Ano Kaisha no Shikumi
Search
Menu

LAYERED

LAYERED Inc.

Company highlights

The largest holder on the register is 株式会社nanos, at 30.2%.

Key figures

Period Jul 2025 to Jun 2026Parent onlyJapanese GAAP

RevenueDisclosed ¥2.0B
Operating marginCalculated 17.4%
Net assets to total assetsCalculated 57.0%

Company profile

Securities code 634A / EDINET code E41715 / Information and Communication / Fiscal year end June 30

福岡市博多区博多駅中央街８番２７号／Capital stock ¥100 million
Address, capital stock, fiscal year end and industry: the FSA’s EDINET code list.

Tables scroll sideways

Disclosed data

Source: Annual Securities Report (Jul 2025 to Jun 2026) · filed 2026-09-29

Profitability ★★★★★position among all companies 17.4%
Growth (revenue, 4-year average) ★★★★★position among all companies 29.5%
Capital efficiency ★★★★★position among all companies 46.8%

Business activities and revenue composition

Revenue and profit by business segment

Disclosed segments (business divisions used in reporting): one

Revenue and profit

LAYERED

Period Jul 2025 to Jun 2026Source Annual securities reports

Net sales and operating revenue ¥2.0B　100% Cost of sales ¥0.7B　34% Selling, general and administrative expenses ¥1.0B　48% Operating income ¥0.3B　17%
Amounts by account
GroupAccountAmountConsolidated / Non-consolidated
Selling, general and administrative expenses Salaries and wages ¥0.3 billion Parent only
Directors' compensations ¥0.1 billion Parent only
Provision for bonuses ¥42.00 million Parent only
Depreciation ¥11.21 million Parent only
Research and development expenses ¥10.44 million Parent only
Profit by stage Gross profit (loss) ¥1.3 billion Parent only
Operating income ¥0.3 billion Parent only
Ordinary income ¥0.3 billion Parent only

LAYERED

Selling, general and administrative expenses

Period Jul 2025 to Jun 2026Source Annual securities reports

Salaries and wages ¥0.3 billion (33.5%)33%Directors' compensations ¥0.1 billion (10.6%)11%Provision for bonuses ¥0.0 billion (4.4%)Depreciation ¥0.0 billion (1.2%)Research and development expenses ¥0.0 billion (1.1%)Other (not itemized) ¥0.5 billion (49.3%)49%¥1.0B
  • Salaries and wages　¥0.3 billion
  • Directors' compensations　¥0.1 billion
  • Provision for bonuses　¥0.0 billion
  • Depreciation　¥0.0 billion
  • Research and development expenses　¥0.0 billion
  • Other (not itemized)　¥0.5 billion

Performance, financial position and capital allocation

Finance
57.0% Net assets to total assets Industry median 63.6% FY ending 6/2026 · consolidated / calculated
¥280.71 Net assets per share
¥1.1 billion Total assets
Capital allocation
80.4% Cash conversion Industry median 93.2% FY ending 6/2026 · consolidated / calculated

LAYERED

Recent performance trends

Source Annual securities reports

2 1 1 -0 4 years ago 3 years ago 2 years ago Last year This year Net sales and operating revenue Ordinary income ¥ billion

Year-on-year comparison

Period 2022 to 2026Disclosed

Item20222023202420252026
Net sales ¥0.7B ¥0.9B ¥1.2B ¥1.5B ¥2.0B
Year on year (%) Could not be retrieved +31.5%◆ +25.3%◆ +25.7%◆ +35.6%◆
Ordinary income (loss) -¥0.1B ¥0.0B -¥0.0B ¥0.1B ¥0.3B
Change from prior year Could not be retrieved loss to profit◆ profit to loss◆ loss to profit◆ +161.8%
Ordinary income (loss) as a share of Net sales -14.4% 0.2% -1.3% 8.8% 17.0%
Change (percentage points) Could not be retrieved +14.6 points◆ -1.6 points +10.1 points◆ +8.2 points◆

Fiscal periods marked for changes

Earlier fiscal periods (1)
  • 2023Net sales year on year +31.5%, Ordinary income (loss) as a share of revenue +14.6 points, Ordinary income (loss) loss to profit
  • 2024Net sales year on year +25.3%, Ordinary income (loss) profit to loss
  • 2025Net sales year on year +25.7%, Ordinary income (loss) as a share of revenue +10.1 points, Ordinary income (loss) loss to profit
  • 2026Net sales year on year +35.6%, Ordinary income (loss) as a share of revenue +8.2 points

