Ano Kaisha no Shikumi
Search
Menu

A-tie

A-tie Co.,Ltd.

Company highlights

The latest annual dividend per share is higher than the year before.

Key figures

Period Sep 2024 to Aug 2025Parent onlyJapanese GAAP

RevenueDisclosed ¥2.9B
Operating marginCalculated 24.3%
Net assets to total assetsCalculated 81.5%

Company profile

Securities code 369A / EDINET code E36667 / Services / Fiscal year end August 31

千代田区神田錦町三丁目２１番地／Capital stock ¥20 million
Address, capital stock, fiscal year end and industry: the FSA’s EDINET code list.

Company details
樺山 玄基 Representative

Tables scroll sideways

Disclosed data

Source: Annual Securities Report (Sep 2024 to Aug 2025) · filed 2025-11-28

Profitability ★★★★★position among all companies 24.3%
Growth (revenue, 4-year average) ★★★★☆position among all companies 12.7%
Capital efficiency ★★★★★position among all companies 16.1%

Business activities and revenue composition

Revenue and profit by business segment

Disclosed segments (business divisions used in reporting): one

Revenue and profit

A-tie

Period Sep 2024 to Aug 2025Source Annual securities reports

Net sales and operating revenue ¥2.9B　100% Cost of sales ¥0.9B　32% Selling, general and administrative expenses ¥1.3B　44% Operating income ¥0.7B　24%
Amounts by account
GroupAccountAmountConsolidated / Non-consolidated
Selling, general and administrative expenses Salaries and allowances ¥0.3 billion Parent only
Advertising expenses ¥0.2 billion Parent only
Provision for bonuses ¥0.1 billion Parent only
Directors' compensations ¥80.04 million Parent only
Depreciation ¥19.07 million Parent only
Profit by stage Gross profit (loss) ¥2.0 billion Parent only
Operating income ¥0.7 billion Parent only
Ordinary income ¥0.7 billion Parent only

A-tie

Selling, general and administrative expenses

Period Sep 2024 to Aug 2025Source Annual securities reports

Salaries and allowances ¥0.3 billion (21.0%)21%Advertising expenses ¥0.2 billion (18.1%)18%Provision for bonuses ¥0.1 billion (9.2%)9%Directors' compensations ¥0.1 billion (6.2%)6%Depreciation ¥0.0 billion (1.5%)Other (not itemized) ¥0.6 billion (43.9%)44%¥1.3B
  • Salaries and allowances　¥0.3 billion
  • Advertising expenses　¥0.2 billion
  • Provision for bonuses　¥0.1 billion
  • Directors' compensations　¥0.1 billion
  • Depreciation　¥0.0 billion
  • Other (not itemized)　¥0.6 billion

Performance, financial position and capital allocation

Finance
81.5% Net assets to total assets Industry median 55.2% FY ending 8/2025 · consolidated / calculated
¥747.35 Net assets per share
¥3.9 billion Total assets
Capital allocation
107.1% Cash conversion Industry median 106.7% FY ending 8/2025 · consolidated / calculated

A-tie

Recent performance trends

Source Annual securities reports

3 2 1 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 2021 to 2025Disclosed

Item20212022202320242025
Net sales ¥1.8B ¥1.8B ¥1.9B ¥2.4B ¥2.9B
Year on year (%) Could not be retrieved -1.8% +8.2% +23.2%◆ +23.3%◆
Ordinary income (loss) ¥0.5B ¥0.4B ¥0.4B ¥0.5B ¥0.7B
Change from prior year Could not be retrieved -21.9% -1.3% +24.6% +39.1%
Ordinary income (loss) as a share of Net sales 29.1% 23.1% 21.1% 21.4% 24.1%
Change (percentage points) Could not be retrieved -6.0 points◆ -2.0 points◆ +0.2 points +2.7 points◆

Fiscal periods marked for changes

Earlier fiscal periods (1)
  • 2022Ordinary income (loss) as a share of revenue -6.0 points
  • 2023Ordinary income (loss) as a share of revenue -2.0 points
  • 2024Net sales year on year +23.2%
  • 2025Net sales year on year +23.3%, Ordinary income (loss) as a share of revenue +2.7 points

A-tie

Earnings and net assets per share over time

Unit yenSource Annual securities reports

113 75 38 0 4 years ago 3 years ago 2 years ago Last year This year Earnings per share yen 747 498 249 0 4 years ago 3 years ago 2 years ago Last year This year Net assets per share yen

