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HIKARI HEIGHTS-VARUS

HIKARI HEIGHTS-VARUS CO.,LTD.

Company highlights

The company has paid a dividend for 10 consecutive years.

Key figures

Period Apr 2025 to Mar 2026Parent onlyJapanese GAAP

RevenueDisclosed ¥3.0B
Operating marginCalculated -14.7%
Net assets to total assetsCalculated 43.0%

Company profile

Securities code 2137 / EDINET code E05670 / Services / Fiscal year end March 31

札幌市中央区南１９条西１１丁目１番１５号／Capital stock ¥686 million
Address, capital stock, fiscal year end and industry: the FSA’s EDINET code list.

Company details
森 千恵香 Representative

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Disclosed data

Source: Annual Securities Report (Apr 2025 to Mar 2026) · filed 2026-06-24

Profitability ★☆☆☆☆position among all companies -14.7%
Growth (revenue, 4-year average) ★☆☆☆☆position among all companies -0.4%
Capital efficiency ★☆☆☆☆position among all companies -9.9%

Business activities and revenue composition

Revenue and profit by business segment

Disclosed segments (business divisions used in reporting): one

Revenue and profit

HIKARI HEIGHTS-VARUS

Period Apr 2025 to Mar 2026Source Annual securities reports

Net sales and operating revenue ¥3.0B　100% Cost of sales ¥3.2B　100% Selling, general and administrative expenses ¥0.3B　10% Operating income ¥-0.4B　15%
Amounts by account
GroupAccountAmountConsolidated / Non-consolidated
Selling, general and administrative expenses Taxes and dues ¥0.1 billion Parent only
Salaries and allowances ¥54.08 million Parent only
Other ¥37.88 million Parent only
Directors' compensations ¥29.02 million Parent only
Business consignment expenses ¥26.47 million Parent only
Advertising expenses ¥17.68 million Parent only
Legal welfare expenses ¥12.05 million Parent only
Insurance expenses ¥5.02 million Parent only
Depreciation ¥4.42 million Parent only
Provision for directors' retirement benefits ¥3.62 million Parent only
Retirement benefit expenses ¥2.76 million Parent only
Provision for bonuses ¥2.43 million Parent only
Bonuses and allowance ¥1.46 million Parent only
Profit by stage Operating income ¥-0.4 billion Parent only
Ordinary income ¥-0.3 billion Parent only
Gross profit (loss) ¥-0.1 billion Parent only

HIKARI HEIGHTS-VARUS

Selling, general and administrative expenses

Period Apr 2025 to Mar 2026Source Annual securities reports

Taxes and dues ¥0.1 billion (37.5%)37%Salaries and allowances ¥0.1 billion (17.2%)17%Other ¥0.0 billion (12.0%)12%Directors' compensations ¥0.0 billion (9.2%)9%Business consignment expenses ¥0.0 billion (8.4%)8%Advertising expenses ¥0.0 billion (5.6%)Other (not itemized) ¥0.0 billion (10.1%)10%¥0.3B
  • Taxes and dues　¥0.1 billion
  • Salaries and allowances　¥0.1 billion
  • Other　¥0.0 billion
  • Directors' compensations　¥0.0 billion
  • Business consignment expenses　¥0.0 billion
  • Advertising expenses　¥0.0 billion
  • Other (not itemized)　¥0.0 billion

Performance, financial position and capital allocation

Finance
43.0% Net assets to total assets Industry median 55.2% FY ending 3/2026 · consolidated / calculated
¥1,450.54 Net assets per share
¥7.0 billion Total assets

HIKARI HEIGHTS-VARUS

Long-term revenue, profit and asset trends

Period 2013 to 2026Source Annual securities reportsDisclosed

Mark on the chart
3 2 1 -0 2013 2015 2017 2019 2021 2023 2025 2026 Net sales and operating revenue Ordinary income 2014　Ordinary income (loss) as a share of revenue -8.5 points 2015　Ordinary income (loss) as a share of revenue +2.7 points 2016　Ordinary income (loss) as a share of revenue -9.0 points 2020　Ordinary income (loss) as a share of revenue -5.7 points 2022　Ordinary income (loss) as a share of revenue -2.7 points 2025　Ordinary income (loss) as a share of revenue -10.6 points, Ordinary income (loss) profit to loss 3Latest value 2026 3¥ billion 3Highest in the period shown 2019 3¥ billion 3Lowest in the period shown 2024 3¥ billion ¥ billion

