Ano Kaisha no Shikumi
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GALA

GALA INCORPORATED

Company highlights

The largest segment by revenue is Korea, at 96.1% of the total.

Key figures

Period Jan 2025 to Dec 2025ConsolidatedJapanese GAAP

RevenueDisclosed ¥2.6B
Operating marginCalculated -8.6%
Net assets to total assetsCalculated 28.0%

Company profile

Securities code 4777 / EDINET code E05114 / Information and Communication / Fiscal year end December 31

千代田区丸の内１－９－２／Capital stock ¥100 million
Address, capital stock, fiscal year end and industry: the FSA’s EDINET code list.

Company details
グループＣＥＯキムヒョンス Representative
7 Consolidated subsidiaries

Tables scroll sideways

Disclosed data

Source: Annual Securities Report (Jan 2025 to Dec 2025) · filed 2026-03-30

Profitability ★☆☆☆☆position among all companies -8.6%
Growth (revenue, 4-year average) ★★★★★position among all companies 44.1%
Capital efficiency ★☆☆☆☆position among all companies -75.3%

Business activities and revenue composition

GALA

Revenue and profit by business segment

Period Jan 2025 to Dec 2025Source Annual securities reportsConsolidated・Disclosed

KoreaKorea Sales 96.1% 96% JapanJapan Sales 3.9% 4%
BusinessNet sales to external customers Operating income
This yearShareLast year This yearMarginLast year
Korea ¥2.5 billion 96.1% ¥2.3 billion ¥0.2 billion 9.9% ¥0.2 billion
Japan ¥0.1 billion 3.9% ¥60.58 million ¥-0.5 billion -476.1% ¥-0.6 billion
Total of the businesses ¥2.6 billion100.0%

Revenue and profit

GALA

Period Jan 2025 to Dec 2025Source Annual securities reports

Net sales and operating revenue ¥2.6B　100% Cost of sales ¥1.1B　41% Selling, general and administrative expenses ¥1.8B　68% Operating income ¥-0.2B　9%
Amounts by account
GroupAccountAmountConsolidated / Non-consolidated
Selling, general and administrative expenses Salaries and allowances ¥0.3 billion Consolidated
Advertising expenses ¥0.2 billion Consolidated
Commission fees ¥0.2 billion Consolidated
Directors' compensations ¥0.2 billion Consolidated
Depreciation ¥0.1 billion Consolidated
Fee expenses ¥63.94 million Parent only
Taxes and dues ¥44.46 million Parent only
Retirement benefit expenses ¥16.88 million Consolidated
Provision for bonuses ¥0.09 million Consolidated
Provision of allowance for doubtful accounts ¥0.04 million Consolidated
Profit by stage Gross profit (loss) ¥1.5 billion Consolidated
Net income ¥-0.5 billion Consolidated
Ordinary income ¥-0.3 billion Consolidated
Operating income ¥-0.2 billion Consolidated

GALA

Selling, general and administrative expenses

Period Jan 2025 to Dec 2025Source Annual securities reports

Salaries and allowances ¥0.3 billion (15.6%)16%Advertising expenses ¥0.2 billion (14.0%)14%Commission fees ¥0.2 billion (13.6%)14%Directors' compensations ¥0.2 billion (11.5%)11%Depreciation ¥0.1 billion (8.0%)8%Fee expenses ¥0.1 billion (3.6%)Other (not itemized) ¥0.6 billion (33.7%)34%¥1.8B
  • Salaries and allowances　¥0.3 billion
  • Advertising expenses　¥0.2 billion
  • Commission fees　¥0.2 billion
  • Directors' compensations　¥0.2 billion
  • Depreciation　¥0.1 billion
  • Fee expenses　¥0.1 billion
  • Other (not itemized)　¥0.6 billion

Performance, financial position and capital allocation

Finance
28.0% Net assets to total assets Industry median 63.6% FY ending 12/2025 · consolidated / calculated
-14.6% Return on assets (ROA)
¥15.89 Net assets per share
¥-0.2 billion Free cash flow
¥3.6 billion Total assets
Capital allocation
3.2% Increase in working capital ★★★★☆ position among all companies FY ending 12/2025 · consolidated / calculated
62.0% Property, plant and equipment purchases relative to depreciation ★★☆☆☆ position among all companies FY ending 12/2025 · consolidated / calculated
21.4% Investment securities to net assets ★★★★☆ position among all companies FY ending 12/2025 · consolidated / calculated

