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4Cs HD

4Cs HD Co., Ltd.

Company highlights

The largest segment by revenue is Mail order, at 49.2% of the total.

Key figures

Period Oct 2024 to Sep 2025ConsolidatedJapanese GAAP

RevenueDisclosed ¥2.4B
Operating marginCalculated -6.8%
Net assets to total assetsCalculated 55.5%

Company profile

Securities code 3726 / EDINET code E05395 / Retail Trade / Fiscal year end September 30

福岡市中央区薬院一丁目１番１号　薬院ビジネスガーデン８階／Capital stock ¥1,122 million
Address, capital stock, fiscal year end and industry: the FSA’s EDINET code list.

Official website: https://www.4cs-holdings.co.jp/company/about/#number
Official website: gBizINFO (Ministry of Economy, Trade and Industry).

Company details
寺田 智美 Representative
3 Consolidated subsidiaries

Tables scroll sideways

Disclosed data

Source: Annual Securities Report (Oct 2024 to Sep 2025) · filed 2025-12-22

Profitability ★☆☆☆☆position among all companies -6.8%
Growth (revenue, 4-year average) ★☆☆☆☆position among all companies -0.3%
Capital efficiency ★☆☆☆☆position among all companies -17.3%

Business activities and revenue composition

4Cs HD

Revenue and profit by business segment

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

Mail orderMail order Sales 49.2% 49% WholesaleWholesale Sales 25.1% 25% RetailRetail Sales 19.8% 20% Consulting …Consulting Business Sales 5.9% 6%
BusinessNet sales to external customers Operating income
This yearShareLast year This yearMarginLast year
Mail order ¥1.2 billion 49.2% ¥1.1 billion ¥0.2 billion 15.3% ¥0.2 billion
Wholesale ¥0.6 billion 25.1% ¥0.5 billion ¥0.2 billion 29.9% ¥0.2 billion
Retail ¥0.5 billion 19.8% ¥0.6 billion ¥-28.14 million -5.8% ¥-34.98 million
Consulting Business ¥0.1 billion 5.9% ¥30.45 million ¥-29.95 million -20.8% ¥-12.81 million
Total of the businesses ¥2.4 billion100.0%

Revenue and profit

4Cs HD

Period Oct 2024 to Sep 2025Source Annual securities reports

Net sales and operating revenue ¥2.4B　100% Cost of sales ¥0.8B　32% Selling, general and administrative expenses ¥1.8B　75% Operating income ¥-0.2B　7%
Amounts by account
GroupAccountAmountConsolidated / Non-consolidated
Selling, general and administrative expenses Payrolls and allowances ¥0.4 billion Consolidated
Freightage expenses ¥0.2 billion Consolidated
Advertising expenses ¥0.2 billion Consolidated
Rents ¥0.1 billion Consolidated
Amortization of goodwill ¥98.33 million Consolidated
Fee expenses ¥84.27 million Parent only
Directors' compensations ¥57.40 million Parent only
Provision for shareholder benefit program ¥49.02 million Consolidated
Depreciation ¥21.96 million Parent only
Provision for bonuses ¥2.74 million Consolidated
Provision for point card certificates ¥1.84 million Consolidated
Profit by stage Gross profit (loss) ¥1.7 billion Consolidated
Net income ¥-0.2 billion Consolidated
Ordinary income ¥-0.2 billion Consolidated
Operating income ¥-0.2 billion Consolidated

4Cs HD

Selling, general and administrative expenses

Period Oct 2024 to Sep 2025Source Annual securities reports

Payrolls and allowances ¥0.4 billion (21.6%)22%Freightage expenses ¥0.2 billion (12.8%)13%Advertising expenses ¥0.2 billion (10.3%)10%Rents ¥0.1 billion (5.9%)Amortization of goodwill ¥0.1 billion (5.4%)Fee expenses ¥0.1 billion (4.6%)Other (not itemized) ¥0.7 billion (39.4%)39%¥1.8B
  • Payrolls and allowances　¥0.4 billion
  • Freightage expenses　¥0.2 billion
  • Advertising expenses　¥0.2 billion
  • Rents　¥0.1 billion
  • Amortization of goodwill　¥0.1 billion
  • Fee expenses　¥0.1 billion
  • Other (not itemized)　¥0.7 billion

Performance, financial position and capital allocation

Finance
55.5% Net assets to total assets Industry median 45.6% FY ending 9/2025 · consolidated / calculated
-8.2% Return on assets (ROA)
¥146.86 Net assets per share
¥-1.3 billion Free cash flow
¥3.0 billion Total assets
¥0.2 billion Goodwill (the part of the acquisition price above the net assets acquired)
Capital allocation
12.0% Increase in working capital ★★★★★ position among all companies FY ending 9/2025 · consolidated / calculated
70.6% Property, plant and equipment purchases relative to depreciation ★★★☆☆ position among all companies FY ending 9/2025 · consolidated / calculated

