Ano Kaisha no Shikumi
Search
Menu

SMN

SMN Corporation

Company highlights

The largest holder on the register is ソニーネットワークコミュニケーションズ株式会社, at 53.7%.

Key figures

Period Apr 2025 to Mar 2026ConsolidatedJapanese GAAP

RevenueDisclosed ¥12.3B
Operating marginCalculated 4.5%
Net assets to total assetsCalculated 67.3%

Company profile

Securities code 6185 / EDINET code E31958 / Services / Fiscal year end end of March

品川区大崎二丁目１１番１号／Capital stock ¥1,011 million
Address, capital stock, fiscal year end and industry: the FSA’s EDINET code list.

Company details
原山 直樹 Representative
4 Consolidated subsidiaries

Tables scroll sideways

Disclosed data

Source: Annual Securities Report (Apr 2025 to Mar 2026) · filed 2026-06-24

Profitability ★★☆☆☆position among all companies 4.5%
Growth (revenue, 4-year average) ★☆☆☆☆position among all companies -2.0%
Capital efficiency ★★★★★position among all companies 16.6%

Business activities and revenue composition

Revenue and profit by business segment

Disclosed segments (business divisions used in reporting): one

Revenue and profit

SMN

Period Apr 2025 to Mar 2026Source Annual securities reports

Net sales and operating revenue ¥12.3B　100% Cost of sales ¥9.9B　80% Selling, general and administrative expenses ¥1.9B　16% Operating income ¥0.6B　5%
Amounts by account
GroupAccountAmountConsolidated / Non-consolidated
Selling, general and administrative expenses Salaries and allowances ¥0.9 billion Consolidated
Business consignment expenses ¥0.1 billion Parent only
Provision of allowance for doubtful accounts ¥-0.58 million Consolidated
Profit by stage Gross profit (loss) ¥2.5 billion Consolidated
Operating income ¥0.6 billion Consolidated
Ordinary income ¥0.5 billion Consolidated
Net income ¥0.4 billion Consolidated

SMN

Selling, general and administrative expenses

Period Apr 2025 to Mar 2026Source Annual securities reports

Salaries and allowances ¥0.9 billion (48.6%)49%Business consignment expenses ¥0.1 billion (5.7%)Other (not itemized) ¥0.9 billion (45.7%)46%¥1.9B
  • Salaries and allowances　¥0.9 billion
  • Business consignment expenses　¥0.1 billion
  • Other (not itemized)　¥0.9 billion

Performance, financial position and capital allocation

Finance
67.3% Net assets to total assets Industry median 55.2% FY ending 3/2026 · consolidated / calculated
6.6% Return on assets (ROA)
¥301.4 Net assets per share
¥0.7 billion Free cash flow
¥6.5 billion Total assets
Capital allocation
215.8% Cash conversion Industry median 106.7% FY ending 3/2026 · consolidated / calculated
9.0% Property, plant and equipment purchases relative to depreciation ★☆☆☆☆ position among all companies FY ending 3/2026 · consolidated / calculated

Long-term changes in performance

Period 2013 to 2026Disclosed

Revenue ×6.69 from 2013 to 2026

SMN

Long-term revenue, profit and asset trends

Period 2013 to 2026Source Annual securities reportsDisclosed

Mark on the chart
13 9 4 -0 2013 2015 2017 2019 2021 2023 2025 2026 Net sales and operating revenue Ordinary income 2014　Net sales year on year +25.5%, Ordinary income (loss) as a share of revenue +21.8 points, Ordinary income (loss) loss to profit 2015　Net sales year on year +60.4% 2016　Net sales year on year +51.6% 2018　Net sales year on year +29.6% 2021　Ordinary income (loss) as a share of revenue -3.9 points 2023　Ordinary income (loss) profit to loss 2024　Ordinary income (loss) loss to profit 2025　Net sales year on year +24.7% 2026　Ordinary income (loss) as a share of revenue +3.0 points 12Latest value 2026 12¥ billion 13Highest in the period shown 2022 13¥ billion 2Lowest in the period shown 2013 2¥ billion ¥ billion

