Visual Processing Japan
Visual Processing Japan Co., Ltd.
Company highlights
The latest annual dividend per share is higher than the year before.
Key figures
Period Jan 2025 to Dec 2025Parent onlyJapanese GAAP
Company profile
Tables scroll sideways
Disclosed data
Business activities and revenue composition
Revenue and profit by business segment
Disclosed segments (business divisions used in reporting): one
Revenue and profit
Visual Processing Japan
Period Jan 2025 to Dec 2025Source Annual securities reports
Amounts by account
| Group | Account | Amount | Consolidated / Non-consolidated |
|---|---|---|---|
| Selling, general and administrative expenses | Salaries and allowances | ¥0.2 billion | Parent only |
| Rents | ¥81.20 million | Parent only | |
| Directors' compensations | ¥65.80 million | Parent only | |
| Commission fees | ¥59.37 million | Parent only | |
| Provision for bonuses | ¥13.45 million | Parent only | |
| Depreciation | ¥6.74 million | Parent only | |
| Provision of allowance for doubtful accounts | ¥-0.47 million | Parent only | |
| Profit by stage | Gross profit (loss) | ¥0.9 billion | Parent only |
| Operating income | ¥0.3 billion | Parent only | |
| Ordinary income | ¥0.2 billion | Parent only |
Visual Processing Japan
Selling, general and administrative expenses
Period Jan 2025 to Dec 2025Source Annual securities reports
- Salaries and allowances ¥0.2 billion
- Rents ¥0.1 billion
- Directors' compensations ¥0.1 billion
- Commission fees ¥0.1 billion
- Provision for bonuses ¥0.0 billion
- Depreciation ¥0.0 billion
- Other (not itemized) ¥0.2 billion
Performance, financial position and capital allocation
Visual Processing Japan
Recent performance trends
Source Annual securities reports
Year-on-year comparison
| Item | 2021 | 2022 | 2023 | 2024 | 2025 |
|---|---|---|---|---|---|
| Net sales | ¥0.7B | ¥0.9B | ¥1.1B | ¥1.2B | ¥1.4B |
| Year on year (%) | Could not be retrieved | +25.1%◆ | +15.9% | +14.4% | +13.8% |
| Ordinary income (loss) | ¥0.1B | ¥0.1B | ¥0.1B | ¥0.2B | ¥0.2B |
| Change from prior year | Could not be retrieved | +158.3% | -2.8% | +31.5% | +34.4% |
| Ordinary income (loss) as a share of Net sales | 7.7% | 15.8% | 13.3% | 15.3% | 18.1% |
| Change (percentage points) | Could not be retrieved | +8.2 points◆ | -2.5 points◆ | +2.0 points | +2.8 points◆ |
Fiscal periods marked for changes
- 2022Net sales year on year +25.1%, Ordinary income (loss) as a share of revenue +8.2 points
- 2023Ordinary income (loss) as a share of revenue -2.5 points
- 2025Ordinary income (loss) as a share of revenue +2.8 points
Visual Processing Japan
Earnings and net assets per share over time
Unit yenSource Annual securities reports
Visual Processing Japan
Return on equity over time
Unit %Source Annual securities reports
Parent only indicators (18 items)
| Item | 4 years ago | 3 years ago | 2 years ago | Last year | This year |
|---|---|---|---|---|---|
| Net sales | ¥0.7 billion | ¥0.9 billion | ¥1.1 billion | ¥1.2 billion | ¥1.4 billion |
| Ordinary income (loss) | ¥55.88 million | ¥0.1 billion | ¥0.1 billion | ¥0.2 billion | ¥0.2 billion |
| Net income (loss) | ¥39.05 million | ¥74.81 million | ¥90.02 million | ¥0.1 billion | ¥0.2 billion |
| Capital stock | ¥35.00 million | ¥35.00 million | ¥35.00 million | ¥35.00 million | ¥0.2 billion |
| Total number of issued shares (common stock) | 700 shares | 700 shares | 1,400,000 shares | 1,400,000 shares | 1,661,900 shares |
| Net assets | ¥0.5 billion | ¥0.6 billion | ¥0.7 billion | ¥0.8 billion | ¥1.3 billion |
| Total assets | ¥0.8 billion | ¥0.9 billion | ¥1.1 billion | ¥1.1 billion | ¥1.7 billion |
| Net assets per share | 727,834.51 yen | 414.85 yen | 476.65 yen | 559.02 yen | 773.54 yen |