Long-term changes in performance

Period 2012 to 2025Disclosed

Revenue ×3.34 from 2012 to 2025

4Cs HD

Long-term revenue, profit and asset trends

Period 2012 to 2025Source Annual securities reportsDisclosed

Mark on the chart
4 3 1 -0 2012 2014 2016 2018 2020 2022 2024 2025 Net sales and operating revenue Ordinary income 2013　Net sales year on year +151.7%, Ordinary income (loss) as a share of revenue +6.2 points 2014　Net sales year on year -30.8%, Ordinary income (loss) as a share of revenue +9.7 points, Ordinary income (loss) loss to profit 2015　Net sales year on year +86.4% 2016　Net sales year on year +81.7%, Ordinary income (loss) as a share of revenue +2.8 points 2017　Net sales year on year -38.1% 2018　Ordinary income (loss) as a share of revenue -4.9 points 2019　Ordinary income (loss) as a share of revenue -12.7 points, Ordinary income (loss) profit to loss 2020　Ordinary income (loss) as a share of revenue -9.1 points 2021　Net sales year on year +25.5%, Ordinary income (loss) as a share of revenue +14.5 points 2023　Ordinary income (loss) as a share of revenue -5.1 points 2024　Ordinary income (loss) as a share of revenue +4.4 points 2025　Ordinary income (loss) as a share of revenue -2.7 points 2Latest value 2025 2¥ billion 4Highest in the period shown 2016 4¥ billion 1Lowest in the period shown 2012 1¥ billion ¥ billion

4Cs HD

Recent performance trends

Source Annual securities reports

2 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 2012 to 2025Disclosed

Item20212022202320242025
Net sales ¥2.5B ¥2.3B ¥2.1B ¥2.3B ¥2.4B
Year on year (%) +25.5%◆ -5.9% -8.1% +5.7% +8.1%
Ordinary income (loss) -¥0.2B -¥0.1B -¥0.2B -¥0.1B -¥0.2B
Change from prior year 0.37x 0.78x 1.85x 0.60x 1.60x
Ordinary income (loss) as a share of Net sales -6.1% -5.0% -10.2% -5.7% -8.5%
Change (percentage points) +14.5 points◆ +1.1 points -5.1 points◆ +4.4 points◆ -2.7 points◆

Fiscal periods marked for changes

Earlier fiscal periods (9)
  • 2013Net sales year on year +151.7%, Ordinary income (loss) as a share of revenue +6.2 points
  • 2014Net sales year on year -30.8%, Ordinary income (loss) as a share of revenue +9.7 points, Ordinary income (loss) loss to profit
  • 2015Net sales year on year +86.4%
  • 2016Net sales year on year +81.7%, Ordinary income (loss) as a share of revenue +2.8 points
  • 2017Net sales year on year -38.1%
  • 2018Ordinary income (loss) as a share of revenue -4.9 points
  • 2019Ordinary income (loss) as a share of revenue -12.7 points, Ordinary income (loss) profit to loss
  • 2020Ordinary income (loss) as a share of revenue -9.1 points
  • 2021Net sales year on year +25.5%, Ordinary income (loss) as a share of revenue +14.5 points
  • 2023Ordinary income (loss) as a share of revenue -5.1 points
  • 2024Ordinary income (loss) as a share of revenue +4.4 points
  • 2025Ordinary income (loss) as a share of revenue -2.7 points

4Cs HD

Earnings and net assets per share over time

Unit yenSource Annual securities reports

-22 -26 -31 -35 4 years ago 3 years ago 2 years ago Last year This year Earnings per share yen 147 98 49 0 4 years ago 3 years ago 2 years ago Last year This year Net assets per share yen

