Ano Kaisha no Shikumi
Search
Menu

Startline

Startline CO.,LTD.

Company highlights

The largest holder on the register is 株式会社ストーン, at 26.7%.

Key figures

Period Apr 2025 to Mar 2026Parent onlyJapanese GAAP

RevenueDisclosed ¥5.6B
Operating marginCalculated 8.0%
Net assets to total assetsCalculated 22.9%

Company profile

Securities code 477A / EDINET code E41152 / Services / Fiscal year end end of March

三鷹市上連雀一丁目１２番１７号／Capital stock ¥657 million
Address, capital stock, fiscal year end and industry: the FSA’s EDINET code list.

Company details
西村 賢治 Representative
12/15/2009 Date of incorporation

Tables scroll sideways

Disclosed data

Source: Annual Securities Report (Apr 2025 to Mar 2026) · filed 2026-06-26

Profitability ★★★★☆position among all companies 8.0%
Growth (revenue, 4-year average) ★★★★★position among all companies 21.7%
Capital efficiency ★★★★★position among all companies 33.2%

Business activities and revenue composition

Revenue and profit by business segment

Reportable segments (business divisions used in reporting): one; other activities under “Other” or adjustments

Revenue and profit

Startline

Period Apr 2025 to Mar 2026Source Annual securities reports

Net sales and operating revenue ¥5.6B　100% Cost of sales ¥3.5B　62% Selling, general and administrative expenses ¥1.7B　30% Operating income ¥0.5B　8%
Amounts by account
GroupAccountAmountConsolidated / Non-consolidated
Selling, general and administrative expenses Salaries and allowances ¥0.6 billion Parent only
Commission fees ¥0.2 billion Parent only
Provision for bonuses ¥28.13 million Parent only
Depreciation ¥4.24 million Parent only
Profit by stage Gross profit (loss) ¥2.1 billion Parent only
Operating income ¥0.5 billion Parent only
Ordinary income ¥0.4 billion Parent only

Startline

Selling, general and administrative expenses

Period Apr 2025 to Mar 2026Source Annual securities reports

Salaries and allowances ¥0.6 billion (35.8%)36%Commission fees ¥0.2 billion (12.0%)12%Provision for bonuses ¥0.0 billion (1.7%)Depreciation ¥0.0 billion (0.3%)Other (not itemized) ¥0.8 billion (50.2%)50%¥1.7B
  • Salaries and allowances　¥0.6 billion
  • Commission fees　¥0.2 billion
  • Provision for bonuses　¥0.0 billion
  • Depreciation　¥0.0 billion
  • Other (not itemized)　¥0.8 billion

Performance, financial position and capital allocation

Finance
22.9% Net assets to total assets Industry median 55.2% FY ending 3/2026 · consolidated / calculated
¥455.44 Net assets per share
¥8.2 billion Total assets

Recent performance trends

Year-on-year comparison

Period 2022 to 2026Disclosed

Item20222023202420252026
Net sales ¥2.6B ¥3.2B ¥3.6B ¥4.5B ¥5.6B
Year on year (%) Could not be retrieved +26.3%◆ comparison basis not confirmed comparison basis not confirmed +25.2%◆
Ordinary income (loss) -¥0.1B ¥0.1B ¥0.1B ¥0.2B ¥0.4B
Change from prior year Could not be retrieved loss to profit◆ comparison basis not confirmed comparison basis not confirmed +63.5%
Ordinary income (loss) as a share of Net sales -4.8% 4.6% 2.0% 5.1% 6.7%
Change (percentage points) Could not be retrieved +9.4 points◆ comparison basis not confirmed comparison basis not confirmed +1.6 points

