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CL

CL Holdings Inc.

Company highlights

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

Key figures

Period Jan 2025 to Dec 2025ConsolidatedIFRS

RevenueDisclosed ¥39.0B
Operating marginCalculated 3.6%
Net assets to total assetsCalculated 32.1%

Company profile

Securities code 4286 / EDINET code E05199 / Services / Fiscal year end December 31

港区赤坂５丁目２番２０号　赤坂パークビル１６階／Capital stock ¥350 million
Address, capital stock, fiscal year end and industry: the FSA’s EDINET code list.

Company details
内川 淳一郎 Representative

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Disclosed data

Source: Annual Securities Report (Jan 2025 to Dec 2025) · filed 2026-03-27

Profitability ★★☆☆☆position among all companies 3.6%
Growth (revenue, 4-year average) ★★★☆☆position among all companies 5.1%
Capital efficiency ★★★☆☆position among all companies 8.3%

Business activities and revenue composition

Revenue and profit by business segment

Disclosed segments (business divisions used in reporting): one

Revenue and profit

Amounts by account
GroupAccountAmountConsolidated / Non-consolidated
Selling, general and administrative expenses Selling general and administrative expenses IFRS ¥11.5 billion Consolidated
Employee benefit expenses sgaifrs ¥5.7 billion Consolidated
Commission fees ¥3.0 billion Consolidated
Depreciation and amortization ¥1.5 billion Consolidated
Other ¥1.4 billion Consolidated
Salaries and allowances ¥0.6 billion Parent only
Depreciation ¥76.80 million Parent only
Provision for bonuses ¥22.69 million Parent only
Share-based payment expenses ¥20.21 million Parent only
Retirement benefit expenses ¥14.99 million Parent only
Profit by stage Operating income ¥1.4 billion Consolidated
Net income ¥0.6 billion Consolidated
Ordinary income ¥0.1 billion Parent only

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Selling, general and administrative expenses

Period Jan 2025 to Dec 2025Source Annual securities reports

Selling general and administrative expenses IFRS ¥11.5 billion (48.7%)49%Employee benefit expenses sgaifrs ¥5.7 billion (24.0%)24%Commission fees ¥3.0 billion (12.7%)13%Depreciation and amortization ¥1.5 billion (6.3%)6%Other ¥1.4 billion (5.7%)Salaries and allowances ¥0.6 billion (2.6%)¥23.7B
  • Selling general and administrative expenses IFRS　¥11.5 billion
  • Employee benefit expenses sgaifrs　¥5.7 billion
  • Commission fees　¥3.0 billion
  • Depreciation and amortization　¥1.5 billion
  • Other　¥1.4 billion
  • Salaries and allowances　¥0.6 billion

Performance, financial position and capital allocation

Finance
32.1% Net assets to total assets Industry median 55.2% FY ending 12/2025 · consolidated / calculated
2.5% Return on assets (ROA)
¥680.55 Net assets per share
¥0.4 billion Free cash flow
¥24.7 billion Total assets
¥0.6 billion Goodwill (the part of the acquisition price above the net assets acquired)
Capital allocation
64.5% Cash conversion Industry median 106.7% FY ending 12/2025 · consolidated / calculated
4.8% Increase in working capital ★★★★★ position among all companies FY ending 12/2025 · consolidated / calculated
32.9% Property, plant and equipment purchases relative to depreciation ★☆☆☆☆ position among all companies FY ending 12/2025 · consolidated / calculated
25.0% Return to shareholders ★★★☆☆ position among all companies FY ending 12/2025 · consolidated / calculated

Long-term changes in performance

Period 2012 to 2025Disclosed

Revenue ×4.00 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
39 26 13 0 2012 2014 2016 2018 2020 2022 2024 2025 Net sales and operating revenue Ordinary income 2022　Ordinary income (loss) as a share of revenue -3.2 points 2024　Profit (loss) before tax (IFRS) as a share of revenue -2.2 points 2025　Profit (loss) before tax (IFRS) as a share of revenue +2.6 points 39Latest value 2025 39¥ billion 39Highest in the period shown 2025 39¥ billion 10Lowest in the period shown 2012 10¥ billion ¥ billion

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Recent performance trends

Source Annual securities reports

22 14 7 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
Revenue (IFRS) ¥32.0B ¥32.1B ¥36.3B ¥38.3B ¥39.0B
Year on year (%) comparison basis not confirmed +0.2% +13.4% +5.3% +1.9%
Profit (loss) before tax (IFRS) Could not be retrieved Could not be retrieved ¥1.1B ¥0.3B ¥1.3B
Change from prior year Could not be retrieved Could not be retrieved comparison basis not confirmed -73.9% +368.6%
Profit (loss) before tax (IFRS) as a share of Revenue (IFRS) Could not be retrieved Could not be retrieved 3.0% 0.7% 3.4%
Change (percentage points) comparison basis not confirmed Could not be retrieved comparison basis not confirmed -2.2 points◆ +2.6 points◆

