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リガク・

リガク・ホールディングス株式会社

Company highlights

The largest holder on the register is Atom Investment, L.P.WALKERS CORPORATE LIMITED, 190 ELGIN AVENUE, GEORGE TOWN, GRAND CAYMAN KY1-9008, CAYMAN ISLANDS, at 42.1%.

Key figures

Period Jan 2025 to Dec 2025ConsolidatedIFRS

RevenueDisclosed ¥94.2B
Operating marginCalculated 17.7%
Net assets to total assetsCalculated 47.7%

Company profile

Securities code 268A / EDINET code E39892 / Precision Instruments / Fiscal year end December 31

昭島市松原町3丁目9-12/Capital stock ¥473 million
Address, capital stock, fiscal year end and industry: the FSA’s EDINET code list.

Company details
川上 潤 Representative

Tables scroll sideways

Disclosed data

Source: Annual Securities Report (Jan 2025 to Dec 2025) · filed 2026-03-24

Profitability ★★★★★position among all companies 17.7%
Growth (revenue, 3-year average) ★★★★★position among all companies 14.5%
Capital efficiency ★★★★☆position among all companies 13.4%

Business activities and revenue composition

Breakdown by business: not published

Revenue and profit

Amounts by account
GroupAccountAmountConsolidated / Non-consolidated
Selling, general and administrative expenses Selling general and administrative expenses IFRS ¥35.5 billion Consolidated
Employee benefit expenses sgaifrs ¥16.7 billion Consolidated
Depreciation and amortization ¥4.0 billion Consolidated
Other ¥1.6 billion Consolidated
Commission fees ¥1.2 billion Consolidated
Salaries and allowances ¥0.9 billion Parent only
Bonuses ¥0.4 billion Parent only
Directors' compensations ¥0.2 billion Parent only
Business consignment expenses ¥0.2 billion Parent only
Profit by stage Operating income ¥16.7 billion Consolidated
Net income ¥11.4 billion Consolidated
Ordinary income ¥7.5 billion Parent only

リガク・

Selling, general and administrative expenses

Period Jan 2025 to Dec 2025Source Annual securities reports

Selling general and administrative expenses IFRS ¥35.5 billion (59.3%)59%Employee benefit expenses sgaifrs ¥16.7 billion (27.9%)28%Depreciation and amortization ¥4.0 billion (6.6%)7%Other ¥1.6 billion (2.7%)Commission fees ¥1.2 billion (2.0%)Salaries and allowances ¥0.9 billion (1.5%)¥59.9B
  • Selling general and administrative expenses IFRS ¥35.5 billion
  • Employee benefit expenses sgaifrs ¥16.7 billion
  • Depreciation and amortization ¥4.0 billion
  • Other ¥1.6 billion
  • Commission fees ¥1.2 billion
  • Salaries and allowances ¥0.9 billion

Performance, financial position and capital allocation

Finance
47.7% Net assets to total assets Industry median 68.5% FY ending 12/2025 · consolidated / calculated
6.2% Return on assets (ROA)
¥238.45 Net assets per share
¥2.8 billion Free cash flow
¥185.2 billion Total assets
¥51.9 billion Goodwill (the part of the acquisition price above the net assets acquired)
Capital allocation
56.3% Cash conversion Industry median 90.1% FY ending 12/2025 · consolidated / calculated
8.2% Increase in working capital ★★★★★ position among all companies FY ending 12/2025 · consolidated / calculated
113.7% Property, plant and equipment purchases relative to depreciation ★★★★☆ position among all companies FY ending 12/2025 · consolidated / calculated
73.2% Return to shareholders ★★★★★ position among all companies FY ending 12/2025 · consolidated / calculated

Recent performance trends

Year-on-year comparison

Period 2021 to 2025Disclosed

Item20212022202320242025
Revenue (IFRS) Could not be retrieved ¥62.7B ¥79.9B ¥90.7B ¥94.2B
Year on year (%) Could not be retrieved comparison basis not confirmed +27.4%◆ +13.5% +3.9%
Ordinary income (loss) -¥4.4B Could not be retrieved Could not be retrieved Could not be retrieved Could not be retrieved
Change from prior year Could not be retrieved Could not be retrieved Could not be retrieved Could not be retrieved Could not be retrieved
Ordinary income (loss) as a share of Revenue (IFRS) Could not be retrieved Could not be retrieved Could not be retrieved Could not be retrieved Could not be retrieved
Change (percentage points) Could not be retrieved Could not be retrieved Could not be retrieved Could not be retrieved Could not be retrieved