Fiscal periods marked for changes

  • 2023Net sales year on year +26.3%, Ordinary income (loss) as a share of revenue +9.4 points, Ordinary income (loss) loss to profit
  • 2026Net sales year on year +25.2%
Consolidated indicators (14 items)
Item4 years ago3 years ago2 years agoLast yearThis year
Net sales Could not be retrieved Could not be retrieved ¥3.6 billion Could not be retrieved Could not be retrieved
Ordinary income (loss) Could not be retrieved Could not be retrieved ¥71.54 million Could not be retrieved Could not be retrieved
Net income (loss) attributable to owners of parent Could not be retrieved Could not be retrieved ¥40.90 million Could not be retrieved Could not be retrieved
Comprehensive income Could not be retrieved Could not be retrieved ¥37.70 million Could not be retrieved Could not be retrieved
Net assets Could not be retrieved Could not be retrieved ¥0.6 billion Could not be retrieved Could not be retrieved
Total assets Could not be retrieved Could not be retrieved ¥4.8 billion Could not be retrieved Could not be retrieved
Net assets per share Could not be retrieved Could not be retrieved 231.73 yen Could not be retrieved Could not be retrieved
Basic earnings (loss) per share Could not be retrieved Could not be retrieved 16.95 yen Could not be retrieved Could not be retrieved
Equity-to-asset ratio Could not be retrieved Could not be retrieved 12.1% Could not be retrieved Could not be retrieved
Return on equity Could not be retrieved Could not be retrieved 8.7% Could not be retrieved Could not be retrieved
Net cash provided by (used in) operating activities Could not be retrieved Could not be retrieved ¥0.4 billion Could not be retrieved Could not be retrieved
Net cash provided by (used in) investing activities Could not be retrieved Could not be retrieved ¥-0.4 billion Could not be retrieved Could not be retrieved
Net cash provided by (used in) financing activities Could not be retrieved Could not be retrieved ¥0.7 billion Could not be retrieved Could not be retrieved
Cash and cash equivalents Could not be retrieved Could not be retrieved ¥1.2 billion Could not be retrieved Could not be retrieved
Parent only indicators (16 items)
Item4 years ago3 years ago2 years agoLast yearThis year
Net sales ¥2.6 billion ¥3.2 billion ¥3.6 billion ¥4.5 billion ¥5.6 billion
Ordinary income (loss) ¥-0.1 billion ¥0.1 billion ¥79.61 million ¥0.2 billion ¥0.4 billion
Net income (loss) ¥-0.2 billion ¥82.28 million ¥32.87 million ¥0.1 billion ¥0.4 billion
Capital stock ¥0.2 billion ¥0.2 billion ¥0.3 billion ¥0.3 billion ¥0.7 billion
Total number of issued shares (common stock) 237,000 shares 2,370,000 shares 2,512,000 shares 2,512,000 shares 4,131,000 shares
Net assets ¥0.3 billion ¥0.4 billion ¥0.6 billion ¥0.7 billion ¥1.9 billion
Total assets ¥3.3 billion ¥3.9 billion ¥4.8 billion ¥5.6 billion ¥8.2 billion
Net assets per share 1,200.18 yen 154.73 yen 234.47 yen 291.83 yen 455.44 yen
Basic earnings (loss) per share -977.14 yen 34.72 yen 13.62 yen 57.36 yen 146.96 yen
Diluted earnings per share Could not be retrieved Could not be retrieved Could not be retrieved Could not be retrieved 139.35 yen
Equity-to-asset ratio 8.7% 9.4% 12.2% 13.0% 22.9%
Return on equity Could not be retrieved 25.3% 6.8% 21.8% 33.2%
Net cash provided by (used in) operating activities Could not be retrieved Could not be retrieved Could not be retrieved ¥0.5 billion ¥0.7 billion
Net cash provided by (used in) investing activities Could not be retrieved Could not be retrieved Could not be retrieved ¥-0.9 billion ¥-1.5 billion
Net cash provided by (used in) financing activities Could not be retrieved Could not be retrieved Could not be retrieved ¥0.4 billion ¥1.9 billion
Cash and cash equivalents Could not be retrieved Could not be retrieved Could not be retrieved ¥1.2 billion ¥2.3 billion

Shareholder composition

As of 2026-03-31Disclosed

Share ownership by holder category

1,435 Shareholders
5.78% Foreign holders (total) Industry median 3.64%
42.01% Individuals and others Industry median 52.53%

Startline

Unit %Source Annual securities reports

  • Financial institutions0.29%
  • Securities firms11.09%
  • Other corporations40.83%
  • Foreign holders (institutions)5.71%
  • Foreign holders (individuals)0.07%
  • Individuals and others42.01%

