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GAKUJO

GAKUJO CO.,Ltd.

Company highlights

The annual dividend per share has risen for 5 consecutive years.

Key figures

Period Nov 2024 to Oct 2025Parent onlyJapanese GAAP

RevenueDisclosed ¥11.0B
Operating marginCalculated 21.2%
Net assets to total assetsCalculated 87.0%

Company profile

Securities code 2301 / EDINET code E05286 / Services / Fiscal year end October 31

中央区銀座六丁目１０番１号／Capital stock ¥1,500 million
Address, capital stock, fiscal year end and industry: the FSA’s EDINET code list.

Company details
中井 大志 Representative
11/7/1977 Date of incorporation

Tables scroll sideways

Disclosed data

Source: Annual Securities Report (Nov 2024 to Oct 2025) · filed 2026-01-22

Profitability ★★★★★position among all companies 21.2%
Growth (revenue, 4-year average) ★★★★★position among all companies 15.4%
Capital efficiency ★★★★☆position among all companies 12.9%

Business activities and revenue composition

Revenue and profit by business segment

Disclosed segments (business divisions used in reporting): one

Revenue and profit

GAKUJO

Period Nov 2024 to Oct 2025Source Annual securities reports

Net sales and operating revenue ¥11.0B　100% Cost of sales ¥3.8B　35% Selling, general and administrative expenses ¥4.9B　44% Operating income ¥2.3B　21%
Amounts by account
GroupAccountAmountConsolidated / Non-consolidated
Selling, general and administrative expenses Salaries and allowances ¥1.5 billion Parent only
Other ¥0.9 billion Parent only
Promotion expenses ¥0.9 billion Parent only
Provision for bonuses ¥0.4 billion Parent only
Welfare expenses ¥0.3 billion Parent only
Depreciation ¥0.3 billion Parent only
Rent expenses ¥0.2 billion Parent only
Bonuses ¥0.2 billion Parent only
Directors' compensations ¥0.1 billion Parent only
Provision for directors' bonuses ¥32.00 million Parent only
Retirement benefit expenses ¥25.14 million Parent only
Profit by stage Gross profit (loss) ¥7.2 billion Parent only
Ordinary income ¥2.7 billion Parent only
Operating income ¥2.3 billion Parent only

GAKUJO

Selling, general and administrative expenses

Period Nov 2024 to Oct 2025Source Annual securities reports

Salaries and allowances ¥1.5 billion (31.3%)31%Other ¥0.9 billion (18.1%)18%Promotion expenses ¥0.9 billion (17.7%)18%Provision for bonuses ¥0.4 billion (8.3%)8%Welfare expenses ¥0.3 billion (6.8%)7%Depreciation ¥0.3 billion (6.0%)Other (not itemized) ¥0.6 billion (11.9%)12%¥4.9B
  • Salaries and allowances　¥1.5 billion
  • Other　¥0.9 billion
  • Promotion expenses　¥0.9 billion
  • Provision for bonuses　¥0.4 billion
  • Welfare expenses　¥0.3 billion
  • Depreciation　¥0.3 billion
  • Other (not itemized)　¥0.6 billion

Performance, financial position and capital allocation

Finance
87.0% Net assets to total assets Industry median 55.2% FY ending 10/2025 · consolidated / calculated
¥1,107.33 Net assets per share
¥17.1 billion Total assets
Capital allocation
81.3% Cash conversion Industry median 106.7% FY ending 10/2025 · consolidated / calculated

