Ano Kaisha no Shikumi
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b-style holdings,Inc.

Company highlights

The largest segment by revenue is Staffing and employment business, at 55.5% of the total.

Key figures

Period Apr 2025 to Mar 2026ConsolidatedJapanese GAAP

RevenueDisclosed ¥12.0B
Operating marginCalculated 1.6%
Net assets to total assetsCalculated 33.9%

Company profile

Securities code 302A / EDINET code E40215 / Services / Fiscal year end end of March

新宿区西新宿６－１８－１／Capital stock ¥310 million
Address, capital stock, fiscal year end and industry: the FSA’s EDINET code list.

Company details
三原 邦彦 Representative
4 Consolidated subsidiaries

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Disclosed data

Source: Annual Securities Report (Apr 2025 to Mar 2026) · filed 2026-06-22

Profitability ★☆☆☆☆position among all companies 1.6%
Growth (revenue, 3-year average) ★★★☆☆position among all companies 5.6%
Capital efficiency ★★☆☆☆position among all companies 4.0%

Business activities and revenue composition

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Revenue and profit by business segment

Period Apr 2025 to Mar 2026Source Annual securities reportsConsolidated・Disclosed

SalesProfit Staffing an…Staffing and employment business Sales 55.5% 55% Profit 16.6% 17% Media busin…Media business Sales 36.9% 37% Profit 79.7% 80% DX businessDX business Sales 7.7% 8% Profit 3.8% 4%
BusinessNet sales to external customers Operating income
This yearShareLast year This yearShareMarginLast year
Staffing and employment business ¥6.7 billion 55.5% ¥6.9 billion ¥0.3 billion 16.6% 4.3% ¥0.4 billion
Media business ¥4.4 billion 36.9% ¥3.5 billion ¥1.4 billion 79.7% 30.7% ¥1.1 billion
DX business ¥0.9 billion 7.7% ¥0.8 billion ¥64.13 million 3.8% 7.0% ¥75.55 million
Total of the businesses ¥12.0 billion100.0% ¥1.7 billion 100.0%

Revenue and profit

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Period Apr 2025 to Mar 2026Source Annual securities reports

Net sales and operating revenue ¥12.0B　100% Cost of sales ¥6.1B　51% Selling, general and administrative expenses ¥5.7B　47% Operating income ¥0.2B　2%
Amounts by account
GroupAccountAmountConsolidated / Non-consolidated
Selling, general and administrative expenses Payrolls and allowances ¥1.2 billion Consolidated
Promotion expenses ¥0.9 billion Consolidated
Business consignment expenses ¥0.3 billion Parent only
Depreciation ¥0.1 billion Parent only
Directors' compensations ¥0.1 billion Parent only
Rents ¥0.1 billion Parent only
Provision for bonuses ¥95.03 million Consolidated
Retirement benefit expenses ¥42.58 million Consolidated
Provision of allowance for doubtful accounts ¥1.99 million Consolidated
Amortization of goodwill ¥1.40 million Consolidated
Profit by stage Gross profit (loss) ¥5.9 billion Consolidated
Operating income ¥0.2 billion Consolidated
Ordinary income ¥0.2 billion Consolidated
Net income ¥51.48 million Consolidated

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Selling, general and administrative expenses

Period Apr 2025 to Mar 2026Source Annual securities reports

Payrolls and allowances ¥1.2 billion (21.0%)21%Promotion expenses ¥0.9 billion (15.5%)16%Business consignment expenses ¥0.3 billion (4.6%)Depreciation ¥0.1 billion (2.3%)Directors' compensations ¥0.1 billion (2.0%)Rents ¥0.1 billion (1.8%)Other (not itemized) ¥3.0 billion (52.8%)53%¥5.7B
  • Payrolls and allowances　¥1.2 billion
  • Promotion expenses　¥0.9 billion
  • Business consignment expenses　¥0.3 billion
  • Depreciation　¥0.1 billion
  • Directors' compensations　¥0.1 billion
  • Rents　¥0.1 billion
  • Other (not itemized)　¥3.0 billion

