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ABIST

ABIST Co.,Ltd.

Company highlights

The largest segment by revenue is Design and development outsourcing services, at 99.0% of the total.

Key figures

Period Oct 2024 to Sep 2025Parent onlyJapanese GAAP

RevenueDisclosed ¥10.6B
Operating marginCalculated 9.1%
Net assets to total assetsCalculated 75.8%

Company profile

Securities code 6087 / EDINET code E27043 / Services / Fiscal year end September 30

三鷹市下連雀三丁目３６番１号／Capital stock ¥1,026 million
Address, capital stock, fiscal year end and industry: the FSA’s EDINET code list.

Company details
進 顕 Representative
3/17/2006 Date of incorporation

Tables scroll sideways

Disclosed data

Source: Annual Securities Report (Oct 2024 to Sep 2025) · filed 2025-12-18

Profitability ★★★★☆position among all companies 9.1%
Growth (revenue, 4-year average) ★★★☆☆position among all companies 4.7%
Capital efficiency ★★★☆☆position among all companies 9.1%

Business activities and revenue composition

ABIST

Revenue and profit by business segment

Period Oct 2024 to Sep 2025Source Annual securities reportsParent only・Disclosed

SalesProfit Design and …Design and development outsourcing services Sales 99.0% 99% Profit 97.6% 98% Real estate…Real estate leasing business Sales 0.6% 1% Profit 1.1% 1% Beaty and h…Beaty and health products Sales 0.5% 0% Profit 1.2% 1%
BusinessNet sales to external customers Operating income
This yearShareLast year This yearShareMarginLast year
Design and development outsourcing services ¥10.5 billion 99.0% ¥9.8 billion ¥1.8 billion 97.6% 17.5% ¥1.8 billion
Real estate leasing business ¥60.05 million 0.6% ¥60.94 million ¥21.57 million 1.1% 35.9% ¥26.41 million
Beaty and health products ¥49.64 million 0.5% ¥57.76 million ¥23.01 million 1.2% 46.4% ¥-0.98 million
Total of the businesses ¥10.6 billion100.0% ¥1.9 billion 100.0%

Revenue and profit

ABIST

Period Oct 2024 to Sep 2025Source Annual securities reports

Net sales and operating revenue ¥10.6B　100% Cost of sales ¥7.7B　72% Selling, general and administrative expenses ¥2.0B　19% Operating income ¥1.0B　9%
Amounts by account
GroupAccountAmountConsolidated / Non-consolidated
Selling, general and administrative expenses Other ¥1.0 billion Parent only
Salaries and allowances ¥0.6 billion Parent only
Advertising expenses ¥0.2 billion Parent only
Directors' compensations ¥96.92 million Parent only
Depreciation ¥79.61 million Parent only
Provision for bonuses ¥43.57 million Parent only
Provision for directors' bonuses ¥24.84 million Parent only
Provision for directors' retirement benefits ¥5.24 million Parent only
Retirement benefit expenses ¥4.71 million Parent only
Profit by stage Gross profit (loss) ¥2.9 billion Parent only
Ordinary income ¥1.0 billion Parent only
Operating income ¥1.0 billion Parent only

ABIST

Selling, general and administrative expenses

Period Oct 2024 to Sep 2025Source Annual securities reports

Other ¥1.0 billion (49.5%)49%Salaries and allowances ¥0.6 billion (29.5%)29%Advertising expenses ¥0.2 billion (8.1%)8%Directors' compensations ¥0.1 billion (4.9%)Depreciation ¥0.1 billion (4.0%)Provision for bonuses ¥0.0 billion (2.2%)Other (not itemized) ¥0.0 billion (1.8%)¥2.0B
  • Other　¥1.0 billion
  • Salaries and allowances　¥0.6 billion
  • Advertising expenses　¥0.2 billion
  • Directors' compensations　¥0.1 billion
  • Depreciation　¥0.1 billion
  • Provision for bonuses　¥0.0 billion
  • Other (not itemized)　¥0.0 billion