Fiscal periods marked for changes

  • 2023Revenue (IFRS) year on year +27.4%

リガク・

Earnings and net assets per share over time

Unit yenSource Annual securities reports

60 40 20 0 4 years ago 3 years ago 2 years ago Last year This year Earnings per share yen 391 261 130 0 4 years ago 3 years ago 2 years ago Last year This year Net assets per share yen
Consolidated indicators (14 items)
Item4 years ago3 years ago2 years agoLast yearThis year
Revenue (IFRS) Could not be retrieved ¥62.7 billion ¥79.9 billion ¥90.7 billion ¥94.2 billion
Profit (loss) attributable to owners of parent (IFRS) Could not be retrieved ¥0.9 billion ¥10.9 billion ¥13.6 billion ¥11.4 billion
Comprehensive income attributable to owners of parent (IFRS) Could not be retrieved ¥3.1 billion ¥12.2 billion ¥16.4 billion ¥12.2 billion
Equity attributable to owners of parent (IFRS) Could not be retrieved ¥53.0 billion ¥65.3 billion ¥81.8 billion ¥88.4 billion
Total assets (IFRS) Could not be retrieved ¥148.5 billion ¥163.1 billion ¥177.5 billion ¥185.2 billion
Equity attributable to owners of parent per share (IFRS) Could not be retrieved 235.87 yen 290.09 yen 363.02 yen 391.01 yen
Basic earnings (loss) per share (IFRS) Could not be retrieved 4.06 yen 48.44 yen 60.44 yen 50.19 yen
Diluted earnings (loss) per share (IFRS) Could not be retrieved 4.06 yen 48.44 yen 59.01 yen 49.5 yen
Ratio of equity attributable to owners of parent (IFRS) Could not be retrieved 35.7% 40.1% 46.1% 47.7%
Return on equity attributable to owners of parent (IFRS) Could not be retrieved 1.8% 18.4% 18.5% 13.4%
Net cash provided by (used in) operating activities (IFRS) Could not be retrieved ¥7.4 billion ¥11.7 billion ¥14.6 billion ¥9.4 billion
Net cash provided by (used in) investing activities (IFRS) Could not be retrieved ¥-2.6 billion ¥-2.4 billion ¥-6.1 billion ¥-6.6 billion
Net cash provided by (used in) financing activities (IFRS) Could not be retrieved ¥-3.6 billion ¥-4.0 billion ¥-2.4 billion ¥-6.6 billion
Cash and cash equivalents (IFRS) Could not be retrieved ¥14.4 billion ¥20.5 billion ¥28.0 billion ¥24.3 billion
Parent only indicators (16 items)
Item4 years ago3 years ago2 years agoLast yearThis year
Net sales ¥0.9 billion ¥3.4 billion ¥4.4 billion Could not be retrieved Could not be retrieved
Operating revenue Could not be retrieved Could not be retrieved Could not be retrieved ¥6.8 billion ¥6.8 billion
Ordinary income (loss) ¥-4.4 billion ¥-1.5 billion ¥2.0 billion ¥3.0 billion ¥7.5 billion
Net income (loss) ¥-3.4 billion ¥-4.8 billion ¥2.0 billion ¥2.5 billion ¥7.1 billion
Capital stock ¥0.3 billion ¥0.4 billion ¥0.5 billion ¥0.5 billion ¥1.1 billion
Total number of issued shares (common stock) 1,120,683 shares 1,124,564 shares 1,126,343 shares 225,268,600 shares 230,375,000 shares
Net assets ¥52.2 billion ¥47.6 billion ¥49.8 billion ¥52.3 billion ¥53.9 billion
Total assets ¥117.2 billion ¥109.0 billion ¥107.6 billion ¥109.5 billion ¥115.4 billion
Net assets per share 46,567.29 yen 211.78 yen 220.83 yen 232.04 yen 238.45 yen
Dividend per share Could not be retrieved Could not be retrieved Could not be retrieved 3 yen 18.8 yen
Interim dividend per share Could not be retrieved Could not be retrieved Could not be retrieved Could not be retrieved 9.4 yen
Basic earnings (loss) per share -3,950.84 yen -21.35 yen 8.74 yen 11.22 yen 31.4 yen
Diluted earnings per share Could not be retrieved Could not be retrieved Could not be retrieved 10.95 yen 30.97 yen
Equity-to-asset ratio 44.5% 43.7% 46.2% 47.7% 46.7%
Return on equity Could not be retrieved Could not be retrieved 4.0% 5.0% 13.4%
Payout ratio Could not be retrieved Could not be retrieved Could not be retrieved 26.7% 59.9%

Dividend history

Source: reporting company’s key figures, annual securities reports · 2 years (2024 to 2025)Parent-onlyDisclosed

0 periods Consecutive increases (own definition) through FY ending 12/2025
1 periods Consecutive periods with dividends (site definition) through FY ending 12/2025
No comparison with the previous year Dividend growth (year on year)
Fewer than six years Dividend growth (5-year annual rate)
Fiscal yearAnnual dividend per share Of which interimPayout ratio (as reported, parent only) Flag
FY ending 12/2025 ¥18.8 ¥9.4 59.9%
FY ending 12/2024 ¥3 Could not be retrieved 26.7% Stock split or share consolidation noted

