion ¥1.3 billion
Total assets ¥2.1 billion ¥2.2 billion ¥2.5 billion ¥3.6 billion ¥4.4 billion
Net assets per share 167.98 yen 257.32 yen 401.04 yen 819.3 yen 903.77 yen
Dividend per share Could not be retrieved Could not be retrieved Could not be retrieved 20 yen 20 yen
Basic earnings (loss) per share 14.76 yen 87.45 yen 145.9 yen 118.47 yen 104.47 yen
Diluted earnings per share Could not be retrieved Could not be retrieved Could not be retrieved 118.19 yen 104.21 yen
Equity-to-asset ratio 8.4% 12.1% 16.7% 33.0% 30.3%
Return on equity 12.9% 41.1% 44.3% 20.3% 12.1%
Payout ratio Could not be retrieved Could not be retrieved Could not be retrieved 16.9% 19.1%
Net cash provided by (used in) operating activities ¥0.3 billion ¥0.2 billion ¥0.2 billion ¥0.3 billion Could not be retrieved
Net cash provided by (used in) investing activities ¥-0.1 billion ¥-94.39 million ¥-0.3 billion ¥-1.0 billion Could not be retrieved
Net cash provided by (used in) financing activities ¥-44.67 million ¥-25.21 million ¥0.1 billion ¥0.9 billion Could not be retrieved
Cash and cash equivalents ¥0.2 billion ¥0.2 billion ¥0.3 billion ¥0.5 billion Could not be retrieved

Dividend history

Source: reporting company’s key figures, annual securities reports · 2 years (2025 to 2026)Parent-onlyDisclosed

0 periods Consecutive increases (own definition) through FY ending 1/2026
2 periods Consecutive periods with dividends (site definition) through FY ending 1/2026
+0.0% Dividend growth (year on year)
Fewer than six years Dividend growth (5-year annual rate)
Fiscal yearAnnual dividend per share Of which interimPayout ratio (as reported, parent only) Flag
FY ending 1/2026 ¥20 Could not be retrieved 19.1%
FY ending 1/2025 ¥20 Could not be retrieved 16.9%

itamiarts

Dividends per share over time

Unit yenSource Annual securities reports

20 13 7 0 4 years ago 3 years ago 2 years ago Last year This year Dividend per share yen

Shareholder composition

As of 2026-01-31Disclosed

Share ownership by holder category

1,342 Shareholders
0.67% Foreign holders (total) Industry median 3.88%
53.03% Individuals and others Industry median 50.86%

itamiarts

Unit %Source Annual securities reports

  • Financial institutions3.07%
  • Securities firms5.05%
  • Other corporations38.18%
  • Foreign holders (institutions)0.64%
  • Foreign holders (individuals)0.03%
  • Individuals and others53.03%

Major shareholders

RankShareholderShareholding ratioShares held
1 株式会社イタミホールディングス 36.05% 530,000
2 伊丹 一晃 14.73% 216,500
3 K&Pパートナーズ3号投資事業有限責任組合 5.58% 82,000
4 日本証券金融株式会社 3.03% 44,600
5 吉本 剛 2.04% 30,000
6 伊丹 礼子 1.56% 23,000
7 黒田 久泰 1.56% 23,000
8 上田八木短資株式会社 1.02% 15,000
9 田口 康幸 0.95% 14,000
10 石井田 澄江 0.94% 13,800

Research and development expenses and capital expenditure

Source: R&D and capital expenditure sections, annual securities reports · 1 years (FY 2026)Disclosed

Not disclosed Research and development
¥0.9 billion Capital expenditure 19.2% of revenue (industry median 4.1%)

Revenue scale in the same industry

itamiarts

Source Annual securities reports of each company

Other Products: 120 companies · revenue · largest first・each company’s latest fiscal year・Consolidated・Disclosed