Performance, financial position and capital allocation

Finance
75.8% Net assets to total assets Industry median 55.2% FY ending 9/2025 · consolidated / calculated
¥1,861.03 Net assets per share
¥9.8 billion Total assets
Capital allocation
46.0% Cash conversion Industry median 106.7% FY ending 9/2025 · consolidated / calculated

Long-term changes in performance

Period 2012 to 2025Disclosed

Revenue ×2.44 from 2012 to 2025

ABIST

Long-term revenue, profit and asset trends

Period 2012 to 2025Source Annual securities reportsDisclosed

Mark on the chart
11 7 4 0 2012 2014 2016 2018 2020 2022 2024 2025 Net sales and operating revenue Ordinary income 2015　Ordinary income (loss) as a share of revenue +2.6 points 2016　Ordinary income (loss) as a share of revenue +2.1 points 2019　Ordinary income (loss) as a share of revenue -3.7 points 2020　Ordinary income (loss) as a share of revenue -6.0 points 2021　Ordinary income (loss) as a share of revenue -3.8 points 2022　Ordinary income (loss) as a share of revenue +2.9 points 11Latest value 2025 11¥ billion 11Highest in the period shown 2025 11¥ billion 4Lowest in the period shown 2012 4¥ billion ¥ billion

ABIST

Recent performance trends

Source Annual securities reports

9 6 3 0 4 years ago 3 years ago 2 years ago Last year This year Net sales and operating revenue Ordinary income ¥ billion

Year-on-year comparison

Period 2012 to 2025Disclosed

Item20212022202320242025
Net sales ¥9.0B ¥9.4B ¥9.5B ¥10.0B ¥10.6B
Year on year (%) -2.6% +3.8% comparison basis not confirmed +5.2% +6.2%
Ordinary income (loss) ¥0.5B ¥0.7B ¥0.7B ¥0.9B ¥1.0B
Change from prior year -44.4% +62.6% comparison basis not confirmed +22.0% +7.9%
Ordinary income (loss) as a share of Net sales 5.0% 7.9% 7.8% 9.1% 9.2%
Change (percentage points) -3.8 points◆ +2.9 points◆ comparison basis not confirmed +1.3 points +0.1 points

Fiscal periods marked for changes

Earlier fiscal periods (3)
  • 2015Ordinary income (loss) as a share of revenue +2.6 points
  • 2016Ordinary income (loss) as a share of revenue +2.1 points
  • 2019Ordinary income (loss) as a share of revenue -3.7 points
  • 2020Ordinary income (loss) as a share of revenue -6.0 points
  • 2021Ordinary income (loss) as a share of revenue -3.8 points
  • 2022Ordinary income (loss) as a share of revenue +2.9 points

ABIST

Earnings and net assets per share over time

Unit yenSource Annual securities reports

139 93 46 0 4 years ago 3 years ago 2 years ago Last year This year Earnings per share yen 1,514 1,009 505 0 4 years ago 3 years ago 2 years ago Last year This year Net assets per share yen