リガク・

Dividends per share over time

Unit yenSource Annual securities reports

19 13 6 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

31,510 Shareholders
63.19% Foreign holders (total) Industry median 15.54%
25.84% Individuals and others Industry median 36.26%

リガク・

Unit %Source Annual securities reports

  • Financial institutions8.57%
  • Securities firms1.14%
  • Other corporations1.24%
  • Foreign holders (institutions)63.17%
  • Foreign holders (individuals)0.02%
  • Individuals and others25.84%

Major shareholders

RankShareholderShareholding ratioShares held
1 Atom Investment, L.P.WALKERS CORPORATE LIMITED, 190 ELGIN AVENUE, GEORGE TOWN, GRAND CAYMAN KY1-9008, CAYMAN ISLANDS 42.08% 95,140,800
2 志村 晶 12.15% 27,476,600
3 日本マスタートラスト信託銀行株式会社(信託口) 6.44% 14,572,800
4 INDUS SELECT MASTER FUND, LTD.(常任代理人 香港上海銀行東京支店) 1.86% 4,212,600
5 株式会社日本カストディ銀行(信託口) 1.59% 3,604,400
6 NORTHERN TRUST CO.(AVFC) RE UKUC UCITS CLIENTS NON LENDING 10PCT TREATY ACCOUNT(常任代理人 香港上海銀行東京支店) 1.45% 3,280,500
7 INDUS JAPAN LONG ONLY MASTER FUND, LTD(常任代理人 香港上海銀行東京支店) 1.17% 2,650,000
8 GIC PRIVATE LIMITED - C(常任代理人 株式会社三菱UFJ銀行) 1.13% 2,565,453
9 ORBIS INSTITUTIONAL FUNDS LIMITED-ORBIS INSTITUTIONAL GLOBAL EQUITY (OFO) FUND(常任代理人 シティバンク、エヌ・エイ東京支店) 0.96% 2,173,200
10 NORTHERN TRUST CO.(AVFC) RE USL NON-TREATY CLIENTS ACCOUNT(常任代理人 香港上海銀行東京支店) 0.95% 2,158,600

Research and development expenses and capital expenditure

Source: R&D and capital expenditure sections, annual securities reports · 1 years (FY 2025)Disclosed

¥7.4 billion Research and development 7.8% of revenue (industry median 4.2%)
¥6.7 billion Capital expenditure 7.1% of revenue (industry median 5.7%)

Revenue scale in the same industry

リガク・

Source Annual securities reports of each company

Precision Instruments: 54 companies · revenue · largest first・each company’s latest fiscal year・Consolidated・Disclosed

  • 1 TERUMOFY Mar 2026 ¥1.1T
  • 2 OLYMPUSFY Mar 2026 ¥1.0T
  • 3 NIKONFY Mar 2026 ¥677.2B
  • … 10 companies
  • 14 メニコンFY Mar 2026 ¥125.6B
  • 15 Noritsu KokiFY Dec 2025 ¥119.2B
  • 16 リガク・This companyFY Dec 2025 ¥94.2B
  • 17 TamronFY Dec 2025 ¥85.1B
  • 18 NAKANISHIFY Dec 2025 ¥81.2B
  • … 36 companies

Workforce information

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

126 Employees (parent only) Industry median 392
48.4 Average age Industry median 43.2
9.5 years Average length of service Industry median 13.1 years
¥10.08 million Average annual salary Industry median ¥6.90 million
People and organisation
47.8¥ million Sales per employee Industry median 32.6¥ million FY ending 12/2025 · consolidated / calculated
¥8.48 million Operating income per employee
67.0% Wage gap between men and women
23.6% Women in managerial positions
57.1% Share of female employees
100.0% Men taking childcare leave
255 Average temporary staff

Administrative filings and published information

Workplace information filings

Filed 2026-06-25Disclosed

ItemValue
Employees 124
Share of managers who are women 30.2%

Audit and disclosure information

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

ItemValue
Audit firm PwCJapan有限責任監査法人
Audit fees (this year, total) ¥86.00 million
Non-audit fees (this year, total) Not applicable
Audit fees (this year, network firms) ¥73.00 million
Non-audit fees (this year, network firms) ¥8.00 million
Going concern note Cannot be determined
Accounting standard IFRS

See the book series →

Sources and methodology

Retrieved disclosed figures

Accounts and values from the annual securities report, by section

Major management indicators (5 years) (29 items)