| Dividend per share | 5,000 yen | 5,000 yen | 5 yen | 13.11 yen | 32 yen |
| Basic earnings (loss) per share | 55,786.68 yen | 53.44 yen | 64.3 yen | 87.37 yen | 110.26 yen |
| Diluted earnings per share | Could not be retrieved | Could not be retrieved | Could not be retrieved | Could not be retrieved | 110.13 yen |
| Equity-to-asset ratio | 61.9% | 62.8% | 61.7% | 70.7% | 75.3% |
| Return on equity | 7.9% | 13.7% | 14.4% | 16.9% | 17.1% |
| Payout ratio | 9.0% | 4.7% | 7.8% | 15.0% | 30.1% |
| Net cash provided by (used in) operating activities | Could not be retrieved | ¥0.1 billion | ¥0.2 billion | ¥0.1 billion | ¥0.3 billion |
| Net cash provided by (used in) investing activities | Could not be retrieved | ¥-98.45 million | ¥-42.02 million | ¥-41.54 million | ¥-72.37 million |
| Net cash provided by (used in) financing activities | Could not be retrieved | ¥-69.50 million | ¥-49.50 million | ¥-13.00 million | ¥0.3 billion |
| Cash and cash equivalents | Could not be retrieved | ¥0.5 billion | ¥0.6 billion | ¥0.7 billion | ¥1.2 billion |
Dividend history
| Fiscal year | Annual dividend per share | Of which interim | Payout ratio (as reported, parent only) | Flag |
|---|---|---|---|---|
| FY ending 12/2025 | ¥32 | Could not be retrieved | 30.1% | |
| FY ending 12/2024 | ¥13.11 | Could not be retrieved | 15.0% | |
| FY ending 12/2023 | ¥5 | Could not be retrieved | 7.8% | Stock split or share consolidation noted |
| FY ending 12/2022 | ¥5,000 | Could not be retrieved | 4.7% | |
| FY ending 12/2021 | ¥5,000 | Could not be retrieved | 9.0% |
Visual Processing Japan
Dividends per share over time
Unit yenSource Annual securities reports
Shareholder composition
Share ownership by holder category
Visual Processing Japan
Unit %Source Annual securities reports
- Financial institutions0.43%
- Securities firms6.47%
- Other corporations38.81%
- Foreign holders (institutions)2.04%
- Foreign holders (individuals)0.09%
- Individuals and others52.16%
Major shareholders
| Rank | Shareholder | Shareholding ratio | Shares held |
|---|---|---|---|
| 1 | 株式会社シエルトコミュニケーションズ | 38.51% | 640,000 |
| 2 | 三村 博明 | 16.85% | 280,000 |
| 3 | VPJ社員持株会 | 11.93% | 198,200 |
| 4 | 株式会社SBI証券 | 2.07% | 34,429 |
| 5 | 関 郷 | 1.87% | 31,000 |
| 6 | 渡口 政重 | 1.62% | 27,000 |
| 7 | 松井証券株式会社 | 1.38% | 23,000 |
| 8 | 三村 俊介 | 1.2% | 20,000 |
| 9 | 野村證券株式会社 | 1.19% | 19,700 |
| 10 | インタラクティブ・ブローカーズLLC(常任代理人インタラクティブ・ブローカーズ証券株式会社) | 1.11% | 18,500 |
Research and development expenses and capital expenditure
Revenue scale in the same industry
Visual Processing Japan
Source Annual securities reports of each company
Information and Communication: 642 companies · revenue · largest first・each company’s latest fiscal year・consolidated (parent-only where no consolidated figures)・Disclosed
- 1 NTTFY Mar 2026 ¥14.4T
- 2 SoftBank GroupFY Mar 2026 ¥7.8T
- 3 ソフトバンクFY Mar 2026 ¥7.0T
- … 583 companies
- 587 eXmotionFY Nov 2025 ¥1.4B
- 588 bBreak SystemsFY Jun 2026 ¥1.4B
- 589 Visual Processing JapanThis companyFY Dec 2025 ¥1.4B
- 590 SystemSoftFY Sep 2025 ¥1.4B
- 591 Environment FriendlyFY Dec 2025 ¥1.4B
- … 51 companies
Workforce information
Audit and disclosure information
| Item | Value |
|---|---|
| Audit firm | 双葉監査法人 |
| Audit fees (this year, filing company) | ¥13.00 million |
| Non-audit fees (this year, filing company) | ¥1.00 million |
| Going concern note | Cannot be determined |
| Accounting standard | Japanese GAAP |
Related books, articles and videos
Books that cover companies in the same industry
This company: not covered in the books below
Same industry: Information and Communication
“Kaisha no Shikumi: Selling the Same Hit Again and Again”
Reads the filings of game and film companies for how many years and in how many ways they resell the same title.