Long-term changes in performance

Period 2013 to 2025Disclosed

Revenue ×1.19 from 2013 to 2025

GALA

Long-term revenue, profit and asset trends

Period 2013 to 2025Source Annual securities reportsDisclosed

Mark on the chart
3 2 0 -1 2013 2015 2017 2019 2021 2023 2025 Net sales and operating revenue Ordinary income 2014　Net sales year on year -62.5%, Ordinary income (loss) as a share of revenue +5.8 points 2015　Ordinary income (loss) as a share of revenue -3.8 points 2016　Net sales year on year -32.2%, Ordinary income (loss) as a share of revenue -58.5 points 2017　Net sales year on year +56.0%, Ordinary income (loss) as a share of revenue +39.6 points 2018　Ordinary income (loss) as a share of revenue +23.6 points 2019　Ordinary income (loss) as a share of revenue +3.8 points 2020　Net sales year on year -51.7%, Ordinary income (loss) as a share of revenue -40.4 points 2022　Net sales year on year +433.8%, Ordinary income (loss) as a share of revenue +49.2 points, Ordinary income (loss) loss to profit 2024　Net sales year on year +56.9%, Ordinary income (loss) as a share of revenue +2.3 points 2025　Ordinary income (loss) as a share of revenue +5.5 points 3Latest value 2025 3¥ billion 3Highest in the period shown 2022 3¥ billion 0Lowest in the period shown 2020 0¥ billion ¥ billion

GALA

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 2013 to 2025Disclosed

Item20212022202320242025
Net sales ¥0.6B ¥3.2B ¥1.5B ¥2.4B ¥2.6B
Year on year (%) comparison basis not confirmed +433.8%◆ comparison basis not confirmed +56.9%◆ +10.1%
Ordinary income (loss) -¥0.2B ¥0.4B -¥0.3B -¥0.4B -¥0.3B
Change from prior year comparison basis not confirmed loss to profit◆ comparison basis not confirmed 1.37x 0.71x
Ordinary income (loss) as a share of Net sales -36.7% 12.5% -17.5% -15.2% -9.8%
Change (percentage points) comparison basis not confirmed +49.2 points◆ comparison basis not confirmed +2.3 points◆ +5.5 points◆

Fiscal periods marked for changes

Earlier fiscal periods (7)
  • 2014Net sales year on year -62.5%, Ordinary income (loss) as a share of revenue +5.8 points
  • 2015Ordinary income (loss) as a share of revenue -3.8 points
  • 2016Net sales year on year -32.2%, Ordinary income (loss) as a share of revenue -58.5 points
  • 2017Net sales year on year +56.0%, Ordinary income (loss) as a share of revenue +39.6 points
  • 2018Ordinary income (loss) as a share of revenue +23.6 points
  • 2019Ordinary income (loss) as a share of revenue +3.8 points
  • 2020Net sales year on year -51.7%, Ordinary income (loss) as a share of revenue -40.4 points
  • 2022Net sales year on year +433.8%, Ordinary income (loss) as a share of revenue +49.2 points, Ordinary income (loss) loss to profit
  • 2024Net sales year on year +56.9%, Ordinary income (loss) as a share of revenue +2.3 points
  • 2025Ordinary income (loss) as a share of revenue +5.5 points

GALA

Earnings and net assets per share over time

Unit yenSource Annual securities reports

14 -2 -18 -34 4 years ago 3 years ago 2 years ago Last year This year Earnings per share yen 73 48 23 -2 4 years ago 3 years ago 2 years ago Last year This year Net assets per share yen

