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RECOMM CO.,LTD.

Company highlights

The largest segment by revenue is Overseas solution, at 64.3% of the total.

Key figures

Period Oct 2024 to Sep 2025ConsolidatedIFRS

RevenueDisclosed ¥13.1B
Operating marginCalculated 3.1%
Net assets to total assetsCalculated 42.6%

Company profile

Securities code 3323 / EDINET code E02971 / Wholesale Trade / Fiscal year end September 30

渋谷区代々木三丁目２５番３号／Capital stock ¥2,437 million
Address, capital stock, fiscal year end and industry: the FSA’s EDINET code list.

Company details
兼グループＣＥＯ兼海外事業本部長伊藤秀博 Representative

Tables scroll sideways

Disclosed data

Source: Annual Securities Report (Oct 2024 to Sep 2025) · filed 2025-12-25

Profitability ★★☆☆☆position among all companies 3.1%
Growth (revenue, 4-year average) ★★★★★position among all companies 18.5%
Capital efficiency ★★☆☆☆position among all companies 3.9%

Business activities and revenue composition

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Revenue and profit by business segment

Period Oct 2024 to Sep 2025Source Annual securities reportsConsolidated・Disclosed

SalesProfit Overseas so…Overseas solution Sales 64.3% 64% Profit 70.3% 70% Domestic So…Domestic Solution Sales 31.3% 31% Profit 28.1% 28% Business Pr…Business Process Re-engineering Sales 4.4% 4% Profit 1.6% 2%
BusinessNet sales to external customers Operating income
This yearShareLast year This yearShareMarginLast year
Overseas solution ¥8.4 billion 64.3% ¥6.6 billion ¥0.5 billion 70.3% 5.8% ¥0.3 billion
Domestic Solution ¥4.1 billion 31.3% ¥4.5 billion ¥0.2 billion 28.1% 4.7% ¥0.4 billion
Business Process Re-engineering ¥0.6 billion 4.4% ¥0.6 billion ¥11.33 million 1.6% 2.0% ¥30.29 million
Total of the businesses ¥13.1 billion100.0% ¥0.7 billion 100.0%

Revenue and profit

Amounts by account
GroupAccountAmountConsolidated / Non-consolidated
Selling, general and administrative expenses Selling general and administrative expenses IFRS ¥2.7 billion Consolidated
Other ¥0.5 billion Consolidated
Directors' compensations ¥0.2 billion Consolidated
Depreciation and amortization ¥0.2 billion Consolidated
Legal welfare expenses ¥0.2 billion Consolidated
Commission fees ¥0.1 billion Consolidated
Business consignment expenses ¥86.58 million Consolidated
Traveling expenses and transportation expenses ¥78.16 million Consolidated
Taxes and dues ¥49.78 million Consolidated
Depreciation ¥15.94 million Parent only
Provision of allowance for doubtful accounts ¥0.86 million Parent only
Profit by stage Operating income ¥0.4 billion Consolidated
Net income ¥0.2 billion Consolidated
Ordinary income ¥0.1 billion Parent only

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Selling, general and administrative expenses

Period Oct 2024 to Sep 2025Source Annual securities reports

Selling general and administrative expenses IFRS ¥2.7 billion (68.0%)68%Other ¥0.5 billion (12.6%)13%Directors' compensations ¥0.2 billion (6.1%)6%Depreciation and amortization ¥0.2 billion (5.1%)Legal welfare expenses ¥0.2 billion (4.6%)Commission fees ¥0.1 billion (3.6%)¥4.0B
  • Selling general and administrative expenses IFRS　¥2.7 billion
  • Other　¥0.5 billion
  • Directors' compensations　¥0.2 billion
  • Depreciation and amortization　¥0.2 billion
  • Legal welfare expenses　¥0.2 billion
  • Commission fees　¥0.1 billion

Performance, financial position and capital allocation

Finance
42.6% Net assets to total assets Industry median 50.6% FY ending 9/2025 · consolidated / calculated
1.5% Return on assets (ROA)
¥65.28 Net assets per share
¥0.1 billion Free cash flow
¥12.7 billion Total assets
¥2.4 billion Goodwill (the part of the acquisition price above the net assets acquired)
Capital allocation
116.3% Cash conversion Industry median 94.2% FY ending 9/2025 · consolidated / calculated
-1.0% Increase in working capital ★★☆☆☆ position among all companies FY ending 9/2025 · consolidated / calculated
35.3% Return to shareholders ★★★★☆ position among all companies FY ending 9/2025 · consolidated / calculated

Long-term changes in performance

Period 2012 to 2025Disclosed

Revenue ×2.96 from 2012 to 2025

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Long-term revenue, profit and asset trends