Major shareholders

RankShareholderShareholding ratioShares held
1 株式会社ストーン 26.68% 1,102,300
2 株式会社ウエスト 10.36% 428,000
3 西村 賢治 5.79% 239,000
4 長谷川 新里 5.79% 239,000
5 白木 孝一 5.79% 239,000
6 佐々木 嶺一 4.73% 195,500
7 ＳＭＢＣ日興証券株式会社 3.22% 133,000
8 池原 諒平 3.02% 124,600
9 楽天証券株式会社共有口 2.82% 116,800
10 株式会社ＳＢＩ証券 2.41% 99,869

Research and development expenses and capital expenditure

Source: R&D and capital expenditure sections, annual securities reports · 1 years (FY 2026)Disclosed

Not disclosed Research and development
¥1.2 billion Capital expenditure

Revenue scale in the same industry

Startline

Source Annual securities reports of each company

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

Workforce information

Source: Annual Securities Report (Apr 2025 to Mar 2026)Parent-onlyDisclosed

420 Employees (parent only) Industry median 130
34.6 Average age Industry median 38.8
3.7 years Average length of service Industry median 6.6 years
¥4.33 million Average annual salary Industry median ¥5.89 million
People and organisation
13.3¥ million Sales per employee Industry median 24.2¥ million FY ending 3/2026 · parent company only / calculated
¥1.07 million Operating income per employee
75.1% Wage gap between men and women
36.7% Women in managerial positions
69.0% Share of female employees
100.0% Men taking childcare leave
Men 166
Women 225 Employees by gender
25 / 68 Female managers
48 Average temporary staff

Administrative filings and published information

Workplace information filings

Filed 2026-09-25Disclosed

ItemValue
Employees 468
Average monthly overtime (statutory overtime plus work on statutory days off)
Scope: 正社員		 15 hours
Annual paid leave taken (all employees) 72.8%
Childcare leave taken, men
Scope: その他		 100%
Childcare leave taken, women
Scope: その他		 100%
Share of managers who are women 36.8%

Audit and disclosure information

Annual securities report, year ended 2026-03-31Disclosed

ItemValue
Audit firm PwCJapan有限責任監査法人
Audit fees (this year, filing company) ¥21.00 million
Non-audit fees (this year, filing company) ¥1.50 million
Going concern note Cannot be determined
Accounting standard Japanese GAAP

See the book series →

Sources and methodology

Retrieved disclosed figures

Accounts and values from the annual securities report, by section

Major management indicators (5 years) (16 items)

ItemValueConsolidated / Non-consolidated
Net cash provided by (used in) operating activities ¥0.7 billion Parent only
Net sales ¥5.6 billion Parent only
Net income (loss) ¥0.4 billion Parent only
Net cash provided by (used in) investing activities ¥-1.5 billion Parent only
Diluted earnings per share 139.35 yen Parent only
Cash and cash equivalents ¥2.3 billion Parent only
Total number of issued shares (common stock) 4,131,000 shares Parent only
Net assets ¥1.9 billion Parent only
Ordinary income (loss) ¥0.4 billion Parent only
Total assets ¥8.2 billion Parent only
Return on equity 33.2% Parent only
Equity-to-asset ratio 22.9% Parent only
Net cash provided by (used in) financing activities ¥1.9 billion Parent only
Capital stock ¥0.7 billion Parent only
Basic earnings (loss) per share 146.96 yen Parent only
Net assets per share 455.44 yen Parent only

Employees (9 items)

ItemValueConsolidated / Non-consolidated
Wage gap between men and women (all employees) 75.1% Parent only
Average length of service (years) 3.7 years Parent only
Average annual salary ¥4.33 million Parent only
Average age (years) 34.6 years old Parent only
Number of employees 420 people Parent only
Number of employees 420 people Parent only
Number of employees 420 people Parent only
Wage gap between men and women (regular employees) 81.7% Parent only
Wage gap between men and women (non-regular employees) 84.0% Parent only

Other disclosed items (7 items)