4Cs HD

Return on equity over time

Unit %Source Annual securities reports

-17 -30 -44 -57 4 years ago 3 years ago 2 years ago Last year This year Return on equity (ROE, %)
Consolidated indicators (14 items)
Item4 years ago3 years ago2 years agoLast yearThis year
Net sales ¥2.5 billion ¥2.3 billion ¥2.1 billion ¥2.3 billion ¥2.4 billion
Ordinary income (loss) ¥-0.2 billion ¥-0.1 billion ¥-0.2 billion ¥-0.1 billion ¥-0.2 billion
Net income (loss) attributable to owners of parent ¥-0.2 billion ¥-0.2 billion ¥-0.3 billion ¥-0.3 billion ¥-0.2 billion
Comprehensive income ¥-0.2 billion ¥-0.2 billion ¥-0.3 billion ¥-0.3 billion ¥-0.2 billion
Net assets ¥0.6 billion ¥0.5 billion ¥0.5 billion ¥1.2 billion ¥1.7 billion
Total assets ¥1.8 billion ¥1.5 billion ¥1.6 billion ¥2.3 billion ¥3.0 billion
Net assets per share 81.6 yen 62.05 yen 63.88 yen 116.28 yen 146.86 yen
Basic earnings (loss) per share -24.94 yen -21.76 yen -35.29 yen -31.27 yen -23.64 yen
Equity-to-asset ratio 32.2% 30.9% 31.4% 51.0% 55.1%
Return on equity -28.5% -30.2% -56.6% -32.4% -17.3%
Net cash provided by (used in) operating activities ¥-0.1 billion ¥-41.26 million ¥-0.3 billion ¥-0.4 billion ¥-0.7 billion
Net cash provided by (used in) investing activities ¥-8.78 million ¥-4.71 million ¥-0.1 billion ¥-50.12 million ¥-0.6 billion
Net cash provided by (used in) financing activities ¥-84.08 million ¥-0.1 billion ¥0.3 billion ¥0.7 billion ¥0.9 billion
Cash and cash equivalents ¥0.8 billion ¥0.6 billion ¥0.5 billion ¥0.8 billion ¥0.4 billion
Parent only indicators (11 items)
Item4 years ago3 years ago2 years agoLast yearThis year
Net sales ¥0.3 billion ¥1.4 billion ¥1.8 billion ¥1.8 billion ¥1.9 billion
Ordinary income (loss) ¥-13.01 million ¥-0.1 billion ¥-0.2 billion ¥-0.1 billion ¥-0.2 billion
Net income (loss) ¥-0.1 billion ¥-0.2 billion ¥-0.3 billion ¥-0.3 billion ¥-0.2 billion
Capital stock ¥1.0 billion ¥1.0 billion ¥1.1 billion ¥1.6 billion ¥1.9 billion
Total number of issued shares (common stock) 7,377,670 shares 7,419,970 shares 8,077,670 shares 10,077,670 shares 11,207,470 shares
Net assets ¥0.6 billion ¥0.5 billion ¥0.5 billion ¥1.2 billion ¥1.7 billion
Total assets ¥1.3 billion ¥1.3 billion ¥1.6 billion ¥2.3 billion ¥2.8 billion
Net assets per share 86.86 yen 65.06 yen 63.13 yen 116.55 yen 151.22 yen
Basic earnings (loss) per share -18.12 yen -23.99 yen -38.9 yen -30.27 yen -19.17 yen
Equity-to-asset ratio 49.6% 37.6% 32.2% 51.9% 61.4%
Return on equity -20.3% -31.5% -61.3% -31.4% -13.8%

Shareholder composition

As of 2025-09-30Disclosed

Share ownership by holder category

15,988 Shareholders
12.31% Foreign holders (total) Industry median 3.60%
74.66% Individuals and others Industry median 50.90%

4Cs HD

Unit %Source Annual securities reports

  • Financial institutions0.18%
  • Securities firms4.21%
  • Other corporations8.63%
  • Foreign holders (institutions)12.17%
  • Foreign holders (individuals)0.14%
  • Individuals and others74.66%

Major shareholders

RankShareholderShareholding ratioShares held
1 井 康彦 11.95% 1,339,280
2 SCBHK AC-CHINA GALAXY INTERNATIONAL SECURITIES（HONG KONG）CO.,LIMITED CLIENT ACCOUNT(常任代理人 株式会社三菱UFJ銀行） 9.47% 1,061,300
3 ネットプライス有限責任事業組合 9.18% 1,028,947
4 BNYM AS AGT/CLTS NON TREATY JASDEC（常任代理人 株式会社三菱UFJ銀行） 2.08% 233,100
5 株式会社ネクスタ（匿名組合口） 1.78% 200,000
6 ワイズコレクション株式会社 1.64% 184,500
7 楽天証券株式会社 1.58% 177,000
8 DENBA JAPAN株式会社 1.45% 162,753
9 株式会社ジェリービーンズグループ 1.41% 158,000
10 株式会社ＳＢＩ証券 1.25% 140,178

Research and development expenses and capital expenditure

Source: R&D and capital expenditure sections, annual securities reports · 2 years (2024 to 2025)Disclosed

¥1.78 million Research and development 0.1% of revenue (industry median 0.1%)
Not disclosed Capital expenditure
Fiscal year Research and development
FY ending 9/2025 ¥1.78 million
FY ending 9/2024 ¥1.16 million

Revenue scale in the same industry

4Cs HD

Source Annual securities reports of each company

Retail Trade: 343 companies · revenue · largest first・each company’s latest fiscal year・consolidated (parent-only where no consolidated figures)・Disclosed

Workforce information

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

88 Employees (parent only) Industry median 226
45.1 Average age Industry median 41.8
7.8 years Average length of service Industry median 10.9 years
¥3.57 million Average annual salary Industry median ¥5.46 million
People and organisation
26.5¥ million Sales per employee Industry median 59.6¥ million FY ending 9/2025 · consolidated / calculated
¥-1.80 million Operating income per employee
59.8% Wage gap between men and women
63.6% Women in managerial positions
Men 17
Women 79 Employees by gender
25 Average temporary staff