ItemValueConsolidated / Non-consolidated
Net cash provided by (used in) operating activities (IFRS) ¥9.4 billion Consolidated
Basic earnings (loss) per share (IFRS) 50.19 yen Consolidated
Revenue (IFRS) ¥94.2 billion Consolidated
Diluted earnings (loss) per share (IFRS) 49.5 yen Consolidated
Profit (loss) attributable to owners of parent (IFRS) ¥11.4 billion Consolidated
Comprehensive income attributable to owners of parent (IFRS) ¥12.2 billion Consolidated
Net cash provided by (used in) investing activities (IFRS) ¥-6.6 billion Consolidated
Cash and cash equivalents (IFRS) ¥24.3 billion Consolidated
Total assets (IFRS) ¥185.2 billion Consolidated
Equity attributable to owners of parent (IFRS) ¥88.4 billion Consolidated
Return on equity attributable to owners of parent (IFRS) 13.4% Consolidated
Ratio of equity attributable to owners of parent (IFRS) 47.7% Consolidated
Net cash provided by (used in) financing activities (IFRS) ¥-6.6 billion Consolidated
Equity attributable to owners of parent per share (IFRS) 391.01 yen Consolidated
Dividend per share 18.8 yen Parent only
Operating revenue ¥6.8 billion Parent only
Net income (loss) ¥7.1 billion Parent only
Diluted earnings per share 30.97 yen Parent only
Total number of issued shares (common stock) 230,375,000 shares Parent only
Net assets ¥53.9 billion Parent only
Ordinary income (loss) ¥7.5 billion Parent only
Total assets ¥115.4 billion Parent only
Return on equity 13.4% Parent only
Equity-to-asset ratio 46.7% Parent only
Capital stock ¥1.1 billion Parent only
Payout ratio 59.9% Parent only
Interim dividend per share 9.4 yen Parent only
Basic earnings (loss) per share 31.4 yen Parent only
Net assets per share 238.45 yen Parent only

Accounts unique to this company (9 items)

ItemValueConsolidated / Non-consolidated
Revenue ¥52.9 billion Consolidated
Revenue ¥16.7 billion Consolidated
Revenue ¥9.00 million Consolidated
Revenue ¥0.3 billion Consolidated
Revenue ¥1.00 million Consolidated
Revenue ¥0.2 billion Consolidated
Revenue ¥21.00 million Consolidated
Revenue ¥13.00 million Parent only
Revenue ¥0 Parent only

Employees (10 items)

ItemValueConsolidated / Non-consolidated
Number of employees 1,971 people Consolidated
Number of employees 1,971 people Consolidated
Wage gap between men and women (all employees) 67.0% Parent only
Average length of service (years) 9.5 years Parent only
Average annual salary ¥10.08 million Parent only
Average age (years) 48.4 years old Parent only
Number of employees 126 people Parent only
Number of employees 126 people Parent only
Wage gap between men and women (regular employees) 68.5% Parent only
Wage gap between men and women (non-regular employees) 95.0% Parent only

Other disclosed items (7 items)

ItemValueConsolidated / Non-consolidated
Average number of temporary employees 255 people Consolidated
Average number of temporary employees 255 people Consolidated
Rate of male employees taking childcare leave (all employees) 100.0% Parent only
Average number of temporary employees 6 people Parent only
Average number of temporary employees 6 people Parent only
Total return on the share price index 213.2% Parent only
Ratio of female employees in managerial positions 23.6% Parent only

Shares (8 items)

ItemValueConsolidated / Non-consolidated
Number of shares held 157,834,953 shares Consolidated
Total number of shares held treasury shares etc 4,304,101 shares Consolidated
Number of shares 230,375,000 shares Consolidated
Shareholding ratio treasury shares etc 1.9% Consolidated
Shareholding ratio 69.8% Consolidated
Number of shares held in own name treasury shares etc 4,304,101 shares Consolidated
Number of voting rights 2,260,461 units Consolidated
Total shareholder return 135.7% Parent only

Research and development (1 items)

ItemValueConsolidated / Non-consolidated
Research and development expenses ¥7.4 billion Consolidated

Property and facilities (1 items)

ItemValueConsolidated / Non-consolidated
Capital expenditures ¥6.7 billion Consolidated

Audit (6 items)

ItemValueConsolidated / Non-consolidated
Fees for audit and attestation services - reporting company ¥86.00 million Consolidated
Fees for audit and attestation services - total ¥73.00 million Consolidated
Fees for audit and attestation services - total ¥86.00 million Consolidated
Fees for audit and attestation services - consolidated subsidiaries ¥73.00 million Consolidated
Fees for non-audit services - total ¥8.00 million Consolidated
Non audit fees consolidated subsidiaries network firms ¥8.00 million Consolidated

Balance sheet (122 items)