GALA

Return on equity over time

Unit %Source Annual securities reports

37 -54 -145 -235 4 years ago 3 years ago 2 years ago Last year This year Return on equity (ROE, %)
Consolidated indicators (15 items)
Item4 years ago3 years ago2 years agoLast yearThis year
Net sales ¥0.6 billion ¥3.2 billion ¥1.5 billion ¥2.4 billion ¥2.6 billion
Ordinary income (loss) ¥-0.2 billion ¥0.4 billion ¥-0.3 billion ¥-0.4 billion ¥-0.3 billion
Net income (loss) attributable to owners of parent ¥-0.2 billion ¥0.3 billion ¥-0.2 billion ¥-0.9 billion ¥-0.5 billion
Comprehensive income ¥-0.3 billion ¥0.5 billion ¥-0.3 billion ¥-0.8 billion ¥-0.8 billion
Net assets ¥0.4 billion ¥2.2 billion ¥2.0 billion ¥1.8 billion ¥1.0 billion
Total assets ¥1.0 billion ¥3.0 billion ¥3.4 billion ¥4.4 billion ¥3.6 billion
Net assets per share -1.53 yen 72.63 yen 63.92 yen 34.55 yen 15.89 yen
Basic earnings (loss) per share -9.77 yen 13.77 yen -9.2 yen -33.7 yen -18.99 yen
Diluted earnings per share Could not be retrieved 12.52 yen Could not be retrieved Could not be retrieved Could not be retrieved
Equity-to-asset ratio -2.8% 60.1% 47.7% 22.2% 12.2%
Return on equity -235.3% 37.0% -13.5% -70.7% -75.3%
Net cash provided by (used in) operating activities ¥-0.6 billion ¥0.5 billion ¥-0.1 billion ¥-0.3 billion ¥-86.21 million
Net cash provided by (used in) investing activities ¥62.31 million ¥-0.3 billion ¥-0.8 billion ¥-1.7 billion ¥-0.1 billion
Net cash provided by (used in) financing activities Could not be retrieved ¥1.3 billion ¥20.76 million ¥1.6 billion ¥0.1 billion
Cash and cash equivalents ¥0.3 billion ¥1.8 billion ¥0.9 billion ¥0.5 billion ¥0.4 billion
Parent only indicators (12 items)
Item4 years ago3 years ago2 years agoLast yearThis year
Net sales ¥48.25 million ¥67.19 million ¥35.25 million ¥54.55 million ¥0.1 billion
Ordinary income (loss) ¥-0.2 billion ¥69.26 million ¥-0.2 billion ¥-0.4 billion ¥-0.2 billion
Net income (loss) ¥-0.2 billion ¥0.3 billion ¥-0.2 billion ¥-1.7 billion ¥-0.5 billion
Capital stock ¥3.5 billion ¥4.2 billion ¥4.2 billion ¥4.5 billion ¥4.5 billion
Total number of issued shares (common stock) 19,060,800 shares 25,035,700 shares 25,035,700 shares 28,024,900 shares 28,024,900 shares
Net assets ¥6.43 million ¥1.6 billion ¥1.4 billion ¥0.2 billion ¥-0.3 billion
Total assets ¥0.3 billion ¥1.6 billion ¥1.4 billion ¥2.3 billion ¥1.8 billion
Net assets per share -5.43 yen 62.61 yen 53.92 yen 7.86 yen -9.84 yen
Basic earnings (loss) per share -13.07 yen 12.73 yen -8.69 yen -62.55 yen -17.69 yen
Diluted earnings per share Could not be retrieved 11.58 yen Could not be retrieved Could not be retrieved Could not be retrieved
Equity-to-asset ratio -41.1% 97.7% 96.8% 9.5% -15.4%
Return on equity -1,185.4% 41.8% -14.9% -214.6% Could not be retrieved

Shareholder composition

As of 2025-12-31Disclosed

Share ownership by holder category

8,719 Shareholders
40.22% Foreign holders (total) Industry median 4.54%
54.19% Individuals and others Industry median 55.00%

GALA

Unit %Source Annual securities reports

  • Financial institutions0.10%
  • Securities firms5.11%
  • Other corporations0.38%
  • Foreign holders (institutions)39.73%
  • Foreign holders (individuals)0.49%
  • Individuals and others54.19%

Major shareholders

RankShareholderShareholding ratioShares held
1 Megazone Cloud Corporation（常任代理人リーディング証券株式会社） 36.04% 10,100,560
2 菊川 曉 16.22% 4,545,740
3 楽天証券株式会社 2.52% 707,200
4 KOREA SECURITIES DEPOSITORY-SAMSUNG（常任代理人シティバンク、エヌ・エイ東京支店） 0.99% 277,600
5 KSD-MIRAE ASSET SECURITIES(CLIENT)（常任代理人シティバンク、エヌ・エイ東京支店） 0.95% 265,100
6 株式会社SBI証券 0.91% 254,194
7 井上 博幸 0.88% 247,000
8 三菱UFJ eスマート証券株式会社 0.51% 141,600
9 見城 新 0.49% 137,000
10 SOCIETE GENERALE PARIS／BT REGISTRATION MARC／OPT（常任代理人ソシエテ・ジェネラル証券株式会社） 0.37% 103,500

Research and development expenses and capital expenditure

Source: R&D and capital expenditure sections, annual securities reports · 3 years (2021 to 2025)Disclosed