SMN

Recent performance trends

Source Annual securities reports

13 9 4 -0 4 years ago 3 years ago 2 years ago Last year This year Net sales and operating revenue Ordinary income ¥ billion

Year-on-year comparison

Period 2013 to 2026Disclosed

Item20222023202420252026
Net sales ¥13.4B ¥11.4B ¥9.3B ¥11.6B ¥12.3B
Year on year (%) +10.3% -14.4% -18.4% +24.7%◆ +6.1%
Ordinary income (loss) ¥0.1B -¥0.0B ¥0.1B ¥0.2B ¥0.5B
Change from prior year -69.3% profit to loss◆ loss to profit◆ +72.2% +227.2%
Ordinary income (loss) as a share of Net sales 0.7% -0.1% 1.0% 1.4% 4.4%
Change (percentage points) -1.7 points -0.8 points +1.2 points +0.4 points +3.0 points◆

Fiscal periods marked for changes

Earlier fiscal periods (6)
  • 2014Net sales year on year +25.5%, Ordinary income (loss) as a share of revenue +21.8 points, Ordinary income (loss) loss to profit
  • 2015Net sales year on year +60.4%
  • 2016Net sales year on year +51.6%
  • 2018Net sales year on year +29.6%
  • 2021Ordinary income (loss) as a share of revenue -3.9 points
  • 2023Ordinary income (loss) profit to loss
  • 2024Ordinary income (loss) loss to profit
  • 2025Net sales year on year +24.7%
  • 2026Ordinary income (loss) as a share of revenue +3.0 points

SMN

Earnings and net assets per share over time

Unit yenSource Annual securities reports

30 -4 -37 -71 4 years ago 3 years ago 2 years ago Last year This year Earnings per share yen 331 221 110 0 4 years ago 3 years ago 2 years ago Last year This year Net assets per share yen

SMN

Return on equity over time

Unit %Source Annual securities reports

10 7 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 ¥13.4 billion ¥11.4 billion ¥9.3 billion ¥11.6 billion ¥12.3 billion
Ordinary income (loss) ¥90.25 million ¥-14.35 million ¥95.99 million ¥0.2 billion ¥0.5 billion
Net income (loss) attributable to owners of parent ¥-0.2 billion ¥-0.1 billion ¥-1.0 billion ¥0.3 billion ¥0.4 billion
Comprehensive income ¥-0.2 billion ¥-0.1 billion ¥-1.0 billion ¥0.3 billion ¥0.4 billion
Net assets ¥4.4 billion ¥4.7 billion ¥3.7 billion ¥4.0 billion ¥4.4 billion
Total assets ¥8.3 billion ¥8.1 billion ¥6.7 billion ¥6.0 billion ¥6.5 billion
Net assets per share 330.77 yen 323.55 yen 252.14 yen 272.81 yen 301.4 yen
Basic earnings (loss) per share -17.44 yen -8.3 yen -70.79 yen 20.03 yen 29.76 yen
Equity-to-asset ratio 52.6% 57.7% 54.9% 66.7% 67.3%
Return on equity Could not be retrieved Could not be retrieved Could not be retrieved 7.6% 10.4%
Net cash provided by (used in) operating activities ¥0.9 billion ¥0.7 billion ¥0.5 billion ¥1.3 billion ¥1.2 billion
Net cash provided by (used in) investing activities ¥-0.7 billion ¥-0.6 billion ¥-0.5 billion ¥-0.1 billion ¥-0.5 billion
Net cash provided by (used in) financing activities ¥-1.46 million ¥0.2 billion ¥-0.2 billion ¥-1.2 billion ¥-12.48 million
Cash and cash equivalents ¥2.3 billion ¥2.6 billion ¥2.4 billion ¥2.5 billion ¥3.2 billion
Parent only indicators (12 items)
Item4 years ago3 years ago2 years agoLast yearThis year
Net sales ¥6.5 billion ¥6.6 billion ¥6.5 billion ¥9.8 billion ¥11.1 billion
Ordinary income (loss) ¥0.4 billion ¥0.2 billion ¥0.4 billion ¥86.00 million ¥0.7 billion
Net income (loss) ¥27.76 million ¥31.20 million ¥-1.2 billion ¥90.19 million ¥0.6 billion
Capital stock ¥1.0 billion ¥1.3 billion ¥1.3 billion ¥1.3 billion ¥1.3 billion
Total number of issued shares (common stock) 13,386,721 shares 14,673,727 shares 14,706,548 shares 14,777,555 shares 14,777,555 shares
Net assets ¥4.1 billion ¥4.5 billion ¥3.4 billion ¥3.5 billion ¥4.1 billion
Total assets ¥6.6 billion ¥6.9 billion ¥5.4 billion ¥5.0 billion ¥5.9 billion
Net assets per share 307.27 yen 313.25 yen 230.76 yen 237.76 yen 280.88 yen
Basic earnings (loss) per share 2.12 yen 2.21 yen -82.89 yen 6.19 yen 43.15 yen
Diluted earnings per share 2.03 yen 2.2 yen Could not be retrieved Could not be retrieved Could not be retrieved
Equity-to-asset ratio 61.5% 66.0% 61.6% 68.7% 69.1%
Return on equity 0.7% 0.7% Could not be retrieved 2.6% 16.6%