Administrative filings and published information

Workplace information filings

Filed 2026-06-25Disclosed

ItemValue
Employees 96

Audit and disclosure information

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

ItemValue
Audit firm 監査法人ウィズ
Audit fees (this year, total) ¥27.00 million
Non-audit fees (this year, total) Not applicable
Going concern note Note present
Accounting standard Japanese GAAP

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Cover of “Kaisha no Shikumi: Raising Prices” Same industry: Retail Trade “Kaisha no Shikumi: Raising Prices” Reads the filings of restaurant, clothing and household goods chains for how price increases relate to customer numbers. Retail Trade companies in this book: saizeriya, FOOD & LIFE COMPANIES, FAST RETAILING and others (6 in all) “Ano Kaisha no Shikumi” series, Vol.2 — Kindle and paperback Find it on Amazon → Cover of “Kaisha no Shikumi: Earning Beyond the Till” Same industry: Retail Trade “Kaisha no Shikumi: Earning Beyond the Till” Reads the filings of supermarkets, department stores and drugstores for money received under headings other than product sales, such as finance and rent. Retail Trade companies in this book: AEON, TSURUHA, Takashimaya and others (5 in all) “Ano Kaisha no Shikumi” series, Vol.5 — Kindle and paperback Find it on Amazon →

Sources and methodology

Retrieved disclosed figures

Accounts and values from the annual securities report, by section

Major management indicators (5 years) (25 items)

ItemValueConsolidated / Non-consolidated
Comprehensive income ¥-0.2 billion Consolidated
Net cash provided by (used in) operating activities ¥-0.7 billion Consolidated
Net sales ¥2.4 billion Consolidated
Net cash provided by (used in) investing activities ¥-0.6 billion Consolidated
Cash and cash equivalents ¥0.4 billion Consolidated
Net assets ¥1.7 billion Consolidated
Ordinary income (loss) ¥-0.2 billion Consolidated
Total assets ¥3.0 billion Consolidated
Return on equity -17.3% Consolidated
Equity-to-asset ratio 55.1% Consolidated
Net income (loss) attributable to owners of parent ¥-0.2 billion Consolidated
Net cash provided by (used in) financing activities ¥0.9 billion Consolidated
Basic earnings (loss) per share -23.64 yen Consolidated
Net assets per share 146.86 yen Consolidated
Net sales ¥1.9 billion Parent only
Net income (loss) ¥-0.2 billion Parent only
Total number of issued shares (common stock) 11,207,470 shares Parent only
Net assets ¥1.7 billion Parent only
Ordinary income (loss) ¥-0.2 billion Parent only
Total assets ¥2.8 billion Parent only
Return on equity -13.8% Parent only
Equity-to-asset ratio 61.4% Parent only
Capital stock ¥1.9 billion Parent only
Basic earnings (loss) per share -19.17 yen Parent only
Net assets per share 151.22 yen Parent only

Employees (10 items)

ItemValueConsolidated / Non-consolidated
Number of employees 92 people Consolidated
Wage gap between men and women (all employees) 59.8% Parent only
Average length of service (years) 7.8 years Parent only
Average annual salary ¥3.57 million Parent only
Average age (years) 45.1 years old Parent only
Number of employees 88 people Parent only
Number of employees 88 people Parent only
Number of employees 88 people Parent only
Wage gap between men and women (regular employees) 70.0% Parent only
Wage gap between men and women (non-regular employees) 84.4% Parent only

Other disclosed items (12 items)

ItemValueConsolidated / Non-consolidated
Goodwill before offsetting ¥0.2 billion Consolidated
Net sales to external customers ¥2.4 billion Consolidated
Average number of temporary employees 25 people Consolidated
Increase in property plant and equipment and intangible assets ¥0.2 billion Consolidated
Write-downs of inventories ¥4.11 million Consolidated
Depreciation ¥22.00 million Consolidated
Number of consolidated subsidiaries 3 companies Consolidated
Average number of temporary employees 25 people Parent only
Average number of temporary employees 25 people Parent only
Average number of temporary employees 25 people Parent only
Total return on the share price index 217.8% Parent only
Ratio of female employees in managerial positions 63.6% Parent only

Shares (8 items)

ItemValueConsolidated / Non-consolidated
Number of shares held 4,685,058 shares Consolidated
Total number of shares held treasury shares etc 9,300 shares Consolidated
Number of shares 11,207,470 shares Consolidated
Shareholding ratio treasury shares etc 0.1% Consolidated
Shareholding ratio 41.8% Consolidated
Number of shares held in own name treasury shares etc 9,300 shares Consolidated
Number of voting rights 111,383 units Consolidated
Total shareholder return 114.4% Parent only

Audit (2 items)

ItemValueConsolidated / Non-consolidated
Fees for audit and attestation services - reporting company ¥27.00 million Consolidated
Fees for audit and attestation services - total ¥27.00 million Consolidated

Balance sheet (109 items)