HIKARI HEIGHTS-VARUS

Recent performance trends

Source Annual securities reports

3 2 1 -0 4 years ago 3 years ago 2 years ago Last year This year Net sales and operating revenue Ordinary income ¥ billion

Year-on-year comparison

Period 2013 to 2026Disclosed

Item20222023202420252026
Net sales ¥3.1B ¥3.1B ¥3.0B ¥3.0B ¥3.0B
Year on year (%) -0.8% -1.0% -0.9% +0.6% -0.2%
Ordinary income (loss) ¥0.1B ¥0.1B ¥0.1B -¥0.3B -¥0.3B
Change from prior year -51.7% -32.2% +8.2% profit to loss◆ 1.17x
Ordinary income (loss) as a share of Net sales 2.5% 1.7% 1.9% -8.7% -10.2%
Change (percentage points) -2.7 points◆ -0.8 points +0.2 points -10.6 points◆ -1.5 points

Fiscal periods marked for changes

Earlier fiscal periods (3)
  • 2014Ordinary income (loss) as a share of revenue -8.5 points
  • 2015Ordinary income (loss) as a share of revenue +2.7 points
  • 2016Ordinary income (loss) as a share of revenue -9.0 points
  • 2020Ordinary income (loss) as a share of revenue -5.7 points
  • 2022Ordinary income (loss) as a share of revenue -2.7 points
  • 2025Ordinary income (loss) as a share of revenue -10.6 points, Ordinary income (loss) profit to loss

HIKARI HEIGHTS-VARUS

Earnings and net assets per share over time

Unit yenSource Annual securities reports

35 -27 -89 -151 4 years ago 3 years ago 2 years ago Last year This year Earnings per share yen 1,756 1,170 585 0 4 years ago 3 years ago 2 years ago Last year This year Net assets per share yen

HIKARI HEIGHTS-VARUS

Return on equity over time

Unit %Source Annual securities reports

2 -2 -6 -10 4 years ago 3 years ago 2 years ago Last year This year Return on equity (ROE, %)
Parent only indicators (17 items)
Item4 years ago3 years ago2 years agoLast yearThis year
Net sales ¥3.1 billion ¥3.1 billion ¥3.0 billion ¥3.0 billion ¥3.0 billion
Ordinary income (loss) ¥78.32 million ¥53.09 million ¥57.41 million ¥-0.3 billion ¥-0.3 billion
Net income (loss) ¥73.24 million ¥45.13 million ¥42.27 million ¥-0.3 billion ¥-0.3 billion
Capital stock ¥0.7 billion ¥0.7 billion ¥0.7 billion ¥0.7 billion ¥0.7 billion
Total number of issued shares (common stock) 2,089,200 shares 2,089,200 shares 2,089,200 shares 2,089,200 shares 2,089,200 shares
Net assets ¥3.6 billion ¥3.7 billion ¥3.7 billion ¥3.3 billion ¥3.0 billion
Total assets ¥7.5 billion ¥7.8 billion ¥7.8 billion ¥7.3 billion ¥7.0 billion
Net assets per share 1,737.77 yen 1,747.37 yen 1,755.6 yen 1,601.65 yen 1,450.54 yen
Dividend per share 12 yen 12 yen 12 yen Could not be retrieved Could not be retrieved
Basic earnings (loss) per share 35.06 yen 21.6 yen 20.23 yen -141.95 yen -151.11 yen
Equity-to-asset ratio 48.5% 47.1% 47.2% 45.6% 43.0%
Return on equity 1.9% 1.2% 1.2% -8.5% -9.9%
Payout ratio 34.2% 55.5% 59.3% Could not be retrieved Could not be retrieved
Net cash provided by (used in) operating activities ¥27.88 million ¥0.5 billion ¥0.2 billion ¥-0.3 billion ¥-0.3 billion
Net cash provided by (used in) investing activities ¥39.49 million ¥-0.2 billion ¥-0.3 billion ¥59.95 million ¥45.52 million
Net cash provided by (used in) financing activities ¥-67.26 million ¥-64.14 million ¥-56.13 million ¥-78.82 million ¥-58.95 million
Cash and cash equivalents ¥3.2 billion ¥3.4 billion ¥3.2 billion ¥2.8 billion ¥2.5 billion