Fiscal periods marked for changes

  • 2022Ordinary income (loss) as a share of revenue -3.2 points
  • 2024Profit (loss) before tax (IFRS) as a share of revenue -2.2 points
  • 2025Profit (loss) before tax (IFRS) as a share of revenue +2.6 points

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Earnings and net assets per share over time

Unit yenSource Annual securities reports

121 81 40 0 4 years ago 3 years ago 2 years ago Last year This year Earnings per share yen 827 552 276 0 4 years ago 3 years ago 2 years ago Last year This year Net assets per share yen

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Return on equity over time

Unit %Source Annual securities reports

16 11 5 0 4 years ago 3 years ago 2 years ago Last year This year Return on equity (ROE, %)
Consolidated indicators (31 items)
Item4 years ago3 years ago2 years agoLast yearThis year
Revenue (IFRS) ¥32.0 billion ¥32.1 billion ¥36.3 billion ¥38.3 billion ¥39.0 billion
Profit (loss) before tax (IFRS) ¥2.0 billion ¥0.8 billion ¥1.1 billion ¥0.3 billion ¥1.3 billion
Profit (loss) attributable to owners of parent (IFRS) ¥1.3 billion ¥0.4 billion ¥0.5 billion ¥0.2 billion ¥0.6 billion
Profit (loss) (IFRS) ¥1.4 billion ¥0.5 billion ¥0.5 billion ¥-22.30 million ¥0.6 billion
Comprehensive income attributable to owners of parent (IFRS) ¥1.3 billion ¥0.4 billion ¥0.6 billion ¥0.3 billion ¥0.7 billion
Equity attributable to owners of parent (IFRS) ¥8.3 billion ¥7.9 billion ¥8.4 billion ¥7.3 billion ¥7.8 billion
Total assets (IFRS) ¥21.3 billion ¥21.3 billion ¥21.5 billion ¥22.2 billion ¥24.7 billion
Equity attributable to owners of parent per share (IFRS) 785.49 yen 781.31 yen 827.32 yen 668.84 yen 730.58 yen
Basic earnings (loss) per share (IFRS) 121.27 yen 35.29 yen 50.35 yen 16.1 yen 58.13 yen
Diluted earnings (loss) per share (IFRS) 120.73 yen 35.27 yen 50.33 yen 16.1 yen 58.13 yen
Ratio of equity attributable to owners of parent (IFRS) 38.8% 37.1% 39.0% 32.9% 31.8%
Return on equity attributable to owners of parent (IFRS) 16.3% 4.5% 6.3% 2.1% 8.3%
Net cash provided by (used in) operating activities (IFRS) ¥1.6 billion ¥1.1 billion ¥0.4 billion ¥1.1 billion ¥0.9 billion
Net cash provided by (used in) investing activities (IFRS) ¥-0.1 billion ¥6.27 million ¥0.5 billion ¥-7.12 million ¥-0.5 billion
Net cash provided by (used in) financing activities (IFRS) ¥-1.3 billion ¥-1.9 billion ¥-1.4 billion ¥-1.5 billion ¥-0.8 billion
Cash and cash equivalents (IFRS) ¥6.5 billion ¥5.7 billion ¥5.2 billion ¥4.8 billion ¥4.4 billion
Net sales ¥20.2 billion ¥21.7 billion Could not be retrieved Could not be retrieved Could not be retrieved
Ordinary income (loss) ¥1.5 billion ¥0.5 billion Could not be retrieved Could not be retrieved Could not be retrieved
Net income (loss) attributable to owners of parent ¥1.2 billion ¥0.3 billion Could not be retrieved Could not be retrieved Could not be retrieved
Comprehensive income ¥1.2 billion ¥0.4 billion Could not be retrieved Could not be retrieved Could not be retrieved
Net assets ¥8.1 billion ¥7.7 billion Could not be retrieved Could not be retrieved Could not be retrieved
Total assets ¥14.0 billion ¥13.7 billion Could not be retrieved Could not be retrieved Could not be retrieved
Net assets per share 764.61 yen 761.69 yen Could not be retrieved Could not be retrieved Could not be retrieved
Basic earnings (loss) per share 115.09 yen 31.97 yen Could not be retrieved Could not be retrieved Could not be retrieved
Diluted earnings per share 114.58 yen 31.95 yen Could not be retrieved Could not be retrieved Could not be retrieved
Equity-to-asset ratio 57.4% 55.8% Could not be retrieved Could not be retrieved Could not be retrieved
Return on equity 15.9% 4.3% Could not be retrieved Could not be retrieved Could not be retrieved
Net cash provided by (used in) operating activities ¥0.6 billion ¥-0.2 billion Could not be retrieved Could not be retrieved Could not be retrieved
Net cash provided by (used in) investing activities ¥-0.3 billion ¥-0.2 billion Could not be retrieved Could not be retrieved Could not be retrieved
Net cash provided by (used in) financing activities ¥-0.5 billion ¥-1.1 billion Could not be retrieved Could not be retrieved Could not be retrieved
Cash and cash equivalents ¥4.0 billion ¥2.4 billion Could not be retrieved Could not be retrieved Could not be retrieved
Parent only indicators (15 items)
Item4 years ago3 years ago2 years agoLast yearThis year
Net sales ¥19.3 billion Could not be retrieved Could not be retrieved Could not be retrieved Could not be retrieved
Operating revenue Could not be retrieved ¥1.3 billion ¥1.6 billion ¥6.8 billion ¥1.8 billion
Ordinary income (loss) ¥1.6 billion ¥0.1 billion ¥0.4 billion ¥5.5 billion ¥0.1 billion
Net income (loss) ¥1.2 billion ¥88.54 million ¥0.4 billion ¥-0.5 billion ¥0.1 billion
Capital stock ¥0.3 billion ¥0.3 billion ¥0.3 billion ¥0.3 billion ¥0.3 billion
Total number of issued shares (common stock) 10,840,000 shares 10,840,000 shares 10,840,000 shares 11,552,731 shares 11,552,731 shares
Net assets ¥8.0 billion ¥7.3 billion ¥7.6 billion ¥7.4 billion ¥7.3 billion
Total assets ¥13.5 billion ¥10.2 billion ¥10.6 billion ¥14.3 billion ¥14.7 billion
Net assets per share 756.07 yen 717.8 yen 743.7 yen 675.3 yen 680.55 yen
Dividend per share 36 yen 11 yen 16 yen 5 yen 18 yen
Basic earnings (loss) per share 117.81 yen 8.57 yen 36.5 yen -52.47 yen 12.7 yen
Diluted earnings per share 117.29 yen 8.57 yen 36.49 yen Could not be retrieved Could not be retrieved
Equity-to-asset ratio 59.0% 71.7% 71.3% 51.4% 49.6%
Return on equity 16.5% 1.2% 5.0% -7.2% 1.9%
Payout ratio 30.6% 128.3% 43.8% Could not be retrieved 141.7%