Long-term changes in performance

Period 2012 to 2025Disclosed

Revenue ×4.88 from 2012 to 2025

GAKUJO

Long-term revenue, profit and asset trends

Period 2012 to 2025Source Annual securities reportsDisclosed

Mark on the chart
11 7 4 0 2012 2014 2016 2018 2020 2022 2024 2025 Net sales and operating revenue Ordinary income 2013　Ordinary income (loss) as a share of revenue +4.9 points 2014　Net sales year on year +50.4%, Ordinary income (loss) as a share of revenue +11.2 points 2015　Ordinary income (loss) as a share of revenue -2.6 points 2016　Ordinary income (loss) as a share of revenue +6.8 points 2017　Ordinary income (loss) as a share of revenue -2.2 points 2018　Ordinary income (loss) as a share of revenue -2.4 points 2019　Ordinary income (loss) as a share of revenue +4.3 points 2020　Ordinary income (loss) as a share of revenue -4.9 points 2021　Ordinary income (loss) as a share of revenue +8.4 points 2022　Ordinary income (loss) as a share of revenue -2.3 points 2023　Net sales year on year +29.7% 2024　Net sales year on year +22.2% 2025　Ordinary income (loss) as a share of revenue -4.4 points 11Latest value 2025 11¥ billion 11Highest in the period shown 2025 11¥ billion 2Lowest in the period shown 2012 2¥ billion ¥ billion

GAKUJO

Recent performance trends

Source Annual securities reports

11 7 4 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 2012 to 2025Disclosed

Item20212022202320242025
Net sales ¥6.2B ¥6.8B ¥8.8B ¥10.7B ¥11.0B
Year on year (%) +8.8% +8.9% +29.7%◆ +22.2%◆ +2.7%
Ordinary income (loss) ¥2.0B ¥2.0B ¥2.6B ¥3.1B ¥2.7B
Change from prior year +46.9% +1.2% +25.7% +19.1% -13.1%
Ordinary income (loss) as a share of Net sales 32.4% 30.1% 29.2% 28.5% 24.1%
Change (percentage points) +8.4 points◆ -2.3 points◆ -0.9 points -0.7 points -4.4 points◆

Fiscal periods marked for changes

Earlier fiscal periods (10)
  • 2013Ordinary income (loss) as a share of revenue +4.9 points
  • 2014Net sales year on year +50.4%, Ordinary income (loss) as a share of revenue +11.2 points
  • 2015Ordinary income (loss) as a share of revenue -2.6 points
  • 2016Ordinary income (loss) as a share of revenue +6.8 points
  • 2017Ordinary income (loss) as a share of revenue -2.2 points
  • 2018Ordinary income (loss) as a share of revenue -2.4 points
  • 2019Ordinary income (loss) as a share of revenue +4.3 points
  • 2020Ordinary income (loss) as a share of revenue -4.9 points
  • 2021Ordinary income (loss) as a share of revenue +8.4 points
  • 2022Ordinary income (loss) as a share of revenue -2.3 points
  • 2023Net sales year on year +29.7%
  • 2024Net sales year on year +22.2%
  • 2025Ordinary income (loss) as a share of revenue -4.4 points

GAKUJO

Earnings and net assets per share over time

Unit yenSource Annual securities reports

161 107 54 0 4 years ago 3 years ago 2 years ago Last year This year Earnings per share yen 1,107 738 369 0 4 years ago 3 years ago 2 years ago Last year This year Net assets per share yen

