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NJS

NJS Co.,Ltd.

Company highlights

The largest segment by revenue is Domestic operations, at 92.2% of the total.

Key figures

Period Jan 2025 to Dec 2025ConsolidatedJapanese GAAP

RevenueDisclosed ¥24.9B
Operating marginCalculated 13.1%
Net assets to total assetsCalculated 81.4%

Company profile

Securities code 2325 / EDINET code E05299 / Services / Fiscal year end December 31

港区芝五丁目34番2号/Capital stock ¥520 million
Address, capital stock, fiscal year end and industry: the FSA’s EDINET code list.

Official website: https://www.njs.co.jp/
Official website: gBizINFO (Ministry of Economy, Trade and Industry).

Company details
村上雅亮 Representative
9/3/1951 Date of incorporation
13 Consolidated subsidiaries

Tables scroll sideways

Disclosed data

Source: Annual Securities Report (Jan 2025 to Dec 2025) · filed 2026-03-30

Profitability ★★★★★position among all companies 13.1%
Growth (revenue, 4-year average) ★★★☆☆position among all companies 6.5%
Capital efficiency ★★★☆☆position among all companies 8.0%

Business activities and revenue composition

NJS

Revenue and profit by business segment

Period Jan 2025 to Dec 2025Source Annual securities reportsConsolidated・Disclosed

Domestic op…Domestic operations Sales 92.2% 92% Overseas op…Overseas operations Sales 7.8% 8%
BusinessNet sales to external customers Operating income
This yearShareLast year This yearMarginLast year
Domestic operations ¥22.9 billion 92.2% ¥20.2 billion ¥3.5 billion 15.2% ¥3.1 billion
Overseas operations ¥1.9 billion 7.8% ¥2.4 billion ¥-0.2 billion -11.3% ¥-0.1 billion
Total of the businesses ¥24.9 billion100.0%

Revenue and profit

NJS

Period Jan 2025 to Dec 2025Source Annual securities reports

Net sales and operating revenue ¥24.9B 100% Cost of sales ¥14.8B 59% Selling, general and administrative expenses ¥6.8B 27% Operating income ¥3.3B 13%
Amounts by account
GroupAccountAmountConsolidated / Non-consolidated
Selling, general and administrative expenses Salaries and allowances ¥1.9 billion Consolidated
Other ¥1.8 billion Consolidated
Research and development expenses ¥0.9 billion Consolidated
Legal and employee benefits expenses ¥0.5 billion Consolidated
Bonuses ¥0.5 billion Consolidated
Directors' compensations ¥0.3 billion Consolidated
Rent expenses ¥0.3 billion Consolidated
Traveling and transportation expenses ¥0.2 billion Consolidated
Provision for bonuses ¥0.2 billion Consolidated
Depreciation ¥0.1 billion Consolidated
Amortization of goodwill ¥61.36 million Consolidated
Provision of allowance for doubtful accounts ¥31.52 million Consolidated
Retirement benefit expenses ¥29.25 million Consolidated
Provision for shareholder benefit program ¥22.80 million Consolidated
Provision for management board incentive plan trust ¥11.01 million Consolidated
Provision for directors' retirement benefits ¥2.40 million Consolidated
Profit by stage Gross profit (loss) ¥10.1 billion Consolidated
Ordinary income ¥3.4 billion Consolidated
Operating income ¥3.3 billion Consolidated
Net income ¥2.2 billion Consolidated

NJS

Selling, general and administrative expenses

Period Jan 2025 to Dec 2025Source Annual securities reports

Salaries and allowances ¥1.9 billion (27.7%)28%Other ¥1.8 billion (25.7%)26%Research and development expenses ¥0.9 billion (13.6%)14%Legal and employee benefits expenses ¥0.5 billion (7.2%)7%Bonuses ¥0.5 billion (7.1%)7%Directors' compensations ¥0.3 billion (4.4%)Other (not itemized) ¥1.0 billion (14.2%)14%¥6.8B
  • Salaries and allowances ¥1.9 billion
  • Other ¥1.8 billion
  • Research and development expenses ¥0.9 billion
  • Legal and employee benefits expenses ¥0.5 billion
  • Bonuses ¥0.5 billion
  • Directors' compensations ¥0.3 billion
  • Other (not itemized) ¥1.0 billion

Performance, financial position and capital allocation

Finance
81.4% Net assets to total assets Industry median 55.2% FY ending 12/2025 · consolidated / calculated
6.2% Return on assets (ROA)
¥2,993.41 Net assets per share
¥1.1 billion Free cash flow
¥35.1 billion Total assets
¥0.5 billion Goodwill (the part of the acquisition price above the net assets acquired)
Capital allocation
63.7% Cash conversion Industry median 106.7% FY ending 12/2025 · consolidated / calculated
86.8% Property, plant and equipment purchases relative to depreciation ★★★☆☆ position among all companies FY ending 12/2025 · consolidated / calculated
46.0% Return to shareholders ★★★★☆ position among all companies FY ending 12/2025 · consolidated / calculated
-4.8% Extraordinary gains and losses relative to ordinary profit ★★☆☆☆ position among all companies FY ending 12/2025 · consolidated / calculated
13.7% Investment securities to net assets ★★★★☆ position among all companies FY ending 12/2025 · consolidated / calculated