Period 2012 to 2025Source Annual securities reportsDisclosed

Mark on the chart
13 9 4 -0 2012 2014 2016 2018 2020 2022 2024 2025 Net sales and operating revenue Ordinary income 2013　Ordinary income (loss) profit to loss 2014　Ordinary income (loss) as a share of revenue +3.7 points, Ordinary income (loss) loss to profit 2015　Ordinary income (loss) as a share of revenue -4.1 points, Ordinary income (loss) profit to loss 2016　Ordinary income (loss) as a share of revenue +4.0 points, Ordinary income (loss) loss to profit 2017　Ordinary income (loss) as a share of revenue +2.8 points 2018　Net sales year on year +42.0%, Ordinary income (loss) as a share of revenue +3.6 points 2019　Net sales year on year +35.1%, Ordinary income (loss) as a share of revenue -2.1 points 2020　Ordinary income (loss) as a share of revenue -9.3 points, Ordinary income (loss) profit to loss 2022　Revenue (IFRS) year on year +34.6% 2024　Revenue (IFRS) year on year +22.9%, Profit (loss) before tax (IFRS) as a share of revenue -2.5 points 13Latest value 2025 13¥ billion 13Highest in the period shown 2025 13¥ billion 4Lowest in the period shown 2014 4¥ billion ¥ billion

Recent performance trends

Year-on-year comparison

Period 2012 to 2025Disclosed

Item20212022202320242025
Revenue (IFRS) ¥6.6B ¥8.9B ¥9.5B ¥11.7B ¥13.1B
Year on year (%) comparison basis not confirmed +34.6%◆ +6.6% +22.9%◆ +12.0%
Profit (loss) before tax (IFRS) Could not be retrieved ¥0.5B ¥0.5B ¥0.3B ¥0.4B
Change from prior year Could not be retrieved comparison basis not confirmed +7.2% -37.4% +45.8%
Profit (loss) before tax (IFRS) as a share of Revenue (IFRS) Could not be retrieved 5.1% 5.2% 2.6% 3.4%
Change (percentage points) comparison basis not confirmed comparison basis not confirmed +0.0 points -2.5 points◆ +0.8 points

Fiscal periods marked for changes

Earlier fiscal periods (7)
  • 2013Ordinary income (loss) profit to loss
  • 2014Ordinary income (loss) as a share of revenue +3.7 points, Ordinary income (loss) loss to profit
  • 2015Ordinary income (loss) as a share of revenue -4.1 points, Ordinary income (loss) profit to loss
  • 2016Ordinary income (loss) as a share of revenue +4.0 points, Ordinary income (loss) loss to profit
  • 2017Ordinary income (loss) as a share of revenue +2.8 points
  • 2018Net sales year on year +42.0%, Ordinary income (loss) as a share of revenue +3.6 points
  • 2019Net sales year on year +35.1%, Ordinary income (loss) as a share of revenue -2.1 points
  • 2020Ordinary income (loss) as a share of revenue -9.3 points, Ordinary income (loss) profit to loss
  • 2022Revenue (IFRS) year on year +34.6%
  • 2024Revenue (IFRS) year on year +22.9%, Profit (loss) before tax (IFRS) as a share of revenue -2.5 points

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Earnings and net assets per share over time