Dividend history

Source: reporting company’s key figures, annual securities reports · 14 years (2012 to 2025)Parent-onlyDisclosed

1 periods Consecutive increases (own definition) through FY ending 12/2025
11 periods Consecutive periods with dividends (site definition) through FY ending 12/2025
+260.0% Dividend growth (year on year)
-12.9% Dividend growth (5-year annual rate)
Fiscal yearAnnual dividend per share Of which interimPayout ratio (as reported, parent only) Flag
FY ending 12/2025 ¥18 Could not be retrieved 141.7%
FY ending 12/2024 ¥5 Could not be retrieved Could not be retrieved
FY ending 12/2023 ¥16 Could not be retrieved 43.8%
FY ending 12/2022 ¥11 Could not be retrieved 128.3%
FY ending 12/2021 ¥36 Could not be retrieved 30.6%
FY ending 12/2020 ¥36 Could not be retrieved 28.1%
FY ending 12/2019 ¥34 Could not be retrieved 30.4%
FY ending 12/2018 ¥23 Could not be retrieved 32.8%
FY ending 12/2017 ¥19 Could not be retrieved 31.4%
FY ending 12/2016 ¥18 Could not be retrieved 38.1%
FY ending 12/2015 ¥21 ¥4 71.3%
FY ending 12/2014 ¥8 Could not be retrieved 6.8% Stock split or share consolidation noted
FY ending 12/2013 ¥11 Could not be retrieved 19.5% Stock split or share consolidation noted
FY ending 12/2012 ¥800 Could not be retrieved 19.2%

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Dividends per share over time

Unit yenSource Annual securities reports

36 24 12 0 4 years ago 3 years ago 2 years ago Last year This year Dividend per share yen

Shareholder composition

As of 2025-12-31Disclosed

Share ownership by holder category

6,520 Shareholders
1.46% Foreign holders (total) Industry median 3.64%
52.18% Individuals and others Industry median 52.53%

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Unit %Source Annual securities reports

  • Financial institutions4.41%
  • Securities firms1.62%
  • Other corporations40.33%
  • Foreign holders (institutions)1.37%
  • Foreign holders (individuals)0.09%
  • Individuals and others52.18%

Major shareholders

RankShareholderShareholding ratioShares held
1 株式会社ジェイユー 40.26% 4,321,200
2 ＣＬホールディングス従業員持株会 6.42% 689,600
3 日本マスタートラスト信託銀行株式会社（信託口） 4.03% 432,900
4 内川 淳一郎 2.83% 303,950
5 清板 大亮 2.12% 227,400
6 甲府倉庫株式会社 2.09% 224,000
7 椛澤 紀夫 1.98% 213,000
8 小林 寿一 1.48% 158,500
9 長谷川 雅志 1.09% 117,200
10 GOLDMAN SACHS INTERNATIONALPLUMTREE COURT 0.79% 84,652

Research and development expenses and capital expenditure

Source: R&D and capital expenditure sections, annual securities reports · 2 years (2020 to 2025)Disclosed

Not disclosed Research and development
¥0.6 billion Capital expenditure 1.6% of revenue (industry median 2.3%)
Fiscal year Capital expenditure
FY ending 12/2025 ¥0.6 billion
FY ending 12/2020 ¥48.00 million

