Ano Kaisha no Shikumi
Search
Menu

ステラファーマ

ステラファーマ株式会社

Company highlights

The largest holder on the register is ステラケミファ株式会社, at 33.7%.

Key figures

Period Apr 2025 to Mar 2026Parent onlyJapanese GAAP

RevenueDisclosed ¥0.3B
Operating marginCalculated -231.6%
Net assets to total assetsCalculated 54.1%

Company profile

Securities code 4888 / EDINET code E35496 / Pharmaceuticals / Fiscal year end March 31

大阪市中央区高麗橋三丁目２番７号　ＯＲＩＸ高麗橋ビル／Capital stock ¥3,079 million
Address, capital stock, fiscal year end and industry: the FSA’s EDINET code list.

Company details
上原 幸樹 Representative

Tables scroll sideways

Disclosed data

Source: Annual Securities Report (Apr 2025 to Mar 2026) · filed 2026-06-23

Profitability ★☆☆☆☆position among all companies -231.6%
Growth (revenue, 4-year average) ★★★★★position among all companies 34.1%
Capital efficiency Could not be retrieved

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 Research and development expenses ¥0.3 billion Parent only
Salaries and allowances ¥0.2 billion Parent only
Business consignment expenses ¥0.1 billion Parent only
Depreciation ¥14.11 million Parent only
Provision for Allowance for Performance Share ¥12.49 million Parent only
Retirement benefit expenses ¥5.60 million Parent only
Profit by stage Ordinary income ¥-0.8 billion Parent only
Operating income ¥-0.7 billion Parent only
Gross profit (loss) ¥0.3 billion Parent only

ステラファーマ

Selling, general and administrative expenses

Period Apr 2025 to Mar 2026Source Annual securities reports

Research and development expenses ¥0.3 billion (43.9%)44%Salaries and allowances ¥0.2 billion (30.9%)31%Business consignment expenses ¥0.1 billion (20.5%)21%Depreciation ¥0.0 billion (2.1%)Provision for Allowance for Performance Share ¥0.0 billion (1.8%)Retirement benefit expenses ¥0.0 billion (0.8%)¥0.7B
  • Research and development expenses　¥0.3 billion
  • Salaries and allowances　¥0.2 billion
  • Business consignment expenses　¥0.1 billion
  • Depreciation　¥0.0 billion
  • Provision for Allowance for Performance Share　¥0.0 billion
  • Retirement benefit expenses　¥0.0 billion

Performance, financial position and capital allocation

Finance
54.1% Net assets to total assets Industry median 69.7% FY ending 3/2026 · consolidated / calculated
¥71.33 Net assets per share
¥4.5 billion Total assets

Long-term changes in performance

Period 2017 to 2026Disclosed

Revenue ×2.23 from 2017 to 2026

ステラファーマ

Long-term revenue, profit and asset trends

Period 2017 to 2026Source Annual securities reportsDisclosed

Mark on the chart
1 0 -0 -1 2017 2019 2021 2023 2025 2026 Net sales and operating revenue Ordinary income 2022　Net sales year on year -51.4%, Ordinary income (loss) as a share of revenue -444.7 points 2023　Net sales year on year +128.8%, Ordinary income (loss) as a share of revenue +424.6 points 2024　Ordinary income (loss) as a share of revenue +56.7 points 2025　Net sales year on year +256.6%, Ordinary income (loss) as a share of revenue +267.7 points 2026　Net sales year on year -66.4%, Ordinary income (loss) as a share of revenue -226.2 points 0Latest value 2026 0¥ billion 1Highest in the period shown 2025 1¥ billion 0Lowest in the period shown 2022 0¥ billion ¥ billion

ステラファーマ

Recent performance trends

Source Annual securities reports

1 0 -0 -1 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 2017 to 2026Disclosed

Item20222023202420252026
Net sales ¥0.1B ¥0.2B ¥0.3B ¥1.0B ¥0.3B
Year on year (%) -51.4%◆ +128.8%◆ +17.6% +256.6%◆ -66.4%◆
Ordinary income (loss) -¥0.8B -¥0.8B -¥0.8B -¥0.1B -¥0.8B
Change from prior year 1.16x 1.02x 0.98x 0.18x 5.64x
Ordinary income (loss) as a share of Net sales -763.4% -338.8% -282.1% -14.3% -240.6%
Change (percentage points) -444.7 points◆ +424.6 points◆ +56.7 points◆ +267.7 points◆ -226.2 points◆