Workforce information

Source: Annual Securities Report (Feb 2025 to Jan 2026)Parent-onlyDisclosed

133 Employees (parent only) Industry median 291
28.8 Average age Industry median 42.7
3.5 years Average length of service Industry median 14.5 years
¥3.36 million Average annual salary Industry median ¥5.67 million
People and organisation
25.2¥ million Sales per employee Industry median 33.9¥ million FY ending 1/2026 · consolidated / calculated
¥1.15 million Operating income per employee
69.9% Wage gap between men and women
42.9% Women in managerial positions
100.0% Men taking childcare leave
Men 72
Women 263
Employees by gender
224 Average temporary staff

Administrative filings and published information

Workplace information filings

Filed 2026-05-28Disclosed

ItemValue
Employees 161
Share of managers who are women 42.8%

Audit and disclosure information

Annual securities report, year ended 2026-01-31Disclosed

ItemValue
Audit firm 仰星監査法人
Audit fees (this year, total) ¥31.13 million
Non-audit fees (this year, total) Not applicable
Going concern note Cannot be determined
Accounting standard Japanese GAAP

See the book series →

Sources and methodology

Retrieved disclosed figures

Accounts and values from the annual securities report, by section

Major management indicators (5 years) (29 items)

ItemValueConsolidated / Non-consolidated
Comprehensive income ¥0.2 billion Consolidated
Net cash provided by (used in) operating activities ¥0.6 billion Consolidated
Net sales ¥4.8 billion Consolidated
Net cash provided by (used in) investing activities ¥-1.0 billion Consolidated
Diluted earnings per share 102.72 yen Consolidated
Cash and cash equivalents ¥0.5 billion Consolidated
Net assets ¥1.3 billion Consolidated
Ordinary income (loss) ¥0.2 billion Consolidated
Total assets ¥5.1 billion Consolidated
Return on equity 11.4% Consolidated
Equity-to-asset ratio 26.2% Consolidated
Net income (loss) attributable to owners of parent ¥0.2 billion Consolidated
Net cash provided by (used in) financing activities ¥0.4 billion Consolidated
Basic earnings (loss) per share 102.97 yen Consolidated
Net assets per share 902.94 yen Consolidated
Dividend per share 20 yen Parent only
Net sales ¥4.2 billion Parent only
Net income (loss) ¥0.2 billion Parent only
Diluted earnings per share 104.21 yen Parent only
Total number of issued shares (common stock) 1,470,000 shares Parent only
Net assets ¥1.3 billion Parent only
Ordinary income (loss) ¥0.3 billion Parent only
Total assets ¥4.4 billion Parent only
Return on equity 12.1% Parent only
Equity-to-asset ratio 30.3% Parent only
Capital stock ¥0.5 billion Parent only
Payout ratio 19.1% Parent only
Basic earnings (loss) per share 104.47 yen Parent only
Net assets per share 903.77 yen Parent only

Employees (10 items)

ItemValueConsolidated / Non-consolidated
Number of employees 189 people Consolidated
Number of employees 189 people Consolidated
Wage gap between men and women (all employees) 69.9% Parent only
Average length of service (years) 3.5 years Parent only
Average annual salary ¥3.36 million Parent only
Average age (years) 28.8 years old Parent only
Number of employees 133 people Parent only
Number of employees 133 people Parent only
Wage gap between men and women (regular employees) 75.5% Parent only
Wage gap between men and women (non-regular employees) 95.0% Parent only

Other disclosed items (9 items)

ItemValueConsolidated / Non-consolidated
Average number of temporary employees 224 people Consolidated
Average number of temporary employees 224 people Consolidated
Write-downs of inventories ¥7.85 million Consolidated
Number of consolidated subsidiaries 1 companies Consolidated
Rate of male employees taking childcare leave (all employees) 100.0% Parent only
Average number of temporary employees 213 people Parent only
Average number of temporary employees 213 people Parent only
Total return on the share price index 131.1% Parent only
Ratio of female employees in managerial positions 42.9% Parent only

Shares (5 items)

ItemValueConsolidated / Non-consolidated
Number of shares held 991,900 shares Consolidated
Number of shares 1,470,000 shares Consolidated
Shareholding ratio 67.5% Consolidated
Number of voting rights 14,681 units Consolidated
Total shareholder return 153.5% Parent only

Property and facilities (1 items)

ItemValueConsolidated / Non-consolidated
Capital expenditures ¥0.9 billion Consolidated