ItemValueConsolidated / Non-consolidated
Other ¥21.35 million Consolidated
Other ¥0.61 million Consolidated
Other ¥34.36 million Consolidated
Other ¥0.2 billion Consolidated
Other ¥0.2 billion Consolidated
Other ¥59.00 million Consolidated
Other, net ¥0.03 million Consolidated
Goodwill ¥0.2 billion Consolidated
Reserve for loyalty awards credits ¥5.48 million Consolidated
Retained earnings ¥-1.7 billion Consolidated
Advances received ¥0.1 billion Consolidated
Advance payments trade ¥1.2 billion Consolidated
Raw materials and supplies ¥31.67 million Consolidated
Merchandise and finished goods ¥0.6 billion Consolidated
Non-current liabilities ¥0.2 billion Consolidated
Non-current assets ¥0.4 billion Consolidated
Land ¥13.00 million Consolidated
Accounts receivable - trade ¥0.2 billion Consolidated
Buildings ¥8.23 million Consolidated
Buildings, net ¥0 Consolidated
Investments and other assets ¥60.71 million Consolidated
Lease and guarantee deposits ¥43.27 million Consolidated
Subscription rights to shares ¥14.19 million Consolidated
Property, plant and equipment ¥13.03 million Consolidated
Income taxes payable ¥31.16 million Consolidated
Provision for shareholder benefit program ¥49.02 million Consolidated
Shareholders' equity ¥1.6 billion Consolidated
Current liabilities ¥1.1 billion Consolidated
Current assets ¥2.6 billion Consolidated
Accumulated depreciation ¥-34.33 million Consolidated
Accumulated depreciation ¥-8.23 million Consolidated
Intangible assets ¥0.3 billion Consolidated
Cash and cash equivalents ¥0.4 billion Consolidated
Cash and deposits ¥0.4 billion Consolidated
Short-term loans payable ¥0.3 billion Consolidated
Claims provable in bankruptcy claims provable in rehabilitation and other ¥29.07 million Consolidated
Net assets ¥1.7 billion Consolidated
Net assets ¥1.7 billion Consolidated
Total assets ¥3.0 billion Consolidated
Total assets ¥3.0 billion Consolidated
Deferred tax liabilities ¥5.32 million Consolidated
Deferred tax assets ¥16.45 million Consolidated
Treasury stock ¥-3.14 million Consolidated
Liabilities ¥1.3 billion Consolidated
Liabilities and net assets ¥3.0 billion Consolidated
Accounts payable - trade ¥0.1 billion Consolidated
Allowance for doubtful accounts ¥-29.07 million Consolidated
Allowance for doubtful accounts ¥-0.05 million Consolidated
Capital surplus ¥1.4 billion Consolidated
Capital stock ¥1.9 billion Consolidated
Asset retirement obligations ¥34.17 million Consolidated
Provision for bonuses ¥2.74 million Consolidated
Long-term loans payable ¥0.2 billion Consolidated
Long-term accounts receivable-other ¥0.38 million Consolidated
Current portion of bonds payable ¥0.2 billion Consolidated
Current portion of long-term loans payable ¥58.91 million Consolidated
Other ¥1.35 million Parent only
Other ¥0.72 million Parent only
Other ¥0 Parent only
Other ¥0.1 billion Parent only
Other ¥74.48 million Parent only
Other capital surplus ¥2.34 million Parent only
Goodwill ¥25.46 million Parent only
Reserve for loyalty awards credits ¥5.48 million Parent only
Retained earnings ¥-1.7 billion Parent only
Legal retained earnings ¥0.92 million Parent only
Advances received ¥3.03 million Parent only
Advance payments trade ¥0.1 billion Parent only
Raw materials and supplies ¥31.67 million Parent only
Merchandise and finished goods ¥0.5 billion Parent only
Non-current liabilities ¥0.1 billion Parent only
Non-current assets ¥1.6 billion Parent only
Accounts receivable - trade ¥0.2 billion Parent only
Buildings, net ¥0 Parent only
Investments and other assets ¥1.5 billion Parent only
Lease and guarantee deposits ¥43.03 million Parent only
Subscription rights to shares ¥14.19 million Parent only
Property, plant and equipment ¥0 Parent only
Income taxes payable ¥26.06 million Parent only
Provision for shareholder benefit program ¥49.02 million Parent only
Shareholders' equity ¥1.7 billion Parent only
Current liabilities ¥0.9 billion Parent only
Current assets ¥1.2 billion Parent only
Intangible assets ¥83.96 million Parent only
Cash and deposits ¥0.2 billion Parent only
Short-term loans payable ¥0.3 billion Parent only
Claims provable in bankruptcy claims provable in rehabilitation and other ¥29.07 million Parent only
Advances paid ¥56.36 million Parent only
Net assets ¥1.7 billion Parent only
Net assets ¥1.7 billion Parent only
Total assets ¥2.8 billion Parent only
Deferred tax liabilities ¥5.32 million Parent only
Retained earnings brought forward ¥-1.7 billion Parent only
Treasury stock ¥-3.14 million Parent only
Liabilities ¥1.0 billion Parent only
Liabilities and net assets ¥2.8 billion Parent only
Accounts payable - trade ¥0.1 billion Parent only
Allowance for doubtful accounts ¥-0.2 billion Parent only
Allowance for doubtful accounts ¥-0.05 million Parent only
Capital surplus ¥1.4 billion Parent only
Legal capital surplus ¥1.4 billion Parent only
Capital stock ¥1.9 billion Parent only
Asset retirement obligations ¥34.17 million Parent only
Long-term loans payable ¥0.1 billion Parent only
Long-term accounts receivable-other ¥0.38 million Parent only
Shares of subsidiaries and associates ¥0.3 billion Parent only
Long-term loans receivable from subsidiaries and affiliates ¥0.8 billion Parent only
Current portion of bonds payable ¥0.2 billion Parent only
Current portion of long-term loans payable ¥28.22 million Parent only