GAKUJO

Return on equity over time

Unit %Source Annual securities reports

16 11 5 0 4 years ago 3 years ago 2 years ago Last year This year Return on equity (ROE, %)
Parent only indicators (19 items)
Item4 years ago3 years ago2 years agoLast yearThis year
Net sales ¥6.2 billion ¥6.8 billion ¥8.8 billion ¥10.7 billion ¥11.0 billion
Ordinary income (loss) ¥2.0 billion ¥2.0 billion ¥2.6 billion ¥3.1 billion ¥2.7 billion
Net income (loss) ¥1.4 billion ¥1.4 billion ¥1.8 billion ¥2.2 billion ¥1.9 billion
Capital stock ¥1.5 billion ¥1.5 billion ¥1.5 billion ¥1.5 billion ¥1.5 billion
Total number of issued shares (common stock) 15,560,000 shares 15,560,000 shares 15,560,000 shares 15,560,000 shares 15,560,000 shares
Net assets ¥11.9 billion ¥12.2 billion ¥13.3 billion ¥14.5 billion ¥14.9 billion
Total assets ¥13.4 billion ¥13.8 billion ¥15.6 billion ¥16.7 billion ¥17.1 billion
Net assets per share 839.69 yen 876.29 yen 948.81 yen 1,056.55 yen 1,107.33 yen
Dividend per share 37 yen 43 yen 51 yen 65 yen 67 yen
Interim dividend per share 16 yen 18 yen 24 yen 26 yen 33 yen
Basic earnings (loss) per share 97.64 yen 99.35 yen 125.74 yen 160.77 yen 139.97 yen
Diluted earnings per share 97.01 yen 99.11 yen 125.52 yen 160.54 yen 139.76 yen
Equity-to-asset ratio 88.4% 88.3% 84.9% 86.4% 86.9%
Return on equity 12.1% 11.6% 13.8% 16.1% 12.9%
Payout ratio 37.9% 43.3% 40.6% 40.4% 47.9%
Net cash provided by (used in) operating activities ¥1.7 billion ¥1.5 billion ¥2.3 billion ¥1.6 billion ¥1.9 billion
Net cash provided by (used in) investing activities ¥-0.4 billion ¥-1.4 billion ¥-0.7 billion ¥0.2 billion ¥0.4 billion
Net cash provided by (used in) financing activities ¥-0.7 billion ¥-0.8 billion ¥-0.7 billion ¥-1.3 billion ¥-1.5 billion
Cash and cash equivalents ¥3.2 billion ¥2.5 billion ¥3.4 billion ¥3.9 billion ¥4.7 billion

Dividend history

Source: reporting company’s key figures, annual securities reports · 14 years (2012 to 2025)Parent-onlyDisclosed

5 periods Consecutive increases (own definition) through FY ending 10/2025
14 periods Consecutive periods with dividends (site definition) through FY ending 10/2025
+3.1% Dividend growth (year on year)
+17.4% Dividend growth (5-year annual rate)
Fiscal yearAnnual dividend per share Of which interimPayout ratio (as reported, parent only) Flag
FY ending 10/2025 ¥67 ¥33 47.9%
FY ending 10/2024 ¥65 ¥26 40.4%
FY ending 10/2023 ¥51 ¥24 40.6%
FY ending 10/2022 ¥43 ¥18 43.3%
FY ending 10/2021 ¥37 ¥16 37.9%
FY ending 10/2020 ¥30 ¥15 46.7%
FY ending 10/2019 ¥37 ¥18 38.6%
FY ending 10/2018 ¥34 ¥17 44.9%
FY ending 10/2017 ¥32 ¥16 39.4%
FY ending 10/2016 ¥28 ¥14 40.8%
FY ending 10/2015 ¥24 ¥12 47.1%
FY ending 10/2014 ¥16 ¥5 31.0%
FY ending 10/2013 ¥10 ¥5 53.3%
FY ending 10/2012 ¥10 ¥5 133.4%

GAKUJO

Dividends per share over time

Unit yenSource Annual securities reports

67 45 22 0 4 years ago 3 years ago 2 years ago Last year This year Dividend per share yen

Shareholder composition

As of 2025-10-31Disclosed

Share ownership by holder category

8,284 Shareholders
10.56% Foreign holders (total) Industry median 3.64%
47.56% Individuals and others Industry median 52.53%

GAKUJO

Unit %Source Annual securities reports

  • Financial institutions14.25%
  • Securities firms0.19%
  • Other corporations27.44%
  • Foreign holders (institutions)10.37%
  • Foreign holders (individuals)0.19%
  • Individuals and others47.56%

Major shareholders

RankShareholderShareholding ratioShares held
1 株式会社アンビシャス 16.8% 2,254,000
2 日本マスタートラスト信託銀行株式会社（信託口） 7.58% 1,017,000
3 株式会社日本カストディ銀行（信託口） 6.04% 810,000
4 株式会社朝日新聞社 5.8% 778,000
5 株式会社朝日学生新聞社 5.8% 778,000
6 中井 大志 3.33% 446,000
7 学情社員持株会 3.21% 430,000
8 ＧＯＬＤＭＡＮ，ＳＡＣＨＳ ＆ ＣＯ．ＲＥＧ（常任代理人ゴールドマン・サックス証券株式会社） 2.67% 358,000
9 ＪＰＬＬＣ ＣＬＩＥＮＴ ＡＳＳＥＴ Ｓ－ＳＫ Ｊ（常任代理人シティバンク、エヌ・エイ東京支店） 2.2% 295,000
10 ＣＡＣＥＩＳ ＢＡＮＫ， ＬＵＸＥＭＢＯＵＲＧ ＢＲＡＮＣＨ／ ＵＣＩＴＳ － ＦＵＬＬ ＴＡＸ（常任代理人シティバンク、エヌ・エイ東京支店） 1.95% 262,000