Dividend history

Source: reporting company’s key figures, annual securities reports · 12 years (2013 to 2024)Parent-onlyDisclosed

0 periods Consecutive increases (own definition) through FY ending 3/2024
10 periods Consecutive periods with dividends (site definition) through FY ending 3/2024
+0.0% Dividend growth (year on year)
+0.0% Dividend growth (5-year annual rate)
Fiscal yearAnnual dividend per share Of which interimPayout ratio (as reported, parent only) Flag
FY ending 3/2024 ¥12 Could not be retrieved 59.3%
FY ending 3/2023 ¥12 Could not be retrieved 55.5%
FY ending 3/2022 ¥12 Could not be retrieved 34.2%
FY ending 3/2021 ¥12 Could not be retrieved 25.0%
FY ending 3/2020 ¥12 Could not be retrieved 23.1%
FY ending 3/2019 ¥12 Could not be retrieved 10.5%
FY ending 3/2018 ¥12 Could not be retrieved 11.5%
FY ending 3/2017 ¥12 Could not be retrieved 12.6%
FY ending 3/2016 ¥12 Could not be retrieved 16.8%
FY ending 3/2015 ¥15 Could not be retrieved 10.0%
FY ending 3/2014 ¥12 Could not be retrieved 4.6% Stock split or share consolidation noted
FY ending 3/2013 ¥10 Could not be retrieved 2.4%

HIKARI HEIGHTS-VARUS

Dividends per share over time

Unit yenSource Annual securities reports

12 8 4 0 4 years ago 3 years ago 2 years ago Last year This year Dividend per share yen

Shareholder composition

As of 2026-03-31Disclosed

Share ownership by holder category

234 Shareholders
1.00% Foreign holders (total) Industry median 3.64%
80.74% Individuals and others Industry median 52.53%

HIKARI HEIGHTS-VARUS

Unit %Source Annual securities reports

  • Financial institutions0.01%
  • Securities firms1.90%
  • Other corporations16.35%
  • Foreign holders (institutions)1.00%
  • Individuals and others80.74%

Major shareholders

RankShareholderShareholding ratioShares held
1 藤 井 伸 一 65.13% 1,360,700
2 株式会社保健科学研究所 4.42% 92,500
3 株式会社ＬＡホールディングス 3.7% 77,400
4 森 本 康 一 2.96% 62,000
5 山 下 敬 弘 2.48% 52,000
6 渡 邊 勲 2.19% 45,900
7 岩倉建設株式会社 2.05% 43,000
8 株式会社グンエイ 1.55% 32,400
9 森 千恵香 1.18% 24,800
10 フォーク株式会社 1.14% 24,000

Revenue scale in the same industry

HIKARI HEIGHTS-VARUS

Source Annual securities reports of each company

Services: 671 companies · revenue · largest first・each company’s latest fiscal year・consolidated (parent-only where no consolidated figures)・Disclosed

Workforce information

Source: Annual Securities Report (Apr 2025 to Mar 2026)Parent-onlyDisclosed

259 Employees (parent only) Industry median 130
58.5 Average age Industry median 38.8
7.3 years Average length of service Industry median 6.6 years
¥3.81 million Average annual salary Industry median ¥5.89 million
People and organisation
11.7¥ million Sales per employee Industry median 24.2¥ million FY ending 3/2026 · parent company only / calculated
¥-1.72 million Operating income per employee
77 Average temporary staff

Audit and disclosure information

Annual securities report, year ended 2026-03-31Disclosed

ItemValue
Audit firm 監査法人銀河
Audit fees (this year, filing company) ¥15.00 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) (15 items)

ItemValueConsolidated / Non-consolidated
Net cash provided by (used in) operating activities ¥-0.3 billion Parent only
Net sales ¥3.0 billion Parent only
Net income (loss) ¥-0.3 billion Parent only
Net cash provided by (used in) investing activities ¥45.52 million Parent only
Cash and cash equivalents ¥2.5 billion Parent only
Total number of issued shares (common stock) 2,089,200 shares Parent only
Net assets ¥3.0 billion Parent only
Ordinary income (loss) ¥-0.3 billion Parent only
Total assets ¥7.0 billion Parent only
Return on equity -9.9% Parent only
Equity-to-asset ratio 43.0% Parent only
Net cash provided by (used in) financing activities ¥-58.95 million Parent only
Capital stock ¥0.7 billion Parent only
Basic earnings (loss) per share -151.11 yen Parent only
Net assets per share 1,450.54 yen Parent only