ItemValueConsolidated / Non-consolidated
Rate of male employees taking childcare leave (all employees) 100.0% Parent only
Net sales to external customers ¥5.6 billion Parent only
Average number of temporary employees 48 people Parent only
Average number of temporary employees 48 people Parent only
Increase in property plant and equipment and intangible assets ¥1.5 billion Parent only
Depreciation ¥0.4 billion Parent only
Ratio of female employees in managerial positions 36.7% Parent only

Property and facilities (1 items)

ItemValueConsolidated / Non-consolidated
Capital expenditures ¥1.2 billion Consolidated

Shares (4 items)

ItemValueConsolidated / Non-consolidated
Number of shares held 2,917,069 shares Consolidated
Number of shares 4,131,000 shares Consolidated
Shareholding ratio 70.6% Consolidated
Number of voting rights 41,292 units Consolidated

Audit (2 items)

ItemValueConsolidated / Non-consolidated
Fees for audit and attestation services - reporting company ¥21.00 million Consolidated
Fees for non-audit services - reporting company ¥1.50 million Consolidated

Accounts unique to this company (5 items)

ItemValueConsolidated / Non-consolidated
Change in average annual salary from the previous year 1.9% Parent only
Revenue ¥0.56 million Parent only
Revenue ¥8.73 million Parent only
Revenue ¥-91.70 million Parent only
Revenue ¥2.09 million Parent only

Balance sheet (69 items)

ItemValueConsolidated / Non-consolidated
Other ¥6.96 million Parent only
Other ¥8.76 million Parent only
Other ¥46.56 million Parent only
Other ¥45.42 million Parent only
Other ¥31.42 million Parent only
Other, net ¥14.26 million Parent only
Software ¥25.13 million Parent only
Lease obligations ¥4.98 million Parent only
Lease assets ¥47.55 million Parent only
Lease assets, net ¥4.53 million Parent only
Investments in capital ¥0.20 million Parent only
Retained earnings ¥0.7 billion Parent only
Advances received ¥0.2 billion Parent only
Prepaid expenses ¥0.2 billion Parent only
Merchandise and finished goods ¥68.66 million Parent only
Non-current liabilities ¥3.9 billion Parent only
Non-current assets ¥5.0 billion Parent only
Accounts receivable - trade ¥0.6 billion Parent only
Contract liabilities ¥0.2 billion Parent only
Tools, furniture and fixtures ¥0.3 billion Parent only
Tools, furniture and fixtures ¥0.1 billion Parent only
Buildings and accompanying facilities ¥5.3 billion Parent only
Buildings and accompanying facilities net ¥4.0 billion Parent only
Construction in progress ¥12.26 million Parent only
Investments and other assets ¥0.7 billion Parent only
Lease and guarantee deposits ¥0.5 billion Parent only
Property, plant and equipment ¥4.2 billion Parent only
Income taxes payable ¥0.1 billion Parent only
Accrued expenses ¥0.2 billion Parent only
Accounts payable - other ¥0.2 billion Parent only
Shareholders' equity ¥1.9 billion Parent only
Structures ¥2.03 million Parent only
Structures, net ¥1.89 million Parent only
Machinery, equipment and vehicles ¥89.39 million Parent only
Machinery, equipment and vehicles, net ¥68.21 million Parent only
Current liabilities ¥2.5 billion Parent only
Current assets ¥3.3 billion Parent only
Accumulated depreciation ¥-32.30 million Parent only
Accumulated depreciation ¥-43.02 million Parent only
Accumulated depreciation ¥-0.2 billion Parent only
Accumulated depreciation ¥-1.3 billion Parent only
Accumulated depreciation ¥-0.13 million Parent only
Accumulated depreciation ¥-21.18 million Parent only
Intangible assets ¥25.13 million Parent only
Cash and cash equivalents ¥2.3 billion Parent only
Cash and deposits ¥2.3 billion Parent only
Short-term loans payable ¥0.8 billion Parent only
Bonds payable ¥51.00 million Parent only
Net assets ¥1.9 billion Parent only
Net assets ¥1.9 billion Parent only
Total assets ¥8.2 billion Parent only
Total assets ¥8.2 billion Parent only
Deferred tax assets ¥0.2 billion Parent only
Retained earnings brought forward ¥0.7 billion Parent only
Liabilities ¥6.3 billion Parent only
Liabilities ¥6.3 billion Parent only
Liabilities and net assets ¥8.2 billion Parent only
Supplies ¥4.04 million Parent only
Accounts payable - trade ¥61.17 million Parent only
Capital surplus ¥0.6 billion Parent only
Legal capital surplus ¥0.6 billion Parent only
Capital stock ¥0.7 billion Parent only
Asset retirement obligations ¥0.8 billion Parent only
Provision for bonuses ¥0.1 billion Parent only
Long-term loans payable ¥3.0 billion Parent only
Long-term prepaid expenses ¥18.28 million Parent only
Deposits received ¥1.43 million Parent only
Current portion of bonds payable ¥14.00 million Parent only
Current portion of long-term loans payable ¥0.6 billion Parent only