Research and development expenses and capital expenditure

Source: R&D and capital expenditure sections, annual securities reports · 2 years (2020 to 2025)Disclosed

Not disclosed Research and development
¥0.7 billion Capital expenditure
Fiscal year Capital expenditure
FY ending 10/2025 ¥0.7 billion
FY ending 10/2020 ¥0.1 billion

Revenue scale in the same industry

GAKUJO

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 (Nov 2024 to Oct 2025)Parent-onlyDisclosed

392 Employees (parent only) Industry median 130
30.0 Average age Industry median 38.8
6.0 years Average length of service Industry median 6.6 years
¥5.92 million Average annual salary Industry median ¥5.89 million
People and organisation
28.1¥ million Sales per employee Industry median 24.2¥ million FY ending 10/2025 · parent company only / calculated
¥5.95 million Operating income per employee
63.1% Wage gap between men and women
10.2% Women in managerial positions
100.0% Men taking childcare leave
15 Average temporary staff

Administrative filings and published information

Workplace information filings

Filed 2026-07-23Disclosed

ItemValue
Employees 371
Childcare leave taken, men
Scope: その他		 50%
Childcare leave taken, women
Scope: その他		 100%
Share of managers who are women 8.6%
Share of board members who are women 30%

Subsidy award information

1 awards, 2022-05-20 to 2022-05-20Disclosed

Date approvedSubsidyMinistryAmount
2022-05-20令和４年度 「関東経済産業局における地域中小企業・小規模事業者の人材確保支援等事業」（事業区分Ｂ）経済産業省 ¥26.93 million

Audit and disclosure information

Annual securities report, year ended 2025-10-31Disclosed

ItemValue
Audit firm 有限責任監査法人トーマツ
Audit fees (this year, filing company) ¥32.50 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) (19 items)

ItemValueConsolidated / Non-consolidated
Dividend per share 67 yen Parent only
Net cash provided by (used in) operating activities ¥1.9 billion Parent only
Net sales ¥11.0 billion Parent only
Net income (loss) ¥1.9 billion Parent only
Net cash provided by (used in) investing activities ¥0.4 billion Parent only
Diluted earnings per share 139.76 yen Parent only
Cash and cash equivalents ¥4.7 billion Parent only
Total number of issued shares (common stock) 15,560,000 shares Parent only
Net assets ¥14.9 billion Parent only
Ordinary income (loss) ¥2.7 billion Parent only
Total assets ¥17.1 billion Parent only
Return on equity 12.9% Parent only
Equity-to-asset ratio 86.9% Parent only
Net cash provided by (used in) financing activities ¥-1.5 billion Parent only
Capital stock ¥1.5 billion Parent only
Payout ratio 47.9% Parent only
Interim dividend per share 33 yen Parent only
Basic earnings (loss) per share 139.97 yen Parent only
Net assets per share 1,107.33 yen Parent only

Employees (11 items)

ItemValueConsolidated / Non-consolidated
Wage gap between men and women (all employees) 63.1% Parent only
Average length of service (years) 6 years Parent only
Average length of service months 7 months Parent only
Average annual salary ¥5.92 million Parent only
Average age (years) 30 years old Parent only
Average age months 10 months Parent only
Number of employees 392 people Parent only
Number of employees 392 people Parent only
Number of employees 392 people Parent only
Wage gap between men and women (regular employees) 61.4% Parent only
Wage gap between men and women (non-regular employees) 86.2% Parent only

Other disclosed items (6 items)