Shareholder composition

As of 2026-03-31Disclosed

Share ownership by holder category

2,968 Shareholders
3.76% Foreign holders (total) Industry median 3.64%
36.27% Individuals and others Industry median 52.53%

SMN

Unit %Source Annual securities reports

  • Financial institutions0.44%
  • Securities firms0.47%
  • Other corporations59.07%
  • Foreign holders (institutions)3.75%
  • Foreign holders (individuals)0.01%
  • Individuals and others36.27%

Major shareholders

RankShareholderShareholding ratioShares held
1 ソニーネットワークコミュニケーションズ株式会社 53.74% 7,861,200
2 株式会社読売新聞東京本社 4.95% 725,000
3 吉川直樹 3.7% 541,600
4 宮口文秀 3.01% 441,600
5 吉田悟 1.91% 280,000
6 ＵＳ ＢＡＮＫ ＮＡＴＩＯＮＡＬ ＡＳＳＯＣＩＡＴＩＯＮ ＪＰ ＡＣＣＴＳ ＮＴＳ（常任代理人 株式会社三菱ＵＦＪ銀行） 1.54% 225,600
7 松本憲事 1.46% 215,000
8 原山直樹 0.62% 91,059
9 ＢＮＰ ＰＡＲＩＢＡＳ ＳＹＤＮＥＹ／２Ｓ／ＪＡＳＤＥＣ／ＡＵＳＴＲＡＬＩＡＮ ＲＥＳＩＤＥＮＴＳ（常任代理人 香港上海銀行東京支店） 0.61% 89,500
10 吉川興産株式会社 0.5% 74,200

Research and development expenses and capital expenditure

Source: R&D and capital expenditure sections, annual securities reports · 2 years (2021 to 2026)Disclosed

Not disclosed Research and development
¥0.5 billion Capital expenditure 3.9% of revenue (industry median 2.3%)
Fiscal year Capital expenditure
FY ending 3/2026 ¥0.5 billion
FY ending 3/2021 ¥0.7 billion

Revenue scale in the same industry

SMN

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

151 Employees (parent only) Industry median 130
37.0 Average age Industry median 38.8
5.8 years Average length of service Industry median 6.6 years
¥6.52 million Average annual salary Industry median ¥5.89 million
People and organisation
51.5¥ million Sales per employee Industry median 24.2¥ million FY ending 3/2026 · consolidated / calculated
¥2.34 million Operating income per employee
77.8% Wage gap between men and women
10.8% Women in managerial positions
38.9% Share of female employees