Long-term changes in performance

Period 2012 to 2025Disclosed

Revenue ×1.83 from 2012 to 2025

NJS

Long-term revenue, profit and asset trends

Period 2012 to 2025Source Annual securities reportsDisclosed

Mark on the chart
25 17 8 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 -4.1 points 2014 Ordinary income (loss) as a share of revenue +2.9 points 2015 Net sales year on year +20.1% 2016 Ordinary income (loss) as a share of revenue -5.5 points 2017 Ordinary income (loss) as a share of revenue +2.4 points 2018 Ordinary income (loss) as a share of revenue +8.3 points 2019 Ordinary income (loss) as a share of revenue -2.5 points 2022 Ordinary income (loss) as a share of revenue -4.3 points 2023 Ordinary income (loss) as a share of revenue -2.7 points 2024 Ordinary income (loss) as a share of revenue +6.2 points 25Latest value 2025 25¥ billion 25Highest in the period shown 2025 25¥ billion 14Lowest in the period shown 2012 14¥ billion ¥ billion

NJS

Recent performance trends

Source Annual securities reports

25 17 8 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 ¥19.3B ¥19.2B ¥22.0B ¥22.6B ¥24.9B
Year on year (%) +1.9% -0.4% +14.5% +2.6% +10.0%
Ordinary income (loss) ¥2.9B ¥2.0B ¥1.7B ¥3.1B ¥3.4B
Change from prior year +14.0% -29.6% -15.3% +84.3% +7.8%
Ordinary income (loss) as a share of Net sales 14.8% 10.5% 7.7% 13.9% 13.6%
Change (percentage points) +1.6 points -4.3 points◆ -2.7 points◆ +6.2 points◆ -0.3 points

Fiscal periods marked for changes

Earlier fiscal periods (7)
  • 2013Ordinary income (loss) as a share of revenue -4.1 points
  • 2014Ordinary income (loss) as a share of revenue +2.9 points
  • 2015Net sales year on year +20.1%
  • 2016Ordinary income (loss) as a share of revenue -5.5 points
  • 2017Ordinary income (loss) as a share of revenue +2.4 points
  • 2018Ordinary income (loss) as a share of revenue +8.3 points
  • 2019Ordinary income (loss) as a share of revenue -2.5 points
  • 2022Ordinary income (loss) as a share of revenue -4.3 points
  • 2023Ordinary income (loss) as a share of revenue -2.7 points
  • 2024Ordinary income (loss) as a share of revenue +6.2 points

NJS

Earnings and net assets per share over time

Unit yenSource Annual securities reports

229 153 76 0 4 years ago 3 years ago 2 years ago Last year This year Earnings per share yen 2,993 1,996 998 0 4 years ago 3 years ago 2 years ago Last year This year Net assets per share yen

NJS

Return on equity over time

Unit %Source Annual securities reports

9 6 3 0 4 years ago 3 years ago 2 years ago Last year This year Return on equity (ROE, %)
Consolidated indicators (14 items)
Item4 years ago3 years ago2 years agoLast yearThis year
Net sales ¥19.3 billion ¥19.2 billion ¥22.0 billion ¥22.6 billion ¥24.9 billion
Ordinary income (loss) ¥2.9 billion ¥2.0 billion ¥1.7 billion ¥3.1 billion ¥3.4 billion
Net income (loss) attributable to owners of parent ¥1.9 billion ¥1.7 billion ¥2.0 billion ¥2.1 billion ¥2.2 billion
Comprehensive income ¥1.9 billion ¥1.9 billion ¥2.2 billion ¥2.6 billion ¥3.3 billion
Net assets ¥21.5 billion ¥23.1 billion ¥24.6 billion ¥26.2 billion ¥28.6 billion
Total assets ¥27.5 billion ¥28.2 billion ¥29.5 billion ¥31.1 billion ¥35.1 billion
Net assets per share 2,250.65 yen 2,413.81 yen 2,566.9 yen 2,745.57 yen 2,993.41 yen
Basic earnings (loss) per share 202.4 yen 181.03 yen 209.33 yen 222.22 yen 229.24 yen
Equity-to-asset ratio 78.0% 81.7% 83.0% 83.9% 81.2%
Return on equity 9.3% 7.8% 8.4% 8.4% 8.0%
Net cash provided by (used in) operating activities ¥0.2 billion ¥2.0 billion ¥1.6 billion ¥1.8 billion ¥2.1 billion
Net cash provided by (used in) investing activities ¥-0.6 billion ¥-1.0 billion ¥2.4 billion ¥-0.4 billion ¥-1.0 billion
Net cash provided by (used in) financing activities ¥-0.6 billion ¥-0.9 billion ¥-0.8 billion ¥-1.0 billion ¥-1.0 billion
Cash and cash equivalents ¥13.5 billion ¥14.0 billion ¥17.2 billion ¥17.7 billion ¥17.8 billion
Parent only indicators (14 items)
Item4 years ago3 years ago2 years agoLast yearThis year
Net sales ¥17.5 billion ¥16.9 billion ¥18.6 billion ¥19.2 billion ¥19.9 billion
Ordinary income (loss) ¥2.7 billion ¥1.9 billion ¥1.5 billion ¥3.0 billion ¥3.2 billion
Net income (loss) ¥1.8 billion ¥1.5 billion ¥1.9 billion ¥2.0 billion ¥2.1 billion
Capital stock ¥0.5 billion ¥0.5 billion ¥0.5 billion ¥0.5 billion ¥0.5 billion
Total number of issued shares (common stock) 10,048,000 shares 10,048,000 shares 10,048,000 shares 10,048,000 shares 10,048,000 shares
Net assets ¥20.9 billion ¥21.7 billion ¥23.1 billion ¥24.5 billion ¥26.9 billion
Total assets ¥26.7 billion ¥26.5 billion ¥27.8 billion ¥29.4 billion ¥32.1 billion
Net assets per share 2,191.61 yen 2,271.98 yen 2,425.62 yen 2,574.39 yen 2,820.01 yen
Dividend per share 65 yen 75 yen 85 yen 95 yen 105 yen
Interim dividend per share 30 yen 35 yen 40 yen 45 yen 50 yen
Basic earnings (loss) per share 191.74 yen 157.03 yen 203.44 yen 207.29 yen 220.43 yen
Equity-to-asset ratio 78.4% 81.7% 83.4% 83.5% 83.7%
Return on equity 9.0% 7.0% 8.7% 8.3% 8.2%
Payout ratio 33.9% 47.8% 41.8% 46.0% 47.8%