ItemValueConsolidated / Non-consolidated
Rate of male employees taking childcare leave (all employees) 100.0% Parent only
Average number of temporary employees 15 people Parent only
Average number of temporary employees 15 people Parent only
Average number of temporary employees 15 people Parent only
Total return on the share price index 248.7% Parent only
Ratio of female employees in managerial positions 10.2% Parent only

Shares (12 items)

ItemValueConsolidated / Non-consolidated
Number of shares held 7,431,000 shares Consolidated
Total number of shares held treasury shares etc 2,139,100 shares Consolidated
Number of issues whose number of shares decreased shares other than those not listed investment shares held for purposes other than pure investment reporting company 1 issues Consolidated
Total sale amount for decreased shares shares other than those not listed investment shares held for purposes other than pure investment reporting company ¥68.44 million Consolidated
Number of shares 15,560,000 shares Consolidated
Shareholding ratio treasury shares etc 13.8% Consolidated
Shareholding ratio 55.4% Consolidated
Number of shares held in own name treasury shares etc 2,139,100 shares Consolidated
Number of voting rights 134,013 units Consolidated
Carrying amount on the balance sheet ¥1.97 million Consolidated
Number of issues 1 issues Consolidated
Total shareholder return 193.7% Parent only

Property and facilities (1 items)

ItemValueConsolidated / Non-consolidated
Capital expenditures ¥0.7 billion Consolidated

Audit (1 items)

ItemValueConsolidated / Non-consolidated
Fees for audit and attestation services - reporting company ¥32.50 million Consolidated

Balance sheet (70 items)

ItemValueConsolidated / Non-consolidated
Other ¥6.50 million Parent only
Other ¥60.61 million Parent only
Valuation difference on available-for-sale securities ¥-25.93 million Parent only
Other capital surplus ¥2.6 billion Parent only
Software ¥1.0 billion Parent only
Software in progress ¥14.00 million Parent only
Life insurance funds ¥0.1 billion Parent only
General reserve ¥1.8 billion Parent only
Retained earnings ¥12.8 billion Parent only
Legal retained earnings ¥8.46 million Parent only
Unearned revenue ¥2.61 million Parent only
Prepaid expenses ¥0.2 billion Parent only
Non-current liabilities ¥0.3 billion Parent only
Non-current assets ¥8.4 billion Parent only
Land ¥0.5 billion Parent only
Accounts receivable - trade and contract assets ¥2.2 billion Parent only
Contract liabilities ¥0.2 billion Parent only
Contract assets ¥0.6 billion Parent only
Tools, furniture and fixtures ¥0.1 billion Parent only
Tools, furniture and fixtures ¥62.72 million Parent only
Guarantee deposits ¥0.2 billion Parent only
Buildings ¥0.9 billion Parent only
Buildings, net ¥0.5 billion Parent only
Provision for directors' bonuses ¥32.00 million Parent only
Investments and other assets ¥6.3 billion Parent only
Investment securities ¥4.6 billion Parent only
Subscription rights to shares ¥18.08 million Parent only
Securities ¥0.5 billion Parent only
Property, plant and equipment ¥1.1 billion Parent only
Income taxes payable ¥0.4 billion Parent only
Accrued consumption taxes ¥82.69 million Parent only
Accrued expenses ¥69.08 million Parent only
Accounts payable - other ¥0.3 billion Parent only
Shareholders' equity ¥14.9 billion Parent only
Structures ¥6.16 million Parent only
Structures, net ¥0.12 million Parent only
Machinery and equipment ¥5.55 million Parent only
Machinery and equipment, net ¥1.25 million Parent only
Current liabilities ¥2.0 billion Parent only
Current assets ¥8.7 billion Parent only
Accumulated depreciation ¥-61.18 million Parent only
Accumulated depreciation ¥-0.4 billion Parent only
Accumulated depreciation ¥-6.04 million Parent only
Accumulated depreciation ¥-4.30 million Parent only
Intangible assets ¥1.0 billion Parent only
Cash and cash equivalents ¥4.7 billion Parent only
Cash and deposits ¥5.7 billion Parent only
Net assets ¥14.9 billion Parent only
Net assets ¥14.9 billion Parent only
Total assets ¥17.1 billion Parent only
Deferred tax assets ¥0.3 billion Parent only
Retained earnings brought forward ¥11.0 billion Parent only
Treasury stock ¥-2.8 billion Parent only
Valuation and translation adjustments ¥-25.93 million Parent only
Liabilities ¥2.2 billion Parent only
Liabilities and net assets ¥17.1 billion Parent only
Accounts payable - trade ¥0.4 billion Parent only
Allowance for doubtful accounts ¥-6.50 million Parent only
Allowance for doubtful accounts ¥-2.21 million Parent only
Capital surplus ¥3.4 billion Parent only
Legal capital surplus ¥0.8 billion Parent only
Capital stock ¥1.5 billion Parent only
Provision for bonuses ¥0.4 billion Parent only
Long-term prepaid expenses ¥36.99 million Parent only
Long term accounts payable other ¥0.2 billion Parent only
Long term guarantee deposited ¥14.49 million Parent only
Long term time deposits ¥1.0 billion Parent only
Electronically recorded monetary claims - operating ¥2.21 million Parent only
Telephone subscription right ¥6.50 million Parent only
Deposits received ¥23.36 million Parent only