Audit (2 items)

ItemValueConsolidated / Non-consolidated
Fees for audit and attestation services - reporting company ¥31.13 million Consolidated
Fees for audit and attestation services - total ¥31.13 million Consolidated

Balance sheet (106 items)

ItemValueConsolidated / Non-consolidated
Other ¥45.42 million Consolidated
Other ¥87.47 million Consolidated
Other ¥0.1 billion Consolidated
Other ¥0.1 billion Consolidated
Valuation difference on available-for-sale securities ¥0.99 million Consolidated
Other, net ¥12.49 million Consolidated
Lease obligations ¥5.48 million Consolidated
Lease obligations ¥1.55 million Consolidated
Work in process ¥71.75 million Consolidated
Retained earnings ¥0.5 billion Consolidated
Raw materials and supplies ¥0.1 billion Consolidated
Notes receivable - trade ¥14.43 million Consolidated
Merchandise and finished goods ¥34.47 million Consolidated
Non-current liabilities ¥2.5 billion Consolidated
Non-current assets ¥3.5 billion Consolidated
Land ¥1.0 billion Consolidated
Accounts receivable - trade ¥0.5 billion Consolidated
Contract liabilities ¥6.55 million Consolidated
Buildings and structures, net ¥1.2 billion Consolidated
Construction in progress ¥0.4 billion Consolidated
Investments and other assets ¥0.1 billion Consolidated
Investment securities ¥7.48 million Consolidated
Property, plant and equipment ¥3.3 billion Consolidated
Income taxes payable ¥45.76 million Consolidated
Accounts payable - other ¥0.3 billion Consolidated
Shareholders' equity ¥1.3 billion Consolidated
Machinery, equipment and vehicles, net ¥0.7 billion Consolidated
Current liabilities ¥1.3 billion Consolidated
Current assets ¥1.6 billion Consolidated
Accumulated depreciation ¥-1.3 billion Consolidated
Intangible assets ¥35.58 million Consolidated
Cash and cash equivalents ¥0.5 billion Consolidated
Cash and deposits ¥0.7 billion Consolidated
Net assets ¥1.3 billion Consolidated
Net assets ¥1.3 billion Consolidated
Total assets ¥5.1 billion Consolidated
Deferred tax liabilities ¥34.62 million Consolidated
Deferred tax assets ¥47.20 million Consolidated
Valuation and translation adjustments ¥0.99 million Consolidated
Liabilities ¥3.7 billion Consolidated
Liabilities and net assets ¥5.1 billion Consolidated
Accounts payable - trade ¥0.2 billion Consolidated
Capital surplus ¥0.4 billion Consolidated
Capital stock ¥0.5 billion Consolidated
Asset retirement obligations ¥27.49 million Consolidated
Provision for bonuses ¥32.14 million Consolidated
Net defined benefit liability ¥86.24 million Consolidated
Long-term loans payable ¥2.3 billion Consolidated
Electronically recorded monetary claims - operating ¥32.18 million Consolidated