Performance, financial position and capital allocation

Finance
33.9% Net assets to total assets Industry median 55.2% FY ending 3/2026 · consolidated / calculated
1.3% Return on assets (ROA)
¥451.91 Net assets per share
¥-0.3 billion Free cash flow
¥3.9 billion Total assets
¥16.60 million Goodwill (the part of the acquisition price above the net assets acquired)
Capital allocation
-62.5% Cash conversion Industry median 106.7% FY ending 3/2026 · consolidated / calculated
15.4% Property, plant and equipment purchases relative to depreciation ★☆☆☆☆ position among all companies FY ending 3/2026 · consolidated / calculated
2.0% Investment securities to net assets ★☆☆☆☆ position among all companies FY ending 3/2026 · consolidated / calculated

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Recent performance trends

Source Annual securities reports

12 8 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 2022 to 2026Disclosed

Item20222023202420252026
Net sales ¥0.9B ¥10.2B ¥10.8B ¥11.2B ¥12.0B
Year on year (%) Could not be retrieved comparison basis not confirmed +6.2% +3.6% +7.1%
Ordinary income (loss) -¥0.0B ¥0.2B ¥0.2B ¥0.3B ¥0.2B
Change from prior year Could not be retrieved comparison basis not confirmed +21.4% +31.6% -45.7%
Ordinary income (loss) as a share of Net sales -1.2% 2.0% 2.3% 2.9% 1.5%
Change (percentage points) Could not be retrieved comparison basis not confirmed +0.3 points +0.6 points -1.4 points

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Earnings and net assets per share over time

Unit yenSource Annual securities reports

181 121 60 0 4 years ago 3 years ago 2 years ago Last year This year Earnings per share yen 452 301 151 0 4 years ago 3 years ago 2 years ago Last year This year Net assets per share yen

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Return on equity over time

Unit %Source Annual securities reports

87 58 29 0 4 years ago 3 years ago 2 years ago Last year This year Return on equity (ROE, %)
Consolidated indicators (15 items)
Item4 years ago3 years ago2 years agoLast yearThis year
Net sales Could not be retrieved ¥10.2 billion ¥10.8 billion ¥11.2 billion ¥12.0 billion
Ordinary income (loss) Could not be retrieved ¥0.2 billion ¥0.2 billion ¥0.3 billion ¥0.2 billion
Net income (loss) attributable to owners of parent Could not be retrieved ¥87.53 million ¥0.3 billion ¥0.2 billion ¥51.48 million
Comprehensive income Could not be retrieved ¥86.50 million ¥0.3 billion ¥0.2 billion ¥50.73 million
Net assets Could not be retrieved ¥0.2 billion ¥0.6 billion ¥1.3 billion ¥1.3 billion
Total assets Could not be retrieved ¥3.3 billion ¥3.7 billion ¥4.2 billion ¥3.9 billion
Net assets per share Could not be retrieved 92.33 yen 326.63 yen 435.69 yen 451.91 yen
Basic earnings (loss) per share Could not be retrieved 46.09 yen 181.44 yen 83.68 yen 17.73 yen
Diluted earnings per share Could not be retrieved Could not be retrieved Could not be retrieved 72.39 yen 17.09 yen
Equity-to-asset ratio Could not be retrieved 5.4% 16.7% 30.4% 33.9%
Return on equity Could not be retrieved 66.3% 86.6% 20.8% 4.0%
Net cash provided by (used in) operating activities Could not be retrieved ¥0.3 billion ¥0.5 billion ¥0.3 billion ¥-0.1 billion
Net cash provided by (used in) investing activities Could not be retrieved ¥-0.1 billion ¥0.1 billion ¥-49.88 million ¥-0.2 billion
Net cash provided by (used in) financing activities Could not be retrieved ¥0.1 billion ¥-0.1 billion ¥0.2 billion ¥-0.2 billion
Cash and cash equivalents Could not be retrieved ¥1.2 billion ¥1.8 billion ¥2.2 billion ¥1.8 billion
Parent only indicators (12 items)
Item4 years ago3 years ago2 years agoLast yearThis year
Net sales ¥0.9 billion ¥1.0 billion ¥1.3 billion ¥1.5 billion ¥1.7 billion
Ordinary income (loss) ¥-11.50 million ¥-53.30 million ¥0.2 billion ¥0.3 billion ¥0.2 billion
Net income (loss) ¥-73.31 million ¥-0.2 billion ¥0.3 billion ¥0.2 billion ¥0.1 billion
Capital stock ¥86.41 million ¥86.41 million ¥86.41 million ¥0.3 billion ¥0.3 billion
Total number of issued shares (common stock) 949,600 shares 949,600 shares 949,600 shares 1,449,600 shares 1,454,984 shares
Net assets ¥-0.5 billion ¥-0.7 billion ¥-0.4 billion ¥0.3 billion ¥0.4 billion
Total assets ¥1.4 billion ¥1.3 billion ¥1.7 billion ¥2.2 billion ¥2.0 billion
Net assets per share -279.55 yen -365.55 yen -198.76 yen 105.71 yen 148.54 yen
Basic earnings (loss) per share -38.6 yen -85.45 yen 165.85 yen 101.26 yen 43.17 yen
Diluted earnings per share Could not be retrieved Could not be retrieved Could not be retrieved 87.59 yen 41.62 yen
Equity-to-asset ratio -38.2% -52.4% -22.7% 13.9% 21.7%
Return on equity Could not be retrieved Could not be retrieved Could not be retrieved Could not be retrieved 33.9%