Administrative filings and published information

Workplace information filings

Filed 2026-05-28Disclosed

ItemValue
Employees 150
Share of managers who are women 10.8%

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, total) ¥31.16 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) (25 items)

ItemValueConsolidated / Non-consolidated
Comprehensive income ¥0.4 billion Consolidated
Net cash provided by (used in) operating activities ¥1.2 billion Consolidated
Net sales ¥12.3 billion Consolidated
Net cash provided by (used in) investing activities ¥-0.5 billion Consolidated
Cash and cash equivalents ¥3.2 billion Consolidated
Net assets ¥4.4 billion Consolidated
Ordinary income (loss) ¥0.5 billion Consolidated
Total assets ¥6.5 billion Consolidated
Return on equity 10.4% Consolidated
Equity-to-asset ratio 67.3% Consolidated
Net income (loss) attributable to owners of parent ¥0.4 billion Consolidated
Net cash provided by (used in) financing activities ¥-12.48 million Consolidated
Basic earnings (loss) per share 29.76 yen Consolidated
Net assets per share 301.4 yen Consolidated
Net sales ¥11.1 billion Parent only
Net income (loss) ¥0.6 billion Parent only
Total number of issued shares (common stock) 14,777,555 shares Parent only
Net assets ¥4.1 billion Parent only
Ordinary income (loss) ¥0.7 billion Parent only
Total assets ¥5.9 billion Parent only
Return on equity 16.6% Parent only
Equity-to-asset ratio 69.1% Parent only
Capital stock ¥1.3 billion Parent only
Basic earnings (loss) per share 43.15 yen Parent only
Net assets per share 280.88 yen Parent only

Employees (9 items)

ItemValueConsolidated / Non-consolidated
Number of employees 240 people Consolidated
Number of employees 240 people Consolidated
Wage gap between men and women (all employees) 77.8% Parent only
Average length of service (years) 5.8 years Parent only
Average annual salary ¥6.52 million Parent only
Average age (years) 37 years old Parent only
Number of employees 151 people Parent only
Number of employees 151 people Parent only
Wage gap between men and women (regular employees) 78.3% Parent only

Shares (12 items)

ItemValueConsolidated / Non-consolidated
Number of shares held 10,544,759 shares Consolidated
Total number of shares held treasury shares etc 150,500 shares Consolidated
Number of issues whose number of shares decreased shares other than those not listed investment shares held for purposes other than pure investment reporting company 1 issues Consolidated
Total sale amount for decreased shares shares other than those not listed investment shares held for purposes other than pure investment reporting company ¥0.21 million Consolidated
Number of shares 14,777,555 shares Consolidated
Shareholding ratio treasury shares etc 1.0% Consolidated
Shareholding ratio 72.1% Consolidated
Number of shares held in own name treasury shares etc 150,500 shares Consolidated
Number of voting rights 146,238 units Consolidated
Carrying amount on the balance sheet ¥2.66 million Consolidated
Number of issues 16 issues Consolidated
Total shareholder return 50.5% Parent only

Other disclosed items (3 items)

ItemValueConsolidated / Non-consolidated
Number of consolidated subsidiaries 4 companies Consolidated
Total return on the share price index 202.2% Parent only
Ratio of female employees in managerial positions 10.8% Parent only

Property and facilities (1 items)

ItemValueConsolidated / Non-consolidated
Capital expenditures ¥0.5 billion Consolidated

Audit (2 items)

ItemValueConsolidated / Non-consolidated
Fees for audit and attestation services - reporting company ¥31.16 million Consolidated
Fees for audit and attestation services - total ¥31.16 million Consolidated

Accounts unique to this company (10 items)