¥0.2 billion Research and development 6.7% of revenue (industry median 0.8%)
¥86.94 million Capital expenditure 3.4% of revenue (industry median 2.0%)
Fiscal year Research and development Capital expenditure
FY ending 12/2025 ¥0.2 billion ¥86.94 million
FY ending 12/2024 ¥17.75 million Could not be retrieved
FY ending 3/2021 Could not be retrieved ¥4.09 million

Research and development expenses and capital expenditure by segment (FY ending 12/2025)

Segment Capital expenditure
Korea ¥32.39 million
Japan ¥54.55 million

Revenue scale in the same industry

GALA

Source Annual securities reports of each company

Information and Communication: 642 companies · revenue · largest first・each company’s latest fiscal year・consolidated (parent-only where no consolidated figures)・Disclosed

Workforce information

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

8 Employees (parent only) Industry median 138
45.5 Average age Industry median 38.1
11.0 years Average length of service Industry median 6.3 years
¥6.08 million Average annual salary Industry median ¥6.54 million
People and organisation
36.0¥ million Sales per employee Industry median 24.7¥ million FY ending 12/2025 · consolidated / calculated
¥-3.08 million Operating income per employee
5 Average temporary staff

Audit and disclosure information

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

ItemValue
Audit firm 監査法人KsLab.
Audit fees (this year, total) ¥34.23 million
Non-audit fees (this year, total) Not applicable
Going concern note Cannot be determined
Accounting standard Japanese GAAP

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Sources and methodology

Retrieved disclosed figures

Accounts and values from the annual securities report, by section

Major management indicators (5 years) (24 items)

ItemValueConsolidated / Non-consolidated
Comprehensive income ¥-0.8 billion Consolidated
Net cash provided by (used in) operating activities ¥-86.21 million Consolidated
Net sales ¥2.6 billion Consolidated
Net cash provided by (used in) investing activities ¥-0.1 billion Consolidated
Cash and cash equivalents ¥0.4 billion Consolidated
Net assets ¥1.0 billion Consolidated
Ordinary income (loss) ¥-0.3 billion Consolidated
Total assets ¥3.6 billion Consolidated
Return on equity -75.3% Consolidated
Equity-to-asset ratio 12.2% Consolidated
Net income (loss) attributable to owners of parent ¥-0.5 billion Consolidated
Net cash provided by (used in) financing activities ¥0.1 billion Consolidated
Basic earnings (loss) per share -18.99 yen Consolidated
Net assets per share 15.89 yen Consolidated
Net sales ¥0.1 billion Parent only
Net income (loss) ¥-0.5 billion Parent only
Total number of issued shares (common stock) 28,024,900 shares Parent only
Net assets ¥-0.3 billion Parent only
Ordinary income (loss) ¥-0.2 billion Parent only
Total assets ¥1.8 billion Parent only
Equity-to-asset ratio -15.4% Parent only
Capital stock ¥4.5 billion Parent only
Basic earnings (loss) per share -17.69 yen Parent only
Net assets per share -9.84 yen Parent only

Employees (8 items)

ItemValueConsolidated / Non-consolidated
Number of employees 72 people Consolidated
Number of employees 72 people Consolidated
Average length of service (years) 11 years Parent only
Average annual salary ¥6.08 million Parent only
Average age (years) 45.5 years old Parent only
Number of employees 8 people Parent only
Number of employees 8 people Parent only
Number of employees 8 people Parent only

Other disclosed items (5 items)

ItemValueConsolidated / Non-consolidated
Net sales to external customers ¥2.6 billion Consolidated
Average number of temporary employees 5 people Consolidated
Average number of temporary employees 5 people Consolidated
Increase in property plant and equipment and intangible assets ¥87.63 million Consolidated
Number of consolidated subsidiaries 7 companies Consolidated

Shares (9 items)

ItemValueConsolidated / Non-consolidated
Total of dividends received equity securities other than those not listed investment equity securities held for pure investment reporting company ¥0.02 million Consolidated
Total of gain loss on sale equity securities other than those not listed investment equity securities held for pure investment reporting company ¥0.40 million Consolidated
Number of shares held 16,779,494 shares Consolidated
Number of shares 28,024,900 shares Consolidated
Shareholding ratio 59.9% Consolidated
Number of voting rights 280,213 units Consolidated
Book value equity securities other than those not listed investment equity securities held for pure investment reporting company ¥0.22 million Consolidated
Number of issues 1 issues Consolidated
Total shareholder return 50.5% Parent only

Research and development (2 items)

ItemValueConsolidated / Non-consolidated
Research and development expenses included in general and administrative expenses and manufacturing cost for current period ¥0.2 billion Consolidated
Research and development expenses ¥0.2 billion Consolidated