Current portion of long-term loans payable ¥0.7 billion Consolidated
Other ¥6.00 million Parent only
Other ¥14.95 million Parent only
Other ¥83.82 million Parent only
Other ¥6.08 million Parent only
Other ¥1.12 million Parent only
Software ¥34.46 million Parent only
Work in process ¥27.24 million Parent only
Investments in capital ¥0.04 million Parent only
Retained earnings ¥0.5 billion Parent only
Unearned revenue ¥0.15 million Parent only
Prepaid expenses ¥34.96 million Parent only
Advance payments trade ¥57.47 million Parent only
Raw materials and supplies ¥61.91 million Parent only
Merchandise and finished goods ¥34.47 million Parent only
Non-current liabilities ¥2.1 billion Parent only
Non-current assets ¥3.4 billion Parent only
Land ¥0.6 billion Parent only
Accounts receivable - trade ¥0.3 billion Parent only
Contract liabilities ¥6.55 million Parent only
Tools, furniture and fixtures ¥10.74 million Parent only
Buildings, net ¥1.2 billion Parent only
Construction in progress ¥0.3 billion Parent only
Investments and other assets ¥0.4 billion Parent only
Property, plant and equipment ¥2.9 billion Parent only
Income taxes payable ¥45.51 million Parent only
Accrued expenses ¥4.42 million Parent only
Accounts payable - other ¥0.2 billion Parent only
Shareholders' equity ¥1.3 billion Parent only
Structures, net ¥27.81 million Parent only
Machinery and equipment, net ¥0.7 billion Parent only
Current liabilities ¥1.0 billion Parent only
Current assets ¥1.0 billion Parent only
Intangible assets ¥35.58 million Parent only
Reserve for special depreciation ¥2.43 million Parent only
Cash and deposits ¥0.4 billion Parent only
Net assets ¥1.3 billion Parent only
Net assets ¥1.3 billion Parent only
Total assets ¥4.4 billion Parent only
Deferred tax assets ¥47.20 million Parent only
Retained earnings brought forward ¥0.5 billion Parent only
Liabilities ¥3.1 billion Parent only
Liabilities and net assets ¥4.4 billion Parent only
Accounts payable - trade ¥74.70 million Parent only
Capital surplus ¥0.4 billion Parent only
Legal capital surplus ¥0.4 billion Parent only
Capital stock ¥0.5 billion Parent only
Asset retirement obligations ¥27.49 million Parent only
Provision for bonuses ¥28.44 million Parent only
Vehicles, net ¥13.19 million Parent only
Provision for retirement benefits ¥10.71 million Parent only
Long-term loans payable ¥2.0 billion Parent only
Long-term prepaid expenses ¥3.00 million Parent only
Shares of subsidiaries and associates ¥0.4 billion Parent only
Electronically recorded monetary claims - operating ¥4.49 million Parent only
Deposits received ¥9.62 million Parent only
Current portion of long-term loans payable ¥0.5 billion Parent only