Fiscal periods marked for changes

Earlier fiscal periods (2)
  • 2022Net sales year on year -51.4%, Ordinary income (loss) as a share of revenue -444.7 points
  • 2023Net sales year on year +128.8%, Ordinary income (loss) as a share of revenue +424.6 points
  • 2024Ordinary income (loss) as a share of revenue +56.7 points
  • 2025Net sales year on year +256.6%, Ordinary income (loss) as a share of revenue +267.7 points
  • 2026Net sales year on year -66.4%, Ordinary income (loss) as a share of revenue -226.2 points

ステラファーマ

Earnings and net assets per share over time

Unit yenSource Annual securities reports

-4 -12 -20 -27 4 years ago 3 years ago 2 years ago Last year This year Earnings per share yen 107 72 36 0 4 years ago 3 years ago 2 years ago Last year This year Net assets per share yen
Parent only indicators (14 items)
Item4 years ago3 years ago2 years agoLast yearThis year
Net sales ¥0.1 billion ¥0.2 billion ¥0.3 billion ¥1.0 billion ¥0.3 billion
Ordinary income (loss) ¥-0.8 billion ¥-0.8 billion ¥-0.8 billion ¥-0.1 billion ¥-0.8 billion
Net income (loss) ¥-0.8 billion ¥-0.8 billion ¥-0.8 billion ¥-0.1 billion ¥-0.8 billion
Capital stock ¥3.8 billion ¥3.3 billion ¥2.9 billion ¥2.9 billion ¥2.9 billion
Total number of issued shares (common stock) 28,676,100 shares 29,966,300 shares 31,225,500 shares 34,034,100 shares 34,034,100 shares
Net assets ¥3.1 billion ¥2.8 billion ¥2.4 billion ¥3.2 billion ¥2.4 billion
Total assets ¥4.7 billion ¥4.3 billion ¥3.8 billion ¥5.4 billion ¥4.5 billion
Net assets per share 107.39 yen 91.51 yen 75.9 yen 94.26 yen 71.33 yen
Basic earnings (loss) per share -27.34 yen -26.97 yen -24.66 yen -4.22 yen -22.95 yen
Equity-to-asset ratio 65.3% 63.3% 62.0% 59.2% 54.1%
Net cash provided by (used in) operating activities ¥-1.1 billion ¥-0.8 billion ¥-0.9 billion ¥0.1 billion ¥-0.3 billion
Net cash provided by (used in) investing activities ¥-0.4 billion ¥-29.93 million ¥-9.01 million ¥0.3 billion ¥-15.67 million
Net cash provided by (used in) financing activities ¥3.8 billion ¥0.3 billion ¥0.2 billion ¥0.7 billion ¥-33.28 million
Cash and cash equivalents ¥3.2 billion ¥2.7 billion ¥2.0 billion ¥3.2 billion ¥2.8 billion

Shareholder composition

As of 2026-03-31Disclosed

Share ownership by holder category

10,659 Shareholders
3.53% Foreign holders (total) Industry median 9.03%
53.31% Individuals and others Industry median 55.96%

ステラファーマ

Unit %Source Annual securities reports

  • Financial institutions0.72%
  • Securities firms4.70%
  • Other corporations37.74%
  • Foreign holders (institutions)3.40%
  • Foreign holders (individuals)0.13%
  • Individuals and others53.31%

Major shareholders

RankShareholderShareholding ratioShares held
1 ステラケミファ株式会社 33.66% 11,450,000
2 中村 沢司 3.48% 1,184,000
3 モルガン・スタンレーMUFG証券株式会社 1.51% 515,000
4 一般財団法人国際クラブ 1.47% 500,000
5 村上 宜己 1.38% 471,000
6 JPモルガン証券株式会社 1.09% 371,000
7 ビーエヌワイメロン エスエー／エヌブイ（ビーエヌワイ・メロン グループ顧客口座） （常任代理人 株式会社三菱UFJ銀行） 1.09% 370,000
8 青山 英世 0.93% 315,000
9 青山 馥 0.89% 302,000
10 野村證券株式会社 0.64% 217,000

Research and development expenses and capital expenditure

Source: R&D and capital expenditure sections, annual securities reports · 4 years (2020 to 2026)Disclosed