Shareholder composition

As of 2026-03-31Disclosed

Share ownership by holder category

781 Shareholders
0.70% Foreign holders (total) Industry median 3.64%
55.80% Individuals and others Industry median 52.53%

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Unit %Source Annual securities reports

  • Financial institutions0.10%
  • Securities firms2.70%
  • Other corporations40.70%
  • Foreign holders (institutions)0.70%
  • Foreign holders (individuals)0.00%
  • Individuals and others55.80%

Major shareholders

RankShareholderShareholding ratioShares held
1 合同会社Ｏｒｉｇｉｎａｌ３ 代表社員三原邦彦 20.95% 304,900
2 合同会社ファースト・ステージ代表社員増村一郎 15.7% 228,500
3 島田亨 10.72% 156,000
4 増村一郎 5.49% 80,000
5 株式会社ファースティ 3.5% 51,000
6 ビー・スタイル従業員持株会 2.98% 43,500
7 笠原朗 2.97% 43,300
8 水元公仁 2.94% 42,800
9 稲見吉邦 2.4% 35,000
10 肥田義光 1.82% 26,600

Research and development expenses and capital expenditure

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

Not disclosed Research and development
¥0.2 billion Capital expenditure 1.5% of revenue (industry median 2.3%)

Research and development expenses and capital expenditure by segment (FY ending 3/2026)

Segment Capital expenditure
Staffing and employment business ¥19.77 million
Media business ¥0.1 billion

Revenue scale in the same industry

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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 (Apr 2025 to Mar 2026)Parent-onlyDisclosed

57 Employees (parent only) Industry median 130
42.9 Average age Industry median 38.8
6.7 years Average length of service Industry median 6.6 years
¥6.26 million Average annual salary Industry median ¥5.89 million
People and organisation
35.7¥ million Sales per employee Industry median 24.2¥ million FY ending 3/2026 · consolidated / calculated
¥0.56 million Operating income per employee
72.1% Wage gap between men and women
53.3% Women in managerial positions
100.0% Men taking childcare leave
73 Average temporary staff

Administrative filings and published information

Workplace information filings

Filed 2025-03-19Disclosed

ItemValue
Employees 82

Audit and disclosure information

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

ItemValue
Audit firm 太陽有限責任監査法人
Audit fees (this year, total) ¥23.40 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) (27 items)