Information and Communication companies in this book: CAPCOM, TOHO, GungHo Online Entertainment
“Ano Kaisha no Shikumi” series, Vol.9 — Kindle and paperback
Find it on Amazon →
Same industry: Information and Communication
“Kaisha no Shikumi: Free”
Reads the filings of internet and broadcasting companies for who pays for services that users get free.
Information and Communication companies in this book: LY, Mercari, Nippon Television
“Ano Kaisha no Shikumi” series, Vol.6 — Kindle and paperback
Find it on Amazon →
Sources and methodology
Retrieved disclosed figures
Major management indicators (5 years) (18 items)
| Item | Value | Consolidated / Non-consolidated |
|---|---|---|
| Dividend per share | 32 yen | Parent only |
| Net cash provided by (used in) operating activities | ¥0.3 billion | Parent only |
| Net sales | ¥1.4 billion | Parent only |
| Net income (loss) | ¥0.2 billion | Parent only |
| Net cash provided by (used in) investing activities | ¥-72.37 million | Parent only |
| Diluted earnings per share | 110.13 yen | Parent only |
| Cash and cash equivalents | ¥1.2 billion | Parent only |
| Total number of issued shares (common stock) | 1,661,900 shares | Parent only |
| Net assets | ¥1.3 billion | Parent only |
| Ordinary income (loss) | ¥0.2 billion | Parent only |
| Total assets | ¥1.7 billion | Parent only |
| Return on equity | 17.1% | Parent only |
| Equity-to-asset ratio | 75.3% | Parent only |
| Net cash provided by (used in) financing activities | ¥0.3 billion | Parent only |
| Capital stock | ¥0.2 billion | Parent only |
| Payout ratio | 30.1% | Parent only |
| Basic earnings (loss) per share | 110.26 yen | Parent only |
| Net assets per share | 773.54 yen | Parent only |
Employees (5 items)
| Item | Value | Consolidated / Non-consolidated |
|---|---|---|
| Average length of service (years) | 7.1 years | Parent only |
| Average annual salary | ¥5.25 million | Parent only |
| Average age (years) | 34.6 years old | Parent only |
| Number of employees | 66 people | Parent only |
| Number of employees | 66 people | Parent only |
Other disclosed items (1 items)
| Item | Value | Consolidated / Non-consolidated |
|---|---|---|
| Average number of temporary employees | 4 people | Parent only |
Property and facilities (1 items)
| Item | Value | Consolidated / Non-consolidated |
|---|---|---|
| Capital expenditures | ¥56.82 million | Consolidated |
Shares (4 items)
| Item | Value | Consolidated / Non-consolidated |
|---|---|---|
| Number of shares held | 1,291,829 shares | Consolidated |
| Number of shares | 1,661,900 shares | Consolidated |
| Shareholding ratio | 77.7% | Consolidated |
| Number of voting rights | 16,609 units | Consolidated |
Audit (2 items)
| Item | Value | Consolidated / Non-consolidated |
|---|---|---|
| Fees for audit and attestation services - reporting company | ¥13.00 million | Consolidated |
| Fees for non-audit services - reporting company | ¥1.00 million | Consolidated |
Balance sheet (45 items)
| Item | Value | Consolidated / Non-consolidated |
|---|---|---|
| Other | ¥30.12 million | Parent only |
| Other | ¥0.69 million | Parent only |
| Software | ¥67.67 million | Parent only |
| Software in progress | ¥7.99 million | Parent only |
| Work in process | ¥36.10 million | Parent only |
| Investments in capital | ¥0.01 million | Parent only |
| General reserve | ¥0.1 billion | Parent only |
| Retained earnings | ¥0.9 billion | Parent only |
| Legal retained earnings | ¥8.75 million | Parent only |
| Advances received | ¥0.2 billion | Parent only |
| Prepaid expenses | ¥14.79 million | Parent only |
| Advance payments trade | ¥22.72 million | Parent only |