Dividend history

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

8 periods Consecutive increases (own definition) through FY ending 12/2025
12 periods Consecutive periods with dividends (site definition) through FY ending 12/2025
+10.5% Dividend growth (year on year)
+13.8% Dividend growth (5-year annual rate)
Fiscal yearAnnual dividend per share Of which interimPayout ratio (as reported, parent only) Flag
FY ending 12/2025 ¥105 ¥50 47.8%
FY ending 12/2024 ¥95 ¥45 46.0%
FY ending 12/2023 ¥85 ¥40 41.8%
FY ending 12/2022 ¥75 ¥35 47.8%
FY ending 12/2021 ¥65 ¥30 33.9%
FY ending 12/2020 ¥55 ¥25 33.6%
FY ending 12/2019 ¥50 ¥25 31.6%
FY ending 12/2018 ¥45 ¥20 24.6%
FY ending 12/2017 ¥40 ¥20 54.5%
FY ending 12/2016 ¥44 ¥22 68.7%
FY ending 12/2015 ¥44 ¥22 47.1%
FY ending 12/2014 ¥40 ¥20 39.5%
FY ending 12/2013 ¥40 ¥20 49.7% Stock split or share consolidation noted
FY ending 12/2012 ¥4,400 ¥2,200 64.8%

NJS

Dividends per share over time

Unit yenSource Annual securities reports

105 70 35 0 4 years ago 3 years ago 2 years ago Last year This year Dividend per share yen

Shareholder composition

As of 2025-12-31Disclosed

Share ownership by holder category

5,008 Shareholders
10.18% Foreign holders (total) Industry median 3.64%
36.16% Individuals and others Industry median 52.53%

NJS

Unit %Source Annual securities reports

  • Financial institutions12.32%
  • Securities firms0.78%
  • Other corporations40.57%
  • Foreign holders (institutions)10.17%
  • Foreign holders (individuals)0.01%
  • Individuals and others36.16%

Major shareholders

RankShareholderShareholding ratioShares held
1 日本ヒューム株式会社 35.76% 3,420,000
2 NOMURA PB NOMINEES LIMITED OMNIBUS-M AGAIN (CASHPB)(常任代理人 野村證券株式会社) 6.27% 600,000
3 株式会社日本カストディ銀行(信託口) 6.23% 596,000
4 日本マスタートラスト信託銀行株式会社(信託口) 4.27% 407,900
5 USB AG SG-05460017(常任代理人 シティバンク、エヌ・エイ東京支店) 2.78% 265,800
6 ブルーブルームキャピタル株式会社 2.63% 251,400
7 株式会社MAプラットフォーム 2.63% 251,300
8 NJS社員持株会 2.12% 202,400
9 重田 康光 1.47% 140,900
10 大迫 英子 1.07% 102,400

Research and development expenses and capital expenditure

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

¥0.9 billion Research and development 3.7% of revenue (industry median 0.3%)
¥0.7 billion Capital expenditure 2.7% of revenue (industry median 2.3%)
Fiscal year Research and development Capital expenditure
FY ending 12/2025 ¥0.9 billion ¥0.7 billion
FY ending 12/2020 ¥0.7 billion ¥0.2 billion

Research and development expenses and capital expenditure by segment (FY ending 12/2025)

Segment Capital expenditure
Domestic operations ¥0.6 billion
Overseas operations ¥25.07 million

Revenue scale in the same industry

NJS

Source Annual securities reports of each company

Services: 671 companies · revenue · largest first・each company’s latest fiscal year・Consolidated・Disclosed