Statement of income (34 items)

ItemValueConsolidated / Non-consolidated
Other ¥5.26 million Parent only
Other ¥9.30 million Parent only
Listing related expenses-NOE ¥16.27 million Parent only
Interest and dividend income ¥2.62 million Parent only
Operating income ¥0.5 billion Parent only
Operating income ¥0.5 billion Parent only
Non-operating income ¥8.54 million Parent only
Non-operating expenses ¥84.85 million Parent only
Net cash provided by (used in) operating activities ¥0.7 billion Parent only
Loss on retirement of non-current assets ¥0.94 million Parent only
Cost of sales ¥3.5 billion Parent only
Gross profit (loss) ¥2.1 billion Parent only
Net sales ¥5.6 billion Parent only
Net sales ¥5.6 billion Parent only
Net income (loss) ¥0.4 billion Parent only
Net income (loss) ¥0.4 billion Parent only
Net cash provided by (used in) investing activities ¥-1.5 billion Parent only
Interest expenses ¥59.28 million Parent only
Commission fees ¥0.2 billion Parent only
Issuance of new shares ¥0.7 billion Parent only
Income taxes - current ¥0.1 billion Parent only
Income taxes ¥-59.98 million Parent only
Income taxes - deferred ¥-0.2 billion Parent only
Depreciation ¥4.24 million Parent only
Extraordinary loss ¥0.94 million Parent only
Net increase (decrease) in cash and cash equivalents ¥1.1 billion Parent only
Income (loss) before income taxes ¥0.4 billion Parent only
Income (loss) before income taxes ¥0.4 billion Parent only
Ordinary income ¥0.4 billion Parent only
Salaries and allowances ¥0.6 billion Parent only
Net cash provided by (used in) financing activities ¥1.9 billion Parent only
Selling, general and administrative expenses ¥1.7 billion Parent only
Provision for bonuses ¥28.13 million Parent only
Subsidies for employment adjustment ¥0.67 million Parent only

Statement of changes in equity (1 items)

ItemValueConsolidated / Non-consolidated
Total changes during the period ¥1.1 billion Parent only

Statement of cash flows (26 items)

ItemValueConsolidated / Non-consolidated
Other ¥-6.33 million Parent only
Other ¥4.12 million Parent only
Repayments of lease obligations ¥-7.47 million Parent only
Increase decrease in notes and accounts payable trade ¥11.64 million Parent only
Interest expenses paid ¥-60.64 million Parent only
Interest and dividends income received ¥2.62 million Parent only
Interest and dividend income ¥-2.62 million Parent only
Loss on retirement of non-current assets ¥0.94 million Parent only
Decrease increase in notes and accounts receivable trade ¥-56.95 million Parent only
Subtotal ¥0.9 billion Parent only
Interest expenses ¥64.20 million Parent only
Purchase of property plant and equipment ¥-1.4 billion Parent only
Decrease in consumption taxes payable ¥2.49 million Parent only
Increase (decrease) in accounts payable-other ¥17.04 million Parent only
Proceeds from issuance of common stock ¥0.7 billion Parent only
Decrease (increase) in inventories ¥11.62 million Parent only
Income taxes paid ¥-0.1 billion Parent only
Depreciation and amortization ¥0.4 billion Parent only
Purchase of intangible assets ¥-4.70 million Parent only
Increase in short term loans payable ¥0.7 billion Parent only
Decrease in short term loans payable ¥-0.5 billion Parent only
Redemption of bonds ¥-14.00 million Parent only
Payments for asset retirement obligations ¥-3.44 million Parent only
Increase (decrease) in provision for bonuses ¥40.73 million Parent only
Proceeds from long term loans payable ¥1.7 billion Parent only
Repayment of long term loans payable ¥-0.6 billion Parent only
Basic indicators
ItemValueConsolidated / Non-consolidatedSource
Net cash provided by (used in) operating activities ¥0.7 billion Parent onlyDisclosed
Number of employees 420 Parent onlyDisclosed
Net assets ¥1.9 billion Parent onlyDisclosed
Net sales ¥5.6 billion Parent onlyDisclosed
Operating income ¥0.5 billion Parent onlyDisclosed
Ordinary income ¥0.4 billion Parent onlyDisclosed
Total assets ¥8.2 billion Parent onlyDisclosed
Operating margin 8.0%Parent onlyCalculated
Net margin Not disclosedNot applicableNot calculated (a required value is not disclosed)
Sales per employee 13331379 yenParent onlyCalculated
Total asset turnover 0.68 timesParent onlyCalculated
Net assets to total assets 22.9%Parent onlyCalculated
How to read the figures, and caveats