Accounts unique to this company (4 items)

ItemValueConsolidated / Non-consolidated
Revenue ¥58.50 million Consolidated
Revenue ¥-81.50 million Consolidated
Revenue ¥58.50 million Parent only
Revenue ¥0.5 billion Parent only

Statement of income (85 items)

ItemValueConsolidated / Non-consolidated
Other ¥1.58 million Consolidated
Other ¥3.46 million Consolidated
Amortization of goodwill ¥98.33 million Consolidated
Amortization of goodwill ¥98.33 million Consolidated
Provision for point card certificates ¥1.84 million Consolidated
Comprehensive income ¥-0.2 billion Consolidated
Interest income ¥0.71 million Consolidated
Commission fee ¥8.89 million Consolidated
Operating income ¥-0.2 billion Consolidated
Operating income ¥-0.2 billion Consolidated
Non-operating income ¥17.18 million Consolidated
Non-operating expenses ¥58.33 million Consolidated
Net cash provided by (used in) operating activities ¥-0.7 billion Consolidated
Rents ¥0.1 billion Consolidated
Cost of sales ¥0.8 billion Consolidated
Gross profit (loss) ¥1.7 billion Consolidated
Net sales ¥2.4 billion Consolidated
Net sales ¥2.4 billion Consolidated
Advertising expenses ¥0.2 billion Consolidated
Net income ¥-0.2 billion Consolidated
Net income ¥-0.2 billion Consolidated
Net income (loss) ¥-0.2 billion Consolidated
Net income (loss) ¥-0.2 billion Consolidated
Net cash provided by (used in) investing activities ¥-0.6 billion Consolidated
Interest expenses ¥27.62 million Consolidated
Issuance of new shares ¥0.7 billion Consolidated
Provision for shareholder benefit program ¥49.02 million Consolidated
Stock issuance cost ¥19.94 million Consolidated
Income taxes - current ¥19.38 million Consolidated
Income taxes ¥0.75 million Consolidated
Income taxes - deferred ¥-18.63 million Consolidated
Impairment loss ¥7.64 million Consolidated
Impairment loss ¥7.64 million Consolidated
Extraordinary loss ¥36.71 million Consolidated
Net increase (decrease) in cash and cash equivalents ¥-0.3 billion Consolidated
Interest on bonds ¥7.30 million Consolidated
Income (loss) before income taxes ¥-0.2 billion Consolidated
Income (loss) before income taxes ¥-0.2 billion Consolidated
Ordinary income ¥-0.2 billion Consolidated
Payrolls and allowances-SGA ¥0.4 billion Consolidated
Disposal of treasury stock ¥0.11 million Consolidated
Purchase of treasury stock ¥-0.27 million Consolidated
Comprehensive income attributable to owners of parent ¥-0.2 billion Consolidated
Net cash provided by (used in) financing activities ¥0.9 billion Consolidated
Selling, general and administrative expenses ¥1.8 billion Consolidated
Reversal of allowance for doubtful accounts ¥5.99 million Consolidated
Provision of allowance for doubtful accounts ¥29.07 million Consolidated
Provision for bonuses ¥2.74 million Consolidated
Freightage expenses ¥0.2 billion Consolidated
Other ¥1.57 million Parent only
Other ¥0.71 million Parent only
Provision for point card certificates ¥1.84 million Parent only
Interest income ¥5.13 million Parent only
Commission fee ¥8.89 million Parent only
Operating income ¥-0.1 billion Parent only
Non-operating income ¥21.59 million Parent only
Non-operating expenses ¥56.56 million Parent only
Rents ¥0.1 billion Parent only
Cost of sales ¥0.6 billion Parent only
Gross profit (loss) ¥1.3 billion Parent only
Net sales ¥1.9 billion Parent only
Net income (loss) ¥-0.2 billion Parent only
Net income (loss) ¥-0.2 billion Parent only
Directors' compensations ¥57.40 million Parent only
Interest expenses ¥25.85 million Parent only
Fee expenses ¥84.27 million Parent only
Issuance of new shares ¥0.7 billion Parent only
Issuance cost of subscription rights to shares-NOE ¥2.76 million Parent only
Provision for shareholder benefit program ¥49.02 million Parent only
Stock issuance cost ¥19.94 million Parent only
Income taxes - current ¥10.16 million Parent only
Income taxes ¥1.17 million Parent only
Income taxes - deferred ¥-8.98 million Parent only
Depreciation ¥21.96 million Parent only
Impairment loss ¥7.64 million Parent only
Extraordinary loss ¥36.71 million Parent only
Interest on bonds ¥7.30 million Parent only
Income (loss) before income taxes ¥-0.2 billion Parent only
Ordinary income ¥-0.2 billion Parent only
Payrolls and allowances-SGA ¥0.4 billion Parent only
Disposal of treasury stock ¥0.11 million Parent only
Purchase of treasury stock ¥-0.27 million Parent only
Selling, general and administrative expenses ¥1.4 billion Parent only
Reversal of allowance for doubtful accounts ¥5.99 million Parent only
Provision of allowance for doubtful accounts ¥29.07 million Parent only