Unit yenSource Annual securities reports

4 2 -1 -4 4 years ago 3 years ago 2 years ago Last year This year Earnings per share yen 63 42 21 0 4 years ago 3 years ago 2 years ago Last year This year Net assets per share yen
Consolidated indicators (29 items)
Item4 years ago3 years ago2 years agoLast yearThis year
Revenue (IFRS) ¥6.6 billion ¥8.9 billion ¥9.5 billion ¥11.7 billion ¥13.1 billion
Profit (loss) before tax (IFRS) ¥0.2 billion ¥0.5 billion ¥0.5 billion ¥0.3 billion ¥0.4 billion
Profit (loss) attributable to owners of parent (IFRS) ¥-0.3 billion ¥0.4 billion ¥0.3 billion ¥83.94 million ¥0.2 billion
Comprehensive income attributable to owners of parent (IFRS) ¥-0.3 billion ¥0.7 billion ¥0.3 billion ¥0.4 billion ¥0.3 billion
Equity attributable to owners of parent (IFRS) ¥3.7 billion ¥4.3 billion ¥4.7 billion ¥5.0 billion ¥5.1 billion
Total assets (IFRS) ¥8.3 billion ¥9.2 billion ¥10.8 billion ¥12.6 billion ¥12.7 billion
Equity attributable to owners of parent per share (IFRS) 45.07 yen 53.26 yen 57.74 yen 61.11 yen 62.6 yen
Basic earnings (loss) per share (IFRS) -3.88 yen 4.32 yen 3.87 yen 1.03 yen 2.43 yen
Diluted earnings (loss) per share (IFRS) -3.88 yen 4.32 yen 3.87 yen 1.03 yen 2.43 yen
Ratio of equity attributable to owners of parent (IFRS) 44.6% 46.8% 43.3% 39.3% 39.8%
Return on equity attributable to owners of parent (IFRS) -8.1% 8.8% 7.0% 1.7% 3.9%
Net cash provided by (used in) operating activities (IFRS) ¥0.4 billion ¥0.3 billion ¥-0.1 billion ¥0.8 billion ¥0.5 billion
Net cash provided by (used in) investing activities (IFRS) ¥-0.2 billion ¥-0.5 billion ¥-0.8 billion ¥-1.3 billion ¥-0.3 billion
Net cash provided by (used in) financing activities (IFRS) ¥-0.6 billion ¥-0.3 billion ¥0.9 billion ¥0.8 billion ¥-0.4 billion
Cash and cash equivalents (IFRS) ¥3.0 billion ¥2.7 billion ¥2.6 billion ¥3.0 billion ¥2.7 billion
Net sales ¥7.8 billion Could not be retrieved Could not be retrieved Could not be retrieved Could not be retrieved
Ordinary income (loss) ¥-51.20 million Could not be retrieved Could not be retrieved Could not be retrieved Could not be retrieved
Net income (loss) attributable to owners of parent ¥-0.7 billion Could not be retrieved Could not be retrieved Could not be retrieved Could not be retrieved
Comprehensive income ¥-0.6 billion Could not be retrieved Could not be retrieved Could not be retrieved Could not be retrieved
Net assets ¥4.6 billion Could not be retrieved Could not be retrieved Could not be retrieved Could not be retrieved
Total assets ¥8.5 billion Could not be retrieved Could not be retrieved Could not be retrieved Could not be retrieved
Net assets per share 50.59 yen Could not be retrieved Could not be retrieved Could not be retrieved Could not be retrieved
Basic earnings (loss) per share -8.25 yen Could not be retrieved Could not be retrieved Could not be retrieved Could not be retrieved
Equity-to-asset ratio 48.5% Could not be retrieved Could not be retrieved Could not be retrieved Could not be retrieved
Return on equity -14.9% Could not be retrieved Could not be retrieved Could not be retrieved Could not be retrieved
Net cash provided by (used in) operating activities ¥0.2 billion Could not be retrieved Could not be retrieved Could not be retrieved Could not be retrieved
Net cash provided by (used in) investing activities ¥-0.2 billion Could not be retrieved Could not be retrieved Could not be retrieved Could not be retrieved
Net cash provided by (used in) financing activities ¥-0.5 billion Could not be retrieved Could not be retrieved Could not be retrieved Could not be retrieved
Cash and cash equivalents ¥3.0 billion Could not be retrieved Could not be retrieved Could not be retrieved Could not be retrieved
Parent only indicators (14 items)
Item4 years ago3 years ago2 years agoLast yearThis year
Operating revenue ¥0.9 billion ¥1.2 billion ¥0.5 billion ¥0.9 billion ¥0.9 billion
Ordinary income (loss) ¥-40.05 million ¥0.6 billion ¥-0.3 billion ¥62.75 million ¥0.1 billion
Net income (loss) ¥-0.4 billion ¥0.5 billion ¥-0.2 billion ¥0.2 billion ¥0.1 billion
Capital stock ¥2.4 billion ¥2.4 billion ¥2.4 billion ¥2.4 billion ¥2.4 billion
Total number of issued shares (common stock) 82,606,255 shares 82,630,255 shares 82,630,255 shares 82,630,255 shares 82,670,255 shares
Net assets ¥5.1 billion ¥5.6 billion ¥5.3 billion ¥5.3 billion ¥5.3 billion
Total assets ¥7.0 billion ¥7.4 billion ¥8.4 billion ¥9.3 billion ¥9.3 billion
Net assets per share 62.05 yen 68.42 yen 65.02 yen 65.41 yen 65.28 yen
Dividend per share Could not be retrieved 1 yen 1.6 yen 1.6 yen 1 yen
Basic earnings (loss) per share -5.43 yen 6.43 yen -2.46 yen 1.99 yen 1.42 yen
Diluted earnings per share Could not be retrieved 6.43 yen Could not be retrieved 1.99 yen 1.42 yen
Equity-to-asset ratio 72.6% 75.5% 62.9% 57.3% 56.8%
Return on equity -8.3% 9.9% -3.7% 3.1% 2.2%
Payout ratio Could not be retrieved 15.6% Could not be retrieved 80.4% 70.4%

Dividend history

Source: reporting company’s key figures, annual securities reports · 9 years (2016 to 2025)Parent-onlyDisclosed

0 periods Consecutive increases (own definition) through FY ending 9/2025
4 periods Consecutive periods with dividends (site definition) through FY ending 9/2025
-37.5% 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 9/2025 ¥1 Could not be retrieved 70.4%
FY ending 9/2024 ¥1.6 Could not be retrieved 80.4%
FY ending 9/2023 ¥1.6 Could not be retrieved Could not be retrieved
FY ending 9/2022 ¥1 Could not be retrieved 15.6%
FY 2021 Could not be retrieved Could not be retrieved Could not be retrieved
FY ending 9/2020 ¥2 Could not be retrieved 18.1%
FY ending 9/2019 ¥3 Could not be retrieved 77.7%
FY ending 9/2018 ¥1.5 Could not be retrieved 129.3%
FY ending 9/2017 ¥1 Could not be retrieved 100.4%
FY ending 9/2016 ¥1 Could not be retrieved 40.5%

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Dividends per share over time

Unit yenSource Annual securities reports

2 1 1 -0 4 years ago 3 years ago 2 years ago Last year This year Dividend per share yen

Shareholder composition

As of 2025-09-30Disclosed

Share ownership by holder category

24,462 Shareholders
2.02% Foreign holders (total) Industry median 4.70%
85.17% Individuals and others Industry median 48.66%

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Unit %Source Annual securities reports

  • Financial institutions0.84%
  • Securities firms11.40%
  • Other corporations0.57%
  • Foreign holders (institutions)1.79%
  • Foreign holders (individuals)0.23%
  • Individuals and others85.17%