ItemValueConsolidated / Non-consolidated
Revenue ¥1.00 million Consolidated
Revenue ¥14.90 million Consolidated
Revenue ¥13.95 million Consolidated
Revenue ¥0.5 billion Consolidated
Revenue ¥14.90 million Consolidated
Revenue ¥-14.90 million Consolidated
Change in average annual salary from the previous year 3.6% Parent only
Revenue ¥1.00 million Parent only
Revenue ¥1.70 million Parent only
Revenue ¥13.95 million Parent only

Balance sheet (100 items)

ItemValueConsolidated / Non-consolidated
Other ¥0.59 million Consolidated
Other ¥62.62 million Consolidated
Other ¥0.4 billion Consolidated
Other ¥0.1 billion Consolidated
Other ¥0.42 million Consolidated
Valuation difference on available-for-sale securities ¥-0.70 million Consolidated
Other capital surplus ¥0.7 billion Consolidated
Other, net ¥23.21 million Consolidated
Software ¥1.1 billion Consolidated
Software in progress ¥13.59 million Consolidated
Retained earnings ¥1.0 billion Consolidated
Non-current liabilities ¥0.1 billion Consolidated
Non-current assets ¥1.5 billion Consolidated
Accounts receivable - trade ¥1.7 billion Consolidated
Tools, furniture and fixtures ¥89.55 million Consolidated
Buildings and accompanying facilities net ¥96.63 million Consolidated
Investments and other assets ¥0.2 billion Consolidated
Lease deposits ¥0.2 billion Consolidated
Property, plant and equipment ¥0.2 billion Consolidated
Income taxes payable ¥0.1 billion Consolidated
Accrued consumption taxes ¥96.25 million Consolidated
Provision for shareholder benefit program ¥14.34 million Consolidated
Shareholders' equity ¥4.5 billion Consolidated
Current liabilities ¥2.0 billion Consolidated
Current assets ¥5.0 billion Consolidated
Accumulated depreciation ¥-0.5 billion Consolidated
Foreign currency translation adjustment ¥-42.03 million Consolidated
Intangible assets ¥1.1 billion Consolidated
Cash and cash equivalents ¥3.2 billion Consolidated
Cash and deposits ¥3.2 billion Consolidated
Net assets ¥4.4 billion Consolidated
Net assets ¥4.4 billion Consolidated
Total assets ¥6.5 billion Consolidated
Deferred tax liabilities ¥4.24 million Consolidated
Deferred tax assets ¥43.10 million Consolidated
Retained earnings brought forward ¥1.0 billion Consolidated
Treasury stock ¥-90.44 million Consolidated
Valuation and translation adjustments ¥-42.73 million Consolidated
Liabilities ¥2.1 billion Consolidated
Liabilities and net assets ¥6.5 billion Consolidated
Accounts payable - trade ¥1.4 billion Consolidated
Allowance for doubtful accounts ¥-16.04 million Consolidated
Allowance for doubtful accounts ¥-0.93 million Consolidated
Capital surplus ¥2.3 billion Consolidated
Legal capital surplus ¥1.6 billion Consolidated
Capital stock ¥1.3 billion Consolidated
Asset retirement obligations ¥77.43 million Consolidated
Asset retirement obligations ¥2.74 million Consolidated
Long-term loans payable ¥51.16 million Consolidated
Current portion of long-term loans payable ¥12.42 million Consolidated
Other ¥6.12 million Parent only
Other ¥66.40 million Parent only
Other ¥34.31 million Parent only
Valuation difference on available-for-sale securities ¥0.34 million Parent only
Other capital surplus ¥0.7 billion Parent only
Software ¥1.1 billion Parent only
Software in progress ¥13.59 million Parent only
Retained earnings ¥0.6 billion Parent only
Prepaid expenses ¥57.97 million Parent only
Non-current liabilities ¥49.00 million Parent only
Non-current assets ¥1.7 billion Parent only
Accounts receivable - trade ¥1.5 billion Parent only
Tools, furniture and fixtures ¥88.64 million Parent only
Buildings and accompanying facilities net ¥71.50 million Parent only
Construction in progress ¥23.21 million Parent only
Investments and other assets ¥0.4 billion Parent only
Investment securities ¥2.66 million Parent only
Lease deposits ¥0.1 billion Parent only
Property, plant and equipment ¥0.2 billion Parent only
Income taxes payable ¥93.16 million Parent only
Accrued consumption taxes ¥74.89 million Parent only
Accrued expenses ¥0.2 billion Parent only
Accounts payable - other ¥2.03 million Parent only
Provision for shareholder benefit program ¥14.34 million Parent only
Shareholders' equity ¥4.1 billion Parent only
Current liabilities ¥1.8 billion Parent only
Current assets ¥4.2 billion Parent only
Intangible assets ¥1.1 billion Parent only
Cash and deposits ¥2.6 billion Parent only
Net assets ¥4.1 billion Parent only
Net assets ¥4.1 billion Parent only
Total assets ¥5.9 billion Parent only
Deferred tax assets ¥41.51 million Parent only
Retained earnings brought forward ¥0.6 billion Parent only
Treasury stock ¥-90.44 million Parent only
Valuation and translation adjustments ¥0.34 million Parent only
Liabilities ¥1.8 billion Parent only
Liabilities and net assets ¥5.9 billion Parent only
Accounts payable - trade ¥1.3 billion Parent only
Allowance for doubtful accounts ¥-98.00 million Parent only
Allowance for doubtful accounts ¥-8.73 million Parent only
Capital surplus ¥2.3 billion Parent only
Legal capital surplus ¥1.6 billion Parent only
Capital stock ¥1.3 billion Parent only
Asset retirement obligations ¥49.00 million Parent only
Asset retirement obligations ¥2.74 million Parent only
Long-term prepaid expenses ¥1.77 million Parent only
Shares of subsidiaries and associates ¥0.3 billion Parent only
Loans receivable to subsidiaries and affiliates ¥8.00 million Parent only
Long-term loans receivable from subsidiaries and affiliates ¥98.00 million Parent only