ItemValueConsolidated / Non-consolidated
Other ¥-0.2 billion Consolidated
Other ¥0.4 billion Consolidated
Other ¥0.3 billion Consolidated
Other current liabilities clifrs ¥1.1 billion Consolidated
Other current assets caifrs ¥2.7 billion Consolidated
Other components of equity IFRS ¥7.0 billion Consolidated
Other financial liabilities ¥0.9 billion Consolidated
Other financial liabilities ¥0 Consolidated
Other financial assets ¥0.3 billion Consolidated
Other non current assets ncaifrs ¥92.00 million Consolidated
Goodwill ¥59.1 billion Consolidated
Goodwill ¥-7.2 billion Consolidated
Goodwill IFRS ¥51.9 billion Consolidated
Goodwill IFRS ¥51.9 billion Consolidated
Software ¥-0.6 billion Consolidated
Software ¥1.8 billion Consolidated
Software IFRS ¥1.2 billion Consolidated
Lease obligations ¥1.3 billion Consolidated
Lease obligations ¥5.3 billion Consolidated
Work in process ¥10.4 billion Consolidated
Right of use assets IFRS ¥6.4 billion Consolidated
Retained earnings IFRS ¥36.5 billion Consolidated
Raw materials ¥7.5 billion Consolidated
Merchandise and finished goods ¥3.1 billion Consolidated
Trademarks accumulated amortization and impairment losses IFRS ¥-0 Consolidated
Trademarks acquisition cost IFRS ¥8.8 billion Consolidated
Trademarks IFRS ¥8.8 billion Consolidated
Trade and other payables clifrs ¥11.7 billion Consolidated
Trade and other receivables caifrs ¥28.4 billion Consolidated
Land ¥4.5 billion Consolidated
Land IFRS ¥4.5 billion Consolidated
Contract liabilities ¥5.0 billion Consolidated
Contract liabilities ¥1.3 billion Consolidated
Tools, furniture and fixtures ¥9.7 billion Consolidated
Tools, furniture and fixtures ¥-3.7 billion Consolidated
Tools, furniture and fixtures ¥6.0 billion Consolidated
Buildings and structures ¥9.7 billion Consolidated
Buildings and structures ¥-2.0 billion Consolidated
Buildings and structures IFRS ¥7.7 billion Consolidated
Construction in progress ¥1.5 billion Consolidated
Construction in progress IFRS ¥1.5 billion Consolidated
Provisions clifrs ¥0.8 billion Consolidated
Employee benefit expenses ¥4.1 billion Consolidated
Employee benefit expenses ¥0.2 billion Consolidated
Technical assets ¥-4.5 billion Consolidated
Technical assets ¥9.6 billion Consolidated
Technology based intangible assets IFRS ¥5.1 billion Consolidated
Property, plant and equipment ¥30.7 billion Consolidated
Property, plant and equipment ¥-8.1 billion Consolidated
Property plant and equipment IFRS ¥22.6 billion Consolidated
Property plant and equipment IFRS ¥22.6 billion Consolidated
Income taxes payable ¥1.8 billion Consolidated
Inventories ¥20.9 billion Consolidated
Inventories ¥20.9 billion Consolidated
Machinery, equipment and vehicles ¥5.5 billion Consolidated
Machinery, equipment and vehicles ¥-2.4 billion Consolidated
Machinery and vehicles IFRS ¥3.0 billion Consolidated
Total current liabilities IFRS ¥33.6 billion Consolidated
Current assets IFRS ¥76.3 billion Consolidated
Intangible assets accumulated amortization and impairment losses IFRS ¥-10.0 billion Consolidated
Intangible assets acquisition cost IFRS ¥36.5 billion Consolidated
Intangible assets IFRS ¥26.5 billion Consolidated
Intangible assets IFRS ¥26.5 billion Consolidated
Cash and cash equivalents (IFRS) ¥24.3 billion Consolidated
Cash and cash equivalents (IFRS) ¥24.3 billion Consolidated
Bonds and borrowings clifrs ¥6.9 billion Consolidated
Bonds and borrowings nclifrs ¥48.7 billion Consolidated
Net assets ¥88.4 billion Consolidated
Net assets ¥88.4 billion Consolidated
Total assets ¥185.2 billion Consolidated
Deferred tax liabilities IFRS ¥7.7 billion Consolidated
Deferred tax assets IFRS ¥1.0 billion Consolidated
Treasury shares IFRS ¥-4.0 billion Consolidated
Equity attributable to owners of parent (IFRS) ¥88.4 billion Consolidated
Liabilities and equity IFRS ¥185.2 billion Consolidated
Liabilities IFRS ¥96.8 billion Consolidated
Capital surplus IFRS ¥47.8 billion Consolidated
Share capital IFRS ¥1.1 billion Consolidated
Non current labilities IFRS ¥63.2 billion Consolidated
Non current assets IFRS ¥108.9 billion Consolidated
Customer relationships accumulated amortization and impairment losses IFRS ¥-4.7 billion Consolidated
Customer relationships acquisition cost IFRS ¥15.3 billion Consolidated
Customer relationships IFRS ¥10.6 billion Consolidated
Other ¥23.00 million Parent only
Other capital surplus ¥35.3 billion Parent only
Retained earnings ¥9.0 billion Parent only
Prepaid expenses ¥0.2 billion Parent only
Non-current liabilities ¥48.7 billion Parent only
Non-current assets ¥111.4 billion Parent only
Guarantee deposits ¥85.00 million Parent only
Investments and other assets ¥111.4 billion Parent only
Subscription rights to shares ¥3.00 million Parent only
Accounts receivable - other ¥1.0 billion Parent only
Income taxes payable ¥0.2 billion Parent only
Accrued expenses ¥0.4 billion Parent only
Accounts payable - other ¥0.8 billion Parent only
Shareholders' equity ¥53.9 billion Parent only
Current liabilities ¥12.8 billion Parent only
Current assets ¥4.0 billion Parent only
Cash and deposits ¥0.5 billion Parent only
Short-term loans payable ¥6.4 billion Parent only
Short-term loans receivable with resale agreement ¥2.2 billion Parent only
Net assets ¥53.9 billion Parent only
Net assets ¥53.9 billion Parent only
Total assets ¥115.4 billion Parent only
Deferred gains or losses on hedges ¥9.00 million Parent only
Deferred tax assets ¥0.1 billion Parent only
Retained earnings brought forward ¥9.0 billion Parent only
Treasury stock ¥-4.0 billion Parent only
Valuation and translation adjustments ¥9.00 million Parent only
Liabilities ¥61.5 billion Parent only
Liabilities and net assets ¥115.4 billion Parent only
Capital surplus ¥47.8 billion Parent only
Legal capital surplus ¥12.5 billion Parent only
Capital stock ¥1.1 billion Parent only
Provision for bonuses ¥85.00 million Parent only
Long-term loans payable ¥48.7 billion Parent only
Long-term prepaid expenses ¥1.00 million Parent only
Long-term loans receivable ¥15.2 billion Parent only
Shares of subsidiaries and associates ¥96.1 billion Parent only
Deposits received ¥23.00 million Parent only
Current portion of long-term loans payable ¥4.9 billion Parent only