Revenue scale in the same industry

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Source Annual securities reports of each company

Services: 671 companies · revenue · largest first・each company’s latest fiscal year・Consolidated・Disclosed

Workforce information

Source: Annual Securities Report (Jan 2025 to Dec 2025)Parent-onlyDisclosed

43 Employees (parent only) Industry median 130
43.0 Average age Industry median 38.8
5.9 years Average length of service Industry median 6.6 years
¥7.17 million Average annual salary Industry median ¥5.89 million
People and organisation
64.5¥ million Sales per employee Industry median 24.2¥ million FY ending 12/2025 · consolidated / calculated
¥2.32 million Operating income per employee
53.1% Wage gap between men and women
7.7% Women in managerial positions
100.0% Men taking childcare leave
77 Average temporary staff

Audit and disclosure information

Annual securities report, year ended 2025-12-31Disclosed

ItemValue
Audit firm PwCJapan有限責任監査法人
Audit fees (this year, total) ¥46.50 million
Non-audit fees (this year, total) Not applicable
Non-audit fees (this year, network firms) ¥1.20 million
Going concern note Stated as not applicable
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) ¥0.9 billion Consolidated
Basic earnings (loss) per share (IFRS) 58.13 yen Consolidated
Revenue (IFRS) ¥39.0 billion Consolidated
Diluted earnings (loss) per share (IFRS) 58.13 yen Consolidated
Profit (loss) (IFRS) ¥0.6 billion Consolidated
Profit (loss) attributable to owners of parent (IFRS) ¥0.6 billion Consolidated
Comprehensive income attributable to owners of parent (IFRS) ¥0.7 billion Consolidated
Net cash provided by (used in) investing activities (IFRS) ¥-0.5 billion Consolidated
Cash and cash equivalents (IFRS) ¥4.4 billion Consolidated
Profit (loss) before tax (IFRS) ¥1.3 billion Consolidated
Total assets (IFRS) ¥24.7 billion Consolidated
Equity attributable to owners of parent (IFRS) ¥7.8 billion Consolidated
Return on equity attributable to owners of parent (IFRS) 8.3% Consolidated
Ratio of equity attributable to owners of parent (IFRS) 31.8% Consolidated
Net cash provided by (used in) financing activities (IFRS) ¥-0.8 billion Consolidated
Equity attributable to owners of parent per share (IFRS) 730.58 yen Consolidated
Dividend per share 18 yen Parent only
Operating revenue ¥1.8 billion Parent only
Net income (loss) ¥0.1 billion Parent only
Total number of issued shares (common stock) 11,552,731 shares Parent only
Net assets ¥7.3 billion Parent only
Ordinary income (loss) ¥0.1 billion Parent only
Total assets ¥14.7 billion Parent only
Return on equity 1.9% Parent only
Equity-to-asset ratio 49.6% Parent only
Capital stock ¥0.3 billion Parent only
Payout ratio 141.7% Parent only
Basic earnings (loss) per share 12.7 yen Parent only
Net assets per share 680.55 yen Parent only

Employees (10 items)

ItemValueConsolidated / Non-consolidated
Number of employees 605 people Consolidated
Number of employees 605 people Consolidated
Wage gap between men and women (all employees) 53.1% Parent only
Average length of service (years) 5.91 years Parent only
Average annual salary ¥7.17 million Parent only
Average age (years) 42.97 years old Parent only
Number of employees 43 people Parent only
Number of employees 43 people Parent only
Wage gap between men and women (regular employees) 82.3% Parent only
Wage gap between men and women (non-regular employees) 67.4% Parent only

Other disclosed items (7 items)

ItemValueConsolidated / Non-consolidated
Average number of temporary employees 77 people Consolidated
Average number of temporary employees 77 people Consolidated
Rate of male employees taking childcare leave (all employees) 100.0% Parent only
Average number of temporary employees 15 people Parent only
Average number of temporary employees 15 people Parent only
Total return on the share price index 213.2% Parent only
Ratio of female employees in managerial positions 7.7% Parent only

Shares (14 items)

ItemValueConsolidated / Non-consolidated
Number of shares held 6,772,402 shares Consolidated
Total number of shares held treasury shares etc 819,000 shares Consolidated
Number of issues whose number of shares increased shares other than those not listed investment shares held for purposes other than pure investment reporting company 2 issues Consolidated
Number of issues whose number of shares decreased shares not listed investment shares held for purposes other than pure investment reporting company 2 issues Consolidated
Total acquisition cost for increased shares shares other than those not listed investment shares held for purposes other than pure investment reporting company ¥20.61 million Consolidated
Total sale amount for decreased shares shares not listed investment shares held for purposes other than pure investment reporting company ¥29.99 million Consolidated
Number of shares 11,552,731 shares Consolidated
Shareholding ratio treasury shares etc 7.1% Consolidated
Shareholding ratio 63.1% Consolidated
Number of shares held in own name treasury shares etc 819,000 shares Consolidated
Number of voting rights 106,554 units Consolidated
Carrying amount on the balance sheet ¥0.1 billion Consolidated
Number of issues 4 issues Consolidated
Total shareholder return 66.2% Parent only