Statement of income (64 items)

ItemValueConsolidated / Non-consolidated
Other comprehensive income ¥-20.43 million Consolidated
Valuation difference on available for sale securities net of tax ¥-4.96 million Consolidated
Comprehensive income ¥0.4 billion Consolidated
Interest income ¥3.87 million Consolidated
Rental income ¥2.02 million Consolidated
Dividend income ¥0.06 million Consolidated
Operating income ¥0.6 billion Consolidated
Non-operating income ¥9.92 million Consolidated
Non-operating expenses ¥30.02 million Consolidated
Net cash provided by (used in) operating activities ¥1.2 billion Consolidated
Loss on retirement of non-current assets ¥1.76 million Consolidated
Cost of sales ¥9.9 billion Consolidated
Gross profit (loss) ¥2.5 billion Consolidated
Net sales ¥12.3 billion Consolidated
Net income ¥0.4 billion Consolidated
Net income ¥0.4 billion Consolidated
Net income (loss) ¥0.4 billion Consolidated
Net income (loss) ¥0.4 billion Consolidated
Gain on sales of investment securities ¥0.10 million Consolidated
Net cash provided by (used in) investing activities ¥-0.5 billion Consolidated
Interest expenses ¥11.72 million Consolidated
Commission fees ¥0.62 million Consolidated
Income taxes - current ¥0.1 billion Consolidated
Income taxes ¥0.1 billion Consolidated
Income taxes - deferred ¥-8.23 million Consolidated
Foreign exchange gains ¥3.28 million Consolidated
Foreign currency translation adjustment net of tax ¥-15.47 million Consolidated
Effect of exchange rate change on cash and cash equivalents ¥0.11 million Consolidated
Net increase (decrease) in cash and cash equivalents ¥0.7 billion Consolidated
Income (loss) before income taxes ¥0.5 billion Consolidated
Ordinary income ¥0.5 billion Consolidated
Salaries and allowances ¥0.9 billion Consolidated
Comprehensive income attributable to owners of parent ¥0.4 billion Consolidated
Net cash provided by (used in) financing activities ¥-12.48 million Consolidated
Selling, general and administrative expenses ¥1.9 billion Consolidated
Provision of allowance for doubtful accounts ¥-0.58 million Consolidated
Miscellaneous income ¥0.58 million Consolidated
Other ¥0.01 million Consolidated
Interest income ¥4.38 million Parent only
Dividend income ¥0.4 billion Parent only
Operating income ¥0.3 billion Parent only
Non-operating income ¥0.4 billion Parent only
Non-operating expenses ¥15.19 million Parent only
Loss on retirement of non-current assets ¥1.76 million Parent only
Cost of sales ¥9.1 billion Parent only
Gross profit (loss) ¥1.9 billion Parent only
Net sales ¥11.1 billion Parent only
Net income (loss) ¥0.6 billion Parent only
Net income (loss) ¥0.6 billion Parent only
Gain on sales of investment securities ¥0.10 million Parent only
Commission fees ¥0.62 million Parent only
Business consignment expenses ¥0.1 billion Parent only
Income taxes - current ¥65.02 million Parent only
Income taxes ¥54.73 million Parent only
Income taxes - deferred ¥-10.28 million Parent only
Foreign exchange losses ¥10.09 million Parent only
Income (loss) before income taxes ¥0.7 billion Parent only
Ordinary income ¥0.7 billion Parent only
Salaries and allowances ¥0.8 billion Parent only
Selling, general and administrative expenses ¥1.6 billion Parent only
Reversal of allowance for doubtful accounts ¥4.00 million Parent only
Provision of allowance for doubtful accounts ¥-0.14 million Parent only
Miscellaneous income ¥0.10 million Parent only
Other ¥0.01 million Parent only