Statement of income (93 items)

ItemValueConsolidated / Non-consolidated
Other ¥1.51 million Consolidated
Other ¥2.14 million Consolidated
Other comprehensive income ¥0.99 million Consolidated
Valuation difference on available for sale securities net of tax ¥0.99 million Consolidated
Loss on cancellation of lease contracts ¥3.09 million Consolidated
Cancellation refund ¥6.82 million Consolidated
Dividends from surplus ¥-29.40 million Consolidated
Comprehensive income ¥0.2 billion Consolidated
Interest income ¥1.31 million Consolidated
Rental income ¥23.79 million Consolidated
Dividend income ¥0.10 million Consolidated
Operating income ¥0.2 billion Consolidated
Non-operating income ¥38.43 million Consolidated
Non-operating expenses ¥30.60 million Consolidated
Net cash provided by (used in) operating activities ¥0.6 billion Consolidated
Gain on sales of non-current assets ¥2.12 million Consolidated
Loss on retirement of non-current assets ¥3.50 million Consolidated
Cost of sales ¥3.0 billion Consolidated
Gross profit (loss) ¥1.7 billion Consolidated
Net sales ¥4.8 billion Consolidated
Electricali sales income-NOI ¥4.89 million Consolidated
Electricali sales expense-NOE ¥2.05 million Consolidated
Advertising expenses ¥0.4 billion Consolidated
Net income ¥0.2 billion Consolidated
Net income ¥0.2 billion Consolidated
Net income (loss) ¥0.2 billion Consolidated
Net income (loss) ¥0.2 billion Consolidated
Directors' compensations ¥88.64 million Consolidated
Net cash provided by (used in) investing activities ¥-1.0 billion Consolidated
Interest expenses ¥20.18 million Consolidated
Commission fees ¥0.3 billion Consolidated
Income taxes - current ¥76.25 million Consolidated
Income taxes ¥61.19 million Consolidated
Income taxes - deferred ¥-15.06 million Consolidated
Depreciation ¥17.03 million Consolidated
Impairment loss ¥52.04 million Consolidated
Extraordinary income ¥46.75 million Consolidated
Extraordinary loss ¥58.63 million Consolidated
Effect of exchange rate change on cash and cash equivalents ¥-0.71 million Consolidated
Net increase (decrease) in cash and cash equivalents ¥0.40 million Consolidated
Income (loss) before income taxes ¥0.2 billion Consolidated
Income (loss) before income taxes ¥0.2 billion Consolidated
Ordinary income ¥0.2 billion Consolidated
Payrolls and allowances-SGA ¥0.2 billion Consolidated
Comprehensive income attributable to owners of parent ¥0.2 billion Consolidated
Gain on bargain purchase ¥44.63 million Consolidated
Net cash provided by (used in) financing activities ¥0.4 billion Consolidated
Selling, general and administrative expenses ¥1.5 billion Consolidated
Rent expenses ¥6.22 million Consolidated
Provision for bonuses ¥13.42 million Consolidated
Retirement benefit expenses ¥2.50 million Consolidated
Other ¥1.14 million Parent only
Other ¥1.37 million Parent only
Loss on cancellation of lease contracts ¥3.09 million Parent only
Transfer to other accounts ¥1.51 million Parent only
Dividends from surplus ¥-29.40 million Parent only
Interest income ¥0.96 million Parent only
Rental income ¥26.67 million Parent only
Total ¥2.5 billion Parent only
Ending merchandise and finished goods ¥34.47 million Parent only
Beginning merchandise and finished goods ¥32.80 million Parent only
Operating income ¥0.3 billion Parent only
Non-operating income ¥33.66 million Parent only
Non-operating expenses ¥31.45 million Parent only
Gain on sales of non-current assets ¥1.94 million Parent only
Loss on retirement of non-current assets ¥3.50 million Parent only
Cost of sales ¥2.5 billion Parent only
Gross profit (loss) ¥1.7 billion Parent only
Net sales ¥4.2 billion Parent only
Electricali sales income-NOI ¥4.89 million Parent only
Electricali sales expense-NOE ¥2.05 million Parent only
Advertising expenses ¥0.4 billion Parent only
Cost of purchased goods ¥0.5 billion Parent only
Net income (loss) ¥0.2 billion Parent only
Net income (loss) ¥0.2 billion Parent only
Cost of products manufactured ¥2.0 billion Parent only
Directors' compensations ¥88.64 million Parent only
Interest expenses ¥17.03 million Parent only
Commission fees ¥0.2 billion Parent only
Income taxes - current ¥76.00 million Parent only
Income taxes ¥60.94 million Parent only
Income taxes - deferred ¥-15.06 million Parent only
Depreciation ¥17.03 million Parent only
Impairment loss ¥52.04 million Parent only
Extraordinary income ¥1.94 million Parent only
Extraordinary loss ¥58.63 million Parent only
Income (loss) before income taxes ¥0.2 billion Parent only
Ordinary income ¥0.3 billion Parent only
Salaries and allowances ¥0.2 billion Parent only
Selling, general and administrative expenses ¥1.4 billion Parent only
Rent expenses ¥11.00 million Parent only
Provision for bonuses ¥12.42 million Parent only
Retirement benefit expenses ¥1.85 million Parent only

Statement of changes in equity (3 items)

ItemValueConsolidated / Non-consolidated
Total changes during the period ¥0.1 billion Consolidated
Net changes in items other than shareholders' equity ¥0.99 million Consolidated
Total changes during the period ¥0.1 billion Parent only

Statement of cash flows (36 items)