Property and facilities (1 items)

ItemValueConsolidated / Non-consolidated
Capital expenditures ¥86.94 million Consolidated

Audit (2 items)

ItemValueConsolidated / Non-consolidated
Fees for audit and attestation services - reporting company ¥34.23 million Consolidated
Fees for audit and attestation services - total ¥34.23 million Consolidated

Balance sheet (106 items)

ItemValueConsolidated / Non-consolidated
Other ¥18.75 million Consolidated
Other ¥0.15 million Consolidated
Other ¥0.1 billion Consolidated
Other ¥44.21 million Consolidated
Retained earnings ¥-6.6 billion Consolidated
Unearned revenue ¥3.82 million Consolidated
Advances received ¥0.1 billion Consolidated
Prepaid expenses ¥8.52 million Consolidated
Raw materials ¥3.42 million Consolidated
Merchandise ¥0.96 million Consolidated
Non-current liabilities ¥0.6 billion Consolidated
Non-current assets ¥2.4 billion Consolidated
Land ¥0.7 billion Consolidated
Accounts receivable - trade ¥0.3 billion Consolidated
Tools, furniture and fixtures ¥29.80 million Consolidated
Tools, furniture and fixtures ¥11.49 million Consolidated
Buildings and structures ¥0.9 billion Consolidated
Buildings and structures, net ¥0.9 billion Consolidated
Investments and other assets ¥0.8 billion Consolidated
Investment securities ¥0.2 billion Consolidated
Lease and guarantee deposits ¥9.16 million Consolidated
Subscription rights to shares ¥8,000 Consolidated
Property, plant and equipment ¥1.6 billion Consolidated
Accounts receivable - other ¥76.48 million Consolidated
Income taxes payable ¥9.91 million Consolidated
Accrued expenses ¥34.69 million Consolidated
Accounts payable - other ¥0.2 billion Consolidated
Shareholders' equity ¥0.8 billion Consolidated
Inventories ¥4.38 million Consolidated
Current liabilities ¥2.0 billion Consolidated
Current assets ¥1.2 billion Consolidated
Accumulated depreciation ¥-18.31 million Consolidated
Accumulated depreciation ¥-68.23 million Consolidated
Foreign currency translation adjustment ¥-0.3 billion Consolidated
Intangible assets ¥0.59 million Consolidated
Cash and cash equivalents ¥0.4 billion Consolidated
Cash and deposits ¥0.7 billion Consolidated
Short-term loans payable ¥1.4 billion Consolidated
Net assets ¥1.0 billion Consolidated
Net assets ¥1.0 billion Consolidated
Total assets ¥3.6 billion Consolidated
Total assets ¥3.6 billion Consolidated
Deferred tax assets ¥0.4 billion Consolidated
Valuation and translation adjustments ¥-0.3 billion Consolidated
Liabilities ¥2.6 billion Consolidated
Liabilities and net assets ¥3.6 billion Consolidated
Accounts payable - trade ¥93.25 million Consolidated
Allowance for doubtful accounts ¥-1.15 million Consolidated
Capital surplus ¥2.9 billion Consolidated
Capital stock ¥4.5 billion Consolidated