Statement of changes in equity (4 items)

ItemValueConsolidated / Non-consolidated
Total changes during the period ¥0.4 billion Consolidated
Net changes in items other than shareholders' equity ¥-20.43 million Consolidated
Total changes during the period ¥0.6 billion Parent only
Net changes in items other than shareholders' equity ¥-4.94 million Parent only

Statement of cash flows (24 items)

ItemValueConsolidated / Non-consolidated
Other ¥-3.14 million Consolidated
Other ¥-21.31 million Consolidated
Other ¥-0.06 million Consolidated
Increase decrease in notes and accounts payable trade ¥97.32 million Consolidated
Interest expenses paid ¥-11.72 million Consolidated
Interest and dividends income received ¥3.93 million Consolidated
Interest and dividend income ¥-3.93 million Consolidated
Loss on retirement of non-current assets ¥1.76 million Consolidated
Decrease increase in notes and accounts receivable trade ¥92.37 million Consolidated
Proceeds from withdrawal of time deposits ¥10.00 million Consolidated
Subtotal ¥1.3 billion Consolidated
Purchase of investment securities ¥-1.71 million Consolidated
Proceeds from sales of investment securities ¥0.21 million Consolidated
Interest expenses ¥11.72 million Consolidated
Purchase of property plant and equipment ¥-47.04 million Consolidated
Decrease in consumption taxes payable ¥-20.02 million Consolidated
Increase/(decrease) in accounts payable - expenses ¥-7.86 million Consolidated
Increase (decrease) in reserve for shareholder special benefit ¥14.34 million Consolidated
Income taxes paid ¥-37.37 million Consolidated
Income taxes refund ¥0.14 million Consolidated
Depreciation ¥0.5 billion Consolidated
Purchase of intangible assets ¥-0.4 billion Consolidated
Increase (decrease) in allowance for doubtful accounts ¥-0.58 million Consolidated
Repayment of long term loans payable ¥-12.42 million Consolidated
Basic indicators
ItemValueConsolidated / Non-consolidatedSource
Net cash provided by (used in) operating activities ¥1.2 billion ConsolidatedDisclosed
Number of employees 240 ConsolidatedDisclosed
Net assets ¥4.4 billion ConsolidatedDisclosed
Net sales ¥12.3 billion ConsolidatedDisclosed
Operating income ¥0.6 billion ConsolidatedDisclosed
Ordinary income ¥0.5 billion ConsolidatedDisclosed
Net income ¥0.4 billion ConsolidatedDisclosed
Total assets ¥6.5 billion ConsolidatedDisclosed
Operating margin 4.5%ConsolidatedCalculated
Net margin 3.5%ConsolidatedCalculated
Sales per employee 51451779 yenConsolidatedCalculated
Total asset turnover 1.89 timesConsolidatedCalculated
Net assets to total assets 67.3%ConsolidatedCalculated
How to read the figures, and caveats