Statement of changes in equity (4 items)

ItemValueConsolidated / Non-consolidated
Total changes during the period ¥0.5 billion Consolidated
Net changes in items other than shareholders' equity ¥11.60 million Consolidated
Total changes during the period ¥0.5 billion Parent only
Net changes in items other than shareholders' equity ¥11.60 million Parent only

Statement of cash flows (45 items)

ItemValueConsolidated / Non-consolidated
Other ¥-29.44 million Consolidated
Amortization of goodwill ¥98.33 million Consolidated
Increase decrease in provision for point card certificates ¥1.84 million Consolidated
Payments for transfer of business2 ¥-0.6 billion Consolidated
Increase decrease in notes and accounts payable trade ¥36.19 million Consolidated
Interest expenses paid ¥-25.69 million Consolidated
Interest and dividends income received ¥0.75 million Consolidated
Increase (decrease) in advances received ¥-0.2 billion Consolidated
Decrease (increase) in advance payments to suppliers ¥-11.34 million Consolidated
Interest and dividend income ¥-0.72 million Consolidated
Decrease increase in notes and accounts receivable trade ¥-30.73 million Consolidated
Proceeds from withdrawal of time deposits ¥50.07 million Consolidated
Subtotal ¥-0.6 billion Consolidated
Proceeds from collection of guarantee deposits ¥17.02 million Consolidated
Payments for guarantee deposits ¥-0.08 million Consolidated
Interest expenses and interest on bonds ¥34.92 million Consolidated
Proceeds from refund of leasehold deposits ¥8.17 million Consolidated
Payments of leasehold and guarantee deposits ¥-0.23 million Consolidated
Proceeds from issuance of subscription rights to shares ¥15.46 million Consolidated
Proceeds from exercise of share acquisition rights ¥0.3 billion Consolidated
Purchase of property plant and equipment ¥-15.53 million Consolidated
(Increase) decrease in accounts receivables other ¥15.41 million Consolidated
Decrease/increase in consumption taxes receivable/payable ¥-52.10 million Consolidated
Increase decrease in accounts payable other and accrued expenses ¥-47.00 million Consolidated
Increase (decrease) in reserve for shareholder special benefit ¥14.56 million Consolidated
Proceeds from issuance of common stock ¥0.4 billion Consolidated
Stock issuance cost ¥19.94 million Consolidated
Decrease (increase) in inventories ¥-0.3 billion Consolidated
Income taxes paid ¥-17.95 million Consolidated
Income taxes refund ¥0.52 million Consolidated
Depreciation ¥22.00 million Consolidated
Impairment loss ¥7.64 million Consolidated
Purchase of intangible assets ¥-59.00 million Consolidated
Increase in short term loans payable ¥0.8 billion Consolidated
Decrease in short term loans payable ¥-0.7 billion Consolidated
Regarding purchase of treasury stock ¥-0.27 million Consolidated
Collection of loans receivable ¥40.00 million Consolidated
Increase (decrease) in allowance for doubtful accounts ¥-13.97 million Consolidated
Payments for asset retirement obligations ¥-26.66 million Consolidated
Increase (decrease) in provision for bonuses ¥2.74 million Consolidated
Proceeds from long term loans payable ¥0.2 billion Consolidated
Repayment of long term loans payable ¥-0.1 billion Consolidated
Collection of long-term loans receivable ¥1.00 million Consolidated
Decrease (increase) in deposits paid ¥47.14 million Consolidated
Increase (decrease) in deposits ¥-0.95 million Consolidated

Research and development (1 items)