Provision for bonuses ¥0.17 million Consolidated
Net defined benefit liability ¥0.3 billion Consolidated
Long-term loans payable ¥69.97 million Consolidated
Long term unearned revenue ¥0.3 billion Consolidated
Long-term prepaid expenses ¥0.2 billion Consolidated
Non-controlling interests ¥0.6 billion Consolidated
Current portion of long-term loans payable ¥29.67 million Consolidated
Other ¥12.96 million Parent only
Other ¥3.72 million Parent only
Other capital surplus ¥0.4 billion Parent only
Retained earnings ¥-7.8 billion Parent only
Prepaid expenses ¥5.00 million Parent only
Advance payments trade ¥9.51 million Parent only
Non-current liabilities ¥0.5 billion Parent only
Non-current assets ¥1.5 billion Parent only
Land ¥0.7 billion Parent only
Accounts receivable - trade ¥96.29 million Parent only
Tools, furniture and fixtures ¥0.16 million Parent only
Tools, furniture and fixtures ¥0.15 million Parent only
Buildings ¥0.8 billion Parent only
Buildings, net ¥0.8 billion Parent only
Investments and other assets ¥6.86 million Parent only
Lease and guarantee deposits ¥3.92 million Parent only
Property, plant and equipment ¥1.5 billion Parent only
Accounts receivable - other ¥0.2 billion Parent only
Consumption taxes receivable ¥3.29 million Parent only
Income taxes payable ¥7.19 million Parent only
Accrued consumption taxes ¥3.56 million Parent only
Accrued expenses ¥30.06 million Parent only
Accounts payable - other ¥3.26 million Parent only
Shareholders' equity ¥-0.3 billion Parent only
Current liabilities ¥1.5 billion Parent only
Current assets ¥0.3 billion Parent only
Accumulated depreciation ¥-3,000 Parent only
Accumulated depreciation ¥-24.68 million Parent only
Cash and deposits ¥0.2 billion Parent only
Short-term loans payable ¥0.9 billion Parent only
Net assets ¥-0.3 billion Parent only
Net assets ¥-0.3 billion Parent only
Total assets ¥1.8 billion Parent only
Retained earnings brought forward ¥-7.8 billion Parent only
Liabilities ¥2.1 billion Parent only
Liabilities and net assets ¥1.8 billion Parent only
Accounts payable - trade ¥0.03 million Parent only
Allowance for doubtful accounts ¥-0.4 billion Parent only
Allowance for doubtful accounts ¥-0.2 billion Parent only
Capital surplus ¥3.0 billion Parent only
Legal capital surplus ¥2.6 billion Parent only
Capital stock ¥4.5 billion Parent only
Provision for retirement benefits ¥8.74 million Parent only
Long term guarantee deposited ¥46.87 million Parent only
Provision for loss on business of subsidiaries and affiliates ¥0.5 billion Parent only
Shares of subsidiaries and associates ¥2.93 million Parent only
Affiliated company short-term loans payable ¥0.5 billion Parent only
Long-term loans receivable from subsidiaries and affiliates ¥0.4 billion Parent only
Deposits received ¥15.93 million Parent only