A-tie

Return on equity over time

Unit %Source Annual securities reports

24 16 8 0 4 years ago 3 years ago 2 years ago Last year This year Return on equity (ROE, %)
Parent only indicators (18 items)
Item4 years ago3 years ago2 years agoLast yearThis year
Net sales ¥1.8 billion ¥1.8 billion ¥1.9 billion ¥2.4 billion ¥2.9 billion
Ordinary income (loss) ¥0.5 billion ¥0.4 billion ¥0.4 billion ¥0.5 billion ¥0.7 billion
Net income (loss) ¥0.4 billion ¥0.3 billion ¥0.3 billion ¥0.3 billion ¥0.5 billion
Capital stock ¥20.00 million ¥20.00 million ¥20.00 million ¥20.00 million ¥0.2 billion
Total number of issued shares (common stock) 4,000,000 shares 4,000,000 shares 4,000,000 shares 4,000,000 shares 4,231,000 shares
Net assets ¥1.7 billion ¥2.0 billion ¥2.2 billion ¥2.5 billion ¥3.2 billion
Total assets ¥2.3 billion ¥2.5 billion ¥2.7 billion ¥3.3 billion ¥3.9 billion
Net assets per share 421.81 yen 490.82 yen 559.79 yen 634.13 yen 747.35 yen
Dividend per share Could not be retrieved Could not be retrieved Could not be retrieved 30 yen 46 yen
Basic earnings (loss) per share 91.27 yen 69.01 yen 68.97 yen 74.34 yen 113.22 yen
Diluted earnings per share Could not be retrieved Could not be retrieved Could not be retrieved Could not be retrieved 110.61 yen
Equity-to-asset ratio 74.8% 79.6% 84.3% 77.5% 81.5%
Return on equity 24.3% 15.1% 13.1% 12.5% 16.1%
Payout ratio Could not be retrieved Could not be retrieved Could not be retrieved 40.4% 40.6%
Net cash provided by (used in) operating activities Could not be retrieved Could not be retrieved ¥0.3 billion ¥1.0 billion ¥0.8 billion
Net cash provided by (used in) investing activities Could not be retrieved Could not be retrieved ¥-0.5 billion ¥-0.5 billion ¥-0.8 billion
Net cash provided by (used in) financing activities Could not be retrieved Could not be retrieved ¥-10.99 million ¥-11.97 million ¥0.1 billion
Cash and cash equivalents Could not be retrieved Could not be retrieved ¥1.6 billion ¥2.0 billion ¥2.1 billion

Dividend history

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

1 periods Consecutive increases (own definition) through FY ending 8/2025
2 periods Consecutive periods with dividends (site definition) through FY ending 8/2025
+53.3% 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 8/2025 ¥46 Could not be retrieved 40.6%
FY ending 8/2024 ¥30 Could not be retrieved 40.4%

A-tie

Dividends per share over time

Unit yenSource Annual securities reports

46 31 15 0 4 years ago 3 years ago 2 years ago Last year This year Dividend per share yen

Shareholder composition

As of 2025-08-31Disclosed

Share ownership by holder category

2,210 Shareholders
8.07% Foreign holders (total) Industry median 3.64%
47.99% Individuals and others Industry median 52.53%

A-tie

Unit %Source Annual securities reports

  • Financial institutions1.77%
  • Securities firms8.32%
  • Other corporations33.85%
  • Foreign holders (institutions)8.05%
  • Foreign holders (individuals)0.02%
  • Individuals and others47.99%

Major shareholders

RankShareholderShareholding ratioShares held
1 株式会社エージーアイ 28.36% 1,200,000
2 樺山伸一 26.22% 1,109,400
3 樺山玄基 6.62% 280,000
4 上田八木短資株式会社 4.18% 176,700
5 MSIP CLIENT SECURITIES （常任代理人 モルガン・スタンレーＭＵＦＧ証券株式会社） 3.46% 146,200
6 楽天証券株式会社 2.99% 126,600
7 NOMURA INTERNATIONAL PLC A/C JAPAN FLOW（常任代理人 野村證券株式会社） 1.84% 77,650
8 日本マスタートラスト信託銀行株式会社（信託口） 0.87% 36,700
9 野村證券株式会社 0.87% 36,650
10 JP JPMSE LUX RE UBS AG LONDON BRANCH EQ CO（常任代理人 株式会社三菱ＵＦＪ銀行） 0.86% 36,200