ABIST

Return on equity over time

Unit %Source Annual securities reports

9 6 3 0 4 years ago 3 years ago 2 years ago Last year This year Return on equity (ROE, %)
Consolidated indicators (14 items)
Item4 years ago3 years ago2 years agoLast yearThis year
Net sales ¥9.0 billion ¥9.4 billion Could not be retrieved Could not be retrieved Could not be retrieved
Ordinary income (loss) ¥0.5 billion ¥0.7 billion Could not be retrieved Could not be retrieved Could not be retrieved
Net income (loss) attributable to owners of parent ¥0.6 billion ¥0.3 billion Could not be retrieved Could not be retrieved Could not be retrieved
Comprehensive income ¥0.7 billion ¥0.3 billion Could not be retrieved Could not be retrieved Could not be retrieved
Net assets ¥6.0 billion ¥6.0 billion Could not be retrieved Could not be retrieved Could not be retrieved
Total assets ¥8.5 billion ¥8.5 billion Could not be retrieved Could not be retrieved Could not be retrieved
Net assets per share 1,513.89 yen 1,499.42 yen Could not be retrieved Could not be retrieved Could not be retrieved
Basic earnings (loss) per share 138.89 yen 74.23 yen Could not be retrieved Could not be retrieved Could not be retrieved
Equity-to-asset ratio 71.2% 70.5% Could not be retrieved Could not be retrieved Could not be retrieved
Return on equity 9.4% 4.9% Could not be retrieved Could not be retrieved Could not be retrieved
Net cash provided by (used in) operating activities ¥0.3 billion ¥0.7 billion Could not be retrieved Could not be retrieved Could not be retrieved
Net cash provided by (used in) investing activities ¥0.6 billion ¥-44.16 million Could not be retrieved Could not be retrieved Could not be retrieved
Net cash provided by (used in) financing activities ¥-0.4 billion ¥-0.4 billion Could not be retrieved Could not be retrieved Could not be retrieved
Cash and cash equivalents ¥3.6 billion ¥3.9 billion Could not be retrieved Could not be retrieved Could not be retrieved
Parent only indicators (17 items)
Item4 years ago3 years ago2 years agoLast yearThis year
Net sales ¥8.9 billion ¥9.3 billion ¥9.5 billion ¥10.0 billion ¥10.6 billion
Ordinary income (loss) ¥0.5 billion ¥0.8 billion ¥0.7 billion ¥0.9 billion ¥1.0 billion
Net income (loss) ¥0.6 billion ¥0.2 billion ¥0.7 billion ¥0.6 billion ¥0.6 billion
Capital stock ¥1.0 billion ¥1.0 billion ¥1.0 billion ¥1.0 billion ¥1.0 billion
Total number of issued shares (common stock) 3,980,000 shares 3,980,000 shares 3,980,000 shares 3,980,000 shares 3,980,000 shares
Net assets ¥6.1 billion ¥6.0 billion ¥6.5 billion ¥6.9 billion ¥7.4 billion
Total assets ¥8.4 billion ¥8.4 billion ¥9.3 billion ¥9.4 billion ¥9.8 billion
Net assets per share 1,544.83 yen 1,496.84 yen 1,642.34 yen 1,723.72 yen 1,861.03 yen
Dividend per share 102 yen 102 yen 102 yen 102 yen 102 yen
Basic earnings (loss) per share 141 yen 54.02 yen 183.22 yen 153.55 yen 163.24 yen
Equity-to-asset ratio 72.9% 70.6% 70.0% 73.1% 75.8%
Return on equity 9.2% 3.6% 11.7% 9.1% 9.1%
Payout ratio 72.3% 188.8% 55.7% 66.4% 62.5%
Net cash provided by (used in) operating activities Could not be retrieved Could not be retrieved ¥0.8 billion ¥0.6 billion ¥0.4 billion
Net cash provided by (used in) investing activities Could not be retrieved Could not be retrieved ¥40.86 million ¥12.14 million ¥-0.3 billion
Net cash provided by (used in) financing activities Could not be retrieved Could not be retrieved ¥-0.4 billion ¥-0.4 billion ¥-0.4 billion
Cash and cash equivalents Could not be retrieved Could not be retrieved ¥4.3 billion ¥4.5 billion ¥4.1 billion