¥0.3 billion Research and development
¥2.65 million Capital expenditure
Fiscal year Research and development Capital expenditure
FY ending 3/2026 ¥0.3 billion ¥2.65 million
FY ending 3/2025 ¥0.3 billion Could not be retrieved
FY ending 3/2021 ¥0.3 billion ¥21.33 million
FY ending 3/2020 ¥0.4 billion Could not be retrieved

Revenue scale in the same industry

ステラファーマ

Source Annual securities reports of each company

Pharmaceuticals: 68 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

47 Employees (parent only) Industry median 94
48.5 Average age Industry median 44.3
7.0 years Average length of service Industry median 9.6 years
¥6.63 million Average annual salary Industry median ¥8.24 million
People and organisation
6.9¥ million Sales per employee Industry median 38.4¥ million FY ending 3/2026 · parent company only / calculated
¥-15.94 million Operating income per employee
2 Average temporary staff

Audit and disclosure information

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

ItemValue
Audit firm EY新日本有限責任監査法人
Audit fees (this year, filing company) ¥19.10 million
Non-audit fees (this year, total) Not applicable
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) (14 items)

ItemValueConsolidated / Non-consolidated
Net cash provided by (used in) operating activities ¥-0.3 billion Parent only
Net sales ¥0.3 billion Parent only
Net income (loss) ¥-0.8 billion Parent only
Net cash provided by (used in) investing activities ¥-15.67 million Parent only
Cash and cash equivalents ¥2.8 billion Parent only
Total number of issued shares (common stock) 34,034,100 shares Parent only
Net assets ¥2.4 billion Parent only
Ordinary income (loss) ¥-0.8 billion Parent only
Total assets ¥4.5 billion Parent only
Equity-to-asset ratio 54.1% Parent only
Net cash provided by (used in) financing activities ¥-33.28 million Parent only
Capital stock ¥2.9 billion Parent only
Basic earnings (loss) per share -22.95 yen Parent only
Net assets per share 71.33 yen Parent only

Employees (6 items)

ItemValueConsolidated / Non-consolidated
Average length of service (years) 7 years Parent only
Average annual salary ¥6.63 million Parent only
Average age (years) 48.5 years old Parent only
Number of employees 47 people Parent only
Number of employees 47 people Parent only
Number of employees 47 people Parent only

Other disclosed items (5 items)

ItemValueConsolidated / Non-consolidated
Average number of temporary employees 2 people Parent only
Average number of temporary employees 2 people Parent only
Average number of temporary employees 2 people Parent only
Total return on the share price index 88.5% Parent only
Write-downs of inventories ¥0 Parent only

Shares (8 items)

ItemValueConsolidated / Non-consolidated
Number of shares held 15,696,000 shares Consolidated
Total number of shares held treasury shares etc 14,100 shares Consolidated
Number of shares 34,034,100 shares Consolidated
Shareholding ratio treasury shares etc 0.0% Consolidated
Shareholding ratio 46.1% Consolidated
Number of shares held in own name treasury shares etc 14,100 shares Consolidated
Number of voting rights 340,119 units Consolidated
Total shareholder return 125.9% Parent only

Research and development (2 items)

ItemValueConsolidated / Non-consolidated
Research and development expenses ¥0.3 billion Consolidated
Research and development expenses included in general and administrative expenses and manufacturing cost for current period ¥0.3 billion Parent only

Property and facilities (1 items)

ItemValueConsolidated / Non-consolidated
Capital expenditures ¥2.65 million Consolidated

Audit (1 items)

ItemValueConsolidated / Non-consolidated
Fees for audit and attestation services - reporting company ¥19.10 million Consolidated

Accounts unique to this company (7 items)

ItemValueConsolidated / Non-consolidated
Change in average annual salary from the previous year 2.3% Parent only
Revenue ¥2.69 million Parent only
Revenue ¥1.05 million Parent only
Revenue ¥-12.50 million Parent only
Revenue ¥7.30 million Parent only
Revenue ¥12.50 million Parent only
Revenue ¥-7.36 million Parent only

Balance sheet (52 items)