Accounts unique to this company (4 items)

ItemValueConsolidated / Non-consolidated
Revenue ¥30.56 million Parent only
Revenue ¥28.58 million Parent only
Revenue ¥1.32 million Parent only
Revenue ¥1.6 billion Parent only

Statement of income (42 items)

ItemValueConsolidated / Non-consolidated
Other ¥23.50 million Parent only
Other ¥0.52 million Parent only
Other ¥0.9 billion Parent only
Cost of real estate rent ¥5.78 million Parent only
Dividends from surplus ¥-1.0 billion Parent only
Interest income ¥12.57 million Parent only
Rental income ¥28.23 million Parent only
Dividend income ¥12.41 million Parent only
Operating income ¥2.3 billion Parent only
Non-operating income ¥0.3 billion Parent only
Non-operating expenses ¥8.65 million Parent only
Net cash provided by (used in) operating activities ¥1.9 billion Parent only
Cost of sales ¥3.8 billion Parent only
Gross profit (loss) ¥7.2 billion Parent only
Net sales ¥11.0 billion Parent only
Net income (loss) ¥1.9 billion Parent only
Net income (loss) ¥1.9 billion Parent only
Directors' compensations ¥0.1 billion Parent only
Provision for directors' bonuses ¥32.00 million Parent only
Gain on sales of investment securities ¥0.1 billion Parent only
Net cash provided by (used in) investing activities ¥0.4 billion Parent only
Interest on securities ¥0.1 billion Parent only
Income taxes - current ¥0.8 billion Parent only
Income taxes ¥0.8 billion Parent only
Income taxes - deferred ¥-25.85 million Parent only
Depreciation ¥0.3 billion Parent only
Net increase (decrease) in cash and cash equivalents ¥0.8 billion Parent only
Welfare expenses ¥0.3 billion Parent only
Income (loss) before income taxes ¥2.7 billion Parent only
Income (loss) before income taxes ¥2.7 billion Parent only
Ordinary income ¥2.7 billion Parent only
Salaries and allowances ¥1.5 billion Parent only
Disposal of treasury stock ¥67.12 million Parent only
Purchase of treasury stock ¥-0.5 billion Parent only
Commission for purchase of treasury shares ¥1.04 million Parent only
Net cash provided by (used in) financing activities ¥-1.5 billion Parent only
Promotion expenses ¥0.9 billion Parent only
Selling, general and administrative expenses ¥4.9 billion Parent only
Rent expenses ¥0.2 billion Parent only
Bonuses ¥0.2 billion Parent only
Provision for bonuses ¥0.4 billion Parent only
Retirement benefit expenses ¥25.14 million Parent only

Statement of changes in equity (2 items)

ItemValueConsolidated / Non-consolidated
Total changes during the period ¥0.4 billion Parent only
Net changes in items other than shareholders' equity ¥-47.27 million Parent only

Statement of cash flows (26 items)