Dividend history

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

0 periods Consecutive increases (own definition) through FY ending 9/2025
10 periods Consecutive periods with dividends (site definition) through FY ending 9/2025
+0.0% Dividend growth (year on year)
+0.0% Dividend growth (5-year annual rate)
Fiscal yearAnnual dividend per share Of which interimPayout ratio (as reported, parent only) Flag
FY ending 9/2025 ¥102 Could not be retrieved 62.5%
FY ending 9/2024 ¥102 Could not be retrieved 66.4%
FY ending 9/2023 ¥102 Could not be retrieved 55.7%
FY ending 9/2022 ¥102 Could not be retrieved 188.8%
FY ending 9/2021 ¥102 Could not be retrieved 72.3%
FY ending 9/2020 ¥102 Could not be retrieved 888.7%
FY ending 9/2019 ¥102 Could not be retrieved 42.8%
FY ending 9/2018 ¥94 Could not be retrieved 34.2%
FY ending 9/2017 ¥78 Could not be retrieved 40.5%
FY ending 9/2016 ¥65 Could not be retrieved 28.7%
FY ending 9/2015 ¥46 Could not be retrieved 25.1% Stock split or share consolidation noted
FY ending 9/2014 ¥72 Could not be retrieved 27.9%
FY ending 9/2013 ¥72 Could not be retrieved 28.9%
FY ending 9/2012 ¥45 Could not be retrieved 30.1%

ABIST

Dividends per share over time

Unit yenSource Annual securities reports

102 68 34 0 4 years ago 3 years ago 2 years ago Last year This year Dividend per share yen

Shareholder composition

As of 2025-09-30Disclosed

Share ownership by holder category

8,702 Shareholders
1.90% Foreign holders (total) Industry median 3.64%
75.30% Individuals and others Industry median 52.53%

ABIST

Unit %Source Annual securities reports

  • Financial institutions2.58%
  • Securities firms0.34%
  • Other corporations19.87%
  • Foreign holders (institutions)1.82%
  • Foreign holders (individuals)0.08%
  • Individuals and others75.30%

Major shareholders

RankShareholderShareholding ratioShares held
1 株式会社プロシード 18.21% 725,000
2 ＡＢＩＳＴ社員持株会 6.4% 254,900
3 大宅 清文 2.51% 100,000
4 日本生命保険相互会社 2.51% 100,000
5 小林 秀樹 1.88% 75,000
6 進 里江 1.88% 75,000
7 大宅 ヤイ子 1.5% 60,000
8 小林 喜美 0.96% 38,500
9 久留島 秀彦 0.75% 30,000
10 木下 譲 0.65% 26,200

Research and development expenses and capital expenditure

Source: R&D and capital expenditure sections, annual securities reports · 5 years (2016 to 2025)Disclosed

¥0.1 billion Research and development
¥0.23 million Capital expenditure
Fiscal year Research and development Capital expenditure
FY ending 9/2025 ¥0.1 billion ¥0.23 million
FY ending 9/2024 ¥0.1 billion Could not be retrieved
FY ending 9/2020 ¥0.1 billion Could not be retrieved
FY ending 9/2019 ¥44.16 million Could not be retrieved
FY ending 9/2016 ¥58.88 million Could not be retrieved

Revenue scale in the same industry

ABIST

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 (Oct 2024 to Sep 2025)Parent-onlyDisclosed

1,352 Employees (parent only) Industry median 130
35.0 Average age Industry median 38.8
9.3 years Average length of service Industry median 6.6 years
¥5.13 million Average annual salary Industry median ¥5.89 million
People and organisation
7.9¥ million Sales per employee Industry median 24.2¥ million FY ending 9/2025 · parent company only / calculated
¥0.71 million Operating income per employee
75.4% Wage gap between men and women
2.6% Women in managerial positions
9 Average temporary staff

Audit and disclosure information

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

ItemValue
Audit firm アーク有限責任監査法人
Audit fees (this year, filing company) ¥28.80 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) (17 items)