ItemValueConsolidated / Non-consolidated
Other ¥17.39 million Consolidated
Other payments ¥-0.64 million Consolidated
Increase (decrease) in other current liabilities ¥0.1 billion Consolidated
Decrease (increase) in other current assets ¥13.88 million Consolidated
Loss on cancellation of leases ¥3.09 million Consolidated
Repayments of lease obligations ¥-13.59 million Consolidated
Increase decrease in notes and accounts payable trade ¥14.46 million Consolidated
Proceeds from cancellation of insurance funds ¥14.41 million Consolidated
Cancellation refund ¥-6.82 million Consolidated
Interest expenses paid ¥-20.44 million Consolidated
Interest and dividends income received ¥1.34 million Consolidated
Repayments of installment payables ¥-6.39 million Consolidated
Interest and dividend income ¥-1.42 million Consolidated
Gain on sales of non-current assets ¥-2.12 million Consolidated
Loss on retirement of non-current assets ¥3.50 million Consolidated
Decrease increase in notes and accounts receivable trade ¥23.46 million Consolidated
Increase (decrease) in contract liabilities ¥-1.39 million Consolidated
Proceeds from withdrawal of time deposits ¥0.2 billion Consolidated
Payments into time deposits ¥-0.2 billion Consolidated
Subtotal ¥0.7 billion Consolidated
Interest expenses ¥20.18 million Consolidated
Purchase of property plant and equipment ¥-0.9 billion Consolidated
Proceeds from sales of property plant and equipment ¥6.92 million Consolidated
Decrease (increase) in inventories ¥8.69 million Consolidated
Income taxes paid ¥-85.42 million Consolidated
Depreciation ¥0.3 billion Consolidated
Impairment loss ¥52.04 million Consolidated
Purchase of intangible assets ¥-20.86 million Consolidated
Gain on bargain purchase ¥-44.63 million Consolidated
Increase (decrease) in provision for bonuses ¥5.83 million Consolidated
Increase (decrease) in net defined benefit liability ¥-20.53 million Consolidated
Payments for acquisition in subsidiaries resulting in change in scope of consolidation ¥-0.1 billion Consolidated
Dividends ¥-29.36 million Consolidated
Proceeds from long term loans payable ¥1.0 billion Consolidated
Repayment of long term loans payable ¥-0.5 billion Consolidated
Increase (decrease) in deposits ¥-1.58 million Consolidated

Accounts unique to this company (2 items)

ItemValueConsolidated / Non-consolidated
Revenue ¥0.4 billion Consolidated
Revenue ¥0.4 billion Parent only
Basic indicators
ItemValueConsolidated / Non-consolidatedSource
Net cash provided by (used in) operating activities ¥0.6 billion ConsolidatedDisclosed
Dividend per share 20 Parent onlyDisclosed
Number of employees 189 ConsolidatedDisclosed
Net assets ¥1.3 billion ConsolidatedDisclosed
Net sales ¥4.8 billion ConsolidatedDisclosed
Operating income ¥0.2 billion ConsolidatedDisclosed
Ordinary income ¥0.2 billion ConsolidatedDisclosed
Net income ¥0.2 billion ConsolidatedDisclosed
Total assets ¥5.1 billion ConsolidatedDisclosed
Operating margin 4.5%ConsolidatedCalculated
Net margin 3.2%ConsolidatedCalculated
Sales per employee 25191550 yenConsolidatedCalculated
Total asset turnover 0.94 timesConsolidatedCalculated
Net assets to total assets 26.2%ConsolidatedCalculated
How to read the figures, and caveats

Terms

  • Consolidated: the parent company together with the subsidiaries it consolidates
  • Parent-only: the single company that filed the annual securities report
  • Calculated: a disclosed figure put through the formula shown
  • Not disclosed: no such value in the filing (not treated as zero)
  • Not retrieved: a value this page could not extract, including values in the filing that could not be matched. The same item may appear in another table
  • Segment: a business division the company uses in its disclosures
  • Industry median: the middle value among companies in the same industry that disclose the item
  • ★: position when every company is lined up by value (not a judgement of the company)See the formulas
  • Source: document name, period covered, filing date and where it was obtained
  • Tables scroll sideways

Key figures

  • Operating margin 4.5% Operating income ÷ net sales  = ¥0.2 billion ÷ ¥4.8 billion
    Operating income ÷ net sales. The denominator is Net sales (Consolidated, Japanese GAAP).
  • Net margin 3.2% Net income ÷ net sales  = ¥0.2 billion ÷ ¥4.8 billion
    Net income ÷ net sales. The denominator is Net sales (Consolidated, Japanese GAAP).
  • Sales per employee 25,191,550 yen Sales or operating revenue ÷ employees  = ¥4.8 billion ÷ 189 people
    Sales or operating revenue ÷ employees. The denominator is Number of employees (Consolidated, Japanese GAAP).
  • Total asset turnover 0.94 times Sales or operating revenue ÷ total assets  = ¥4.8 billion ÷ ¥5.1 billion
    Sales or operating revenue ÷ total assets. The denominator is Total assets (Consolidated, Japanese GAAP).
  • Net assets to total assets 26.2% Net assets ÷ total assets  = ¥1.3 billion ÷ ¥5.1 billion
    Net assets ÷ total assets. The denominator is Total assets (Consolidated, Japanese GAAP).