Workforce information

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

659 Employees (parent only) Industry median 130
42.0 Average age Industry median 38.8
15.0 years Average length of service Industry median 6.6 years
¥8.49 million Average annual salary Industry median ¥5.89 million
People and organisation
16.9¥ million Sales per employee Industry median 24.2¥ million FY ending 12/2025 · consolidated / calculated
¥2.22 million Operating income per employee
61.9% Wage gap between men and women
2.4% Women in managerial positions
21.7% Share of female employees
86.6% Men taking childcare leave
Men 629
Women 234
Employees by gender
5 / 230 Female managers
775 Average temporary staff

Administrative filings and published information

Workplace information filings

Filed 2026-05-28Disclosed

ItemValue
Employees 863
Childcare leave taken, men
Scope: 正社員
85.7%
Childcare leave taken, women
Scope: 正社員
100%
Share of managers who are women 2.2%

Audit and disclosure information

Annual securities report, year ended 2025-12-31Disclosed

ItemValue
Audit firm 東陽監査法人
Audit fees (this year, total) ¥40.00 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) (28 items)

ItemValueConsolidated / Non-consolidated
Comprehensive income ¥3.3 billion Consolidated
Net cash provided by (used in) operating activities ¥2.1 billion Consolidated
Net sales ¥24.9 billion Consolidated
Net cash provided by (used in) investing activities ¥-1.0 billion Consolidated
Cash and cash equivalents ¥17.8 billion Consolidated
Net assets ¥28.6 billion Consolidated
Ordinary income (loss) ¥3.4 billion Consolidated
Total assets ¥35.1 billion Consolidated
Return on equity 8.0% Consolidated
Equity-to-asset ratio 81.2% Consolidated
Net income (loss) attributable to owners of parent ¥2.2 billion Consolidated
Net cash provided by (used in) financing activities ¥-1.0 billion Consolidated
Basic earnings (loss) per share 229.24 yen Consolidated
Net assets per share 2,993.41 yen Consolidated
Dividend per share 105 yen Parent only
Net sales ¥19.9 billion Parent only
Net income (loss) ¥2.1 billion Parent only
Total number of issued shares (common stock) 10,048,000 shares Parent only
Net assets ¥26.9 billion Parent only
Ordinary income (loss) ¥3.2 billion Parent only
Total assets ¥32.1 billion Parent only
Return on equity 8.2% Parent only
Equity-to-asset ratio 83.7% Parent only
Capital stock ¥0.5 billion Parent only
Payout ratio 47.8% Parent only
Interim dividend per share 50 yen Parent only
Basic earnings (loss) per share 220.43 yen Parent only
Net assets per share 2,820.01 yen Parent only

Employees (12 items)

ItemValueConsolidated / Non-consolidated
Number of employees 1,471 people Consolidated
Number of employees 1,471 people Consolidated
Wage gap between men and women (all employees) 61.9% Parent only
Average length of service (years) 15 years Parent only
Average length of service months 0 months Parent only
Average annual salary ¥8.49 million Parent only
Average age (years) 42 years old Parent only
Average age months 7 months Parent only
Number of employees 659 people Parent only
Number of employees 659 people Parent only
Wage gap between men and women (regular employees) 70.8% Parent only
Wage gap between men and women (non-regular employees) 72.8% Parent only

Other disclosed items (11 items)

ItemValueConsolidated / Non-consolidated
Net sales to external customers ¥24.9 billion Consolidated
Average number of temporary employees 775 people Consolidated
Average number of temporary employees 775 people Consolidated
Increase in property plant and equipment and intangible assets ¥1.6 billion Consolidated
Depreciation ¥0.4 billion Consolidated
Number of consolidated subsidiaries 13 companies Consolidated
Rate of male employees taking childcare leave (all employees) 86.6% Parent only
Average number of temporary employees 256 people Parent only
Average number of temporary employees 256 people Parent only
Total return on the share price index 213.2% Parent only
Ratio of female employees in managerial positions 2.4% Parent only

Shares (16 items)

ItemValueConsolidated / Non-consolidated
Total of dividends received equity securities other than those not listed investment equity securities held for pure investment reporting company ¥12.53 million Consolidated
Number of shares held 6,238,100 shares Consolidated
Total number of shares held treasury shares etc 484,600 shares Consolidated
Number of issues whose number of shares increased shares not listed investment shares held for purposes other than pure investment reporting company 1 issues Consolidated
Total acquisition cost for increased shares shares not listed investment shares held for purposes other than pure investment reporting company ¥13.50 million Consolidated
Number of shares 10,048,000 shares Consolidated
Shareholding ratio treasury shares etc 4.8% Consolidated
Shareholding ratio 65.2% Consolidated
Number of shares held in own name treasury shares etc 484,600 shares Consolidated
Total of valuation gain (loss) ¥0.4 billion Consolidated
Number of voting rights 95,506 units Consolidated
Carrying amount on the balance sheet ¥24.61 million Consolidated
Book value equity securities other than those not listed investment equity securities held for pure investment reporting company ¥0.5 billion Consolidated
Number of issues 6 issues Consolidated
Number of issues 1 issues Consolidated
Total shareholder return 270.7% Parent only

Research and development (1 items)

ItemValueConsolidated / Non-consolidated
Research and development expenses ¥0.9 billion Consolidated

Property and facilities (1 items)

ItemValueConsolidated / Non-consolidated
Capital expenditures ¥0.7 billion Consolidated

Audit (2 items)