ItemValueConsolidated / Non-consolidated
Dividend per share 102 yen Parent only
Net cash provided by (used in) operating activities ¥0.4 billion Parent only
Net sales ¥10.6 billion Parent only
Net income (loss) ¥0.6 billion Parent only
Net cash provided by (used in) investing activities ¥-0.3 billion Parent only
Cash and cash equivalents ¥4.1 billion Parent only
Total number of issued shares (common stock) 3,980,000 shares Parent only
Net assets ¥7.4 billion Parent only
Ordinary income (loss) ¥1.0 billion Parent only
Total assets ¥9.8 billion Parent only
Return on equity 9.1% Parent only
Equity-to-asset ratio 75.8% Parent only
Net cash provided by (used in) financing activities ¥-0.4 billion Parent only
Capital stock ¥1.0 billion Parent only
Payout ratio 62.5% Parent only
Basic earnings (loss) per share 163.24 yen Parent only
Net assets per share 1,861.03 yen Parent only

Employees (8 items)

ItemValueConsolidated / Non-consolidated
Wage gap between men and women (all employees) 75.4% Parent only
Average length of service (years) 9.28 years Parent only
Average annual salary ¥5.13 million Parent only
Average age (years) 34.96 years old Parent only
Number of employees 1,352 people Parent only
Number of employees 1,352 people Parent only
Wage gap between men and women (regular employees) 77.8% Parent only
Wage gap between men and women (non-regular employees) 52.0% Parent only

Other disclosed items (8 items)

ItemValueConsolidated / Non-consolidated
Gross scope 3 greenhouse gas emissions 859.1 t-CO2e Consolidated
Net sales to external customers ¥10.6 billion Parent only
Average number of temporary employees 9 people Parent only
Increase in property plant and equipment and intangible assets ¥0.2 billion Parent only
Total return on the share price index 217.8% Parent only
Rate of male employees taking childcare leave (regular employees) 72.0% Parent only
Depreciation ¥0.1 billion Parent only
Ratio of female employees in managerial positions 2.6% Parent only

Shares (10 items)

ItemValueConsolidated / Non-consolidated
Number of shares held 1,484,600 shares Consolidated
Total number of shares held treasury shares etc 800 shares Consolidated
Number of shares 3,980,000 shares Consolidated
Shareholding ratio treasury shares etc 0.0% Consolidated
Shareholding ratio 37.3% Consolidated
Number of shares held in own name treasury shares etc 800 shares Consolidated
Number of voting rights 38,827 units Consolidated
Carrying amount on the balance sheet ¥1,188.2 billion Consolidated
Number of issues 1 issues Consolidated
Total shareholder return 123.1% Parent only

Property and facilities (1 items)

ItemValueConsolidated / Non-consolidated
Capital expenditures ¥0.23 million Consolidated

Audit (1 items)

ItemValueConsolidated / Non-consolidated
Fees for audit and attestation services - reporting company ¥28.80 million Consolidated

Balance sheet (75 items)