ItemValueConsolidated / Non-consolidated
Comprehensive income ¥50.73 million Consolidated
Net cash provided by (used in) operating activities ¥-0.1 billion Consolidated
Net sales ¥12.0 billion Consolidated
Net cash provided by (used in) investing activities ¥-0.2 billion Consolidated
Diluted earnings per share 17.09 yen Consolidated
Cash and cash equivalents ¥1.8 billion Consolidated
Net assets ¥1.3 billion Consolidated
Ordinary income (loss) ¥0.2 billion Consolidated
Total assets ¥3.9 billion Consolidated
Return on equity 4.0% Consolidated
Equity-to-asset ratio 33.9% Consolidated
Net income (loss) attributable to owners of parent ¥51.48 million Consolidated
Net cash provided by (used in) financing activities ¥-0.2 billion Consolidated
Basic earnings (loss) per share 17.73 yen Consolidated
Net assets per share 451.91 yen Consolidated
Net sales ¥1.7 billion Parent only
Net income (loss) ¥0.1 billion Parent only
Diluted earnings per share 41.62 yen Parent only
Total number of issued shares (common stock) 1,454,984 shares Parent only
Net assets ¥0.4 billion Parent only
Ordinary income (loss) ¥0.2 billion Parent only
Total assets ¥2.0 billion Parent only
Return on equity 33.9% Parent only
Equity-to-asset ratio 21.7% Parent only
Capital stock ¥0.3 billion Parent only
Basic earnings (loss) per share 43.17 yen Parent only
Net assets per share 148.54 yen Parent only

Employees (11 items)

ItemValueConsolidated / Non-consolidated
Number of employees 336 people Consolidated
Number of employees 336 people Consolidated
Wage gap between men and women (all employees) 72.1% Parent only
Average length of service (years) 6.7 years Parent only
Average annual salary ¥6.26 million Parent only
Average age (years) 42.9 years old Parent only
Number of employees 57 people Parent only
Number of employees 57 people Parent only
Number of employees 57 people Parent only
Wage gap between men and women (regular employees) 73.5% Parent only
Wage gap between men and women (non-regular employees) 322.2% Parent only

Other disclosed items (11 items)

ItemValueConsolidated / Non-consolidated
Net sales to external customers ¥12.0 billion Consolidated
Average number of temporary employees 73 people Consolidated
Average number of temporary employees 73 people Consolidated
Increase in property plant and equipment and intangible assets ¥0.2 billion Consolidated
Depreciation ¥0.1 billion Consolidated
Number of consolidated subsidiaries 4 companies Consolidated
Rate of male employees taking childcare leave (all employees) 100.0% Parent only
Average number of temporary employees 5 people Parent only
Average number of temporary employees 5 people Parent only
Average number of temporary employees 5 people Parent only
Ratio of female employees in managerial positions 53.3% Parent only

Property and facilities (1 items)

ItemValueConsolidated / Non-consolidated
Capital expenditures ¥0.2 billion Consolidated

Shares (11 items)

ItemValueConsolidated / Non-consolidated
Total of dividends received equity securities other than those not listed investment equity securities held for pure investment reporting company ¥0.02 million Consolidated
Number of shares held 1,011,600 shares Consolidated
Number of shares 1,454,984 shares Consolidated
Shareholding ratio 69.5% Consolidated
Total of valuation gain (loss) ¥-20.00 million Consolidated
Total of valuation gain (loss) ¥4.94 million Consolidated
Number of voting rights 14,529 units Consolidated
Book value equity securities not listed investment equity securities held for pure investment reporting company ¥20.00 million Consolidated
Book value equity securities other than those not listed investment equity securities held for pure investment reporting company ¥5.87 million Consolidated
Number of issues 3 issues Consolidated
Number of issues 1 issues Consolidated

Audit (2 items)

ItemValueConsolidated / Non-consolidated
Fees for audit and attestation services - reporting company ¥23.40 million Consolidated
Fees for audit and attestation services - total ¥23.40 million Consolidated

Accounts unique to this company (5 items)

ItemValueConsolidated / Non-consolidated
Revenue ¥-0.22 million Consolidated
Revenue ¥6.00 million Consolidated
Revenue ¥-1.00 million Consolidated
Revenue ¥1.5 billion Consolidated
Change in average annual salary from the previous year 4.3% Parent only