Property and facilities (1 items)

ItemValueConsolidated / Non-consolidated
Capital expenditures ¥0.6 billion Consolidated

Audit (4 items)

ItemValueConsolidated / Non-consolidated
Fees for audit and attestation services - reporting company ¥46.50 million Consolidated
Fees for audit and attestation services - total ¥46.50 million Consolidated
Fees for non-audit services - reporting company ¥1.20 million Consolidated
Fees for non-audit services - total ¥1.20 million Consolidated

Balance sheet (122 items)

ItemValueConsolidated / Non-consolidated
Other current liabilities clifrs ¥1.2 billion Consolidated
Other current assets caifrs ¥0.5 billion Consolidated
Other components of equity IFRS ¥0.1 billion Consolidated
Other financial assets ¥0.4 billion Consolidated
Other financial assets ¥1.4 billion Consolidated
Other non current liabilities nclifrs ¥0.2 billion Consolidated
Other non current assets ncaifrs ¥10.75 million Consolidated
Goodwill ¥0.7 billion Consolidated
Goodwill ¥-73.46 million Consolidated
Goodwill and intangible assets acquisition cost IFRS ¥2.6 billion Consolidated
Goodwill and intangible assets IFRS ¥1.0 billion Consolidated
Goodwill IFRS ¥0.6 billion Consolidated
Goodwill IFRS ¥0.6 billion Consolidated
Software ¥-0.6 billion Consolidated
Software ¥0.8 billion Consolidated
Software IFRS ¥0.2 billion Consolidated
Lease obligations ¥0.6 billion Consolidated
Lease obligations ¥1.5 billion Consolidated
Right of use assets IFRS ¥2.2 billion Consolidated
Borrowings ¥2.9 billion Consolidated
Borrowings ¥4.0 billion Consolidated
Retained earnings IFRS ¥8.1 billion Consolidated
Merchandise and finished goods ¥1.5 billion Consolidated
Trademarks accumulated amortization and impairment losses IFRS ¥-0.09 million Consolidated
Trademarks acquisition cost IFRS ¥0.27 million Consolidated
Trademarks IFRS ¥0.18 million Consolidated
Trade and other payables clifrs ¥4.5 billion Consolidated
Trade and other receivables caifrs ¥11.0 billion Consolidated
Furniture and fixtures ¥0.2 billion Consolidated
Furniture and fixtures ¥-94.81 million Consolidated
Furniture and fixtures IFRS ¥94.68 million Consolidated
Buildings and accompanying facilities ¥0.9 billion Consolidated
Buildings and accompanying facilities ¥-0.3 billion Consolidated
Buildings and accompanying facilities IFRS ¥0.6 billion Consolidated
Provisions nclifrs ¥0.1 billion Consolidated
Property, plant and equipment ¥1.3 billion Consolidated
Property, plant and equipment ¥-0.5 billion Consolidated
Property plant and equipment IFRS ¥0.8 billion Consolidated
Property plant and equipment IFRS ¥0.8 billion Consolidated
Income taxes payable ¥0.8 billion Consolidated
Inventories ¥1.5 billion Consolidated
Inventories ¥1.5 billion Consolidated
Machinery, equipment ¥0.3 billion Consolidated
Machinery, equipment ¥-0.1 billion Consolidated
Machinery and equipment IFRS ¥0.2 billion Consolidated
Total current liabilities IFRS ¥10.1 billion Consolidated
Current assets IFRS ¥17.8 billion Consolidated
Intangible assets accumulated amortization and impairment losses IFRS ¥-1.6 billion Consolidated
Intangible assets IFRS ¥1.0 billion Consolidated
Cash and cash equivalents (IFRS) ¥4.4 billion Consolidated
Cash and cash equivalents (IFRS) ¥4.4 billion Consolidated
Net assets ¥7.9 billion Consolidated
Net assets ¥7.9 billion Consolidated
Total assets ¥24.7 billion Consolidated
Deferred tax liabilities IFRS ¥0.3 billion Consolidated
Deferred tax assets IFRS ¥0.9 billion Consolidated
Treasury shares IFRS ¥-0.7 billion Consolidated
Equity attributable to owners of parent (IFRS) ¥7.8 billion Consolidated
Liabilities and equity IFRS ¥24.7 billion Consolidated
Liabilities IFRS ¥16.8 billion Consolidated
Capital surplus IFRS ¥6.50 million Consolidated
Share capital IFRS ¥0.3 billion Consolidated
Net defined benefit liability ¥0.5 billion Consolidated
Non controlling interests IFRS ¥75.91 million Consolidated
Non current labilities IFRS ¥6.7 billion Consolidated
Non current assets IFRS ¥6.9 billion Consolidated
Customer relationship ¥-1.0 billion Consolidated
Customer relationship ¥1.8 billion Consolidated
Customer related assets IFRS ¥0.8 billion Consolidated
Other ¥7.76 million Parent only
Other ¥0.3 billion Parent only
Other ¥1.37 million Parent only
Other ¥0.2 billion Parent only
Other capital surplus ¥0.1 billion Parent only
Other, net ¥8.55 million Parent only
Software ¥0.2 billion Parent only
Life insurance funds ¥50.69 million Parent only
Retained earnings ¥7.0 billion Parent only
Legal retained earnings ¥24.06 million Parent only
Prepaid expenses ¥89.47 million Parent only
Advance payments trade ¥0.73 million Parent only
Non-current liabilities ¥4.0 billion Parent only
Non-current assets ¥5.9 billion Parent only
Accounts receivable - trade ¥0.5 billion Parent only
Buildings, net ¥0.3 billion Parent only
Investments and other assets ¥5.5 billion Parent only
Investment securities ¥0 Parent only
Lease and guarantee deposits ¥0.5 billion Parent only
Subscription rights to shares ¥39.38 million Parent only
Property, plant and equipment ¥0.3 billion Parent only
Accounts receivable - other ¥0.2 billion Parent only
Income taxes payable ¥83.75 million Parent only
Accrued consumption taxes ¥33.57 million Parent only
Accrued expenses ¥0.2 billion Parent only
Accounts payable - other ¥80.44 million Parent only
Provision for shareholder benefit program ¥16.78 million Parent only
Shareholders' equity ¥7.3 billion Parent only
Current liabilities ¥3.4 billion Parent only
Current assets ¥8.8 billion Parent only
Intangible assets ¥0.2 billion Parent only
Cash and deposits ¥0.7 billion Parent only
Short-term loans payable ¥2.1 billion Parent only
Net assets ¥7.3 billion Parent only
Net assets ¥7.3 billion Parent only
Total assets ¥14.7 billion Parent only
Deferred tax assets ¥86.73 million Parent only
Retained earnings brought forward ¥7.0 billion Parent only
Treasury stock ¥-0.7 billion Parent only
Liabilities ¥7.4 billion Parent only
Liabilities and net assets ¥14.7 billion Parent only
Capital surplus ¥0.7 billion Parent only
Legal capital surplus ¥0.6 billion Parent only
Capital stock ¥0.3 billion Parent only
Provision for bonuses ¥22.69 million Parent only
Provision for retirement benefits ¥40.68 million Parent only
Long-term loans payable ¥3.7 billion Parent only
Long term accounts payable other ¥0.2 billion Parent only
Investments in capital of subsidiaries and affiliates ¥0.1 billion Parent only
Shares of subsidiaries and associates ¥4.4 billion Parent only
Loans receivable to subsidiaries and affiliates ¥7.1 billion Parent only
Deposits received ¥5.69 million Parent only
Current portion of long-term loans payable ¥0.9 billion Parent only