LAYERED

Earnings and net assets per share over time

Unit yenSource Annual securities reports

107 -269 -644 -1,019 4 years ago 3 years ago 2 years ago Last year This year Earnings per share yen 2,620 1,747 873 0 4 years ago 3 years ago 2 years ago Last year This year Net assets per share yen

LAYERED

Return on equity over time

Unit %Source Annual securities reports

47 31 16 0 4 years ago 3 years ago 2 years ago Last year This year Return on equity (ROE, %)
Parent only indicators (16 items)
Item4 years ago3 years ago2 years agoLast yearThis year
Net sales ¥0.7 billion ¥0.9 billion ¥1.2 billion ¥1.5 billion ¥2.0 billion
Ordinary income (loss) ¥-0.1 billion ¥2.08 million ¥-15.45 million ¥0.1 billion ¥0.3 billion
Net income (loss) ¥-0.1 billion ¥2.99 million ¥-2.98 million ¥0.1 billion ¥0.2 billion
Investment gain (loss) under the equity method ¥-7.09 million ¥-18.35 million ¥-1.72 million Could not be retrieved Could not be retrieved
Capital stock ¥10.00 million ¥0.1 billion ¥0.1 billion ¥0.1 billion ¥0.1 billion
Total number of issued shares (common stock) 100,000 shares 112,500 shares 112,500 shares 112,500 shares 2,250,000 shares
Net assets ¥42.72 million ¥0.3 billion ¥0.3 billion ¥0.4 billion ¥0.6 billion
Total assets ¥0.3 billion ¥0.6 billion ¥0.6 billion ¥0.8 billion ¥1.1 billion
Net assets per share 417.32 yen 2,619.78 yen 129.66 yen 174.18 yen 280.71 yen
Basic earnings (loss) per share -1,019.46 yen 28.1 yen -1.33 yen 44.52 yen 106.53 yen
Equity-to-asset ratio 14.8% 47.6% 49.9% 50.5% 56.9%
Return on equity Could not be retrieved 1.8% Could not be retrieved 29.3% 46.8%
Net cash provided by (used in) operating activities Could not be retrieved Could not be retrieved ¥-20.84 million ¥0.1 billion ¥0.3 billion
Net cash provided by (used in) investing activities Could not be retrieved Could not be retrieved ¥-58.10 million ¥-12.88 million ¥-31.30 million
Net cash provided by (used in) financing activities Could not be retrieved Could not be retrieved ¥-23.52 million ¥37.19 million ¥-24.30 million
Cash and cash equivalents Could not be retrieved Could not be retrieved ¥0.3 billion ¥0.4 billion ¥0.6 billion

Shareholder composition

As of 2026-06-30Disclosed

Share ownership by holder category

11 Shareholders
58.67% Individuals and others Industry median 55.00%

LAYERED

Unit %Source Annual securities reports

  • Other corporations41.33%
  • Individuals and others58.67%

Major shareholders

RankShareholderShareholding ratioShares held
1 株式会社nanos 30.22% 680,000
2 毛塚 牧人 26.66% 600,000
3 田澤 悟郎 26.66% 600,000
4 MEDIPAL Innovation投資事業有限責任組合 4.44% 100,000
5 FFGストラテジー投資事業有限責任組合第１号 4.44% 100,000
6 メディカル・データ・ビジョン株式会社 2.22% 50,000
7 三角 健二郎 1.95% 44,000
8 二階 義元 1.51% 34,000
9 伊藤 愛 1.51% 34,000
10 小倉 佳浩 0.22% 5,000

Research and development expenses and capital expenditure

Source: R&D and capital expenditure sections, annual securities reports · 2 years (2025 to 2026)Disclosed

¥10.44 million Research and development
¥29.16 million Capital expenditure
Fiscal year Research and development Capital expenditure
FY ending 6/2026 ¥10.44 million ¥29.16 million
FY ending 6/2025 ¥6.96 million Could not be retrieved

Revenue scale in the same industry

LAYERED

Source Annual securities reports of each company

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

Workforce information

Source: Annual Securities Report (Jul 2025 to Jun 2026)Parent-onlyDisclosed

105 Employees (parent only) Industry median 138
35.6 Average age Industry median 38.1
4.1 years Average length of service Industry median 6.3 years
¥5.51 million Average annual salary Industry median ¥6.54 million
People and organisation
18.9¥ million Sales per employee Industry median 24.7¥ million FY ending 6/2026 · parent company only / calculated
¥3.28 million Operating income per employee
66 Average temporary staff