Accounts unique to this company (12 items)

ItemValueConsolidated / Non-consolidated
Revenue ¥35.06 million Consolidated
Revenue ¥47.20 million Consolidated
Revenue ¥12.04 million Consolidated
Revenue ¥12.68 million Consolidated
Revenue ¥10.45 million Consolidated
Revenue ¥-22.74 million Consolidated
Revenue ¥12.68 million Consolidated
Revenue ¥91.74 million Consolidated
Revenue ¥41.72 million Consolidated
Revenue ¥-64.95 million Consolidated
Revenue ¥10.45 million Consolidated
Revenue ¥12.04 million Parent only

Statement of income (86 items)

ItemValueConsolidated / Non-consolidated
Other ¥10.21 million Consolidated
Other ¥1.41 million Consolidated
Other comprehensive income ¥12.16 million Consolidated
Valuation difference on available for sale securities net of tax ¥-0.17 million Consolidated
Comprehensive income ¥-0.8 billion Consolidated
Insurance fee income ¥10.00 million Consolidated
Interest income ¥22.30 million Consolidated
Operating income ¥-0.2 billion Consolidated
Operating income ¥-0.2 billion Consolidated
Non-operating income ¥54.55 million Consolidated
Non-operating expenses ¥85.78 million Consolidated
Net cash provided by (used in) operating activities ¥-86.21 million Consolidated
Loss on sale of non-current assets ¥7.06 million Consolidated
Gain on sales of non-current assets ¥8.22 million Consolidated
Loss on retirement of non-current assets ¥0 Consolidated
Cost of sales ¥1.1 billion Consolidated
Gross profit (loss) ¥1.5 billion Consolidated
Net sales ¥2.6 billion Consolidated
Net sales ¥2.6 billion Consolidated
Advertising expenses ¥0.2 billion Consolidated
Net income ¥-0.5 billion Consolidated
Net income ¥-0.5 billion Consolidated
Net income (loss) ¥-0.8 billion Consolidated
Net income (loss) ¥-0.8 billion Consolidated
Directors' compensations ¥0.2 billion Consolidated
Gain on sales of investment securities ¥0.40 million Consolidated
Net cash provided by (used in) investing activities ¥-0.1 billion Consolidated
Interest expenses ¥38.14 million Consolidated
Commission fees ¥11.69 million Consolidated
Commission fees ¥0.2 billion Consolidated
Income taxes - current ¥15.51 million Consolidated
Income taxes ¥41.91 million Consolidated
Income taxes - deferred ¥26.40 million Consolidated
Depreciation ¥0.1 billion Consolidated
Impairment loss ¥0.5 billion Consolidated
Impairment loss ¥0.5 billion Consolidated
Foreign exchange losses ¥21.86 million Consolidated
Foreign currency translation adjustment net of tax ¥12.33 million Consolidated
Extraordinary income ¥8.62 million Consolidated
Extraordinary loss ¥0.5 billion Consolidated
Effect of exchange rate change on cash and cash equivalents ¥8.63 million Consolidated
Net increase (decrease) in cash and cash equivalents ¥-69.08 million Consolidated
Income (loss) before income taxes ¥-0.8 billion Consolidated
Income (loss) before income taxes ¥-0.8 billion Consolidated
Ordinary income ¥-0.3 billion Consolidated
Salaries and allowances ¥0.3 billion Consolidated
Comprehensive income attributable to owners of parent ¥-0.5 billion Consolidated
Net cash provided by (used in) financing activities ¥0.1 billion Consolidated
Selling, general and administrative expenses ¥1.8 billion Consolidated
Provision of allowance for doubtful accounts ¥0.04 million Consolidated
Provision for bonuses ¥0.09 million Consolidated
Retirement benefit expenses ¥16.88 million Consolidated
Comprehensive income attributable to non-controlling interests ¥-0.3 billion Consolidated
Net income (loss) attributable to non-controlling interests ¥-0.3 billion Consolidated
Other ¥10.15 million Parent only
Other ¥0.09 million Parent only
Interest and dividend income ¥6.48 million Parent only
Operating income ¥-0.2 billion Parent only
Non-operating income ¥49.85 million Parent only
Non-operating expenses ¥67.02 million Parent only
Cost of sales ¥0.26 million Parent only
Gross profit (loss) ¥0.1 billion Parent only
Net sales ¥0.1 billion Parent only
Net income (loss) ¥-0.5 billion Parent only
Net income (loss) ¥-0.5 billion Parent only
Directors' compensations ¥89.03 million Parent only
Gain on sales of investment securities ¥0.40 million Parent only
Interest expenses ¥46.14 million Parent only
Fee expenses ¥63.94 million Parent only
Commission fees ¥11.69 million Parent only
Operations consignment fee ¥21.18 million Parent only
Income taxes - current ¥1.21 million Parent only
Income taxes ¥1.21 million Parent only
Depreciation ¥20.36 million Parent only
Impairment loss ¥5.04 million Parent only
Foreign exchange losses ¥9.09 million Parent only
Extraordinary income ¥0.40 million Parent only
Extraordinary loss ¥0.3 billion Parent only
Taxes and dues ¥44.46 million Parent only
Income (loss) before income taxes ¥-0.5 billion Parent only
Ordinary income ¥-0.2 billion Parent only
Salaries and allowances ¥48.81 million Parent only
Selling, general and administrative expenses ¥0.3 billion Parent only
Provision of allowance for doubtful accounts ¥0.04 million Parent only
Provision for loss on business of subsidiaries and associates ¥0.2 billion Parent only
Loss on valuation of shares of subsidiaries and associates ¥0.1 billion Parent only

Statement of changes in equity (4 items)

ItemValueConsolidated / Non-consolidated
Total changes during the period ¥-0.8 billion Consolidated
Net changes in items other than shareholders' equity ¥-0.3 billion Consolidated
Total changes during the period ¥-0.5 billion Parent only
Net changes in items other than shareholders' equity ¥-0.17 million Parent only

Statement of cash flows (35 items)