Statement of income (90 items)

ItemValueConsolidated / Non-consolidated
Other ¥19.00 million Consolidated
Other ¥0.1 billion Consolidated
Other ¥3.5 billion Consolidated
Other ¥0 Consolidated
Other ¥1.6 billion Consolidated
Equity instruments designated as measured at fair value through other comprehensive income dividend income IFRS ¥0 Consolidated
Other comprehensive income IFRS ¥0.8 billion Consolidated
Other comprehensive income IFRS ¥0.8 billion Consolidated
Other income IFRS ¥0.1 billion Consolidated
Other income IFRS ¥0.1 billion Consolidated
Other expenses IFRS ¥0.7 billion Consolidated
Other expenses IFRS ¥0.7 billion Consolidated
Financial liabilities measured at amortized cost ¥1.0 billion Consolidated
Financial assets measured at amortized cost ¥0.4 billion Consolidated
Raw materials and consumables used IFRS ¥26.1 billion Consolidated
Operating income ¥16.7 billion Consolidated
Net cash provided by (used in) operating activities ¥9.4 billion Consolidated
Exchange differences on translation of foreign operations net of tax items that may be reclassified to profit or loss ociifrs ¥0.8 billion Consolidated
Basic earnings loss per share IFRS 50.19 yen Consolidated
Cost of sales IFRS ¥41.3 billion Consolidated
Cost of sales IFRS ¥41.3 billion Consolidated
Gross profit IFRS ¥52.9 billion Consolidated
Net sales ¥94.2 billion Consolidated
Diluted earnings loss per share IFRS 49.5 yen Consolidated
Research and development expenditure recognized as expense during period IFRS ¥7.4 billion Consolidated
Profit loss IFRS ¥11.4 billion Consolidated
Profit loss IFRS ¥11.4 billion Consolidated
Profit loss IFRS ¥11.4 billion Consolidated
Profit loss IFRS ¥11.4 billion Consolidated
Comprehensive income (IFRS) ¥12.2 billion Consolidated
Comprehensive income (IFRS) ¥12.2 billion Consolidated
Comprehensive income (IFRS) ¥12.2 billion Consolidated
Net income ¥11.4 billion Consolidated
Employee benefit expenses cosifrs ¥9.3 billion Consolidated
Employee benefit expenses sgaifrs ¥16.7 billion Consolidated
Total transactions with owners IFRS ¥-5.5 billion Consolidated
Net cash provided by (used in) investing activities (IFRS) ¥-6.6 billion Consolidated
Commission fees ¥1.2 billion Consolidated
Exercise of share acquisition rights ssifrs ¥1.3 billion Consolidated
Business consignment expenses ¥0.5 billion Consolidated
Income tax expense IFRS ¥4.6 billion Consolidated
Depreciation and amortization ¥1.1 billion Consolidated
Depreciation and amortization ¥4.0 billion Consolidated
Impairment loss ¥23.00 million Consolidated
Foreign exchange loss IFRS ¥0.6 billion Consolidated
Net increase decrease in cash and cash equivalents IFRS ¥-3.7 billion Consolidated
Effect of exchange rate changes on cash and cash equivalents IFRS ¥0.1 billion Consolidated
Total of items that may be reclassified to profit or loss ociifrs ¥0.8 billion Consolidated
Profit loss before tax IFRS ¥16.0 billion Consolidated
Profit loss before tax IFRS ¥16.0 billion Consolidated
Purchase of treasury stock ¥-4.0 billion Consolidated
Decrease increase in finished goods and work in process IFRS ¥0.7 billion Consolidated
Comprehensive income attributable to owners of parent IFRS ¥12.2 billion Consolidated
Net cash provided by (used in) financing activities (IFRS) ¥-6.6 billion Consolidated
Sales commissions IFRS ¥3.5 billion Consolidated
Selling general and administrative expenses IFRS ¥35.5 billion Consolidated
Selling general and administrative expenses IFRS ¥35.5 billion Consolidated
Dividendsofsurplus ¥-2.8 billion Consolidated