ItemValueConsolidated / Non-consolidated
Other ¥21.53 million Parent only
Other ¥22.91 million Parent only
Software ¥5.85 million Parent only
Work in process ¥1.2 billion Parent only
Retained earnings ¥-0.8 billion Parent only
Prepaid expenses ¥66.51 million Parent only
Advance payments trade ¥77.16 million Parent only
Raw materials and supplies ¥19.61 million Parent only
Right of trademark ¥0.22 million Parent only
Non-current liabilities ¥1.8 billion Parent only
Non-current assets ¥0.1 billion Parent only
Accounts receivable - trade ¥67.76 million Parent only
Tools, furniture and fixtures ¥47.95 million Parent only
Tools, furniture and fixtures ¥8.39 million Parent only
Buildings ¥20.59 million Parent only
Buildings, net ¥4.43 million Parent only
Investments and other assets ¥43.74 million Parent only
Property, plant and equipment ¥47.10 million Parent only
Income taxes payable ¥9.72 million Parent only
Accrued expenses ¥8.60 million Parent only
Accounts payable - other ¥73.57 million Parent only
Shareholders' equity ¥2.4 billion Parent only
Stock-based compensation allowance-NCL ¥15.94 million Parent only
Machinery and equipment ¥0.3 billion Parent only
Machinery and equipment, net ¥34.27 million Parent only
Current liabilities ¥0.3 billion Parent only
Current assets ¥4.4 billion Parent only
Accumulated depreciation ¥-39.55 million Parent only
Accumulated depreciation ¥-16.16 million Parent only
Accumulated depreciation ¥-0.3 billion Parent only
Intangible assets ¥42.73 million Parent only
Patent right ¥36.66 million Parent only
Cash and cash equivalents ¥2.8 billion Parent only
Cash and deposits ¥2.8 billion Parent only
Net assets ¥2.4 billion Parent only
Net assets ¥2.4 billion Parent only
Total assets ¥4.5 billion Parent only
Retained earnings brought forward ¥-0.8 billion Parent only
Treasury stock ¥-0.06 million Parent only
Finished goods ¥69.25 million Parent only
Liabilities ¥2.1 billion Parent only
Liabilities and net assets ¥4.5 billion Parent only
Capital surplus ¥0.3 billion Parent only
Legal capital surplus ¥0.3 billion Parent only
Capital stock ¥2.9 billion Parent only
Provision for retirement benefits ¥59.89 million Parent only
Long-term loans payable ¥0.6 billion Parent only
Long-term prepaid expenses ¥22.20 million Parent only
Long term accounts payable other ¥0.1 billion Parent only
Guarantee deposited-NCL ¥1.0 billion Parent only
Deposits received ¥9.43 million Parent only
Current portion of long-term loans payable ¥0.2 billion Parent only

Statement of income (34 items)

ItemValueConsolidated / Non-consolidated
Other ¥2.06 million Parent only
Other ¥3.05 million Parent only
Interest income ¥0.40 million Parent only
Commission fee ¥12.50 million Parent only
Total ¥0.1 billion Parent only
Operating income ¥-0.7 billion Parent only
Non-operating income ¥18.70 million Parent only
Non-operating expenses ¥47.75 million Parent only
Net cash provided by (used in) operating activities ¥-0.3 billion Parent only
Gross profit (loss) ¥0.3 billion Parent only
Net sales ¥0.3 billion Parent only
Net income (loss) ¥-0.8 billion Parent only
Net income (loss) ¥-0.8 billion Parent only
Net cash provided by (used in) investing activities ¥-15.67 million Parent only
Interest expenses ¥7.25 million Parent only
Commission fees ¥37.45 million Parent only
Provision for Allowance for Performance Share ¥12.49 million Parent only
Business consignment expenses ¥0.1 billion Parent only
Income taxes - current ¥2.91 million Parent only
Income taxes ¥2.91 million Parent only
Depreciation ¥14.11 million Parent only
Net increase (decrease) in cash and cash equivalents ¥-0.4 billion Parent only
Research and development expenses ¥0.3 billion Parent only
Income (loss) before income taxes ¥-0.8 billion Parent only
Income (loss) before income taxes ¥-0.8 billion Parent only
Ordinary income ¥-0.8 billion Parent only
Salaries and allowances ¥0.2 billion Parent only
Finished goods transfer to other account cos ¥5.79 million Parent only
Cost of finished goods sold ¥44.23 million Parent only
Ending finished goods cos ¥69.25 million Parent only
Beginning finished goods cos ¥0.1 billion Parent only
Net cash provided by (used in) financing activities ¥-33.28 million Parent only
Selling, general and administrative expenses ¥1.0 billion Parent only
Retirement benefit expenses ¥5.60 million Parent only