| Notes receivable - trade | ¥2.52 million | Parent only |
| Non-current assets | ¥0.3 billion | Parent only |
| Accounts receivable - trade | ¥0.1 billion | Parent only |
| Tools, furniture and fixtures | ¥54.96 million | Parent only |
| Buildings | ¥29.81 million | Parent only |
| Investments and other assets | ¥0.1 billion | Parent only |
| Lease and guarantee deposits | ¥86.95 million | Parent only |
| Property, plant and equipment | ¥40.67 million | Parent only |
| Income taxes payable | ¥54.89 million | Parent only |
| Accrued consumption taxes | ¥16.90 million | Parent only |
| Accrued expenses | ¥14.74 million | Parent only |
| Accounts payable - other | ¥34.48 million | Parent only |
| Shareholders' equity | ¥1.3 billion | Parent only |
| Current liabilities | ¥0.4 billion | Parent only |
| Current assets | ¥1.4 billion | Parent only |
| Accumulated depreciation | ¥-44.09 million | Parent only |
| Intangible assets | ¥76.34 million | Parent only |
| Cash and cash equivalents | ¥1.2 billion | Parent only |
| Cash and deposits | ¥1.2 billion | Parent only |
| Net assets | ¥1.3 billion | Parent only |
| Net assets | ¥1.3 billion | Parent only |
| Total assets | ¥1.7 billion | Parent only |
| Deferred tax assets | ¥31.77 million | Parent only |
| Retained earnings brought forward | ¥0.8 billion | Parent only |
| Liabilities | ¥0.4 billion | Parent only |
| Liabilities and net assets | ¥1.7 billion | Parent only |
| Accounts payable - trade | ¥69.86 million | Parent only |
| Capital surplus | ¥0.2 billion | Parent only |
| Legal capital surplus | ¥0.2 billion | Parent only |
| Capital stock | ¥0.2 billion | Parent only |
| Provision for bonuses | ¥21.90 million | Parent only |
| Electronically recorded monetary claims - operating | ¥4.06 million | Parent only |
| Deposits received | ¥12.44 million | Parent only |
Statement of income (34 items)
| Item | Value | Consolidated / Non-consolidated |
|---|---|---|
| Other | ¥0.04 million | Parent only |
| Listing related expenses-NOE | ¥6.59 million | Parent only |
| Dividends from surplus | ¥-18.35 million | Parent only |
| Interest income | ¥1.21 million | Parent only |
| Operating income | ¥0.3 billion | Parent only |
| Non-operating income | ¥1.25 million | Parent only |
| Non-operating expenses | ¥13.48 million | Parent only |
| Net cash provided by (used in) operating activities | ¥0.3 billion | Parent only |
| Rents | ¥81.20 million | Parent only |
| Cost of sales | ¥0.5 billion | Parent only |
| Gross profit (loss) | ¥0.9 billion | Parent only |
| Net sales | ¥1.4 billion | Parent only |
| Net income (loss) | ¥0.2 billion | Parent only |
| Net income (loss) | ¥0.2 billion | Parent only |
| Directors' compensations | ¥65.80 million | Parent only |
| Net cash provided by (used in) investing activities | ¥-72.37 million | Parent only |
| Commission fees | ¥59.37 million | Parent only |
| Issuance of new shares | ¥0.3 billion | Parent only |
| Stock issuance cost | ¥6.61 million | Parent only |
| Income taxes - current | ¥72.84 million | Parent only |
| Income taxes | ¥71.47 million | Parent only |
| Income taxes - deferred | ¥-1.37 million | Parent only |
| Depreciation | ¥6.74 million | Parent only |
| Foreign exchange losses | ¥0.28 million | Parent only |
| Effect of exchange rate change on cash and cash equivalents | ¥-0.21 million | Parent only |
| Net increase (decrease) in cash and cash equivalents | ¥0.5 billion | Parent only |
| Income (loss) before income taxes | ¥0.2 billion | Parent only |
| Income (loss) before income taxes | ¥0.2 billion | Parent only |
| Ordinary income | ¥0.2 billion | Parent only |
| Salaries and allowances | ¥0.2 billion | Parent only |