Statement of income (99 items)

ItemValueConsolidated / Non-consolidated
Other ¥52.87 million Consolidated
Other ¥17.87 million Consolidated
Other ¥1.4 billion Consolidated
Other ¥0.71 million Consolidated
Other ¥1.34 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 ¥85.01 million Consolidated
Financial assets measured at fair value through other comprehensive income ¥2.81 million Consolidated
Other comprehensive income IFRS ¥0.1 billion Consolidated
Other comprehensive income IFRS ¥0.1 billion Consolidated
Other income IFRS ¥0.3 billion Consolidated
Other income IFRS ¥0.3 billion Consolidated
Other expenses IFRS ¥0.3 billion Consolidated
Other expenses IFRS ¥0.3 billion Consolidated
Effective portion of cash flow hedges net of tax items that may be reclassified to profit or loss ociifrs ¥-0.69 million Consolidated
Lease obligations ¥18.93 million Consolidated
Financial liabilities measured at amortized cost ¥88.80 million Consolidated
Financial assets measured at amortized cost ¥9.38 million Consolidated
Insurance claim income IFRS ¥19.24 million Consolidated
Commission fee ¥85.66 million Consolidated
Operating income ¥1.4 billion Consolidated
Net cash provided by (used in) operating activities ¥0.9 billion Consolidated
Loss on retirement of fixed assets IFRS ¥75.18 million Consolidated
Exchange differences on translation of foreign operations net of tax items that may be reclassified to profit or loss ociifrs ¥24.18 million Consolidated
Basic earnings loss per share IFRS 58.13 yen Consolidated
Cost of sales IFRS ¥26.0 billion Consolidated
Gross profit IFRS ¥13.0 billion Consolidated
Net sales ¥39.0 billion Consolidated
Diluted earnings loss per share IFRS 58.13 yen Consolidated
Profit loss IFRS ¥0.6 billion Consolidated
Profit loss IFRS ¥0.6 billion Consolidated
Profit loss IFRS ¥0.6 billion Consolidated
Profit loss IFRS ¥0.6 billion Consolidated
Comprehensive income (IFRS) ¥0.7 billion Consolidated
Comprehensive income (IFRS) ¥0.7 billion Consolidated
Comprehensive income (IFRS) ¥0.7 billion Consolidated
Net income ¥0.6 billion Consolidated
Employee benefit expenses sgaifrs ¥5.7 billion Consolidated
Total transactions with owners IFRS ¥-0.2 billion Consolidated
Net cash provided by (used in) investing activities (IFRS) ¥-0.5 billion Consolidated
Commission fees ¥3.0 billion Consolidated
Share-based payment transactions ¥4.29 million Consolidated
Income tax expense IFRS ¥0.7 billion Consolidated
Depreciation and amortization ¥1.5 billion Consolidated
Impairment loss ¥0.1 billion Consolidated
Net increase decrease in cash and cash equivalents IFRS ¥-0.4 billion Consolidated
Effect of exchange rate changes on cash and cash equivalents IFRS ¥2.67 million Consolidated
Remeasurements of defined benefit plans net of tax items that will not be reclassified to profit or loss ociifrs ¥3.00 million Consolidated
Total of items that will not be reclassified to profit or loss ociifrs ¥88.01 million Consolidated
Total of items that may be reclassified to profit or loss ociifrs ¥23.48 million Consolidated
Profit loss before tax IFRS ¥1.3 billion Consolidated
Profit loss before tax IFRS ¥1.3 billion Consolidated
Disposal of treasury stock ¥33.10 million Consolidated
Purchase of treasury stock ¥-0.2 billion Consolidated
Comprehensive income attributable to owners of parent IFRS ¥0.7 billion Consolidated
Net cash provided by (used in) financing activities (IFRS) ¥-0.8 billion Consolidated
Selling general and administrative expenses IFRS ¥11.5 billion Consolidated
Selling general and administrative expenses IFRS ¥11.5 billion Consolidated
Dividendsofsurplus ¥-54.50 million Consolidated
Finance income IFRS ¥18.55 million Consolidated
Finance income IFRS ¥18.55 million Consolidated