ItemValueConsolidated / Non-consolidated
Research and development expenses included in general and administrative expenses and manufacturing cost for current period ¥1.78 million Consolidated
Basic indicators
ItemValueConsolidated / Non-consolidatedSource
Net cash provided by (used in) operating activities ¥-0.7 billion ConsolidatedDisclosed
Number of employees 92 ConsolidatedDisclosed
Net assets ¥1.7 billion ConsolidatedDisclosed
Net sales ¥2.4 billion ConsolidatedDisclosed
Operating income ¥-0.2 billion ConsolidatedDisclosed
Ordinary income ¥-0.2 billion ConsolidatedDisclosed
Net income ¥-0.2 billion ConsolidatedDisclosed
Total assets ¥3.0 billion ConsolidatedDisclosed
Operating margin -6.8%ConsolidatedCalculated
Net margin -10.0%ConsolidatedCalculated
Sales per employee 26533033 yenConsolidatedCalculated
Total asset turnover 0.82 timesConsolidatedCalculated
Net assets to total assets 55.5%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 -6.8%　Operating income ÷ net sales 　＝ ¥-0.2 billion ÷ ¥2.4 billion
    Operating income ÷ net sales. The denominator is Net sales (Consolidated, Japanese GAAP).
  • Net margin -10%　Net income ÷ net sales 　＝ ¥-0.2 billion ÷ ¥2.4 billion
    Net income ÷ net sales. The denominator is Net sales (Consolidated, Japanese GAAP).
  • Sales per employee 26,533,033 yen　Sales or operating revenue ÷ employees 　＝ ¥2.4 billion ÷ 92 people
    Sales or operating revenue ÷ employees. The denominator is Number of employees (Consolidated, Japanese GAAP).
  • Total asset turnover 0.82 times　Sales or operating revenue ÷ total assets 　＝ ¥2.4 billion ÷ ¥3.0 billion
    Sales or operating revenue ÷ total assets. The denominator is Total assets (Consolidated, Japanese GAAP).
  • Net assets to total assets 55.5%　Net assets ÷ total assets 　＝ ¥1.7 billion ÷ ¥3.0 billion
    Net assets ÷ total assets. The denominator is Total assets (Consolidated, Japanese GAAP).

Company details

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

Revenue and profit by business segment

  • Source: segment information, Annual Securities Report (Oct 2024 to Sep 2025) · Consolidated · Net sales to external customers · filed 2025-12-22
  • Share: against the total of Net sales to external customers disclosed by business (100%). Adjustments, corporate, eliminations and “other” left out as they are not businesses (so no match with company-wide Net sales to external customers). Margin: calculated against the Net sales to external customers on the same row“報告セグメント計” in the segment information of the annual securities report: ¥2.4 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 pageProfit share: not shown (one or more loss-making businesses)

Amounts by account

  • Totals and their component lines together; consolidated and parent-only figures mixed (right-hand column)

Selling, general and administrative expenses

  • Breakdown of selling, general and administrative expenses (costs of selling and running the company). Cost of sales not included
  • Each item: already inside the SG&A total (not added to it)

Finance

  • Net assets to total assets　Net assets ÷ total assets
  • Return on assets (ROA)　Net income ÷ total assets (consolidated)
  • Net assets per share　Consolidated
  • Free cash flow　Free cash flow: operating cash flow (cash generated by the business) plus investing cash flow (asset purchases, disposals and other investments), consolidated
  • Total assets　Consolidated
  • Goodwill (the part of the acquisition price above the net assets acquired)　12% 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
  • Increase in working capital　(increase in trade receivables + increase in inventories) ÷ net sales (or operating revenue)。Trade receivables up ¥30.73 million + inventories up ¥0.3 billion, over net sales ¥2.4 billion
  • Property, plant and equipment purchases relative to depreciation　Purchase of property, plant and equipment ÷ depreciation。Purchase of property, plant and equipment ¥15.53 million, over depreciation ¥22.00 million

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

Return on equity over time

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

Share ownership by holder category

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

Research and development expenses and capital expenditure

  • Research and development: total in the R&D section of the annual securities report. Capital expenditure: this year’s actual spending in the capital expenditure overview (not a plan). Years: only those available in the annual securities reports on hand (one to four per company); no row for other years. Share of revenue: divided by consolidated revenue in the same annual securities report. Industry median: the middle value among companies in Retail Trade that disclose the item (industries with at least 5 companies only).

Revenue scale in the same industry

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

Workforce information

  • All four: the reporting company (parent-only), as disclosed in the employee section of the annual securities report. Employees across the consolidated group: 92 (a different scope, kept apart from the four above). Industry median: the middle value among companies in Retail 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
  • Wage gap between men and women　Women's pay with men's pay set to 100, reporting company
  • Women in managerial positions　Reporting company (parent only)
  • Employees by gender　gBizINFO
  • Average temporary staff　Consolidated, average headcount other than regular employees

Workplace information filings

  • Source: processed from Shokuba-labo, the workplace information site of the Ministry of Health, Labour and Welfare. Items the company filed only Shokuba-labo

Audit and disclosure information

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

Data sources and calculation methods

Primary source: the annual securities report of 4Cs HD Co., Ltd. on EDINET, the FSA’s disclosure system (free to read)
Corporate number: 7290001032701 / 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