Balance sheet (110 items)

ItemValueConsolidated / Non-consolidated
Other ¥3.11 million Consolidated
Other ¥0.1 billion Consolidated
Other ¥1.25 million Consolidated
Valuation difference on available-for-sale securities ¥3.38 million Consolidated
Goodwill ¥16.60 million Consolidated
Goodwill ¥16.60 million Consolidated
Software ¥0.1 billion Consolidated
Software in progress ¥0.1 billion Consolidated
Lease obligations ¥10.24 million Consolidated
Lease assets ¥9.06 million Consolidated
Retained earnings ¥0.8 billion Consolidated
Non-current liabilities ¥1.3 billion Consolidated
Non-current assets ¥0.5 billion Consolidated
Accounts receivable - trade ¥1.3 billion Consolidated
Tools, furniture and fixtures ¥0.1 billion Consolidated
Tools, furniture and fixtures ¥24.18 million Consolidated
Buildings and accompanying facilities ¥0.2 billion Consolidated
Buildings and accompanying facilities net ¥0.1 billion Consolidated
Investments and other assets ¥60.98 million Consolidated
Investment securities ¥25.87 million Consolidated
Lease deposits ¥2.46 million Consolidated
Property, plant and equipment ¥0.2 billion Consolidated
Income taxes payable ¥52.23 million Consolidated
Accrued consumption taxes ¥0.1 billion Consolidated
Accounts payable - other ¥0.4 billion Consolidated
Shareholders' equity ¥1.3 billion Consolidated
Machinery and equipment ¥0.87 million Consolidated
Machinery and equipment, net ¥0.30 million Consolidated
Current liabilities ¥1.3 billion Consolidated
Current assets ¥3.4 billion Consolidated
Accumulated depreciation ¥-99.10 million Consolidated
Accumulated depreciation ¥-85.69 million Consolidated
Accumulated depreciation ¥-0.56 million Consolidated
Intangible assets ¥0.3 billion Consolidated
Cash and cash equivalents ¥1.8 billion Consolidated
Cash and deposits ¥2.0 billion Consolidated
Net assets ¥1.3 billion Consolidated
Net assets ¥1.3 billion Consolidated
Total assets ¥3.9 billion Consolidated
Total assets ¥3.9 billion Consolidated
Deferred tax assets ¥8.79 million Consolidated
Valuation and translation adjustments ¥3.38 million Consolidated
Liabilities ¥2.6 billion Consolidated
Liabilities and net assets ¥3.9 billion Consolidated
Accounts payable - trade ¥0.4 billion Consolidated
Allowance for doubtful accounts ¥-5.50 million Consolidated
Allowance for doubtful accounts ¥-12.89 million Consolidated
Capital surplus ¥0.2 billion Consolidated
Capital stock ¥0.3 billion Consolidated
Asset retirement obligations ¥41.09 million Consolidated
Provision for bonuses ¥0.1 billion Consolidated
Long-term loans payable ¥1.2 billion Consolidated
Long-term prepaid expenses ¥22.51 million Consolidated
Long-term accounts receivable-other ¥5.50 million Consolidated
Long-term loans receivable ¥1.34 million Consolidated