Finance costs IFRS ¥0.1 billion Consolidated
Finance costs IFRS ¥0.1 billion Consolidated
Profit loss attributable to non controlling interests IFRS ¥-45.97 million Consolidated
Comprehensive income attributable to non controlling interests IFRS ¥-45.97 million Consolidated
Other ¥0.75 million Parent only
Commitment fee ¥3.46 million Parent only
Dividends from surplus ¥-54.50 million Parent only
Insurance ¥9.23 million Parent only
Interest income ¥62.32 million Parent only
Commission fee ¥29.60 million Parent only
Operating income ¥96.84 million Parent only
Operating revenue ¥1.8 billion Parent only
Non-operating income ¥0.1 billion Parent only
Non-operating expenses ¥90.31 million Parent only
Operating expenses ¥1.7 billion Parent only
Gain on Donated Fixed Assets ¥86.54 million Parent only
Loss on retirement of non-current assets ¥23.25 million Parent only
Net income (loss) ¥0.1 billion Parent only
Net income (loss) ¥0.1 billion Parent only
Gain on sales of investment securities ¥43.19 million Parent only
Interest expenses ¥86.34 million Parent only
Commission fees ¥0.5 billion Parent only
Share-based payment expenses ¥20.21 million Parent only
Income taxes - current ¥98.54 million Parent only
Income taxes ¥58.25 million Parent only
Income taxes - deferred ¥-40.29 million Parent only
Depreciation ¥76.80 million Parent only
Foreign exchange gains ¥0.80 million Parent only
Extraordinary income ¥0.1 billion Parent only
Extraordinary loss ¥43.26 million Parent only
Income (loss) before income taxes ¥0.2 billion Parent only
Ordinary income ¥0.1 billion Parent only
Salaries and allowances ¥0.6 billion Parent only
Disposal of treasury stock ¥33.10 million Parent only
Purchase of treasury stock ¥-0.2 billion Parent only
Commission for purchase of treasury shares ¥0.51 million Parent only
Provision for bonuses ¥22.69 million Parent only
Retirement benefit expenses ¥14.99 million Parent only
Loss on valuation of investments in capital of subsidiaries and associates ¥20.01 million Parent only

Statement of cash flows (26 items)

ItemValueConsolidated / Non-consolidated
Other ¥-2.94 million Consolidated
Other ¥-7.20 million Consolidated
Other ¥3.49 million Consolidated
Purchase of other financial assets inv cfifrs ¥-0.5 billion Consolidated
Proceeds from sale of other financial assets inv cfifrs ¥0.1 billion Consolidated
Repayments of lease obligations ¥-1.0 billion Consolidated
Interest paid ope cfifrs ¥-0.1 billion Consolidated
Increase (decrease) in trade and other payables ¥0.3 billion Consolidated
Decrease (increase) in trade and other receivables ¥-1.9 billion Consolidated
Loss on retirement of non-current assets ¥71.54 million Consolidated
Proceeds from sale of subsidiaries inv cfifrs ¥0.4 billion Consolidated
Subtotal ¥1.5 billion Consolidated
Purchase of property plant and equipment inv cfifrs ¥-0.5 billion Consolidated
Decrease (increase) in inventories ¥41.73 million Consolidated
Income taxes paid ope cfifrs ¥-0.5 billion Consolidated
Depreciation and amortization ¥1.5 billion Consolidated
Purchase of intangible assets inv cfifrs ¥-0.1 billion Consolidated
Decrease/increase in short-term loans payable ¥-3.4 billion Consolidated
Regarding purchase of treasury stock ¥-0.2 billion Consolidated
Proceeds from sale of treasury shares fin cfifrs ¥12.35 million Consolidated
Increase (decrease) in net defined benefit liability ¥35.56 million Consolidated
Dividends received ¥12.19 million Consolidated
Dividends ¥-55.07 million Consolidated
Finance income and expenses, net ¥90.52 million Consolidated
Proceeds from long term borrowings fin cfifrs ¥4.6 billion Consolidated
Repayments of long term borrowings fin cfifrs ¥-0.8 billion Consolidated