Employees (5 items)

ItemValueConsolidated / Non-consolidated
Average length of service (years) 7.3 years Parent only
Average annual salary ¥3.81 million Parent only
Average age (years) 58.5 years old Parent only
Number of employees 259 people Parent only
Number of employees 259 people Parent only

Other disclosed items (3 items)

ItemValueConsolidated / Non-consolidated
Average number of temporary employees 77 people Parent only
Average number of temporary employees 77 people Parent only
Total return on the share price index 202.2% Parent only

Shares (5 items)

ItemValueConsolidated / Non-consolidated
Number of shares held 1,814,700 shares Consolidated
Number of shares 2,089,200 shares Consolidated
Shareholding ratio 86.9% Consolidated
Number of voting rights 20,891 units Consolidated
Total shareholder return 94.5% Parent only

Audit (1 items)

ItemValueConsolidated / Non-consolidated
Fees for audit and attestation services - reporting company ¥15.00 million Consolidated

Accounts unique to this company (10 items)

ItemValueConsolidated / Non-consolidated
Change in average annual salary from the previous year -5.3% Parent only
Revenue ¥4.30 million Parent only
Revenue ¥0.5 billion Parent only
Revenue ¥43.12 million Parent only
Revenue ¥2.3 billion Parent only
Revenue ¥0.2 billion Parent only
Revenue ¥7.43 million Parent only
Revenue ¥30.98 million Parent only
Revenue ¥-28.04 million Parent only
Revenue ¥0.1 billion Parent only

Balance sheet (70 items)

ItemValueConsolidated / Non-consolidated
Other ¥87.79 million Parent only
Other ¥45.12 million Parent only
Other ¥21.80 million Parent only
Software ¥0.54 million Parent only
Lease obligations ¥0.4 billion Parent only
Lease obligations ¥61.70 million Parent only
Lease assets ¥0.8 billion Parent only
Lease assets ¥0 Parent only
Lease assets, net ¥0.3 billion Parent only
Investments in capital ¥0.36 million Parent only
General reserve ¥0.4 billion Parent only
Retained earnings ¥1.8 billion Parent only
Legal retained earnings ¥3.85 million Parent only
Unearned revenue ¥5.97 million Parent only
Advances received ¥0.56 million Parent only
Prepaid expenses ¥0.1 billion Parent only
Merchandise ¥2.42 million Parent only
Trade accounts receivable ¥0.4 billion Parent only
Non-current liabilities ¥3.0 billion Parent only
Non-current assets ¥1.3 billion Parent only
Land ¥0.31 million Parent only
Tools, furniture and fixtures ¥0.7 billion Parent only
Tools, furniture and fixtures ¥0.1 billion Parent only
Buildings ¥0.1 billion Parent only
Buildings, net ¥60.58 million Parent only
Provision for directors' retirement benefits ¥58.68 million Parent only
Investments and other assets ¥0.8 billion Parent only
Lease deposits ¥0.7 billion Parent only
Right of using facilities ¥3.20 million Parent only
Property, plant and equipment ¥0.5 billion Parent only
Income taxes refund receivable ¥5.54 million Parent only
Income taxes payable ¥16.53 million Parent only
Accrued consumption taxes ¥14.77 million Parent only
Accrued expenses ¥24.25 million Parent only
Accounts payable - other ¥0.2 billion Parent only
Shareholders' equity ¥3.0 billion Parent only
Structures ¥48.26 million Parent only
Structures, net ¥26.91 million Parent only
Current liabilities ¥1.0 billion Parent only
Current assets ¥5.7 billion Parent only
Accumulated depreciation ¥-0.5 billion Parent only
Accumulated depreciation ¥-0.6 billion Parent only
Accumulated depreciation ¥-45.50 million Parent only
Accumulated depreciation ¥-21.35 million Parent only
Accumulated depreciation ¥-19.75 million Parent only
Intangible assets ¥7.26 million Parent only
Cash and cash equivalents ¥2.5 billion Parent only
Cash and deposits ¥5.2 billion Parent only
Short-term loans payable ¥0.1 billion Parent only
Net assets ¥3.0 billion Parent only
Net assets ¥3.0 billion Parent only
Total assets ¥7.0 billion Parent only
Retained earnings brought forward ¥1.4 billion Parent only
Liabilities ¥4.0 billion Parent only
Liabilities and net assets ¥7.0 billion Parent only
Supplies ¥7.64 million Parent only
Allowance for doubtful accounts ¥-7.36 million Parent only
Capital surplus ¥0.6 billion Parent only
Legal capital surplus ¥0.6 billion Parent only
Capital stock ¥0.7 billion Parent only
Provision for bonuses ¥18.73 million Parent only
Vehicle and delivery equipment ¥24.41 million Parent only
Vehicles, net ¥4.66 million Parent only
Provision for retirement benefits ¥57.70 million Parent only
Long-term loans payable ¥3.75 million Parent only
Long-term prepaid expenses ¥6.75 million Parent only
Long-term accounts receivable-other ¥8.92 million Parent only
Telephone subscription right ¥3.52 million Parent only
Deposits received ¥36.67 million Parent only
Current portion of long-term loans payable ¥1.50 million Parent only