ItemValueConsolidated / Non-consolidated
Other ¥65.43 million Parent only
Other ¥96.58 million Parent only
Other ¥2.86 million Parent only
Other ¥51.18 million Parent only
Other ¥0.69 million Parent only
Valuation difference on available-for-sale securities ¥0.7 billion Parent only
Software ¥0.2 billion Parent only
Work in process ¥56.02 million Parent only
Retained earnings ¥4.7 billion Parent only
Legal retained earnings ¥0.30 million Parent only
Advances received ¥6.12 million Parent only
Prepaid expenses ¥0.1 billion Parent only
Raw materials ¥5.74 million Parent only
Merchandise and finished goods ¥0.06 million Parent only
Non-current liabilities ¥0.8 billion Parent only
Non-current assets ¥3.7 billion Parent only
Land ¥1.0 billion Parent only
Accounts receivable - trade ¥1.7 billion Parent only
Tools, furniture and fixtures ¥0.3 billion Parent only
Tools, furniture and fixtures ¥92.68 million Parent only
Buildings ¥1.2 billion Parent only
Buildings, net ¥0.9 billion Parent only
Provision for directors' bonuses ¥24.84 million Parent only
Provision for directors' retirement benefits ¥14.61 million Parent only
Investments and other assets ¥1.6 billion Parent only
Investment securities ¥1.2 billion Parent only
Property, plant and equipment ¥2.0 billion Parent only
Income taxes payable ¥0.2 billion Parent only
Accrued consumption taxes ¥0.2 billion Parent only
Accrued expenses ¥0.01 million Parent only
Accounts payable - other ¥0.7 billion Parent only
Provision for shareholder benefit program ¥49.83 million Parent only
Shareholders' equity ¥6.7 billion Parent only
Structures ¥33.26 million Parent only
Structures, net ¥8.21 million Parent only
Machinery and equipment ¥0.8 billion Parent only
Machinery and equipment, net ¥1.17 million Parent only
Current liabilities ¥1.6 billion Parent only
Current assets ¥6.0 billion Parent only
Accumulated depreciation ¥-0.2 billion Parent only
Accumulated depreciation ¥-0.3 billion Parent only
Accumulated depreciation ¥-13.05 million Parent only
Accumulated depreciation ¥-0.4 billion Parent only
Accumulated depreciation ¥-12.04 million Parent only
Goodwill ¥-4.04 million Parent only
Goodwill ¥-15.17 million Parent only
Goodwill ¥-11.99 million Parent only
Goodwill ¥-0.4 billion Parent only
Goodwill ¥-0 Parent only
Intangible assets ¥0.2 billion Parent only
Cash and cash equivalents ¥4.1 billion Parent only
Cash and deposits ¥4.1 billion Parent only
Short-term loans payable ¥10.00 million Parent only
Net assets ¥7.4 billion Parent only
Net assets ¥7.4 billion Parent only
Total assets ¥9.8 billion Parent only
Total assets ¥9.8 billion Parent only
Deferred tax assets ¥0.1 billion Parent only
Retained earnings brought forward ¥4.7 billion Parent only
Treasury stock ¥-2.68 million Parent only
Valuation and translation adjustments ¥0.7 billion Parent only
Liabilities ¥2.4 billion Parent only
Liabilities and net assets ¥9.8 billion Parent only
Accounts payable - trade ¥0.45 million Parent only
Capital surplus ¥1.0 billion Parent only
Legal capital surplus ¥1.0 billion Parent only
Capital stock ¥1.0 billion Parent only
Provision for bonuses ¥0.4 billion Parent only
Vehicle and delivery equipment ¥12.04 million Parent only
Vehicles, net ¥0 Parent only
Provision for retirement benefits ¥0.6 billion Parent only
Long-term prepaid expenses ¥10.81 million Parent only
Long term accounts payable other ¥86.78 million Parent only
Investments in capital of subsidiaries and affiliates ¥0.1 billion Parent only
Deposits received ¥12.78 million Parent only

Statement of income (42 items)

ItemValueConsolidated / Non-consolidated
Other ¥1.23 million Parent only
Other ¥5,000 Parent only
Other ¥1.0 billion Parent only
Dividends from surplus ¥-0.4 billion Parent only
Subsidy income ¥2.03 million Parent only
Interest income ¥6.07 million Parent only
Commission fee ¥0.62 million Parent only
Rent income ¥10.60 million Parent only
Operating income ¥1.0 billion Parent only
Operating income ¥1.0 billion Parent only
Non-operating income ¥26.50 million Parent only
Non-operating expenses ¥13.26 million Parent only
Net cash provided by (used in) operating activities ¥0.4 billion Parent only
Gain on sales of non-current assets ¥17.20 million Parent only
Cost of sales ¥7.7 billion Parent only
Gross profit (loss) ¥2.9 billion Parent only
Net sales ¥10.6 billion Parent only
Net sales ¥10.6 billion Parent only
Advertising expenses ¥0.2 billion Parent only
Net income (loss) ¥0.6 billion Parent only
Net income (loss) ¥0.6 billion Parent only
Directors' compensations ¥96.92 million Parent only
Provision for directors' bonuses ¥24.84 million Parent only
Provision for directors' retirement benefits ¥5.24 million Parent only
Net cash provided by (used in) investing activities ¥-0.3 billion Parent only
Interest expenses ¥0.38 million Parent only
Income taxes - current ¥0.2 billion Parent only
Income taxes ¥0.3 billion Parent only
Income taxes - deferred ¥62.95 million Parent only
Depreciation ¥79.61 million Parent only
Extraordinary income ¥17.20 million Parent only
Extraordinary loss ¥65.07 million Parent only
Net increase (decrease) in cash and cash equivalents ¥-0.3 billion Parent only
Income (loss) before income taxes ¥0.9 billion Parent only
Income (loss) before income taxes ¥0.9 billion Parent only
Ordinary income ¥1.0 billion Parent only
Salaries and allowances ¥0.6 billion Parent only
Purchase of treasury stock ¥-0.82 million Parent only
Net cash provided by (used in) financing activities ¥-0.4 billion Parent only
Selling, general and administrative expenses ¥2.0 billion Parent only
Provision for bonuses ¥43.57 million Parent only
Retirement benefit expenses ¥4.71 million Parent only