Major shareholders

RankShareholderShareholding ratioShares held
1 伊藤 秀博（常任代理人 三田証券株式会社） 6.28% 5,069,000
2 楽天証券株式会社 4.74% 3,823,100
3 株式会社ＳＢＩ証券 1.99% 1,607,872
4 松井証券株式会社 1.32% 1,064,600
5 野村證券株式会社 1.15% 926,700
6 日本証券金融株式会社 0.86% 695,600
7 島田 喜美子 0.77% 620,500
8 レカム従業員持株会 0.68% 552,300
9 黒須 俊輔 0.68% 550,000
10 島田 明弘 0.64% 513,000

Revenue scale in the same industry

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Source Annual securities reports of each company

Wholesale Trade: 330 companies · revenue · largest first・each company’s latest fiscal year・Consolidated・Disclosed

  • 1 MitsubishiFY Mar 2026 ¥18.9T
  • 2 ITOCHUFY Mar 2026 ¥14.8T
  • 3 MITSUI &FY Mar 2026 ¥14.0T
  • … 278 companies
  • 282 cottaFY Sep 2025 ¥13.7B
  • 283 YKTFY Dec 2025 ¥13.4B
  • 284 RECOMMThis companyFY Sep 2025 ¥13.1B
  • 285 T.KAWABE &FY Mar 2026 ¥13.0B
  • 286 CHARLEFY Mar 2026 ¥12.9B
  • … 44 companies

Workforce information

Source: Annual Securities Report (Oct 2024 to Sep 2025)Parent-onlyDisclosed

38 Employees (parent only) Industry median 228
43.3 Average age Industry median 42.3
8.8 years Average length of service Industry median 13.8 years
¥5.36 million Average annual salary Industry median ¥6.79 million
People and organisation
27.0¥ million Sales per employee Industry median 101.7¥ million FY ending 9/2025 · consolidated / calculated
¥0.84 million Operating income per employee
44 Average temporary staff

Audit and disclosure information

Annual securities report, year ended 2025-09-30Disclosed

ItemValue
Audit firm 新宿監査法人
Audit fees (this year, total) ¥29.00 million
Non-audit fees (this year, total) Not applicable
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) ¥0.5 billion Consolidated
Basic earnings (loss) per share (IFRS) 2.43 yen Consolidated
Revenue (IFRS) ¥13.1 billion Consolidated
Diluted earnings (loss) per share (IFRS) 2.43 yen Consolidated
Profit (loss) attributable to owners of parent (IFRS) ¥0.2 billion Consolidated
Comprehensive income attributable to owners of parent (IFRS) ¥0.3 billion Consolidated
Net cash provided by (used in) investing activities (IFRS) ¥-0.3 billion Consolidated
Cash and cash equivalents (IFRS) ¥2.7 billion Consolidated
Profit (loss) before tax (IFRS) ¥0.4 billion Consolidated
Total assets (IFRS) ¥12.7 billion Consolidated
Equity attributable to owners of parent (IFRS) ¥5.1 billion Consolidated
Return on equity attributable to owners of parent (IFRS) 3.9% Consolidated
Ratio of equity attributable to owners of parent (IFRS) 39.8% Consolidated
Net cash provided by (used in) financing activities (IFRS) ¥-0.4 billion Consolidated
Equity attributable to owners of parent per share (IFRS) 62.6 yen Consolidated
Dividend per share 1 yen Parent only
Operating revenue ¥0.9 billion Parent only
Net income (loss) ¥0.1 billion Parent only
Diluted earnings per share 1.42 yen Parent only
Total number of issued shares (common stock) 82,670,255 shares Parent only
Net assets ¥5.3 billion Parent only
Ordinary income (loss) ¥0.1 billion Parent only
Total assets ¥9.3 billion Parent only
Return on equity 2.2% Parent only
Equity-to-asset ratio 56.8% Parent only
Capital stock ¥2.4 billion Parent only
Payout ratio 70.4% Parent only
Basic earnings (loss) per share 1.42 yen Parent only
Net assets per share 65.28 yen Parent only

Employees (7 items)

ItemValueConsolidated / Non-consolidated
Number of employees 484 people Consolidated
Number of employees 484 people Consolidated
Average length of service (years) 8.8 years Parent only
Average annual salary ¥5.36 million Parent only
Average age (years) 43.3 years old Parent only
Number of employees 38 people Parent only
Number of employees 38 people Parent only

Other disclosed items (4 items)

ItemValueConsolidated / Non-consolidated
Average number of temporary employees 44 people Consolidated
Average number of temporary employees 44 people Consolidated
Average number of temporary employees 2 people Parent only
Total return on the share price index 217.8% Parent only

Shares (12 items)

ItemValueConsolidated / Non-consolidated
Number of shares held 15,422,672 shares Consolidated
Total number of shares held treasury shares etc 1,938,900 shares Consolidated
Number of shares 82,670,255 shares Consolidated
Shareholding ratio treasury shares etc 2.4% Consolidated
Shareholding ratio 19.1% Consolidated
Number of shares held in own name treasury shares etc 1,938,900 shares Consolidated
Number of voting rights 807,125 units Consolidated
Carrying amount on the balance sheet ¥19.16 million Consolidated
Carrying amount on the balance sheet ¥3.27 million Consolidated
Number of issues 1 issues Consolidated
Number of issues 1 issues Consolidated
Total shareholder return 103.1% Parent only

Audit (2 items)