Deposits received ¥74.96 million Consolidated
Current portion of long-term loans payable ¥0.1 billion Consolidated
Other ¥27.37 million Parent only
Other ¥1.25 million Parent only
Valuation difference on available-for-sale securities ¥3.38 million Parent only
Software ¥0.1 billion Parent only
Software in progress ¥0.1 billion Parent only
Lease obligations ¥10.24 million Parent only
Lease assets ¥9.06 million Parent only
Retained earnings ¥-0.2 billion Parent only
Prepaid expenses ¥94.74 million Parent only
Non-current liabilities ¥1.3 billion Parent only
Non-current assets ¥0.7 billion Parent only
Accounts receivable - trade ¥0.2 billion Parent only
Tools, furniture and fixtures ¥23.52 million Parent only
Buildings and accompanying facilities ¥0.1 billion Parent only
Investments and other assets ¥0.2 billion Parent only
Investment securities ¥25.87 million Parent only
Lease and guarantee deposits ¥2.20 million Parent only
Property, plant and equipment ¥0.2 billion Parent only
Accounts receivable - other ¥16.20 million Parent only
Accrued income ¥0.43 million Parent only
Income taxes payable ¥9.12 million Parent only
Accrued expenses ¥0.47 million Parent only
Accounts payable - other ¥71.89 million Parent only
Shareholders' equity ¥0.4 billion Parent only
Current liabilities ¥0.3 billion Parent only
Current assets ¥1.3 billion Parent only
Accumulated depreciation ¥-0.2 billion Parent only
Intangible assets ¥0.3 billion Parent only
Cash and deposits ¥0.9 billion Parent only
Short-term loans receivable with resale agreement ¥0.1 billion Parent only
Net assets ¥0.4 billion Parent only
Net assets ¥0.4 billion Parent only
Total assets ¥2.0 billion Parent only
Deferred tax assets ¥3.47 million Parent only
Retained earnings brought forward ¥-0.2 billion Parent only
Valuation and translation adjustments ¥3.38 million Parent only
Liabilities ¥1.6 billion Parent only
Liabilities and net assets ¥2.0 billion Parent only
Accounts payable - trade ¥0.15 million Parent only
Allowance for doubtful accounts ¥-5.50 million Parent only
Allowance for doubtful accounts ¥-6.00 million Parent only
Capital surplus ¥0.3 billion Parent only
Legal capital surplus ¥0.3 billion Parent only
Capital stock ¥0.3 billion Parent only
Asset retirement obligations ¥41.09 million Parent only
Provision for bonuses ¥34.86 million Parent only
Long-term loans payable ¥1.2 billion Parent only
Long-term prepaid expenses ¥22.51 million Parent only
Long-term accounts receivable-other ¥5.50 million Parent only
Long-term loans receivable ¥1.34 million Parent only
Shares of subsidiaries and associates ¥0.2 billion Parent only
Deposits received ¥10.79 million Parent only
Current portion of long-term loans payable ¥0.1 billion Parent only