Finance income IFRS ¥0.4 billion Consolidated
Finance income IFRS ¥0.4 billion Consolidated
Finance costs IFRS ¥1.1 billion Consolidated
Finance costs IFRS ¥1.1 billion Consolidated
Miscellaneous income IFRS ¥86.00 million Consolidated
Miscellaneous losses IFRS ¥32.00 million Consolidated
Other ¥0 Parent only
Other ¥48.00 million Parent only
Dividends from surplus ¥-2.8 billion Parent only
Interest income ¥0.2 billion Parent only
Dividend income ¥6.2 billion Parent only
Operating income ¥2.5 billion Parent only
Operating revenue ¥6.8 billion Parent only
Non-operating income ¥6.4 billion Parent only
Non-operating expenses ¥1.4 billion Parent only
Operating expenses ¥4.2 billion Parent only
Net income (loss) ¥7.1 billion Parent only
Net income (loss) ¥7.1 billion Parent only
Directors' compensations ¥0.2 billion Parent only
Interest expenses ¥1.1 billion Parent only
Commission fees ¥0.6 billion Parent only
Exercise of subscription rights to shares ¥1.3 billion Parent only
Business consignment expenses ¥0.2 billion Parent only
Income taxes - current ¥0.4 billion Parent only
Income taxes ¥0.4 billion Parent only
Income taxes - deferred ¥-10.00 million Parent only
Foreign exchange losses ¥0.2 billion Parent only
Income (loss) before income taxes ¥7.5 billion Parent only
Ordinary income ¥7.5 billion Parent only
Salaries and allowances ¥0.9 billion Parent only
Purchase of treasury stock ¥-4.0 billion Parent only
Bonuses ¥0.4 billion Parent only

Statement of cash flows (31 items)

ItemValueConsolidated / Non-consolidated
Other ¥-10.00 million Consolidated
Other ¥-0.4 billion Consolidated
Repayments of lease obligations ¥-1.2 billion Consolidated
Interest received ¥0.4 billion Consolidated
Interest paid ope cfifrs ¥-1.1 billion Consolidated
Interest and dividend income ¥-0.4 billion Consolidated
Increase (decrease) in trade and other payables ¥1.8 billion Consolidated
Decrease (increase) in trade and other receivables ¥-8.0 billion Consolidated
Increase (decrease) in contract liabilities ¥-1.3 billion Consolidated
Subtotal ¥14.7 billion Consolidated
Increase (decrease) in provisions ¥-0.2 billion Consolidated
Interest expenses ¥1.1 billion Consolidated
Proceeds from collection of leasehold deposits and guarantee deposits inv cfifrs ¥6.00 million Consolidated
Payments for leasehold deposits and guarantee deposits inv cfifrs ¥-52.00 million Consolidated
Proceeds from issuance of subscription rights to share ¥1.3 billion Consolidated
Purchase of property plant and equipment inv cfifrs ¥-5.8 billion Consolidated
Proceeds from sale of property plant and equipment inv cfifrs ¥81.00 million Consolidated
Loss gain on sale and retirement of property plant and equipment and intangible assets ope cfifrs ¥65.00 million Consolidated
Decrease (increase) in inventories ¥0.3 billion Consolidated
Income taxes paid ope cfifrs ¥-4.6 billion Consolidated
Depreciation and amortization ¥5.1 billion Consolidated
Impairment losses reversal of impairment losses ope cfifrs ¥23.00 million Consolidated
Foreign exchange loss (gain) ¥0.3 billion Consolidated
Purchase of intangible assets inv cfifrs ¥-0.8 billion Consolidated
Proceeds from short term borrowings fin cfifrs ¥2.0 billion Consolidated
Regarding purchase of treasury stock ¥-4.0 billion Consolidated
Dividends received ¥0 Consolidated
Dividends ¥-2.8 billion Consolidated
Finance income and expenses, net ¥21.00 million Consolidated
Proceeds from long term borrowings fin cfifrs ¥2.2 billion Consolidated
Repayments of long term borrowings fin cfifrs ¥-4.0 billion Consolidated