ItemValueConsolidated / Non-consolidated
Fees for audit and attestation services - reporting company ¥29.00 million Consolidated
Fees for audit and attestation services - total ¥29.00 million Consolidated

Balance sheet (122 items)

ItemValueConsolidated / Non-consolidated
Other ¥-6.28 million Consolidated
Other ¥33.47 million Consolidated
Other ¥27.19 million Consolidated
Other current liabilities clifrs ¥0.3 billion Consolidated
Other current assets caifrs ¥0.3 billion Consolidated
Other intangible assets IFRS ¥0.2 billion Consolidated
Other components of equity IFRS ¥0.7 billion Consolidated
Other non current liabilities nclifrs ¥0.2 billion Consolidated
Other non current assets ncaifrs ¥0.62 million Consolidated
Goodwill ¥4.2 billion Consolidated
Goodwill ¥-1.8 billion Consolidated
Goodwill IFRS ¥2.4 billion Consolidated
Goodwill IFRS ¥2.4 billion Consolidated
Software ¥-0.1 billion Consolidated
Software ¥0.3 billion Consolidated
Software IFRS ¥0.2 billion Consolidated
Lease obligations ¥0.1 billion Consolidated
Lease obligations ¥0.4 billion Consolidated
Right of use assets IFRS ¥0.5 billion Consolidated
Borrowings ¥3.1 billion Consolidated
Borrowings ¥1.2 billion Consolidated
Retained earnings IFRS ¥-0.4 billion Consolidated
Merchandise and finished goods ¥2.4 billion Consolidated
Trade and other payables clifrs ¥1.5 billion Consolidated
Trade and other receivables caifrs ¥2.6 billion Consolidated
Land ¥0.4 billion Consolidated
Land IFRS ¥0.4 billion Consolidated
Contract liabilities ¥0.2 billion Consolidated
Tools, furniture and fixtures ¥0.2 billion Consolidated
Tools, furniture and fixtures ¥-0.2 billion Consolidated
Tools, furniture and fixtures ¥44.80 million Consolidated
Buildings and structures ¥0.3 billion Consolidated
Buildings and structures ¥-0.1 billion Consolidated
Buildings and structures IFRS ¥0.2 billion Consolidated
Provisions nclifrs ¥8.23 million Consolidated
Investments accounted for using equity method IFRS ¥0.5 billion Consolidated
Property, plant and equipment ¥1.0 billion Consolidated
Property, plant and equipment ¥-0.3 billion Consolidated
Property plant and equipment IFRS ¥0.7 billion Consolidated
Property plant and equipment IFRS ¥0.7 billion Consolidated
Income taxes payable ¥0.1 billion Consolidated
Inventories ¥2.4 billion Consolidated
Inventories ¥2.4 billion Consolidated
Machinery, equipment and vehicles ¥78.72 million Consolidated
Machinery, equipment and vehicles ¥-52.04 million Consolidated
Machinery and vehicles IFRS ¥26.68 million Consolidated
Total current liabilities IFRS ¥5.4 billion Consolidated
Current assets IFRS ¥8.2 billion Consolidated
Intangible assets accumulated amortization and impairment losses IFRS ¥-0.4 billion Consolidated
Intangible assets acquisition cost IFRS ¥0.6 billion Consolidated
Intangible assets IFRS ¥0.2 billion Consolidated
Cash and cash equivalents (IFRS) ¥2.7 billion Consolidated
Cash and cash equivalents (IFRS) ¥2.7 billion Consolidated
Net assets ¥5.4 billion Consolidated
Net assets ¥5.4 billion Consolidated
Total assets ¥12.7 billion Consolidated
Deferred tax liabilities IFRS ¥0.1 billion Consolidated
Deferred tax assets IFRS ¥0.1 billion Consolidated
Treasury shares IFRS ¥-0.1 billion Consolidated
Equity attributable to owners of parent (IFRS) ¥5.1 billion Consolidated
Liabilities and equity IFRS ¥12.7 billion Consolidated
Liabilities IFRS ¥7.3 billion Consolidated
Capital surplus IFRS ¥2.5 billion Consolidated
Share capital IFRS ¥2.4 billion Consolidated
Non controlling interests IFRS ¥0.4 billion Consolidated
Non current labilities IFRS ¥1.9 billion Consolidated
Non current assets IFRS ¥4.5 billion Consolidated
Customer relationship ¥-0.3 billion Consolidated
Customer relationship ¥0.3 billion Consolidated
Customer related assets IFRS ¥0.07 million Consolidated
Customer related assets IFRS ¥0.07 million Consolidated
Other ¥35.46 million Parent only
Other ¥0.3 billion Parent only
Other retained earnings ¥0.6 billion Parent only
Valuation difference on available-for-sale securities ¥6.27 million Parent only
Other capital surplus ¥0.1 billion Parent only
Software ¥53.38 million Parent only
Investments in capital ¥0.01 million Parent only
Retained earnings ¥0.6 billion Parent only
Prepaid expenses ¥0.2 billion Parent only
Merchandise ¥25.41 million Parent only
Non-current liabilities ¥1.2 billion Parent only
Non-current assets ¥7.8 billion Parent only
Accounts receivable - trade ¥0.1 billion Parent only
Tools, furniture and fixtures ¥4.48 million Parent only
Buildings and accompanying facilities ¥12.32 million Parent only
Investments and other assets ¥7.7 billion Parent only
Investment securities ¥24.44 million Parent only
Lease and guarantee deposits ¥61.33 million Parent only
Subscription rights to shares ¥0.05 million Parent only
Property, plant and equipment ¥16.81 million Parent only
Accounts receivable - other ¥0.2 billion Parent only
Accrued expenses ¥19.79 million Parent only
Accounts payable - other ¥57.51 million Parent only
Shareholders' equity ¥5.3 billion Parent only
Current liabilities ¥2.8 billion Parent only
Current assets ¥1.5 billion Parent only
Intangible assets ¥53.38 million Parent only
Cash and deposits ¥0.5 billion Parent only
Short-term loans payable ¥2.2 billion Parent only
Short-term loans receivable with resale agreement ¥0.4 billion Parent only
Claims provable in bankruptcy claims provable in rehabilitation and other ¥9.90 million Parent only
Net assets ¥5.3 billion Parent only
Net assets ¥5.3 billion Parent only
Total assets ¥9.3 billion Parent only
Deferred tax assets ¥51.25 million Parent only
Retained earnings brought forward ¥0.6 billion Parent only
Treasury stock ¥-0.1 billion Parent only
Valuation and translation adjustments ¥6.27 million Parent only
Liabilities ¥4.0 billion Parent only
Liabilities and net assets ¥9.3 billion Parent only
Allowance for doubtful accounts ¥-6.60 million Parent only
Allowance for doubtful accounts ¥-0.1 billion Parent only
Capital surplus ¥2.4 billion Parent only
Legal capital surplus ¥2.2 billion Parent only
Capital stock ¥2.4 billion Parent only
Provision for bonuses ¥6.28 million Parent only
Long-term loans payable ¥1.2 billion Parent only
Long-term loans receivable ¥4.87 million Parent only
Shares of subsidiaries and associates ¥7.6 billion Parent only
Deposits received ¥8.31 million Parent only
Current portion of long-term loans payable ¥0.4 billion Parent only