Research and development expenses and capital expenditure

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

Not disclosed Research and development
¥16.87 million Capital expenditure

Revenue scale in the same industry

A-tie

Source Annual securities reports of each company

Services: 671 companies · revenue · largest first・each company’s latest fiscal year・consolidated (parent-only where no consolidated figures)・Disclosed

Workforce information

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

55 Employees (parent only) Industry median 130
41.4 Average age Industry median 38.8
4.9 years Average length of service Industry median 6.6 years
¥6.80 million Average annual salary Industry median ¥5.89 million
People and organisation
53.3¥ million Sales per employee Industry median 24.2¥ million FY ending 8/2025 · parent company only / calculated
¥12.97 million Operating income per employee
78 Average temporary staff

Audit and disclosure information

Annual securities report, year ended 2025-08-31Disclosed

ItemValue
Audit firm 和泉監査法人
Audit fees (this year, filing company) ¥17.50 million
Non-audit fees (this year, filing company) ¥2.00 million
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) (18 items)

ItemValueConsolidated / Non-consolidated
Dividend per share 46 yen Parent only
Net cash provided by (used in) operating activities ¥0.8 billion Parent only
Net sales ¥2.9 billion Parent only
Net income (loss) ¥0.5 billion Parent only
Net cash provided by (used in) investing activities ¥-0.8 billion Parent only
Diluted earnings per share 110.61 yen Parent only
Cash and cash equivalents ¥2.1 billion Parent only
Total number of issued shares (common stock) 4,231,000 shares Parent only
Net assets ¥3.2 billion Parent only
Ordinary income (loss) ¥0.7 billion Parent only
Total assets ¥3.9 billion Parent only
Return on equity 16.1% Parent only
Equity-to-asset ratio 81.5% Parent only
Net cash provided by (used in) financing activities ¥0.1 billion Parent only
Capital stock ¥0.2 billion Parent only
Payout ratio 40.6% Parent only
Basic earnings (loss) per share 113.22 yen Parent only
Net assets per share 747.35 yen Parent only

Employees (5 items)

ItemValueConsolidated / Non-consolidated
Average length of service (years) 4.9 years Parent only
Average annual salary ¥6.80 million Parent only
Average age (years) 41.4 years old Parent only
Number of employees 55 people Parent only
Number of employees 55 people Parent only

Other disclosed items (2 items)

ItemValueConsolidated / Non-consolidated
Average number of temporary employees 78 people Parent only
Average number of temporary employees 78 people Parent only

Property and facilities (1 items)

ItemValueConsolidated / Non-consolidated
Capital expenditures ¥16.87 million Consolidated

Shares (4 items)

ItemValueConsolidated / Non-consolidated
Number of shares held 3,226,100 shares Consolidated
Number of shares 4,231,000 shares Consolidated
Shareholding ratio 76.2% Consolidated
Number of voting rights 42,278 units Consolidated

Audit (2 items)

ItemValueConsolidated / Non-consolidated
Fees for audit and attestation services - reporting company ¥17.50 million Consolidated
Fees for non-audit services - reporting company ¥2.00 million Consolidated

Balance sheet (59 items)