Accounts unique to this company (4 items)

ItemValueConsolidated / Non-consolidated
Revenue ¥5.95 million Parent only
Revenue ¥10.23 million Parent only
Revenue ¥2.65 million Parent only
Revenue ¥65.07 million Parent only

Statement of changes in equity (2 items)

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

Statement of cash flows (35 items)

ItemValueConsolidated / Non-consolidated
Other ¥-18.95 million Parent only
Other ¥-0.60 million Parent only
Interest expenses paid ¥-0.33 million Parent only
Interest and dividends income received ¥6.07 million Parent only
Decrease (increase) in prepaid expenses ¥-11.08 million Parent only
Proceeds from subsidy income ¥2.03 million Parent only
Subsidy income ¥-2.03 million Parent only
Interest and dividend income ¥-6.07 million Parent only
Loss gain on sales and retirement of noncurrent assets ¥-17.20 million Parent only
Decrease increase in notes and accounts receivable trade ¥-0.2 billion Parent only
Subtotal ¥0.6 billion Parent only
Increase decrease in provision for directors bonuses ¥13.51 million Parent only
Increase decrease in provision for directors retirement benefits ¥3.95 million Parent only
Interest expenses ¥0.38 million Parent only
Proceeds from collection of lease and guarantee deposits ¥4.12 million Parent only
Payments for lease and guarantee deposits ¥-18.72 million Parent only
Purchase of property plant and equipment ¥-0.1 billion Parent only
Proceeds from sales of property plant and equipment ¥18.25 million Parent only
Decrease in consumption taxes payable ¥-4.10 million Parent only
Increase (decrease) in accounts payable-other ¥-0.2 billion Parent only
Increase (decrease) in reserve for shareholder special benefit ¥5.14 million Parent only
Decrease (increase) in inventories ¥-5.52 million Parent only
Income taxes paid ¥-0.1 billion Parent only
Depreciation ¥0.1 billion Parent only
Purchase of intangible assets ¥-0.1 billion Parent only
Decrease/increase in short-term loans payable ¥-40.00 million Parent only
Regarding purchase of treasury stock ¥-0.82 million Parent only
Collection of loans receivable ¥0.37 million Parent only
Increase (decrease) in provision for bonuses ¥15.74 million Parent only
Accrued pension cost ¥12.73 million Parent only
Dividends ¥-0.4 billion Parent only
Increase decrease in long term accounts payable other ¥-36.03 million Parent only
Payments for investments in capital of subsidiaries and affiliates ¥-0.1 billion Parent only
Proceeds from guarantee deposits received ¥65.43 million Parent only
Repayments of guarantee deposits received ¥-49.63 million Parent only

Research and development (1 items)