Statement of income (77 items)

ItemValueConsolidated / Non-consolidated
Other ¥0.93 million Consolidated
Other ¥0.73 million Consolidated
Other comprehensive income ¥-0.75 million Consolidated
Valuation difference on available for sale securities net of tax ¥-0.75 million Consolidated
Amortization of goodwill ¥1.40 million Consolidated
Subsidy income ¥6.58 million Consolidated
Comprehensive income ¥50.73 million Consolidated
Interest and dividend income ¥4.24 million Consolidated
Operating income ¥0.2 billion Consolidated
Operating income ¥0.2 billion Consolidated
Non-operating income ¥19.16 million Consolidated
Non-operating expenses ¥32.06 million Consolidated
Net cash provided by (used in) operating activities ¥-0.1 billion Consolidated
Loss on retirement of non-current assets ¥0.01 million Consolidated
Cost of sales ¥6.1 billion Consolidated
Gross profit (loss) ¥5.9 billion Consolidated
Net sales ¥12.0 billion Consolidated
Net sales ¥12.0 billion Consolidated
Net income ¥51.48 million Consolidated
Net income ¥51.48 million Consolidated
Net income (loss) ¥51.48 million Consolidated
Net income (loss) ¥51.48 million Consolidated
Net cash provided by (used in) investing activities ¥-0.2 billion Consolidated
Interest expenses ¥30.32 million Consolidated
Commission fees ¥1.00 million Consolidated
Issuance of new shares ¥1.15 million Consolidated
Income taxes - current ¥0.1 billion Consolidated
Income taxes ¥0.1 billion Consolidated
Income taxes - deferred ¥0.58 million Consolidated
Impairment loss ¥21.37 million Consolidated
Impairment loss ¥21.37 million Consolidated
Extraordinary loss ¥21.38 million Consolidated
Net increase (decrease) in cash and cash equivalents ¥-0.4 billion Consolidated
Income (loss) before income taxes ¥0.2 billion Consolidated
Income (loss) before income taxes ¥0.2 billion Consolidated
Ordinary income ¥0.2 billion Consolidated
Payrolls and allowances-SGA ¥1.2 billion Consolidated
Comprehensive income attributable to owners of parent ¥50.73 million Consolidated
Net cash provided by (used in) financing activities ¥-0.2 billion Consolidated
Promotion expenses ¥0.9 billion Consolidated
Selling, general and administrative expenses ¥5.7 billion Consolidated
Reversal of allowance for doubtful accounts ¥7.41 million Consolidated
Provision of allowance for doubtful accounts ¥1.99 million Consolidated
Provision for bonuses ¥95.03 million Consolidated
Retirement benefit expenses ¥42.58 million Consolidated
Other ¥0.77 million Parent only
Other ¥0.19 million Parent only
Subsidy income ¥2.20 million Parent only
Interest and dividend income ¥3.46 million Parent only
Operating income ¥0.2 billion Parent only
Non-operating income ¥12.43 million Parent only
Non-operating expenses ¥31.52 million Parent only
Loss on retirement of non-current assets ¥0.01 million Parent only
Rents ¥0.1 billion Parent only
Cost of sales ¥4.58 million Parent only
Gross profit (loss) ¥1.7 billion Parent only
Net sales ¥1.7 billion Parent only
Net income (loss) ¥0.1 billion Parent only
Net income (loss) ¥0.1 billion Parent only
Directors' compensations ¥0.1 billion Parent only
Interest expenses ¥30.32 million Parent only
Commission fees ¥1.00 million Parent only
Issuance of new shares ¥1.15 million Parent only
Business consignment expenses ¥0.3 billion Parent only
Income taxes - current ¥48.05 million Parent only
Income taxes ¥52.99 million Parent only
Income taxes - deferred ¥4.94 million Parent only
Depreciation ¥0.1 billion Parent only
Impairment loss ¥21.37 million Parent only
Extraordinary loss ¥21.38 million Parent only
Income (loss) before income taxes ¥0.2 billion Parent only
Ordinary income ¥0.2 billion Parent only
Payrolls and allowances-SGA ¥0.3 billion Parent only
Selling, general and administrative expenses ¥1.5 billion Parent only
Reversal of allowance for doubtful accounts ¥6.00 million Parent only
Provision for bonuses ¥27.76 million Parent only
Retirement benefit expenses ¥18.84 million Parent only

Statement of changes in equity (4 items)

ItemValueConsolidated / Non-consolidated
Total changes during the period ¥51.88 million Consolidated
Net changes in items other than shareholders' equity ¥-0.75 million Consolidated
Total changes during the period ¥0.1 billion Parent only
Net changes in items other than shareholders' equity ¥-0.75 million Parent only

Statement of cash flows (36 items)