ItemValueConsolidated / Non-consolidated
Other ¥0.2 billion Parent only
Other ¥4.84 million Parent only
Other ¥10.60 million Parent only
Software ¥4.79 million Parent only
Software in progress ¥0.55 million Parent only
Lease obligations ¥4.42 million Parent only
Lease obligations ¥1.98 million Parent only
Lease assets ¥5.81 million Parent only
Lease assets ¥1.94 million Parent only
Lease assets, net ¥3.87 million Parent only
Retained earnings ¥2.9 billion Parent only
Legal retained earnings ¥5.00 million Parent only
Advances received ¥11.78 million Parent only
Prepaid expenses ¥34.21 million Parent only
Non-current liabilities ¥0.1 billion Parent only
Non-current assets ¥1.8 billion Parent only
Accounts receivable - trade ¥2.95 million Parent only
Tools, furniture and fixtures ¥43.17 million Parent only
Tools, furniture and fixtures ¥9.41 million Parent only
Buildings ¥41.65 million Parent only
Buildings, net ¥16.34 million Parent only
Provision for directors' retirement benefits ¥12.51 million Parent only
Investments and other assets ¥1.7 billion Parent only
Property, plant and equipment ¥30.58 million Parent only
Income taxes payable ¥0.1 billion Parent only
Accrued consumption taxes ¥16.97 million Parent only
Accrued expenses ¥26.61 million Parent only
Accounts payable - other ¥0.2 billion Parent only
Shareholders' equity ¥3.2 billion Parent only
Structures ¥0.08 million Parent only
Machinery, equipment and vehicles ¥1.00 million Parent only
Machinery, equipment and vehicles, net ¥0.96 million Parent only
Current liabilities ¥0.6 billion Parent only
Current assets ¥2.1 billion Parent only
Accumulated depreciation ¥-1.94 million Parent only
Accumulated depreciation ¥-33.76 million Parent only
Accumulated depreciation ¥-25.32 million Parent only
Accumulated depreciation ¥-0.08 million Parent only
Accumulated depreciation ¥-0.04 million Parent only
Intangible assets ¥7.28 million Parent only
Cash and cash equivalents ¥2.1 billion Parent only
Cash and deposits ¥2.1 billion Parent only
Net assets ¥3.2 billion Parent only
Net assets ¥3.2 billion Parent only
Total assets ¥3.9 billion Parent only
Deferred tax assets ¥0.1 billion Parent only
Retained earnings brought forward ¥2.8 billion Parent only
Liabilities ¥0.7 billion Parent only
Liabilities and net assets ¥3.9 billion Parent only
Supplies ¥13.69 million Parent only
Accounts payable - trade ¥82.61 million Parent only
Allowance for doubtful accounts ¥-30.27 million Parent only
Capital surplus ¥0.1 billion Parent only
Legal capital surplus ¥0.1 billion Parent only
Capital stock ¥0.2 billion Parent only
Provision for bonuses ¥0.1 billion Parent only
Long term unearned revenue ¥9.06 million Parent only
Long-term prepaid expenses ¥1.4 billion Parent only
Long-term deposits received ¥0.1 billion Parent only

Accounts unique to this company (2 items)

ItemValueConsolidated / Non-consolidated
Revenue ¥20.25 million Parent only
Revenue ¥-3.60 million Parent only

Statement of income (36 items)

ItemValueConsolidated / Non-consolidated
Other ¥0.65 million Parent only
Listing related expenses-NOE ¥4.75 million Parent only
Dividends from surplus ¥-0.1 billion Parent only
Interest income ¥2.93 million Parent only
Operating income ¥0.7 billion Parent only
Non-operating income ¥3.59 million Parent only
Non-operating expenses ¥11.06 million Parent only
Net cash provided by (used in) operating activities ¥0.8 billion Parent only
Cost of sales ¥0.9 billion Parent only
Gross profit (loss) ¥2.0 billion Parent only
Net sales ¥2.9 billion Parent only
Advertising expenses ¥0.2 billion Parent only
Net income (loss) ¥0.5 billion Parent only
Net income (loss) ¥0.5 billion Parent only
Directors' compensations ¥80.04 million Parent only
Net cash provided by (used in) investing activities ¥-0.8 billion Parent only
Interest expenses ¥0.01 million Parent only
Issuance of new shares ¥0.3 billion Parent only
Stock issuance cost ¥6.20 million Parent only
Income taxes - current ¥0.2 billion Parent only
Income taxes ¥0.2 billion Parent only
Income taxes - deferred ¥-9.93 million Parent only
Depreciation ¥19.07 million Parent only
Impairment loss ¥61.79 million Parent only
Extraordinary loss ¥61.79 million Parent only
Net increase (decrease) in cash and cash equivalents ¥83.60 million Parent only
Interest on bonds ¥0.07 million Parent only
Income (loss) before income taxes ¥0.6 billion Parent only
Income (loss) before income taxes ¥0.6 billion Parent only
Ordinary income ¥0.7 billion Parent only
Salaries and allowances ¥0.3 billion Parent only
Subsidy income ¥4,000 Parent only
Net cash provided by (used in) financing activities ¥0.1 billion Parent only
Selling, general and administrative expenses ¥1.3 billion Parent only
Provision for bonuses ¥0.1 billion Parent only
Other ¥0.04 million Parent only

Statement of changes in equity (1 items)

ItemValueConsolidated / Non-consolidated
Total changes during the period ¥0.6 billion Parent only

Statement of cash flows (31 items)