Accounts unique to this company (12 items)

ItemValueConsolidated / Non-consolidated
Revenue ¥0.2 billion Consolidated
Revenue ¥0.2 billion Consolidated
Revenue ¥15.59 million Consolidated
Revenue ¥-38.45 million Consolidated
Revenue ¥-0.1 billion Consolidated
Revenue ¥-24.57 million Consolidated
Revenue ¥33.72 million Consolidated
Revenue ¥69.04 million Consolidated
Revenue ¥1.2 billion Consolidated
Revenue ¥11.46 million Consolidated
Revenue ¥0.2 billion Parent only
Revenue ¥68.46 million Parent only

Statement of income (98 items)

ItemValueConsolidated / Non-consolidated
Other ¥17.79 million Consolidated
Other ¥11.66 million Consolidated
Other ¥-24.94 million Consolidated
Other ¥0.5 billion Consolidated
Other ¥0.02 million Consolidated
Net change in fair value of equity instruments designated as measured at fair value through other comprehensive income net of tax items that will not be reclassified to profit or loss ociifrs ¥5.03 million Consolidated
Other comprehensive income IFRS ¥64.16 million Consolidated
Other comprehensive income IFRS ¥64.16 million Consolidated
Other income IFRS ¥68.75 million Consolidated
Other income IFRS ¥68.75 million Consolidated
Other expenses IFRS ¥81.56 million Consolidated
Other expenses IFRS ¥81.56 million Consolidated
Financial liabilities measured at amortized cost ¥73.19 million Consolidated
Financial assets measured at amortized cost ¥19.83 million Consolidated
Operating income ¥0.4 billion Consolidated
Operating income ¥0.4 billion Consolidated
Net cash provided by (used in) operating activities ¥0.5 billion Consolidated
Loss on sale of fixed assets IFRS ¥0.60 million Consolidated
Loss on retirement of fixed assets IFRS ¥0.27 million Consolidated
Exchange differences on translation of foreign operations net of tax items that may be reclassified to profit or loss ociifrs ¥43.53 million Consolidated
Basic earnings loss per share IFRS 2.43 yen Consolidated
Cost of sales IFRS ¥9.9 billion Consolidated
Gross profit IFRS ¥3.2 billion Consolidated
Net sales ¥13.1 billion Consolidated
Net sales ¥13.1 billion Consolidated
Total changes in equity IFRS ¥-0.2 billion Consolidated
Revenue from external customers IFRS ¥13.1 billion Consolidated
Diluted earnings loss per share IFRS 2.43 yen Consolidated
Advertising expenses IFRS ¥63.51 million Consolidated
Profit loss IFRS ¥0.3 billion Consolidated
Profit loss IFRS ¥0.3 billion Consolidated
Profit loss IFRS ¥0.3 billion Consolidated
Profit loss IFRS ¥0.3 billion Consolidated
Comprehensive income (IFRS) ¥0.4 billion Consolidated
Comprehensive income (IFRS) ¥0.4 billion Consolidated
Comprehensive income (IFRS) ¥0.4 billion Consolidated
Net income ¥0.2 billion Consolidated
Directors' compensations ¥0.2 billion Consolidated
Net cash provided by (used in) investing activities (IFRS) ¥-0.3 billion Consolidated
Share of profit loss of investments accounted for using equity method IFRS ¥33.72 million Consolidated
Commission fees ¥0.1 billion Consolidated
Issuance of new shares ssifrs ¥3.64 million Consolidated
Traveling expenses and transportation expenses ¥78.16 million Consolidated
Business consignment expenses ¥86.58 million Consolidated
Income tax expense IFRS ¥0.2 billion Consolidated
Legal welfare expenses ¥0.2 billion Consolidated
Depreciation and amortization ¥0.2 billion Consolidated
Depreciation and amortization ¥0.2 billion Consolidated
Impairment loss ¥69.04 million Consolidated
Foreign exchange gain IFRS ¥71.56 million Consolidated
Net increase decrease in cash and cash equivalents IFRS ¥-0.3 billion Consolidated
Effect of exchange rate changes on cash and cash equivalents IFRS ¥8.68 million Consolidated
Taxes and dues ¥49.78 million Consolidated
Total of items that will not be reclassified to profit or loss ociifrs ¥5.03 million Consolidated
Total of items that may be reclassified to profit or loss ociifrs ¥59.12 million Consolidated
Financial assets measured at fair value through profit or loss ¥0.47 million Consolidated
Profit loss before tax IFRS ¥0.4 billion Consolidated