ItemValueConsolidated / Non-consolidated
Other ¥74.98 million Consolidated
Increase decrease in notes and accounts payable trade ¥86.54 million Consolidated
Interest expenses paid ¥-37.40 million Consolidated
Interest and dividends income received ¥27.40 million Consolidated
Increase (decrease) in deferred revenue ¥-96.94 million Consolidated
Increase (decrease) in advances received ¥-64.24 million Consolidated
Decrease (increase) in prepaid expenses ¥34.75 million Consolidated
Interest and dividend income ¥-22.31 million Consolidated
Decrease increase in notes and accounts receivable trade ¥-83.61 million Consolidated
Payments into time deposits ¥-10.18 million Consolidated
Subtotal ¥-4.49 million Consolidated
Proceeds from collection of guarantee deposits ¥10.50 million Consolidated
Payments for guarantee deposits ¥-4.01 million Consolidated
Purchase of investment securities ¥-0.2 billion Consolidated
Proceeds from sales of investment securities ¥0.40 million Consolidated
Loss (gain) on sales of long-term investment securities ¥-0.40 million Consolidated
Interest expenses ¥38.14 million Consolidated
Purchase of property plant and equipment ¥-86.94 million Consolidated
Proceeds from sales of property plant and equipment ¥8.22 million Consolidated
Loss gain on sales of property plant and equipment ¥-1.16 million Consolidated
Loss on retirement of property, plant and equipment ¥0 Consolidated
Increase (decrease) in accounts payable-other ¥-2.21 million Consolidated
Decrease (increase) in inventories ¥-0.11 million Consolidated
Income taxes paid ¥-11.76 million Consolidated
Income taxes refund ¥5.00 million Consolidated
Depreciation ¥0.1 billion Consolidated
Impairment loss ¥0.5 billion Consolidated
Net increase (decrease) in short-term borrowings ¥0.1 billion Consolidated
Decrease increase in short term loans receivable ¥0.2 billion Consolidated
Increase (decrease) in allowance for doubtful accounts ¥0.04 million Consolidated
Increase (decrease) in provision for bonuses ¥-0.10 million Consolidated
Increase (decrease) in net defined benefit liability ¥7.22 million Consolidated
Repayment of long term loans payable ¥-18.94 million Consolidated
Decrease (increase) in long-term prepaid expenses ¥2.18 million Consolidated
Proceeds from share issuance to non controlling shareholders ¥27.45 million Consolidated
Basic indicators
ItemValueConsolidated / Non-consolidatedSource
Net cash provided by (used in) operating activities ¥-86.21 million ConsolidatedDisclosed
Number of employees 72 ConsolidatedDisclosed
Net assets ¥1.0 billion ConsolidatedDisclosed
Net sales ¥2.6 billion ConsolidatedDisclosed
Operating income ¥-0.2 billion ConsolidatedDisclosed
Ordinary income ¥-0.3 billion ConsolidatedDisclosed
Net income ¥-0.5 billion ConsolidatedDisclosed
Total assets ¥3.6 billion ConsolidatedDisclosed
Operating margin -8.6%ConsolidatedCalculated
Net margin -20.6%ConsolidatedCalculated
Sales per employee 35962889 yenConsolidatedCalculated
Total asset turnover 0.71 timesConsolidatedCalculated
Net assets to total assets 28.0%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 -8.6%　Operating income ÷ net sales 　＝ ¥-0.2 billion ÷ ¥2.6 billion
    Operating income ÷ net sales. The denominator is Net sales (Consolidated, Japanese GAAP).
  • Net margin -20.6%　Net income ÷ net sales 　＝ ¥-0.5 billion ÷ ¥2.6 billion
    Net income ÷ net sales. The denominator is Net sales (Consolidated, Japanese GAAP).
  • Sales per employee 35,962,889 yen　Sales or operating revenue ÷ employees 　＝ ¥2.6 billion ÷ 72 people
    Sales or operating revenue ÷ employees. The denominator is Number of employees (Consolidated, Japanese GAAP).
  • Total asset turnover 0.71 times　Sales or operating revenue ÷ total assets 　＝ ¥2.6 billion ÷ ¥3.6 billion
    Sales or operating revenue ÷ total assets. The denominator is Total assets (Consolidated, Japanese GAAP).
  • Net assets to total assets 28%　Net assets ÷ total assets 　＝ ¥1.0 billion ÷ ¥3.6 billion
    Net assets ÷ total assets. The denominator is Total assets (Consolidated, Japanese GAAP).

Company details

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

Revenue and profit by business segment

  • Source: segment information, Annual Securities Report (Jan 2025 to Dec 2025) · Consolidated · Net sales to external customers · filed 2026-03-30
  • 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: ¥2.6 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

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 ¥83.61 million + inventories up ¥0.11 million, over net sales ¥2.6 billion
  • Property, plant and equipment purchases relative to depreciation　Purchase of property, plant and equipment ÷ depreciation。Purchase of property, plant and equipment ¥86.94 million, over depreciation ¥0.1 billion
  • Investment securities to net assets　Investment securities ÷ net assets。Investment securities ¥0.2 billion, over net assets ¥1.0 billion

Long-term changes in performance

  • Revenue　Disclosed value for 2025 ÷ disclosed value for 2013

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 Information and Communication 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 Information and Communication that disclose the item (industries with at least 5 companies only). Segment names and order: the same as the segment table above. Group-wide research and adjustments mean segment figures may not add up to the company-wide amount.

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

People and organisation

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

Audit and disclosure information

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

Data sources and calculation methods

Primary source: the annual securities report of GALA INCORPORATED on EDINET, the FSA’s disclosure system (free to read)
Corporate number: 8011001026934 / 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