Company details

  • Representative President, Representative Director, gBizINFO
  • Consolidated subsidiaries Annual Securities Report

Amounts by account

  • Totals and their component lines together; consolidated and parent-only figures mixed (right-hand column)

Selling, general and administrative expenses

  • Breakdown of selling, general and administrative expenses (costs of selling and running the company). Cost of sales not included
  • Each item: already inside the SG&A total (not added to it)

Finance

  • Net assets to total assets Net assets ÷ total assets
  • Return on assets (ROA) Net income ÷ total assets (consolidated)
  • Net assets per share Consolidated
  • Free cash flow Free cash flow: operating cash flow (cash generated by the business) plus investing cash flow (asset purchases, disposals and other investments), consolidated
  • Total assets Consolidated

Capital allocation

  • ★: position when all companies are sorted by value and cut into fifths (a position, not a rating). The five items with ★: only where both numerator and denominator are available on a consolidated basisSee the formulas
  • Cash conversion Net cash provided by (used in) operating activities ÷ operating income
  • Increase in working capital (increase in trade receivables + increase in inventories) ÷ net sales (or operating revenue)。Trade receivables down ¥23.46 million + inventories down ¥8.69 million, over net sales ¥4.8 billion
  • Property, plant and equipment purchases relative to depreciation Purchase of property, plant and equipment ÷ depreciation。Purchase of property, plant and equipment ¥0.9 billion, over depreciation ¥0.3 billion
  • Return to shareholders (dividends paid + purchase of treasury stock) ÷ net cash provided by operating activities。Dividends paid ¥29.36 million (no treasury stock purchase disclosed), over operating cash flow ¥0.6 billion
  • Extraordinary gains and losses relative to ordinary profit (extraordinary income − extraordinary loss) ÷ ordinary income。Extraordinary income ¥46.75 million − extraordinary loss ¥58.63 million, over ordinary income ¥0.2 billion
  • Investment securities to net assets Investment securities ÷ net assets。Investment securities ¥7.48 million, over net assets ¥1.3 billion

Year-on-year comparison

  • Year on year: calculated only where the item, reporting range and accounting standard match and the periods are consecutive
  • Comparison basis not confirmed: periods with a change of accounting standard or reporting range, a moved fiscal year end, or an unconfirmed period
  • ◆: a period where revenue moved 20% or more from the prior year, profit as a share of revenue moved 2.0 percentage points or more, or profit or loss changed sign. Item used named in the table and list. Not a ranking of companies

Dividend history

  • Payout ratio: dividends as a proportion of net profit. Dividend amounts and payout ratios: the reporting company’s parent-only disclosed values (as written in the annual securities report, not recalculated from consolidated profit). Consecutive increases: years in a row, from the latest backwards, in which the annual dividend per share rose. Consecutive years with a dividend: years in a row with an annual dividend per share above zero. Both this site’s own count (not the criteria of any published index). A year with no disclosure not read as zero; counting stops there. Range limited to the years listed above.

Share ownership by holder category

  • Source: ownership table, annual securities report. Percentages as disclosed, calculated on trading units (some companies do not total exactly 100%). Foreign holders (total): institutions and individuals combined. “Individuals and others”: a register category (not necessarily the share actually held by individuals). Industry median: the middle value among companies in Other Products that disclose the item (industries with at least 5 companies only).

Major shareholders

  • Source: major shareholders table, annual securities report. Trust bank holdings as written (whose trust is not disclosed)

Research and development expenses and capital expenditure

  • Research and development: total in the R&D section of the annual securities report. Capital expenditure: this year’s actual spending in the capital expenditure overview (not a plan). Years: only those available in the annual securities reports on hand (one to four per company); no row for other years. Share of revenue: divided by consolidated revenue in the same annual securities report. Industry median: the middle value among companies in Other Products that disclose the item (industries with at least 5 companies only).