ItemValueConsolidated / Non-consolidated
Fees for audit and attestation services - reporting company ¥40.00 million Consolidated
Fees for audit and attestation services - total ¥40.00 million Consolidated

Balance sheet (126 items)

ItemValueConsolidated / Non-consolidated
Other ¥47.33 million Consolidated
Other ¥1.3 billion Consolidated
Other ¥2.7 billion Consolidated
Other ¥0.6 billion Consolidated
Valuation difference on available-for-sale securities ¥2.3 billion Consolidated
Goodwill ¥0.5 billion Consolidated
Software ¥0.8 billion Consolidated
Retained earnings ¥26.2 billion Consolidated
Notes receivable - trade ¥1.44 million Consolidated
Provision for loss on order received ¥75.62 million Consolidated
Non-current liabilities ¥1.0 billion Consolidated
Non-current assets ¥8.0 billion Consolidated
Land ¥0.3 billion Consolidated
Contract liabilities ¥0.5 billion Consolidated
Tools, furniture and fixtures ¥1.0 billion Consolidated
Tools, furniture and fixtures ¥0.3 billion Consolidated
Buildings and structures ¥1.0 billion Consolidated
Buildings and structures, net ¥0.8 billion Consolidated
Provision for management board incentive plan trust-NCL ¥61.17 million Consolidated
Provision for directors' retirement benefits ¥7.09 million Consolidated
Investments and other assets ¥5.3 billion Consolidated
Investment securities ¥3.9 billion Consolidated
Property, plant and equipment ¥1.4 billion Consolidated
Costs on uncompleted services ¥1.0 billion Consolidated
Income taxes payable ¥0.6 billion Consolidated
Provision for shareholder benefit program ¥30.37 million Consolidated
Shareholders' equity ¥26.1 billion Consolidated
Accounts payable operating specific ¥0.8 billion Consolidated
Machinery and equipment ¥0.1 billion Consolidated
Machinery and equipment, net ¥8.72 million Consolidated
Current liabilities ¥5.5 billion Consolidated
Current assets ¥27.1 billion Consolidated
Accumulated depreciation ¥-0.8 billion Consolidated
Accumulated depreciation ¥-0.2 billion Consolidated
Accumulated depreciation ¥-0.1 billion Consolidated
Accumulated depreciation ¥-31.21 million Consolidated
Foreign currency translation adjustment ¥30.72 million Consolidated
Intangible assets ¥1.3 billion Consolidated
Cash and cash equivalents ¥17.8 billion Consolidated
Cash and deposits ¥17.8 billion Consolidated
Net assets ¥28.6 billion Consolidated
Net assets ¥28.6 billion Consolidated
Total assets ¥35.1 billion Consolidated
Total assets ¥35.1 billion Consolidated
Deferred tax liabilities ¥0.1 billion Consolidated
Deferred tax assets ¥22.41 million Consolidated
Treasury stock ¥-0.9 billion Consolidated
Valuation and translation adjustments ¥2.4 billion Consolidated
Liabilities ¥6.5 billion Consolidated
Liabilities and net assets ¥35.1 billion Consolidated
Allowance for doubtful accounts ¥-59.70 million Consolidated
Allowance for doubtful accounts ¥-44.08 million Consolidated
Capital surplus ¥0.3 billion Consolidated
Capital stock ¥0.5 billion Consolidated
Asset retirement obligations ¥0.1 billion Consolidated
Provision for bonuses ¥0.8 billion Consolidated
Vehicle and delivery equipment ¥52.26 million Consolidated
Vehicles, net ¥21.06 million Consolidated
Remeasurements of defined benefit plans ¥94.17 million Consolidated
Net defined benefit liability ¥0.6 billion Consolidated