ItemValueConsolidated / Non-consolidated
Other ¥52.86 million Parent only
Other ¥-2.37 million Parent only
Increase decrease in notes and accounts payable trade ¥33.90 million Parent only
Interest and dividends income received ¥0.1 billion Parent only
Interest and dividend income ¥-0.1 billion Parent only
Decrease increase in notes and accounts receivable trade ¥49.19 million Parent only
Increase (decrease) in contract liabilities ¥-62.47 million Parent only
Subtotal ¥2.7 billion Parent only
Proceeds from collection of guarantee deposits ¥1.87 million Parent only
Payments for guarantee deposits ¥-24.16 million Parent only
Increase decrease in provision for directors bonuses ¥-4.00 million Parent only
Loss gain on investments in partnership ¥-18.64 million Parent only
Proceeds from redemption of investment securities ¥0.7 billion Parent only
Purchase of investment securities ¥-1.3 billion Parent only
Proceeds from sales of investment securities ¥1.4 billion Parent only
Loss (gain) on sales of long-term investment securities ¥-0.1 billion Parent only
Purchase of property plant and equipment ¥-11.24 million Parent only
Decrease in consumption taxes payable ¥-53.53 million Parent only
Increase (decrease) in accounts payable-other ¥-10.90 million Parent only
Income taxes refund (paid) ¥-0.9 billion Parent only
Depreciation ¥0.3 billion Parent only
Purchase of intangible assets ¥-0.5 billion Parent only
Regarding purchase of treasury stock ¥-0.5 billion Parent only
Increase (decrease) in provision for bonuses ¥36.00 million Parent only
Dividends ¥-1.0 billion Parent only
Decrease (increase) in long-term prepaid expenses ¥-4.94 million Parent only
Basic indicators
ItemValueConsolidated / Non-consolidatedSource
Net cash provided by (used in) operating activities ¥1.9 billion Parent onlyDisclosed
Dividend per share 67 Parent onlyDisclosed
Number of employees 392 Parent onlyDisclosed
Net assets ¥14.9 billion Parent onlyDisclosed
Net sales ¥11.0 billion Parent onlyDisclosed
Operating income ¥2.3 billion Parent onlyDisclosed
Ordinary income ¥2.7 billion Parent onlyDisclosed
Total assets ¥17.1 billion Parent onlyDisclosed
Operating margin 21.2%Parent onlyCalculated
Net margin Not disclosedNot applicableNot calculated (a required value is not disclosed)
Sales per employee 28110145 yenParent onlyCalculated
Total asset turnover 0.64 timesParent onlyCalculated
Net assets to total assets 87.0%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 21.2%　Operating income ÷ net sales 　＝ ¥2.3 billion ÷ ¥11.0 billion
    Operating income ÷ net sales. The denominator is Net sales (Parent only, Japanese GAAP).
  • Sales per employee 28,110,145 yen　Sales or operating revenue ÷ employees 　＝ ¥11.0 billion ÷ 392 people
    Sales or operating revenue ÷ employees. The denominator is Number of employees (Parent only, Japanese GAAP).
  • Total asset turnover 0.64 times　Sales or operating revenue ÷ total assets 　＝ ¥11.0 billion ÷ ¥17.1 billion
    Sales or operating revenue ÷ total assets. The denominator is Total assets (Parent only, Japanese GAAP).
  • Net assets to total assets 87%　Net assets ÷ total assets 　＝ ¥14.9 billion ÷ ¥17.1 billion
    Net assets ÷ total assets. The denominator is Total assets (Parent only, Japanese GAAP).

Company details

  • Representative　President, Representative Director, gBizINFO
  • Date of incorporation　gBizINFO · 48 years since incorporation

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

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

Long-term changes in performance

  • Revenue　Disclosed value for 2025 ÷ disclosed value for 2012

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.

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)

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.

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
  • 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)
  • Average temporary staff　Parent only, 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

Subsidy award information

  • Source: gBizINFO (Ministry of Economy, Trade and Industry). Subsidy award records published by each ministry, matched by corporate number gBizINFO (METI)

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 GAKUJO CO.,Ltd. on EDINET, the FSA’s disclosure system (free to read)
Corporate number: 3120001047728 / 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