Administrative filings and published information

Workplace information filings

Filed 2026-08-27Disclosed

ItemValue
Employees 130
Childcare leave taken, men
Scope: その他		 80%
Childcare leave taken, women
Scope: その他		 100%
Share of managers who are women 26%

Audit and disclosure information

Annual securities report, year ended 2026-06-30Disclosed

ItemValue
Audit firm 有限責任監査法人トーマツ
Audit fees (this year, filing company) ¥21.50 million
Non-audit fees (this year, total) Not applicable
Going concern note Cannot be determined
Accounting standard Japanese GAAP

Ad: Amazon Associates links (the operator may earn a referral fee) · books by the site operator

Books that cover companies in the same industry

This company: not covered in the books below

Cover of “Kaisha no Shikumi: Selling the Same Hit Again and Again” Same industry: Information and Communication “Kaisha no Shikumi: Selling the Same Hit Again and Again” Reads the filings of game and film companies for how many years and in how many ways they resell the same title. Information and Communication companies in this book: CAPCOM, TOHO, GungHo Online Entertainment “Ano Kaisha no Shikumi” series, Vol.9 — Kindle and paperback Find it on Amazon → Cover of “Kaisha no Shikumi: Free” Same industry: Information and Communication “Kaisha no Shikumi: Free” Reads the filings of internet and broadcasting companies for who pays for services that users get free. Information and Communication companies in this book: LY, Mercari, Nippon Television “Ano Kaisha no Shikumi” series, Vol.6 — Kindle and paperback Find it on Amazon →

Sources and methodology

Retrieved disclosed figures

Accounts and values from the annual securities report, by section

Major management indicators (5 years) (15 items)

ItemValueConsolidated / Non-consolidated
Net cash provided by (used in) operating activities ¥0.3 billion Parent only
Net sales ¥2.0 billion Parent only
Net income (loss) ¥0.2 billion Parent only
Net cash provided by (used in) investing activities ¥-31.30 million Parent only
Cash and cash equivalents ¥0.6 billion Parent only
Total number of issued shares (common stock) 2,250,000 shares Parent only
Net assets ¥0.6 billion Parent only
Ordinary income (loss) ¥0.3 billion Parent only
Total assets ¥1.1 billion Parent only
Return on equity 46.8% Parent only
Equity-to-asset ratio 56.9% Parent only
Net cash provided by (used in) financing activities ¥-24.30 million Parent only
Capital stock ¥0.1 billion Parent only
Basic earnings (loss) per share 106.53 yen Parent only
Net assets per share 280.71 yen Parent only

Employees (5 items)

ItemValueConsolidated / Non-consolidated
Average length of service (years) 4.1 years Parent only
Average annual salary ¥5.51 million Parent only
Average age (years) 35.6 years old Parent only
Number of employees 105 people Parent only
Number of employees 105 people Parent only

Other disclosed items (2 items)

ItemValueConsolidated / Non-consolidated
Average number of temporary employees 66 people Parent only
Average number of temporary employees 66 people Parent only

Research and development (2 items)

ItemValueConsolidated / Non-consolidated
Research and development expenses ¥10.44 million Consolidated
Research and development expenses included in general and administrative expenses and manufacturing cost for current period ¥10.44 million Parent only

Property and facilities (1 items)

ItemValueConsolidated / Non-consolidated
Capital expenditures ¥29.16 million Consolidated

Shares (8 items)

ItemValueConsolidated / Non-consolidated
Number of shares held 2,247,000 shares Consolidated
Number of issues whose number of shares increased shares not listed investment shares held for purposes other than pure investment reporting company 1 issues Consolidated
Total acquisition cost for increased shares shares not listed investment shares held for purposes other than pure investment reporting company ¥0.88 million Consolidated
Number of shares 2,250,000 shares Consolidated
Shareholding ratio 99.9% Consolidated
Number of voting rights 22,500 units Consolidated
Carrying amount on the balance sheet ¥1.33 million Consolidated
Number of issues 2 issues Consolidated

Audit (1 items)

ItemValueConsolidated / Non-consolidated
Fees for audit and attestation services - reporting company ¥21.50 million Consolidated

Accounts unique to this company (4 items)