Long-term loans receivable ¥0.1 billion Consolidated
Telephone subscription right ¥21.70 million Consolidated
Non-controlling interests ¥69.87 million Consolidated
Current portion of long-term loans payable ¥0.69 million Consolidated
Other ¥69.23 million Parent only
Other ¥16.00 million Parent only
Other ¥0.2 billion Parent only
Valuation difference on available-for-sale securities ¥2.3 billion Parent only
Software ¥0.6 billion Parent only
Lease obligations ¥21.11 million Parent only
Lease obligations ¥10.15 million Parent only
General reserve ¥13.2 billion Parent only
Retained earnings ¥24.6 billion Parent only
Legal retained earnings ¥38.50 million Parent only
Prepaid expenses ¥0.1 billion Parent only
Provision for loss on order received ¥75.62 million Parent only
Non-current liabilities ¥0.8 billion Parent only
Non-current assets ¥9.3 billion Parent only
Land ¥0.3 billion Parent only
Contract liabilities ¥0.4 billion Parent only
Accounts receivable - completed service contracts ¥2.0 billion Parent only
Tools, furniture and fixtures ¥0.2 billion Parent only
Buildings, net ¥0.7 billion Parent only
Provision for management board incentive plan trust-NCL ¥61.17 million Parent only
Investments and other assets ¥7.5 billion Parent only
Investment securities ¥0.8 billion Parent only
Lease and guarantee deposits ¥0.6 billion Parent only
Property, plant and equipment ¥1.2 billion Parent only
Costs on uncompleted services ¥65.63 million Parent only
Income taxes payable ¥0.5 billion Parent only
Accrued consumption taxes ¥0.3 billion Parent only
Accrued expenses ¥0.2 billion Parent only
Accounts payable - other ¥0.9 billion Parent only
Provision for shareholder benefit program ¥30.37 million Parent only
Shareholders' equity ¥24.6 billion Parent only
Accounts payable operating specific ¥0.9 billion Parent only
Structures, net ¥10.06 million Parent only
Machinery and equipment, net ¥0 Parent only
Current liabilities ¥4.4 billion Parent only
Current assets ¥22.8 billion Parent only
Intangible assets ¥0.7 billion Parent only
Cash and deposits ¥15.4 billion Parent only
Net assets ¥26.9 billion Parent only
Net assets ¥26.9 billion Parent only
Total assets ¥32.1 billion Parent only
Deferred tax liabilities ¥0.3 billion Parent only
Retained earnings brought forward ¥11.4 billion Parent only
Treasury stock ¥-0.9 billion Parent only
Valuation and translation adjustments ¥2.3 billion Parent only
Liabilities ¥5.2 billion Parent only
Liabilities and net assets ¥32.1 billion Parent only
Allowance for doubtful accounts ¥-59.70 million Parent only
Capital surplus ¥0.3 billion Parent only
Legal capital surplus ¥0.3 billion Parent only
Capital stock ¥0.5 billion Parent only
Asset retirement obligations ¥0.1 billion Parent only
Provision for bonuses ¥0.8 billion Parent only
Vehicle and delivery equipment ¥0.10 million Parent only
Provision for retirement benefits ¥0.3 billion Parent only
Long-term prepaid expenses ¥8.03 million Parent only
Long term accounts payable other ¥13.15 million Parent only
Shares of subsidiaries and associates ¥5.8 billion Parent only
Loans receivable to subsidiaries and affiliates ¥12.18 million Parent only
Long-term loans receivable from subsidiaries and affiliates ¥0.3 billion Parent only
Telephone subscription right ¥17.00 million Parent only
Deposits received ¥0.3 billion Parent only