Profit loss before tax IFRS ¥0.4 billion Consolidated
Profit loss before tax IFRS ¥0.4 billion Consolidated
Purchase of treasury stock ¥-35.50 million Consolidated
Government grant income IFRS ¥50.96 million Consolidated
Comprehensive income attributable to owners of parent IFRS ¥0.3 billion Consolidated
Net cash provided by (used in) financing activities (IFRS) ¥-0.4 billion Consolidated
Selling general and administrative expenses IFRS ¥2.7 billion Consolidated
Selling general and administrative expenses IFRS ¥2.7 billion Consolidated
Capital expenditures IFRS ¥0.2 billion Consolidated
Dividendsofsurplus ¥-0.2 billion Consolidated
Finance income IFRS ¥91.41 million Consolidated
Finance income IFRS ¥91.41 million Consolidated
Finance income IFRS ¥91.41 million Consolidated
Finance costs IFRS ¥85.12 million Consolidated
Finance costs IFRS ¥85.12 million Consolidated
Finance costs IFRS ¥85.12 million Consolidated
Profit loss attributable to non controlling interests IFRS ¥99.03 million Consolidated
Comprehensive income attributable to non controlling interests IFRS ¥0.1 billion Consolidated
Other ¥36.10 million Parent only
Other ¥9.44 million Parent only
Dividends from surplus ¥-0.1 billion Parent only
Interest income ¥14.23 million Parent only
Operating income ¥0.1 billion Parent only
Operating revenue ¥0.9 billion Parent only
Non-operating income ¥57.83 million Parent only
Non-operating expenses ¥54.70 million Parent only
Operating expenses ¥0.8 billion Parent only
Net income (loss) ¥0.1 billion Parent only
Net income (loss) ¥0.1 billion Parent only
Interest expenses ¥45.26 million Parent only
Issuance of new shares ¥3.64 million Parent only
Income taxes - current ¥-14.40 million Parent only
Income taxes ¥27.42 million Parent only
Income taxes - deferred ¥41.82 million Parent only
Depreciation ¥15.94 million Parent only
Foreign exchange gains ¥7.49 million Parent only
Income (loss) before income taxes ¥0.1 billion Parent only
Ordinary income ¥0.1 billion Parent only
Purchase of treasury stock ¥-35.50 million Parent only
Provision of allowance for doubtful accounts ¥0.86 million Parent only
Provision for bonuses ¥11.65 million Parent only

Statement of cash flows (26 items)

ItemValueConsolidated / Non-consolidated
Other ¥2.12 million Consolidated
Other ¥6.90 million Consolidated
Repayments of lease obligations ¥-0.1 billion Consolidated
Interest received ¥52.76 million Consolidated
Interest paid ope cfifrs ¥-91.33 million Consolidated
Increase (decrease) in trade and other payables ¥-8.77 million Consolidated
Decrease (increase) in trade and other receivables ¥0.1 billion Consolidated
Net decrease increase in time deposits inv cfifrs ¥-0.1 billion Consolidated
Subtotal ¥0.7 billion Consolidated
Purchase of investment securities inv cfifrs ¥-2.02 million Consolidated
Acquisition of investments accounted for by the equity method ¥-18.23 million Consolidated
Proceeds from collection of leasehold deposits and guarantee deposits inv cfifrs ¥4.08 million Consolidated
Payments for leasehold deposits and guarantee deposits inv cfifrs ¥-3.06 million Consolidated
Proceeds from issuance of subscription rights to share ¥3.64 million Consolidated
Purchase of property plant and equipment and intangible assets inv cfifrs ¥-0.2 billion Consolidated
Proceeds from sale of property plant and equipment and intangible assets inv cfifrs ¥0.53 million Consolidated
Decrease (increase) in inventories ¥-19.38 million Consolidated
Income taxes refund (paid) ¥-0.2 billion Consolidated
Depreciation and amortization ¥0.3 billion Consolidated
Decrease/increase in short-term loans payable ¥0.4 billion Consolidated
Regarding purchase of treasury stock ¥-35.50 million Consolidated
Dividends ¥-0.1 billion Consolidated
Financial revenue ¥-91.41 million Consolidated
Financial expenses ¥85.12 million Consolidated
Repayments of long term borrowings fin cfifrs ¥-0.5 billion Consolidated
Dividends paid to non controlling interests fin cfifrs ¥-58.96 million Consolidated