Revenue scale in the same industry

  • Revenue (disclosed values) of companies in the same industry, using the same grouping as the industry pages. Only the top three and the two companies either side of this one. Bar length relative to the largest company (100). An order of size, not a ranking of quality

Workforce information

  • All four: the reporting company (parent-only), as disclosed in the employee section of the annual securities report. Employees across the consolidated group: 189 (a different scope, kept apart from the four above). Industry median: the middle value among companies in Other Products that disclose the item (industries with at least 5 companies only).

People and organisation

  • Sales per employee Net sales (or operating revenue) ÷ employees
  • Operating income per employee Operating income ÷ employees
  • Wage gap between men and women Women's pay with men's pay set to 100, reporting company
  • Women in managerial positions Reporting company (parent only)
  • Men taking childcare leave Reporting company (parent only)
  • Employees by gender gBizINFO
  • Average temporary staff Consolidated, average headcount other than regular employees

Workplace information filings

  • Source: processed from Shokuba-labo, the workplace information site of the Ministry of Health, Labour and Welfare. Items the company filed only Shokuba-labo

Audit and disclosure information

  • Whether there is a going concern note (the accounting assumption that a company will continue operating), and audit information
  • Audit firm, audit fees, going concern note and accounting standard: facts written in the latest annual securities report and the audit report filed with it (not a judgement of the company). Going concern note: “note” when the note text is present, “not applicable” when the report states nothing to report, “cannot be determined” when neither appears. Note text not reproduced. Amended filings not shown (annual securities reports only)

Data sources and calculation methods

Primary source: the annual securities report of itamiarts inc. on EDINET, the FSA’s disclosure system (free to read)
Corporate number: 2260001008618 / Accounting standard: Japanese GAAP

  • Amounts: machine transcription of EDINET XBRL (no manual re-keying). Long narrative notes are text and not in the account list. Identifiers: machine transcription of the EDINET code list (retrieved 2026-08-22)
  • ★: position of the value calculated from disclosed figures among the 4,240 companies on this site, on a five-step scale. Not a judgement of the company. No forecasts usedThe formulas and how they are counted
  • No rank: net assets as a share of total assets, cash conversion and revenue per employee (size alone does not show quality). Industry median shown for comparison. Cash conversion of 100%: operating cash flow equal to operating profit
  • Profit-and-loss chart: only where “sales − cost of sales − SG&A = operating income” holds between disclosed values. Cost breakdown: the six largest SG&A items
  • Trend charts: key financial indicators of the annual securities report. Amounts in billions of yen (dividend per share in yen). Long-run chart joins reports filed in different years (newer report for overlapping years). Some items stop part-way after a change of accounting standard. A stock split changes the weight of one share. Consolidated and parent-only in separate tables
  • Revenue scale in the same industry: bars of revenue (disclosed values) of companies in the same industry grouping as the industry pages, largest first. Only the top three and the two companies either side of this one. Each company’s latest fiscal year. An order of size, not a ranking of quality or an investment view
  • Share prices: not published (no data source allows redistribution). No share-price-based indicators (such as the price earnings ratio) and no extension of past growth into the future
  • Average age, average length of service and average annual salary: the reporting company alone (the parent). At a holding company, a small head-office staff. Payout ratio (basic facts): dividend per share ÷ consolidated earnings per share, calculated here (the payout ratio in the annual securities report is the reporting company’s figure, on a different basis). Representative and founding date: gBizINFO (Ministry of Economy, Trade and Industry), some companies only
  • “Retrieved disclosed figures”: every value readable as a number from the annual securities report. Company-wide values only (no segment or other breakdowns)
  • Segment table: machine transcription of the segment information in the annual securities report. Business names as labelled by the company in its XBRL. No table where segment sales differ from the disclosed total by more than 1%. Adjustments, corporate, eliminations and “other” left out of the table and the share denominator, as they are not businesses
  • Breakdowns of amounts, not diagrams of how the business works. Who pays whom, and for what, is not in the disclosed figures; no lines drawn from guesswork