Terms

  • Consolidated: the parent company together with the subsidiaries it consolidates
  • Parent-only: the single company that filed the annual securities report
  • Calculated: a disclosed figure put through the formula shown
  • Not disclosed: no such value in the filing (not treated as zero)
  • Not retrieved: a value this page could not extract, including values in the filing that could not be matched. The same item may appear in another table
  • Segment: a business division the company uses in its disclosures
  • Industry median: the middle value among companies in the same industry that disclose the item
  • ★: position when every company is lined up by value (not a judgement of the company)See the formulas
  • Source: document name, period covered, filing date and where it was obtained
  • Tables scroll sideways

Key figures

  • Operating margin 8%　Operating income ÷ net sales 　＝ ¥0.5 billion ÷ ¥5.6 billion
    Operating income ÷ net sales. The denominator is Net sales (Parent only, Japanese GAAP).
  • Sales per employee 13,331,379 yen　Sales or operating revenue ÷ employees 　＝ ¥5.6 billion ÷ 420 people
    Sales or operating revenue ÷ employees. The denominator is Number of employees (Parent only, Japanese GAAP).
  • Total asset turnover 0.68 times　Sales or operating revenue ÷ total assets 　＝ ¥5.6 billion ÷ ¥8.2 billion
    Sales or operating revenue ÷ total assets. The denominator is Total assets (Parent only, Japanese GAAP).
  • Net assets to total assets 22.9%　Net assets ÷ total assets 　＝ ¥1.9 billion ÷ ¥8.2 billion
    Net assets ÷ total assets. The denominator is Total assets (Parent only, Japanese GAAP).

Company details

  • Representative　President, Representative Director, gBizINFO
  • Date of incorporation　gBizINFO · 16 years since incorporation

Amounts by account

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

Selling, general and administrative expenses

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

Finance

  • Net assets to total assets　Net assets ÷ total assets
  • Net assets per share　Parent only
  • Total assets　Parent only

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

Share ownership by holder category

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

Major shareholders

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

Research and development expenses and capital expenditure

  • Research and development: total in the R&D section of the annual securities report. Capital expenditure: this year’s actual spending in the capital expenditure overview (not a plan). Years: only those available in the annual securities reports on hand (one to four per company); no row for other years.

Revenue scale in the same industry

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

Workforce information

  • All four: the reporting company (parent-only), as disclosed in the employee section of the annual securities report. Industry median: the middle value among companies in Services that disclose the item (industries with at least 5 companies only).

People and organisation

  • Sales per employee　Net sales (or operating revenue) ÷ employees
  • Operating income per employee　Operating income ÷ employees
  • 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)
  • Share of female employees　gBizINFO, covering その他
  • Men taking childcare leave　Reporting company (parent only)
  • Employees by gender　gBizINFO
  • Female managers　gBizINFO: 25 women among 68 managers
  • Average temporary staff　Parent only, 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 Startline CO.,LTD. on EDINET, the FSA’s disclosure system (free to read)
Corporate number: 9010101009311 / 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