Statement of changes in equity (2 items)

ItemValueConsolidated / Non-consolidated
Total changes during the period ¥-42.41 million Parent only
Net changes in items other than shareholders' equity ¥4.09 million Parent only
Basic indicators
ItemValueConsolidated / Non-consolidatedSource
Net cash provided by (used in) operating activities ¥0.5 billion ConsolidatedDisclosed
Dividend per share 1 Parent onlyDisclosed
Number of employees 484 ConsolidatedDisclosed
Net assets ¥5.4 billion ConsolidatedDisclosed
Net sales ¥13.1 billion ConsolidatedDisclosed
Operating income ¥0.4 billion ConsolidatedDisclosed
Operating revenue ¥0.9 billion Parent onlyDisclosed
Ordinary income ¥0.1 billion Parent onlyDisclosed
Net income ¥0.2 billion ConsolidatedDisclosed
Total assets ¥12.7 billion ConsolidatedDisclosed
Operating margin 3.1%ConsolidatedCalculated
Net margin 1.5%ConsolidatedCalculated
Sales per employee 27042006 yenConsolidatedCalculated
Total asset turnover 1.03 timesConsolidatedCalculated
Net assets to total assets 42.6%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 3.1%　Operating income ÷ net sales 　＝ ¥0.4 billion ÷ ¥13.1 billion
    Operating income ÷ net sales. The denominator is Net sales (Consolidated, IFRS).
  • Net margin 1.5%　Net income ÷ net sales 　＝ ¥0.2 billion ÷ ¥13.1 billion
    Net income ÷ net sales. The denominator is Net sales (Consolidated, IFRS).
  • Sales per employee 27,042,006 yen　Sales or operating revenue ÷ employees 　＝ ¥13.1 billion ÷ 484 people
    Sales or operating revenue ÷ employees. The denominator is Number of employees (Consolidated, Japanese GAAP).
  • Total asset turnover 1.03 times　Sales or operating revenue ÷ total assets 　＝ ¥13.1 billion ÷ ¥12.7 billion
    Sales or operating revenue ÷ total assets. The denominator is Total assets (Consolidated, IFRS).
  • Net assets to total assets 42.6%　Net assets ÷ total assets 　＝ ¥5.4 billion ÷ ¥12.7 billion
    Net assets ÷ total assets. The denominator is Total assets (Consolidated, IFRS).

Company details

  • Representative　President, Representative Director, gBizINFO

Revenue and profit by business segment

  • Source: segment information, Annual Securities Report (Oct 2024 to Sep 2025) · Consolidated · Net sales to external customers · filed 2025-12-25
  • 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: ¥13.1 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 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　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)　44% 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 down ¥0.1 billion + inventories up ¥19.38 million, over net sales ¥13.1 billion
  • Return to shareholders　(dividends paid + purchase of treasury stock) ÷ net cash provided by operating activities。Dividends paid ¥0.1 billion + purchase of treasury stock ¥35.50 million, over operating cash flow ¥0.5 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

Dividend history

  • Payout ratio: dividends as a proportion of net profit. Dividend amounts and payout ratios: the reporting company’s parent-only disclosed values (as written in the annual securities report, not recalculated from consolidated profit). Consecutive increases: years in a row, from the latest backwards, in which the annual dividend per share rose. Consecutive years with a dividend: years in a row with an annual dividend per share above zero. Both this site’s own count (not the criteria of any published index). A year with no disclosure not read as zero; counting stops there. Range limited to the years listed above.

Share ownership by holder category

  • Source: ownership table, annual securities report. Percentages as disclosed, calculated on trading units (some companies do not total exactly 100%). Foreign holders (total): institutions and individuals combined. “Individuals and others”: a register category (not necessarily the share actually held by individuals). Industry median: the middle value among companies in Wholesale Trade that disclose the item (industries with at least 5 companies only).

Major shareholders

  • Source: major shareholders table, annual securities report. Trust bank holdings as written (whose trust is not disclosed)

Revenue scale in the same industry

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

Workforce information

  • All four: the reporting company (parent-only), as disclosed in the employee section of the annual securities report. Employees across the consolidated group: 484 (a different scope, kept apart from the four above). Industry median: the middle value among companies in Wholesale Trade that disclose the item (industries with at least 5 companies only).

People and organisation

  • Sales per employee　Net sales (or operating revenue) ÷ employees
  • Operating income per employee　Operating income ÷ employees
  • Average temporary staff　Consolidated, average headcount other than regular employees

Audit and disclosure information

  • Whether there is a going concern note (the accounting assumption that a company will continue operating), and audit information
  • Audit firm, audit fees, going concern note and accounting standard: facts written in the latest annual securities report and the audit report filed with it (not a judgement of the company). Going concern note: “note” when the note text is present, “not applicable” when the report states nothing to report, “cannot be determined” when neither appears. Note text not reproduced. Amended filings not shown (annual securities reports only)

Data sources and calculation methods

Primary source: the annual securities report of RECOMM CO.,LTD. on EDINET, the FSA’s disclosure system (free to read)
Corporate number: 8010401085763 / 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