ItemValueConsolidated / Non-consolidated
Change in average annual salary from the previous year -0.3% Parent only
Revenue ¥1.32 million Parent only
Revenue ¥0.63 million Parent only
Revenue ¥0.54 million Parent only

Balance sheet (55 items)

ItemValueConsolidated / Non-consolidated
Other ¥1.12 million Parent only
Other ¥4.39 million Parent only
Other capital surplus ¥35.00 million Parent only
Software ¥61.69 million Parent only
Software in progress ¥1.11 million Parent only
Lease obligations ¥1.03 million Parent only
Lease obligations ¥0.62 million Parent only
Lease assets, net ¥1.55 million Parent only
Work in process ¥14.62 million Parent only
Retained earnings ¥0.4 billion Parent only
Prepaid expenses ¥13.79 million Parent only
Merchandise ¥17.04 million Parent only
Non-current liabilities ¥97.29 million Parent only
Non-current assets ¥0.1 billion Parent only
Accounts receivable - trade ¥0.3 billion Parent only
Contract liabilities ¥8.11 million Parent only
Tools, furniture and fixtures ¥10.30 million Parent only
Buildings, net ¥11.15 million Parent only
Construction in progress ¥2.47 million Parent only
Investments and other assets ¥44.48 million Parent only
Investment securities ¥1.33 million Parent only
Lease and guarantee deposits ¥15.21 million Parent only
Subscription rights to shares ¥0.98 million Parent only
Property, plant and equipment ¥25.48 million Parent only
Income taxes payable ¥89.34 million Parent only
Accrued consumption taxes ¥48.66 million Parent only
Accounts payable - other ¥0.1 billion Parent only
Shareholders' equity ¥0.6 billion Parent only
Current liabilities ¥0.4 billion Parent only
Current assets ¥1.0 billion Parent only
Accumulated depreciation ¥-53.63 million Parent only
Intangible assets ¥62.80 million Parent only
Cash and cash equivalents ¥0.6 billion Parent only
Cash and deposits ¥0.6 billion Parent only
Claims provable in bankruptcy claims provable in rehabilitation and other ¥0.13 million Parent only
Net assets ¥0.6 billion Parent only
Net assets ¥0.6 billion Parent only
Total assets ¥1.1 billion Parent only
Deferred tax assets ¥25.65 million Parent only
Retained earnings brought forward ¥0.4 billion Parent only
Liabilities ¥0.5 billion Parent only
Liabilities and net assets ¥1.1 billion Parent only
Accounts payable - trade ¥36.52 million Parent only
Allowance for doubtful accounts ¥-0.13 million Parent only
Allowance for doubtful accounts ¥-0.01 million Parent only
Capital surplus ¥0.2 billion Parent only
Legal capital surplus ¥0.1 billion Parent only
Capital stock ¥0.1 billion Parent only
Asset retirement obligations ¥11.93 million Parent only
Provision for bonuses ¥42.00 million Parent only
Long-term loans payable ¥84.32 million Parent only
Long-term prepaid expenses ¥2.29 million Parent only
Shares of subsidiaries and associates ¥0 Parent only
Deposits received ¥26.53 million Parent only
Current portion of long-term loans payable ¥23.68 million Parent only

Statement of income (31 items)

ItemValueConsolidated / Non-consolidated
Other ¥0.17 million Parent only
Other ¥0.18 million Parent only
Listing related expenses-NOE ¥9.35 million Parent only
Interest income ¥0.78 million Parent only
Rental income ¥0.39 million Parent only
Dividend income ¥0 Parent only
Operating income ¥0.3 billion Parent only
Non-operating income ¥3.83 million Parent only
Non-operating expenses ¥11.25 million Parent only
Net cash provided by (used in) operating activities ¥0.3 billion Parent only
Cost of sales ¥0.7 billion Parent only
Gross profit (loss) ¥1.3 billion Parent only
Net sales ¥2.0 billion Parent only
Net income (loss) ¥0.2 billion Parent only
Net income (loss) ¥0.2 billion Parent only
Directors' compensations ¥0.1 billion Parent only
Net cash provided by (used in) investing activities ¥-31.30 million Parent only
Interest expenses ¥1.73 million Parent only
Income taxes - current ¥0.1 billion Parent only
Income taxes ¥97.34 million Parent only
Income taxes - deferred ¥-9.28 million Parent only
Depreciation ¥11.21 million Parent only
Net increase (decrease) in cash and cash equivalents ¥0.2 billion Parent only
Research and development expenses ¥10.44 million Parent only
Income (loss) before income taxes ¥0.3 billion Parent only
Income (loss) before income taxes ¥0.3 billion Parent only
Ordinary income ¥0.3 billion Parent only
Salaries and wages ¥0.3 billion Parent only
Net cash provided by (used in) financing activities ¥-24.30 million Parent only
Selling, general and administrative expenses ¥1.0 billion Parent only
Provision for bonuses ¥42.00 million Parent only