| Net cash provided by (used in) financing activities | ¥0.3 billion | Parent only |
| Selling, general and administrative expenses | ¥0.6 billion | Parent only |
| Provision of allowance for doubtful accounts | ¥-0.47 million | Parent only |
| Provision for bonuses | ¥13.45 million | Parent only |
Statement of changes in equity (1 items)
| Item | Value | Consolidated / Non-consolidated |
|---|---|---|
| Total changes during the period | ¥0.5 billion | Parent only |
Statement of cash flows (29 items)
| Item | Value | Consolidated / Non-consolidated |
|---|---|---|
| Other | ¥-1.11 million | Parent only |
| Listing expenses | ¥6.59 million | Parent only |
| Payments of listing expenses | ¥-6.59 million | Parent only |
| Increase decrease in notes and accounts payable trade | ¥35.95 million | Parent only |
| Payments for contributions in insurance fund | ¥-1.07 million | Parent only |
| Interest received | ¥1.21 million | Parent only |
| Increase (decrease) in advances received | ¥29.02 million | Parent only |
| Decrease (increase) in prepaid expenses | ¥-5.00 million | Parent only |
| Decrease (increase) in advance payments to suppliers | ¥3.41 million | Parent only |
| Interest income | ¥-1.21 million | Parent only |
| Decrease increase in notes and accounts receivable trade | ¥-35.70 million | Parent only |
| Subtotal | ¥0.3 billion | Parent only |
| Payments for lease and guarantee deposits | ¥-21.50 million | Parent only |
| Purchase of property plant and equipment | ¥-3.77 million | Parent only |
| Increase decrease in income taxes payable the factor based tax | ¥10.78 million | Parent only |
| Decrease in consumption taxes payable | ¥-4.59 million | Parent only |
| Increase/(decrease) in accounts payable - expenses | ¥-8.03 million | Parent only |
| Increase (decrease) in accounts payable-other | ¥7.99 million | Parent only |
| Proceeds from issuance of common stock | ¥0.3 billion | Parent only |
| Stock issuance cost | ¥6.61 million | Parent only |
| Decrease (increase) in inventories | ¥-7.52 million | Parent only |
| Income taxes paid | ¥-55.23 million | Parent only |
| Depreciation | ¥39.10 million | Parent only |
| Foreign exchange loss (gain) | ¥0.21 million | Parent only |
| Purchase of intangible assets | ¥-46.06 million | Parent only |
| Increase (decrease) in allowance for doubtful accounts | ¥-0.47 million | Parent only |
| Increase (decrease) in provision for bonuses | ¥0.60 million | Parent only |
| Dividends | ¥-18.35 million | Parent only |
| Increase (decrease) in deposits | ¥3.31 million | Parent only |
Accounts unique to this company (2 items)
| Item | Value | Consolidated / Non-consolidated |
|---|---|---|
| Revenue | ¥3.57 million | Parent only |
| Revenue | ¥0.04 million | Parent only |
Basic indicators
| Item | Value | Consolidated / Non-consolidated | Source |
|---|---|---|---|
| Net cash provided by (used in) operating activities | ¥0.3 billion | Parent only | Disclosed |
| Dividend per share | 32 | Parent only | Disclosed |
| Number of employees | 66 | Parent only | Disclosed |
| Net assets | ¥1.3 billion | Parent only | Disclosed |
| Net sales | ¥1.4 billion | Parent only | Disclosed |
| Operating income | ¥0.3 billion | Parent only | Disclosed |
| Ordinary income | ¥0.2 billion | Parent only | Disclosed |
| Total assets | ¥1.7 billion | Parent only | Disclosed |
| Operating margin | 18.9% | Parent only | Calculated |
| Net margin | Not disclosed | Not applicable | Not calculated (a required value is not disclosed) |
| Sales per employee | 20821121 yen | Parent only | Calculated |
| Total asset turnover | 0.8 times | Parent only | Calculated |
| Net assets to total assets | 75.3% | Parent only | Calculated |