Statement of income (45 items)

ItemValueConsolidated / Non-consolidated
Other ¥8.03 million Parent only
Other ¥0.02 million Parent only
Other ¥37.88 million Parent only
Insurance expenses ¥5.02 million Parent only
Subsidy income ¥20.42 million Parent only
Interest income ¥37.13 million Parent only
Commission fee ¥3.03 million Parent only
Rent income ¥20.96 million Parent only
Dividend income ¥0.01 million Parent only
Operating income ¥-0.4 billion Parent only
Non-operating income ¥0.2 billion Parent only
Non-operating expenses ¥26.22 million Parent only
Net cash provided by (used in) operating activities ¥-0.3 billion Parent only
Gain on sales of non-current assets ¥0.17 million Parent only
Cost of sales ¥3.2 billion Parent only
Gross profit (loss) ¥-0.1 billion Parent only
Net sales ¥3.0 billion Parent only
Advertising expenses ¥17.68 million Parent only
Net income (loss) ¥-0.3 billion Parent only
Net income (loss) ¥-0.3 billion Parent only
Directors' compensations ¥29.02 million Parent only
Provision for directors' retirement benefits ¥3.62 million Parent only
Net cash provided by (used in) investing activities ¥45.52 million Parent only
Interest expenses ¥23.22 million Parent only
Commission fees ¥1.00 million Parent only
Business consignment expenses ¥26.47 million Parent only
Income taxes - current ¥6.24 million Parent only
Income taxes ¥6.24 million Parent only
Legal welfare expenses ¥12.05 million Parent only
Depreciation ¥4.42 million Parent only
Foreign exchange gains ¥64.55 million Parent only
Extraordinary income ¥0.17 million Parent only
Effect of exchange rate change on cash and cash equivalents ¥64.55 million Parent only
Net increase (decrease) in cash and cash equivalents ¥-0.2 billion Parent only
Taxes and dues ¥0.1 billion Parent only
Income (loss) before income taxes ¥-0.3 billion Parent only
Income (loss) before income taxes ¥-0.3 billion Parent only
Ordinary income ¥-0.3 billion Parent only
Salaries and allowances ¥54.08 million Parent only
Net cash provided by (used in) financing activities ¥-58.95 million Parent only
Selling, general and administrative expenses ¥0.3 billion Parent only
Bonuses and allowance ¥1.46 million Parent only
Provision for bonuses ¥2.43 million Parent only
Retirement benefit expenses ¥2.76 million Parent only
Amortization of long-term prepaid expenses ¥1.98 million Parent only

Statement of changes in equity (1 items)

ItemValueConsolidated / Non-consolidated
Total changes during the period ¥-0.3 billion Parent only

Statement of cash flows (28 items)