Statement of changes in equity (2 items)

ItemValueConsolidated / Non-consolidated
Total changes during the period ¥1.6 billion Parent only
Net changes in items other than shareholders' equity ¥-3.00 million Parent only
Basic indicators
ItemValueConsolidated / Non-consolidatedSource
Net cash provided by (used in) operating activities ¥9.4 billion ConsolidatedDisclosed
Dividend per share 19 Parent onlyDisclosed
Number of employees 1,971 ConsolidatedDisclosed
Net assets ¥88.4 billion ConsolidatedDisclosed
Net sales ¥94.2 billion ConsolidatedDisclosed
Operating income ¥16.7 billion ConsolidatedDisclosed
Operating revenue ¥6.8 billion Parent onlyDisclosed
Ordinary income ¥7.5 billion Parent onlyDisclosed
Net income ¥11.4 billion ConsolidatedDisclosed
Total assets ¥185.2 billion ConsolidatedDisclosed
Operating margin 17.7%ConsolidatedCalculated
Net margin 12.1%ConsolidatedCalculated
Sales per employee 47789447 yenConsolidatedCalculated
Total asset turnover 0.51 timesConsolidatedCalculated
Net assets to total assets 47.7%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 17.7% Operating income ÷ net sales  = ¥16.7 billion ÷ ¥94.2 billion
    Operating income ÷ net sales. The denominator is Net sales (Consolidated, IFRS).
  • Net margin 12.1% Net income ÷ net sales  = ¥11.4 billion ÷ ¥94.2 billion
    Net income ÷ net sales. The denominator is Net sales (Consolidated, IFRS).
  • Sales per employee 47,789,447 yen Sales or operating revenue ÷ employees  = ¥94.2 billion ÷ 1,971 people
    Sales or operating revenue ÷ employees. The denominator is Number of employees (Consolidated, Japanese GAAP).
  • Total asset turnover 0.51 times Sales or operating revenue ÷ total assets  = ¥94.2 billion ÷ ¥185.2 billion
    Sales or operating revenue ÷ total assets. The denominator is Total assets (Consolidated, IFRS).
  • Net assets to total assets 47.7% Net assets ÷ total assets  = ¥88.4 billion ÷ ¥185.2 billion
    Net assets ÷ total assets. The denominator is Total assets (Consolidated, IFRS).

Company details

  • Representative President, Representative Director, gBizINFO

Business activities and revenue composition

  • Breakdown by business: machine transcription of segment information (business divisions used in disclosures) in the annual securities report. No table where segment sales differ from the disclosed total by more than 1%, or where the company reports a single business

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 Parent only
  • 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) 59% 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
  • Increase in working capital (increase in trade receivables + increase in inventories) ÷ net sales (or operating revenue)。Trade receivables up ¥8.0 billion + inventories down ¥0.3 billion, over net sales ¥94.2 billion
  • Property, plant and equipment purchases relative to depreciation Purchase of property, plant and equipment ÷ depreciation。Purchase of property, plant and equipment ¥5.8 billion, over depreciation ¥5.1 billion
  • Return to shareholders (dividends paid + purchase of treasury stock) ÷ net cash provided by operating activities。Dividends paid ¥2.8 billion + purchase of treasury stock ¥4.0 billion, over operating cash flow ¥9.4 billion

Year-on-year comparison

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

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

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 Precision Instruments 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 Precision Instruments that disclose the item (industries with at least 5 companies only).

Revenue scale in the same industry

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

Workforce information

  • All four: the reporting company (parent-only), as disclosed in the employee section of the annual securities report. Employees across the consolidated group: 1,971 (a different scope, kept apart from the four above). Industry median: the middle value among companies in Precision Instruments 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 その他
  • Men taking childcare leave Reporting company (parent only)
  • 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 リガク・ホールディングス株式会社 on EDINET, the FSA’s disclosure system (free to read)
Corporate number: 7010001214351 / Accounting standard: IFRS

  • 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