ItemValueConsolidated / Non-consolidated
Other ¥6.16 million Parent only
Other ¥9.07 million Parent only
Repayment of lease liabilities-FinCF ¥-1.98 million Parent only
Listing expenses ¥4.75 million Parent only
Payments of listing expenses ¥-4.75 million Parent only
Increase decrease in notes and accounts payable trade ¥2.27 million Parent only
Interest received ¥2.93 million Parent only
Interest expenses paid ¥-0.08 million Parent only
Decrease (increase) in prepaid expenses ¥-21.35 million Parent only
Interest income ¥-2.93 million Parent only
Decrease increase in notes and accounts receivable trade ¥9.48 million Parent only
Subtotal ¥1.1 billion Parent only
Interest expenses and interest on bonds ¥0.08 million Parent only
Purchase of property plant and equipment ¥-14.87 million Parent only
Decrease/increase in consumption taxes receivable/payable ¥-49.94 million Parent only
Increase/(decrease) in accounts payable - expenses ¥0.95 million Parent only
Increase (decrease) in accounts payable-other ¥51.93 million Parent only
Proceeds from issuance of common stock ¥0.3 billion Parent only
Stock issuance cost ¥6.20 million Parent only
Income taxes paid ¥-0.3 billion Parent only
Depreciation ¥19.07 million Parent only
Impairment loss ¥61.79 million Parent only
Purchase of intangible assets ¥-1.23 million Parent only
Redemption of bonds ¥-10.00 million Parent only
Proceeds from subsidy income ¥4,000 Parent only
Subsidy income ¥-4,000 Parent only
Increase (decrease) in provision for bonuses ¥18.38 million Parent only
Dividends ¥-0.1 billion Parent only
Purchase of long-term prepaid expenses ¥-0.8 billion Parent only
Amortization of long term prepaid expenses ¥0.3 billion Parent only
Increase decrease in long term deposits received ¥-4.00 million Parent only
Basic indicators
ItemValueConsolidated / Non-consolidatedSource
Net cash provided by (used in) operating activities ¥0.8 billion Parent onlyDisclosed
Dividend per share 46 Parent onlyDisclosed
Number of employees 55 Parent onlyDisclosed
Net assets ¥3.2 billion Parent onlyDisclosed
Net sales ¥2.9 billion Parent onlyDisclosed
Operating income ¥0.7 billion Parent onlyDisclosed
Ordinary income ¥0.7 billion Parent onlyDisclosed
Total assets ¥3.9 billion Parent onlyDisclosed
Operating margin 24.3%Parent onlyCalculated
Net margin Not disclosedNot applicableNot calculated (a required value is not disclosed)
Sales per employee 53258400 yenParent onlyCalculated
Total asset turnover 0.75 timesParent onlyCalculated
Net assets to total assets 81.5%Parent onlyCalculated
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 24.3%　Operating income ÷ net sales 　＝ ¥0.7 billion ÷ ¥2.9 billion
    Operating income ÷ net sales. The denominator is Net sales (Parent only, Japanese GAAP).
  • Sales per employee 53,258,400 yen　Sales or operating revenue ÷ employees 　＝ ¥2.9 billion ÷ 55 people
    Sales or operating revenue ÷ employees. The denominator is Number of employees (Parent only, Japanese GAAP).
  • Total asset turnover 0.75 times　Sales or operating revenue ÷ total assets 　＝ ¥2.9 billion ÷ ¥3.9 billion
    Sales or operating revenue ÷ total assets. The denominator is Total assets (Parent only, Japanese GAAP).
  • Net assets to total assets 81.5%　Net assets ÷ total assets 　＝ ¥3.2 billion ÷ ¥3.9 billion
    Net assets ÷ total assets. The denominator is Total assets (Parent only, Japanese GAAP).

Company details

  • Representative　President, Representative Director, gBizINFO

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
  • Net assets per share　Parent only
  • Total assets　Parent only

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

Year-on-year comparison

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

Earnings and net assets per share over time

  • Earnings per share = net profit ÷ shares; net assets per share = net assets ÷ shares. Disclosed values from the key financial indicators of the annual securities report. No share prices used

Return on equity over time

  • Return on equity (ROE): net profit as a proportion of equity. For Japanese companies, the disclosed value in the key financial indicators of the annual securities report (decimals converted to percentages)

Dividend history

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

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.

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. 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
  • Average temporary staff　Parent only, 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 A-tie Co.,Ltd. on EDINET, the FSA’s disclosure system (free to read)
Corporate number: 3011101038066 / 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