ItemValueConsolidated / Non-consolidated
Other ¥8.79 million Parent only
Other ¥-3.07 million Parent only
Repayments of lease obligations ¥-57.45 million Parent only
Interest expenses paid ¥-23.26 million Parent only
Interest and dividends income received ¥36.46 million Parent only
Interest and dividend income ¥-37.15 million Parent only
Loss (gain) on sales of fixed assets ¥-0.17 million Parent only
Decrease increase in notes and accounts receivable trade ¥-10.56 million Parent only
Payments into time deposits ¥-1.20 million Parent only
Subtotal ¥-0.3 billion Parent only
Increase decrease in provision for directors retirement benefits ¥3.62 million Parent only
Interest expenses ¥23.22 million Parent only
Payments of leasehold and guarantee deposits ¥-0.05 million Parent only
Purchase of property plant and equipment ¥-25.29 million Parent only
Proceeds from sales of property plant and equipment ¥0.17 million Parent only
Decrease in consumption taxes payable ¥0.90 million Parent only
Increase (decrease) in accounts payable-other ¥-18.93 million Parent only
Decrease (increase) in inventories ¥-2.85 million Parent only
Income taxes paid ¥-0.90 million Parent only
Depreciation ¥80.85 million Parent only
Foreign exchange loss (gain) ¥-64.55 million Parent only
Increase in short term loans payable ¥0.2 billion Parent only
Decrease in short term loans payable ¥-0.2 billion Parent only
Increase (decrease) in allowance for doubtful accounts ¥2.92 million Parent only
Increase (decrease) in provision for bonuses ¥-1.02 million Parent only
Accrued pension cost ¥5.08 million Parent only
Repayment of long term loans payable ¥-1.50 million Parent only
Amortization of long term prepaid expenses ¥1.98 million Parent only
Basic indicators
ItemValueConsolidated / Non-consolidatedSource
Net cash provided by (used in) operating activities ¥-0.3 billion Parent onlyDisclosed
Dividend per share Not disclosedNot applicable Not disclosed
Number of employees 259 Parent onlyDisclosed
Net assets ¥3.0 billion Parent onlyDisclosed
Net sales ¥3.0 billion Parent onlyDisclosed
Operating income ¥-0.4 billion Parent onlyDisclosed
Ordinary income ¥-0.3 billion Parent onlyDisclosed
Total assets ¥7.0 billion Parent onlyDisclosed
Operating margin -14.7%Parent onlyCalculated
Net margin Not disclosedNot applicableNot calculated (a required value is not disclosed)
Sales per employee 11723197 yenParent onlyCalculated
Total asset turnover 0.43 timesParent onlyCalculated
Net assets to total assets 43.0%Parent onlyCalculated
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 -14.7%　Operating income ÷ net sales 　＝ ¥-0.4 billion ÷ ¥3.0 billion
    Operating income ÷ net sales. The denominator is Net sales (Parent only, Japanese GAAP).
  • Sales per employee 11,723,197 yen　Sales or operating revenue ÷ employees 　＝ ¥3.0 billion ÷ 259 people
    Sales or operating revenue ÷ employees. The denominator is Number of employees (Parent only, Japanese GAAP).
  • Total asset turnover 0.43 times　Sales or operating revenue ÷ total assets 　＝ ¥3.0 billion ÷ ¥7.0 billion
    Sales or operating revenue ÷ total assets. The denominator is Total assets (Parent only, Japanese GAAP).
  • Net assets to total assets 43%　Net assets ÷ total assets 　＝ ¥3.0 billion ÷ ¥7.0 billion
    Net assets ÷ total assets. The denominator is Total assets (Parent only, Japanese GAAP).

Company details

  • Representative　President, Representative Director, gBizINFO

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
  • Net assets per share　Parent only
  • Total assets　Parent only

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

Earnings and net assets per share over time

  • Earnings per share = net profit ÷ shares; net assets per share = net assets ÷ shares. Disclosed values from the key financial indicators of the annual securities report. No share prices used

Return on equity over time

  • Return on equity (ROE): net profit as a proportion of equity. For Japanese companies, the disclosed value in the key financial indicators of the annual securities report (decimals converted to percentages)

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. Flagged 1 years: a note about a stock split or share consolidation, or a period other than 12 months. No calculation across those years, as the dividend per share may rest on a different share base.

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 Services 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)

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. Industry median: the middle value among companies in Services 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
  • Average temporary staff　Parent only, average headcount other than regular employees

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 HIKARI HEIGHTS-VARUS CO.,LTD. on EDINET, the FSA’s disclosure system (free to read)
Corporate number: 6430001013893 / 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