ItemValueConsolidated / Non-consolidated
Research and development expenses included in general and administrative expenses and manufacturing cost for current period ¥0.1 billion Parent only
Basic indicators
ItemValueConsolidated / Non-consolidatedSource
Net cash provided by (used in) operating activities ¥0.4 billion Parent onlyDisclosed
Dividend per share 102 Parent onlyDisclosed
Number of employees 1,352 Parent onlyDisclosed
Net assets ¥7.4 billion Parent onlyDisclosed
Net sales ¥10.6 billion Parent onlyDisclosed
Operating income ¥1.0 billion Parent onlyDisclosed
Ordinary income ¥1.0 billion Parent onlyDisclosed
Total assets ¥9.8 billion Parent onlyDisclosed
Operating margin 9.1%Parent onlyCalculated
Net margin Not disclosedNot applicableNot calculated (a required value is not disclosed)
Sales per employee 7860393 yenParent onlyCalculated
Total asset turnover 1.09 timesParent onlyCalculated
Net assets to total assets 75.8%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 9.1%　Operating income ÷ net sales 　＝ ¥1.0 billion ÷ ¥10.6 billion
    Operating income ÷ net sales. The denominator is Net sales (Parent only, Japanese GAAP).
  • Sales per employee 7,860,393 yen　Sales or operating revenue ÷ employees 　＝ ¥10.6 billion ÷ 1,352 people
    Sales or operating revenue ÷ employees. The denominator is Number of employees (Parent only, Japanese GAAP).
  • Total asset turnover 1.09 times　Sales or operating revenue ÷ total assets 　＝ ¥10.6 billion ÷ ¥9.8 billion
    Sales or operating revenue ÷ total assets. The denominator is Total assets (Parent only, Japanese GAAP).
  • Net assets to total assets 75.8%　Net assets ÷ total assets 　＝ ¥7.4 billion ÷ ¥9.8 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 · 20 years since incorporation

Revenue and profit by business segment

  • Source: segment information, Annual Securities Report (Oct 2024 to Sep 2025) · Parent only · Net sales to external customers · filed 2025-12-18
  • 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“Total” in the segment information of the annual securities report: ¥10.6 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 page

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

Capital allocation

  • ★: position when all companies are sorted by value and cut into fifths (a position, not a rating). The five items with ★: only where both numerator and denominator are available on a consolidated basisSee the formulas
  • Cash conversion　Net cash provided by (used in) operating activities ÷ operating income

Long-term changes in performance

  • Revenue　Disclosed value for 2025 ÷ disclosed value for 2012

Year-on-year comparison

  • Year on year: calculated only where the item, reporting range and accounting standard match and the periods are consecutive
  • Comparison basis not confirmed: periods with a change of accounting standard or reporting range, a moved fiscal year end, or an unconfirmed period
  • ◆: a period where revenue moved 20% or more from the prior year, profit as a share of revenue moved 2.0 percentage points or more, or profit or loss changed sign. Item used named in the table and list. Not a ranking of companies

Earnings and net assets per share over time

  • Earnings per share = net profit ÷ shares; net assets per share = net assets ÷ shares. Disclosed values from the key financial indicators of the annual securities report. No share prices used

Return on equity over time

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

Dividend history

  • Payout ratio: dividends as a proportion of net profit. Dividend amounts and payout ratios: the reporting company’s parent-only disclosed values (as written in the annual securities report, not recalculated from consolidated profit). Consecutive increases: years in a row, from the latest backwards, in which the annual dividend per share rose. Consecutive years with a dividend: years in a row with an annual dividend per share above zero. Both this site’s own count (not the criteria of any published index). A year with no disclosure not read as zero; counting stops there. Range limited to the years listed above. Flagged 1 years: a note about a stock split or share consolidation, or a period other than 12 months. No calculation across those years, as the dividend per share may rest on a different share base.

Share ownership by holder category

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

Major shareholders

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

Research and development expenses and capital expenditure

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

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)
  • 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 ABIST Co.,Ltd. on EDINET, the FSA’s disclosure system (free to read)
Corporate number: 8011001065412 / 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