Statement of changes in equity (1 items)

ItemValueConsolidated / Non-consolidated
Total changes during the period ¥-0.8 billion Parent only

Statement of cash flows (24 items)

ItemValueConsolidated / Non-consolidated
Other ¥28.15 million Parent only
Other ¥-13.64 million Parent only
Increase (decrease) in other liabilities ¥0.83 million Parent only
Decrease (increase) in other assets ¥-62.52 million Parent only
Increase decrease in notes and accounts payable trade ¥-22.71 million Parent only
Interest received ¥0.40 million Parent only
Interest expenses paid ¥-5.67 million Parent only
Interest income ¥-0.40 million Parent only
Decrease increase in notes and accounts receivable trade ¥0.6 billion Parent only
Subtotal ¥-0.3 billion Parent only
Interest expenses ¥7.25 million Parent only
Payments for lease and guarantee deposits ¥-4.02 million Parent only
Purchase of property plant and equipment ¥-10.80 million Parent only
Increase (decrease) in accounts payable-other ¥-0.1 billion Parent only
Increase (decrease) in provision for share-based compensation-OpeCF ¥12.49 million Parent only
Share-based payment expenses ¥6.23 million Parent only
Decrease (increase) in inventories ¥-65.05 million Parent only
Income taxes paid ¥-2.91 million Parent only
Depreciation ¥28.60 million Parent only
Purchase of intangible assets ¥-0.85 million Parent only
Increase (decrease) in provision for bonuses ¥-0.26 million Parent only
Accrued pension cost ¥0.77 million Parent only
Proceeds from long term loans payable ¥0.1 billion Parent only
Repayment of long term loans payable ¥-0.2 billion Parent only
Basic indicators
ItemValueConsolidated / Non-consolidatedSource
Net cash provided by (used in) operating activities ¥-0.3 billion Parent onlyDisclosed
Number of employees 47 Parent onlyDisclosed
Net assets ¥2.4 billion Parent onlyDisclosed
Net sales ¥0.3 billion Parent onlyDisclosed
Operating income ¥-0.7 billion Parent onlyDisclosed
Ordinary income ¥-0.8 billion Parent onlyDisclosed
Total assets ¥4.5 billion Parent onlyDisclosed
Operating margin -231.6%Parent onlyCalculated
Net margin Not disclosedNot applicableNot calculated (a required value is not disclosed)
Sales per employee 6880617 yenParent onlyCalculated
Total asset turnover 0.07 timesParent onlyCalculated
Net assets to total assets 54.1%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 -231.6%　Operating income ÷ net sales 　＝ ¥-0.7 billion ÷ ¥0.3 billion
    Operating income ÷ net sales. The denominator is Net sales (Parent only, Japanese GAAP).
  • Sales per employee 6,880,617 yen　Sales or operating revenue ÷ employees 　＝ ¥0.3 billion ÷ 47 people
    Sales or operating revenue ÷ employees. The denominator is Number of employees (Parent only, Japanese GAAP).
  • Total asset turnover 0.07 times　Sales or operating revenue ÷ total assets 　＝ ¥0.3 billion ÷ ¥4.5 billion
    Sales or operating revenue ÷ total assets. The denominator is Total assets (Parent only, Japanese GAAP).
  • Net assets to total assets 54.1%　Net assets ÷ total assets 　＝ ¥2.4 billion ÷ ¥4.5 billion
    Net assets ÷ total assets. The denominator is Total assets (Parent only, Japanese GAAP).

Company details

  • Representative　President, Representative Director, gBizINFO

Amounts by account

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

Selling, general and administrative expenses

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

Finance

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

Long-term changes in performance

  • Revenue　Disclosed value for 2026 ÷ disclosed value for 2017

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

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 Pharmaceuticals 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 Pharmaceuticals that disclose the item (industries with at least 5 companies only).

People and organisation

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

Audit and disclosure information

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

Data sources and calculation methods

Primary source: the annual securities report of ステラファーマ株式会社 on EDINET, the FSA’s disclosure system (free to read)
Corporate number: 5120001124194 / 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