Terms

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

Key figures

  • Operating margin 4.5%　Operating income ÷ net sales 　＝ ¥0.6 billion ÷ ¥12.3 billion
    Operating income ÷ net sales. The denominator is Net sales (Consolidated, Japanese GAAP).
  • Net margin 3.5%　Net income ÷ net sales 　＝ ¥0.4 billion ÷ ¥12.3 billion
    Net income ÷ net sales. The denominator is Net sales (Consolidated, Japanese GAAP).
  • Sales per employee 51,451,779 yen　Sales or operating revenue ÷ employees 　＝ ¥12.3 billion ÷ 240 people
    Sales or operating revenue ÷ employees. The denominator is Number of employees (Consolidated, Japanese GAAP).
  • Total asset turnover 1.89 times　Sales or operating revenue ÷ total assets 　＝ ¥12.3 billion ÷ ¥6.5 billion
    Sales or operating revenue ÷ total assets. The denominator is Total assets (Consolidated, Japanese GAAP).
  • Net assets to total assets 67.3%　Net assets ÷ total assets 　＝ ¥4.4 billion ÷ ¥6.5 billion
    Net assets ÷ total assets. The denominator is Total assets (Consolidated, Japanese GAAP).

Company details

  • Representative　代表取締役 執行役員社長, gBizINFO
  • Consolidated subsidiaries　Annual Securities Report

Amounts by account

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

Selling, general and administrative expenses

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

Finance

  • Net assets to total assets　Net assets ÷ total assets
  • Return on assets (ROA)　Net income ÷ total assets (consolidated)
  • Net assets per share　Consolidated
  • Free cash flow　Free cash flow: operating cash flow (cash generated by the business) plus investing cash flow (asset purchases, disposals and other investments), consolidated
  • Total assets　Consolidated

Capital allocation

  • ★: position when all companies are sorted by value and cut into fifths (a position, not a rating). The five items with ★: only where both numerator and denominator are available on a consolidated basisSee the formulas
  • Cash conversion　Net cash provided by (used in) operating activities ÷ operating income
  • Property, plant and equipment purchases relative to depreciation　Purchase of property, plant and equipment ÷ depreciation。Purchase of property, plant and equipment ¥47.04 million, over depreciation ¥0.5 billion

Long-term changes in performance

  • Revenue　Disclosed value for 2026 ÷ disclosed value for 2013

Year-on-year comparison

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

Earnings and net assets per share over time

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

Return on equity over time

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

Share ownership by holder category

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

Major shareholders

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

Research and development expenses and capital expenditure

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

Revenue scale in the same industry

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

Workforce information

  • All four: the reporting company (parent-only), as disclosed in the employee section of the annual securities report. Employees across the consolidated group: 240 (a different scope, kept apart from the four above). Industry median: the middle value among companies in Services that disclose the item (industries with at least 5 companies only).

People and organisation

  • Sales per employee　Net sales (or operating revenue) ÷ employees
  • Operating income per employee　Operating income ÷ employees
  • Wage gap between men and women　Women's pay with men's pay set to 100, reporting company
  • Women in managerial positions　Reporting company (parent only)
  • Share of female employees　gBizINFO, covering その他

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 SMN Corporation on EDINET, the FSA’s disclosure system (free to read)
Corporate number: 3010701021828 / 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