Statement of changes in equity (1 items)

ItemValueConsolidated / Non-consolidated
Total changes during the period ¥0.2 billion Parent only

Statement of cash flows (23 items)

ItemValueConsolidated / Non-consolidated
Other ¥1.91 million Parent only
Other ¥-3,000 Parent only
Repayments of lease obligations ¥-0.62 million Parent only
Increase decrease in notes and accounts payable trade ¥14.37 million Parent only
Interest expenses paid ¥-1.73 million Parent only
Interest and dividends income received ¥0.78 million Parent only
Decrease (increase) in prepaid expenses ¥-1.60 million Parent only
Interest and dividend income ¥-0.78 million Parent only
Decrease increase in notes and accounts receivable trade ¥-84.22 million Parent only
Subtotal ¥0.3 billion Parent only
Purchase of investment securities ¥-0.88 million Parent only
Interest expenses ¥1.73 million Parent only
Purchase of property plant and equipment ¥-10.69 million Parent only
Decrease in consumption taxes payable ¥12.31 million Parent only
Increase (decrease) in accounts payable-other ¥20.05 million Parent only
Decrease (increase) in inventories ¥-14.11 million Parent only
Income taxes paid ¥-50.48 million Parent only
Depreciation ¥28.92 million Parent only
Purchase of intangible assets ¥-19.73 million Parent only
Increase (decrease) in allowance for doubtful accounts ¥0.10 million Parent only
Increase (decrease) in provision for bonuses ¥8.00 million Parent only
Repayment of long term loans payable ¥-23.68 million Parent only
Increase (decrease) in deposits ¥4.92 million Parent only
Basic indicators
ItemValueConsolidated / Non-consolidatedSource
Net cash provided by (used in) operating activities ¥0.3 billion Parent onlyDisclosed
Number of employees 105 Parent onlyDisclosed
Net assets ¥0.6 billion Parent onlyDisclosed
Net sales ¥2.0 billion Parent onlyDisclosed
Operating income ¥0.3 billion Parent onlyDisclosed
Ordinary income ¥0.3 billion Parent onlyDisclosed
Total assets ¥1.1 billion Parent onlyDisclosed
Operating margin 17.4%Parent onlyCalculated
Net margin Not disclosedNot applicableNot calculated (a required value is not disclosed)
Sales per employee 18863467 yenParent onlyCalculated
Total asset turnover 1.78 timesParent onlyCalculated
Net assets to total assets 57.0%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 17.4%　Operating income ÷ net sales 　＝ ¥0.3 billion ÷ ¥2.0 billion
    Operating income ÷ net sales. The denominator is Net sales (Parent only, Japanese GAAP).
  • Sales per employee 18,863,467 yen　Sales or operating revenue ÷ employees 　＝ ¥2.0 billion ÷ 105 people
    Sales or operating revenue ÷ employees. The denominator is Number of employees (Parent only, Japanese GAAP).
  • Total asset turnover 1.78 times　Sales or operating revenue ÷ total assets 　＝ ¥2.0 billion ÷ ¥1.1 billion
    Sales or operating revenue ÷ total assets. The denominator is Total assets (Parent only, Japanese GAAP).
  • Net assets to total assets 57%　Net assets ÷ total assets 　＝ ¥0.6 billion ÷ ¥1.1 billion
    Net assets ÷ total assets. The denominator is Total assets (Parent only, Japanese GAAP).

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

Year-on-year comparison

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

Earnings and net assets per share over time

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

Return on equity over time

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

Share ownership by holder category

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

Major shareholders

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

Research and development expenses and capital expenditure

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

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 Information and Communication that disclose the item (industries with at least 5 companies only).

People and organisation

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

Workplace information filings

  • Source: processed from Shokuba-labo, the workplace information site of the Ministry of Health, Labour and Welfare. Items the company filed only Shokuba-labo

Audit and disclosure information

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

Data sources and calculation methods

Primary source: the annual securities report of LAYERED Inc. on EDINET, the FSA’s disclosure system (free to read)
Corporate number: 2290001018911 / 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