Accounts unique to this company (9 items)

ItemValueConsolidated / Non-consolidated
Revenue ¥99.88 million Consolidated
Revenue ¥0.2 billion Consolidated
Revenue ¥88.06 million Consolidated
Revenue ¥-0.3 billion Consolidated
Revenue ¥50.00 million Consolidated
Revenue ¥86.54 million Consolidated
Revenue ¥0.1 billion Consolidated
Revenue ¥5.64 million Consolidated
Revenue ¥35.84 million Parent only

Statement of changes in equity (2 items)

ItemValueConsolidated / Non-consolidated
Total changes during the period ¥-52.34 million Parent only
Net changes in items other than shareholders' equity ¥4.29 million Parent only
Basic indicators
ItemValueConsolidated / Non-consolidatedSource
Net cash provided by (used in) operating activities ¥0.9 billion ConsolidatedDisclosed
Dividend per share 18 Parent onlyDisclosed
Number of employees 605 ConsolidatedDisclosed
Net assets ¥7.9 billion ConsolidatedDisclosed
Net sales ¥39.0 billion ConsolidatedDisclosed
Operating income ¥1.4 billion ConsolidatedDisclosed
Operating revenue ¥1.8 billion Parent onlyDisclosed
Ordinary income ¥0.1 billion Parent onlyDisclosed
Net income ¥0.6 billion ConsolidatedDisclosed
Total assets ¥24.7 billion ConsolidatedDisclosed
Operating margin 3.6%ConsolidatedCalculated
Net margin 1.6%ConsolidatedCalculated
Sales per employee 64466226 yenConsolidatedCalculated
Total asset turnover 1.58 timesConsolidatedCalculated
Net assets to total assets 32.1%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 3.6%　Operating income ÷ net sales 　＝ ¥1.4 billion ÷ ¥39.0 billion
    Operating income ÷ net sales. The denominator is Net sales (Consolidated, IFRS).
  • Net margin 1.6%　Net income ÷ net sales 　＝ ¥0.6 billion ÷ ¥39.0 billion
    Net income ÷ net sales. The denominator is Net sales (Consolidated, IFRS).
  • Sales per employee 64,466,226 yen　Sales or operating revenue ÷ employees 　＝ ¥39.0 billion ÷ 605 people
    Sales or operating revenue ÷ employees. The denominator is Number of employees (Consolidated, Japanese GAAP).
  • Total asset turnover 1.58 times　Sales or operating revenue ÷ total assets 　＝ ¥39.0 billion ÷ ¥24.7 billion
    Sales or operating revenue ÷ total assets. The denominator is Total assets (Consolidated, IFRS).
  • Net assets to total assets 32.1%　Net assets ÷ total assets 　＝ ¥7.9 billion ÷ ¥24.7 billion
    Net assets ÷ total assets. The denominator is Total assets (Consolidated, IFRS).

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
  • 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)　8% 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 up ¥1.9 billion + inventories down ¥41.73 million, over net sales ¥39.0 billion
  • Property, plant and equipment purchases relative to depreciation　Purchase of property, plant and equipment ÷ depreciation。Purchase of property, plant and equipment ¥0.5 billion, over depreciation ¥1.5 billion
  • Return to shareholders　(dividends paid + purchase of treasury stock) ÷ net cash provided by operating activities。Dividends paid ¥55.07 million + purchase of treasury stock ¥0.2 billion, over operating cash flow ¥0.9 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

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. Flagged 2 years: a note about a stock split or share consolidation, or a period other than 12 months. No calculation across those years, as the dividend per share may rest on a different share base.

Share ownership by holder category

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

Major shareholders

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

Research and development expenses and capital expenditure

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

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: 605 (a different scope, kept apart from the four above). Industry median: the middle value among companies in Services that disclose the item (industries with at least 5 companies only).

People and organisation

  • Sales per employee　Net sales (or operating revenue) ÷ employees
  • Operating income per employee　Operating income ÷ employees
  • Wage gap between men and women　Women's pay with men's pay set to 100, reporting company
  • Women in managerial positions　Reporting company (parent only)
  • Men taking childcare leave　Reporting company (parent only)
  • Average temporary staff　Consolidated, average headcount other than regular employees

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 CL Holdings Inc. on EDINET, the FSA’s disclosure system (free to read)
Corporate number: 1011001025439 / 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