Accounts unique to this company (12 items)

ItemValueConsolidated / Non-consolidated
Revenue ¥3.0 billion Consolidated
Revenue ¥4.8 billion Consolidated
Revenue ¥35.00 million Consolidated
Revenue ¥20.15 million Consolidated
Revenue ¥-1.2 billion Consolidated
Revenue ¥-0.1 billion Consolidated
Revenue ¥44.47 million Consolidated
Revenue ¥0.2 billion Consolidated
Revenue ¥0.5 billion Consolidated
Revenue ¥4.9 billion Parent only
Revenue ¥35.00 million Parent only
Revenue ¥20.15 million Parent only

Statement of income (100 items)

ItemValueConsolidated / Non-consolidated
Other ¥37.97 million Consolidated
Other ¥1.33 million Consolidated
Other ¥1.69 million Consolidated
Other ¥1.8 billion Consolidated
Other comprehensive income ¥1.1 billion Consolidated
Valuation difference on available for sale securities net of tax ¥1.2 billion Consolidated
Amortization of goodwill ¥61.36 million Consolidated
Amortization of goodwill ¥61.36 million Consolidated
Dividends from surplus ¥-1.0 billion Consolidated
Comprehensive income ¥3.3 billion Consolidated
Interest income ¥44.33 million Consolidated
Dividend income ¥54.12 million Consolidated
Operating income ¥3.3 billion Consolidated
Operating income ¥3.3 billion Consolidated
Non-operating income ¥0.1 billion Consolidated
Non-operating expenses ¥18.47 million Consolidated
Net cash provided by (used in) operating activities ¥2.1 billion Consolidated
Gain on sales of non-current assets ¥0.31 million Consolidated
Loss on sales and retirement of noncurrent assets ¥3.66 million Consolidated
Cost of sales ¥14.8 billion Consolidated
Gross profit (loss) ¥10.1 billion Consolidated
Net sales ¥24.9 billion Consolidated
Net sales ¥24.9 billion Consolidated
Net income ¥2.2 billion Consolidated
Net income ¥2.2 billion Consolidated
Net income (loss) ¥2.2 billion Consolidated
Net income (loss) ¥2.2 billion Consolidated
Directors' compensations ¥0.3 billion Consolidated
Provision for management board incentive plan trust-SGA ¥11.01 million Consolidated
Provision for directors' retirement benefits ¥2.40 million Consolidated
Net cash provided by (used in) investing activities ¥-1.0 billion Consolidated
Interest expenses ¥0.02 million Consolidated
Traveling and transportation expenses ¥0.2 billion Consolidated
Head office relocation expenses ¥0.2 billion Consolidated
Provision for shareholder benefit program ¥22.80 million Consolidated
Income taxes - current ¥1.0 billion Consolidated
Income taxes ¥1.0 billion Consolidated
Income taxes - deferred ¥48.23 million Consolidated
Legal and employee benefits expenses ¥0.5 billion Consolidated
Depreciation ¥0.1 billion Consolidated
Foreign exchange losses ¥17.12 million Consolidated
Foreign currency translation adjustment net of tax ¥-77.73 million Consolidated
Extraordinary income ¥38.94 million Consolidated
Extraordinary loss ¥0.2 billion Consolidated
Effect of exchange rate change on cash and cash equivalents ¥-8.05 million Consolidated
Net increase (decrease) in cash and cash equivalents ¥0.1 billion Consolidated
Research and development expenses ¥0.9 billion Consolidated
Research and development expenses ¥0.9 billion Consolidated
Income (loss) before income taxes ¥3.2 billion Consolidated
Income (loss) before income taxes ¥3.2 billion Consolidated
Ordinary income ¥3.4 billion Consolidated
Salaries and allowances ¥1.9 billion Consolidated
Purchase of treasury stock ¥-0.43 million Consolidated
Comprehensive income attributable to owners of parent ¥3.3 billion Consolidated
Net cash provided by (used in) financing activities ¥-1.0 billion Consolidated
Selling, general and administrative expenses ¥6.8 billion Consolidated
Provision of allowance for doubtful accounts ¥31.52 million Consolidated
Rent expenses ¥0.3 billion Consolidated
Gain on reversal of asset retirement obligation-EI ¥36.94 million Consolidated
Bonuses ¥0.5 billion Consolidated
Provision for bonuses ¥0.2 billion Consolidated
Remeasurements of defined benefit plans net of tax ¥16.08 million Consolidated
Retirement benefit expenses ¥29.25 million Consolidated
Comprehensive income attributable to non-controlling interests ¥2.42 million Consolidated
Net income (loss) attributable to non-controlling interests ¥2.42 million Consolidated
Other ¥21.52 million Parent only
Dividends from surplus ¥-1.0 billion Parent only
Interest income ¥33.17 million Parent only
Rent income ¥9.57 million Parent only
Dividend income ¥54.03 million Parent only
Operating income ¥3.1 billion Parent only
Non-operating income ¥0.1 billion Parent only
Non-operating expenses ¥16.44 million Parent only
Loss on sales and retirement of noncurrent assets ¥0.48 million Parent only
Cost of sales ¥11.2 billion Parent only
Gross profit (loss) ¥8.7 billion Parent only
Net sales ¥19.9 billion Parent only
Net income (loss) ¥2.1 billion Parent only
Net income (loss) ¥2.1 billion Parent only
Provision for management board incentive plan trust-SGA ¥11.01 million Parent only
Interest on securities ¥3.13 million Parent only
Head office relocation expenses ¥0.1 billion Parent only
Provision for shareholder benefit program ¥22.80 million Parent only
Income taxes - current ¥0.9 billion Parent only
Income taxes ¥1.0 billion Parent only
Income taxes - deferred ¥50.91 million Parent only
Depreciation ¥66.61 million Parent only
Foreign exchange losses ¥15.32 million Parent only
Extraordinary income ¥35.83 million Parent only
Extraordinary loss ¥0.2 billion Parent only
Research and development expenses ¥0.9 billion Parent only
Income (loss) before income taxes ¥3.1 billion Parent only
Ordinary income ¥3.2 billion Parent only
Salaries and allowances ¥1.5 billion Parent only
Purchase of treasury stock ¥-0.43 million Parent only
Selling, general and administrative expenses ¥5.6 billion Parent only
Gain on reversal of asset retirement obligation-EI ¥35.83 million Parent only
Provision for bonuses ¥0.2 billion Parent only
Retirement benefit expenses ¥18.68 million Parent only
Other ¥1.12 million Parent only

Statement of changes in equity (4 items)

ItemValueConsolidated / Non-consolidated
Total changes during the period ¥2.4 billion Consolidated
Net changes in items other than shareholders' equity ¥1.1 billion Consolidated
Total changes during the period ¥2.4 billion Parent only
Net changes in items other than shareholders' equity ¥1.2 billion Parent only

Statement of cash flows (33 items)