ItemValueConsolidated / Non-consolidated
Other ¥-2.89 million Consolidated
Increase (decrease) in other liabilities ¥-6.94 million Consolidated
Decrease (increase) in other assets ¥-26.72 million Consolidated
Purchase of goodwill ¥-11.70 million Consolidated
Amortization of goodwill ¥1.40 million Consolidated
Repayments of lease obligations ¥-12.14 million Consolidated
Increase decrease in notes and accounts payable trade ¥3.01 million Consolidated
Interest expenses paid ¥-30.32 million Consolidated
Interest and dividends income received ¥4.24 million Consolidated
Proceeds from subsidy income ¥6.58 million Consolidated
Subsidy income ¥-6.58 million Consolidated
Interest and dividend income ¥-4.24 million Consolidated
Loss on retirement of non-current assets ¥0.01 million Consolidated
Decrease increase in notes and accounts receivable trade ¥-0.1 billion Consolidated
Proceeds from withdrawal of time deposits ¥0.2 billion Consolidated
Payments into time deposits ¥-0.2 billion Consolidated
Subtotal ¥59.00 million Consolidated
Interest expenses ¥30.32 million Consolidated
Commission fees ¥1.00 million Consolidated
Proceeds from collection of lease and guarantee deposits ¥26.04 million Consolidated
Purchase of property plant and equipment ¥-19.11 million Consolidated
Increase decrease in income taxes payable the factor based tax ¥-9.28 million Consolidated
Decrease in consumption taxes payable ¥-32.01 million Consolidated
Increase (decrease) in accounts payable-other ¥-79.69 million Consolidated
Proceeds from issuance of common stock ¥1.15 million Consolidated
Income taxes paid ¥-0.2 billion Consolidated
Income taxes refund ¥5.94 million Consolidated
Depreciation ¥0.1 billion Consolidated
Impairment loss ¥21.37 million Consolidated
Purchase of intangible assets ¥-0.1 billion Consolidated
Increase (decrease) in allowance for doubtful accounts ¥-6.44 million Consolidated
Payments for asset retirement obligations ¥-10.81 million Consolidated
Increase (decrease) in provision for bonuses ¥16.12 million Consolidated
Repayment of long term loans payable ¥-0.1 billion Consolidated
Collection of long-term loans receivable ¥3.46 million Consolidated
Increase (decrease) in deposits ¥-16.41 million Consolidated
Basic indicators
ItemValueConsolidated / Non-consolidatedSource
Net cash provided by (used in) operating activities ¥-0.1 billion ConsolidatedDisclosed
Number of employees 336 ConsolidatedDisclosed
Net assets ¥1.3 billion ConsolidatedDisclosed
Net sales ¥12.0 billion ConsolidatedDisclosed
Operating income ¥0.2 billion ConsolidatedDisclosed
Ordinary income ¥0.2 billion ConsolidatedDisclosed
Net income ¥51.48 million ConsolidatedDisclosed
Total assets ¥3.9 billion ConsolidatedDisclosed
Operating margin 1.6%ConsolidatedCalculated
Net margin 0.4%ConsolidatedCalculated
Sales per employee 35740339 yenConsolidatedCalculated
Total asset turnover 3.1 timesConsolidatedCalculated
Net assets to total assets 33.9%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 1.6%　Operating income ÷ net sales 　＝ ¥0.2 billion ÷ ¥12.0 billion
    Operating income ÷ net sales. The denominator is Net sales (Consolidated, Japanese GAAP).
  • Net margin 0.4%　Net income ÷ net sales 　＝ ¥51.48 million ÷ ¥12.0 billion
    Net income ÷ net sales. The denominator is Net sales (Consolidated, Japanese GAAP).
  • Sales per employee 35,740,339 yen　Sales or operating revenue ÷ employees 　＝ ¥12.0 billion ÷ 336 people
    Sales or operating revenue ÷ employees. The denominator is Number of employees (Consolidated, Japanese GAAP).
  • Total asset turnover 3.1 times　Sales or operating revenue ÷ total assets 　＝ ¥12.0 billion ÷ ¥3.9 billion
    Sales or operating revenue ÷ total assets. The denominator is Total assets (Consolidated, Japanese GAAP).
  • Net assets to total assets 33.9%　Net assets ÷ total assets 　＝ ¥1.3 billion ÷ ¥3.9 billion
    Net assets ÷ total assets. The denominator is Total assets (Consolidated, Japanese GAAP).

Company details

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

Revenue and profit by business segment

  • Source: segment information, Annual Securities Report (Apr 2025 to Mar 2026) · Consolidated · Net sales to external customers · filed 2026-06-22
  • 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 rowThe account may differ from “Revenue” at the top of this page

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)　1% 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 ¥19.11 million, over depreciation ¥0.1 billion
  • Investment securities to net assets　Investment securities ÷ net assets。Investment securities ¥25.87 million, over net assets ¥1.3 billion

Year-on-year comparison

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

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)

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: 336 (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)
  • 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 b-style holdings,Inc. on EDINET, the FSA’s disclosure system (free to read)
Corporate number: 7011101090501 / 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