ItemValueConsolidated / Non-consolidated
Other ¥0.8 billion Consolidated
Other ¥30.67 million Consolidated
Other ¥-13.80 million Consolidated
Amortization of goodwill ¥61.36 million Consolidated
Interest expenses paid ¥-0.03 million Consolidated
Interest and dividends income received ¥96.89 million Consolidated
Interest and dividend income ¥-98.44 million Consolidated
Loss gain on sales and retirement of noncurrent assets ¥3.35 million Consolidated
Increase (decrease) in contract liabilities ¥0.3 billion Consolidated
Payments into time deposits ¥-0.2 billion Consolidated
Subtotal ¥3.1 billion Consolidated
Purchase of investment securities ¥-13.50 million Consolidated
Proceeds from sales and redemption of investment securities ¥10.00 million Consolidated
Loss on compensation for damage ¥35.00 million Consolidated
Compensation for damage paid ¥-35.00 million Consolidated
Interest expenses ¥0.02 million Consolidated
Proceeds from collection of lease and guarantee deposits ¥0.3 billion Consolidated
Payments for lease and guarantee deposits ¥-0.4 billion Consolidated
Purchase of property plant and equipment ¥-0.4 billion Consolidated
Proceeds from sales of property plant and equipment ¥0.06 million Consolidated
Decrease in consumption taxes payable ¥-0.2 billion Consolidated
Income taxes paid ¥-1.1 billion Consolidated
Depreciation ¥0.4 billion Consolidated
Foreign exchange loss (gain) ¥11.95 million Consolidated
Purchase of intangible assets ¥-0.3 billion Consolidated
Regarding purchase of treasury stock ¥-0.43 million Consolidated
Payments of loans receivable ¥-0.1 billion Consolidated
Collection of loans receivable ¥66.40 million Consolidated
Increase (decrease) in allowance for doubtful accounts ¥19.60 million Consolidated
Increase (decrease) in provision for bonuses ¥-1.68 million Consolidated
Increase (decrease) in net defined benefit liability ¥-0.2 billion Consolidated
Payments for acquisition in subsidiaries resulting in change in scope of consolidation ¥-0.2 billion Consolidated
Dividends ¥-1.0 billion Consolidated
Basic indicators
ItemValueConsolidated / Non-consolidatedSource
Net cash provided by (used in) operating activities ¥2.1 billion ConsolidatedDisclosed
Dividend per share 105 Parent onlyDisclosed
Number of employees 1,471 ConsolidatedDisclosed
Net assets ¥28.6 billion ConsolidatedDisclosed
Net sales ¥24.9 billion ConsolidatedDisclosed
Operating income ¥3.3 billion ConsolidatedDisclosed
Ordinary income ¥3.4 billion ConsolidatedDisclosed
Net income ¥2.2 billion ConsolidatedDisclosed
Total assets ¥35.1 billion ConsolidatedDisclosed
Operating margin 13.1%ConsolidatedCalculated
Net margin 8.8%ConsolidatedCalculated
Sales per employee 16896218 yenConsolidatedCalculated
Total asset turnover 0.71 timesConsolidatedCalculated
Net assets to total assets 81.4%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 13.1% Operating income ÷ net sales  = ¥3.3 billion ÷ ¥24.9 billion
    Operating income ÷ net sales. The denominator is Net sales (Consolidated, Japanese GAAP).
  • Net margin 8.8% Net income ÷ net sales  = ¥2.2 billion ÷ ¥24.9 billion
    Net income ÷ net sales. The denominator is Net sales (Consolidated, Japanese GAAP).
  • Sales per employee 16,896,218 yen Sales or operating revenue ÷ employees  = ¥24.9 billion ÷ 1,471 people
    Sales or operating revenue ÷ employees. The denominator is Number of employees (Consolidated, Japanese GAAP).
  • Total asset turnover 0.71 times Sales or operating revenue ÷ total assets  = ¥24.9 billion ÷ ¥35.1 billion
    Sales or operating revenue ÷ total assets. The denominator is Total assets (Consolidated, Japanese GAAP).
  • Net assets to total assets 81.4% Net assets ÷ total assets  = ¥28.6 billion ÷ ¥35.1 billion
    Net assets ÷ total assets. The denominator is Total assets (Consolidated, Japanese GAAP).

Company details

  • Representative President, Representative Director, gBizINFO
  • Date of incorporation gBizINFO · 75 years since incorporation
  • Consolidated subsidiaries Annual Securities Report

Revenue and profit by business segment

  • Source: segment information, Annual Securities Report (Jan 2025 to Dec 2025) · Consolidated · Net sales to external customers · filed 2026-03-30
  • Share: against the total of Net sales to external customers disclosed by business (100%). Adjustments, corporate, eliminations and “other” left out as they are not businesses (so no match with company-wide Net sales to external customers). Margin: calculated against the Net sales to external customers on the same row“報告セグメント計” in the segment information of the annual securities report: ¥24.9 billion. Gap against this table’s total (the part not listed as a business, such as “other”) within 1%The account may differ from “Revenue” at the top of this pageProfit share: not shown (one or more loss-making businesses)

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
  • Goodwill (the part of the acquisition price above the net assets acquired) 2% of net 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
  • Property, plant and equipment purchases relative to depreciation Purchase of property, plant and equipment ÷ depreciation。Purchase of property, plant and equipment ¥0.4 billion, over depreciation ¥0.4 billion
  • Return to shareholders (dividends paid + purchase of treasury stock) ÷ net cash provided by operating activities。Dividends paid ¥1.0 billion + purchase of treasury stock ¥0.43 million, over operating cash flow ¥2.1 billion
  • Extraordinary gains and losses relative to ordinary profit (extraordinary income − extraordinary loss) ÷ ordinary income。Extraordinary income ¥38.94 million − extraordinary loss ¥0.2 billion, over ordinary income ¥3.4 billion
  • Investment securities to net assets Investment securities ÷ net assets。Investment securities ¥3.9 billion, over net assets ¥28.6 billion

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. 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)

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 Services that disclose the item (industries with at least 5 companies only). Segment names and order: the same as the segment table above. Group-wide research and adjustments mean segment figures may not add up to the company-wide amount.

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: 1,471 (a different scope, kept apart from the four above). 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)
  • Share of female employees gBizINFO, covering 正社員
  • Men taking childcare leave Reporting company (parent only)
  • Employees by gender gBizINFO
  • Female managers gBizINFO: 5 women among 230 managers
  • 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 NJS Co.,Ltd. on EDINET, the FSA’s disclosure system (free to read)
Corporate number: 6011101045308 / 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