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Management Solutions

Management Solutions Co.,Ltd

Company highlights

The largest holder on the register is 株式会社ユナイテッドトラスト, at 23.9%.

Key figures

Period Jan 2025 to Dec 2025ConsolidatedJapanese GAAP

RevenueDisclosed ¥23.1B
Operating marginCalculated 11.9%
Net assets to total assetsCalculated 69.2%

Company profile

Securities code 7033 / EDINET code E34142 / Services / Fiscal year end December 31

港区赤坂９丁目７番１号／Capital stock ¥621 million
Address, capital stock, fiscal year end and industry: the FSA’s EDINET code list.

Company details
髙橋 信也 Representative
7/1/2005 Date of incorporation
4 Consolidated subsidiaries

Tables scroll sideways

Disclosed data

Source: Annual Securities Report (Jan 2025 to Dec 2025) · filed 2026-03-24

Profitability ★★★★☆position among all companies 11.9%
Growth (revenue, 4-year average) ★★★★★position among all companies 33.1%
Capital efficiency ★★★★★position among all companies 31.5%

Business activities and revenue composition

Revenue and profit by business segment

Disclosed segments (business divisions used in reporting): one

Revenue and profit

Management Solutions

Period Jan 2025 to Dec 2025Source Annual securities reports

Net sales and operating revenue ¥23.1B　100% Cost of sales ¥13.5B　58% Selling, general and administrative expenses ¥6.8B　30% Operating income ¥2.7B　12%
Amounts by account
GroupAccountAmountConsolidated / Non-consolidated
Selling, general and administrative expenses Salaries and allowances ¥2.0 billion Consolidated
Rents ¥0.5 billion Consolidated
Depreciation ¥0.2 billion Parent only
Directors' compensations ¥0.2 billion Consolidated
Amortization of goodwill ¥89.86 million Consolidated
Advertising expenses ¥73.26 million Consolidated
Retirement benefit expenses ¥57.27 million Consolidated
Profit by stage Gross profit (loss) ¥9.6 billion Consolidated
Operating income ¥2.7 billion Consolidated
Ordinary income ¥2.7 billion Consolidated
Net income ¥1.8 billion Consolidated

Management Solutions

Selling, general and administrative expenses

Period Jan 2025 to Dec 2025Source Annual securities reports

Salaries and allowances ¥2.0 billion (29.2%)29%Rents ¥0.5 billion (7.8%)8%Depreciation ¥0.2 billion (3.2%)Directors' compensations ¥0.2 billion (2.7%)Amortization of goodwill ¥0.1 billion (1.3%)Advertising expenses ¥0.1 billion (1.1%)Other (not itemized) ¥3.7 billion (54.8%)55%¥6.8B
  • Salaries and allowances　¥2.0 billion
  • Rents　¥0.5 billion
  • Depreciation　¥0.2 billion
  • Directors' compensations　¥0.2 billion
  • Amortization of goodwill　¥0.1 billion
  • Advertising expenses　¥0.1 billion
  • Other (not itemized)　¥3.7 billion

Performance, financial position and capital allocation

Finance
69.2% Net assets to total assets Industry median 55.2% FY ending 12/2025 · consolidated / calculated
20.6% Return on assets (ROA)
¥376.43 Net assets per share
¥1.9 billion Free cash flow
¥8.7 billion Total assets
¥0.3 billion Goodwill (the part of the acquisition price above the net assets acquired)
Capital allocation
82.2% Cash conversion Industry median 106.7% FY ending 12/2025 · consolidated / calculated
46.9% Property, plant and equipment purchases relative to depreciation ★★☆☆☆ position among all companies FY ending 12/2025 · consolidated / calculated
63.6% Return to shareholders ★★★★★ position among all companies FY ending 12/2025 · consolidated / calculated

Long-term changes in performance

Period 2016 to 2025Disclosed

Revenue ×15.39 from 2016 to 2025

Management Solutions

Long-term revenue, profit and asset trends

Period 2016 to 2025Source Annual securities reportsDisclosed

Mark on the chart
23 16 8 0 2016 2018 2020 2022 2024 2025 Net sales and operating revenue Ordinary income 2017　Net sales year on year +68.6% 2018　Ordinary income (loss) as a share of revenue +3.2 points 2019　Net sales year on year +33.5% 2020　Net sales year on year +34.2%, Ordinary income (loss) as a share of revenue -7.1 points 2021　Net sales year on year +40.8%, Ordinary income (loss) as a share of revenue +8.8 points 2022　Net sales year on year +63.1%, Ordinary income (loss) as a share of revenue -6.5 points 2023　Net sales year on year +41.1%, Ordinary income (loss) as a share of revenue +7.1 points 23Latest value 2025 23¥ billion 23Highest in the period shown 2024 23¥ billion 1Lowest in the period shown 2016 1¥ billion ¥ billion

Management Solutions

Recent performance trends

Source Annual securities reports

23 16 8 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 2016 to 2025Disclosed

Item20212022202320242025
Net sales ¥7.4B ¥12.0B ¥16.9B ¥23.3B ¥23.1B
Year on year (%) +40.8%◆ +63.1%◆ +41.1%◆ comparison basis not confirmed -0.9%
Ordinary income (loss) ¥0.9B ¥0.7B ¥2.2B ¥2.8B ¥2.7B
Change from prior year +357.9% -20.0% +201.3% comparison basis not confirmed -2.5%
Ordinary income (loss) as a share of Net sales 12.7% 6.2% 13.3% 12.1% 11.9%
Change (percentage points) +8.8 points◆ -6.5 points◆ +7.1 points◆ comparison basis not confirmed -0.2 points

Fiscal periods marked for changes

Earlier fiscal periods (4)
  • 2017Net sales year on year +68.6%
  • 2018Ordinary income (loss) as a share of revenue +3.2 points
  • 2019Net sales year on year +33.5%
  • 2020Net sales year on year +34.2%, Ordinary income (loss) as a share of revenue -7.1 points
  • 2021Net sales year on year +40.8%, Ordinary income (loss) as a share of revenue +8.8 points
  • 2022Net sales year on year +63.1%, Ordinary income (loss) as a share of revenue -6.5 points
  • 2023Net sales year on year +41.1%, Ordinary income (loss) as a share of revenue +7.1 points

Management Solutions

Earnings and net assets per share over time

Unit yenSource Annual securities reports

125 84 42 0 4 years ago 3 years ago 2 years ago Last year This year Earnings per share yen 376 251 125 0 4 years ago 3 years ago 2 years ago Last year This year Net assets per share yen

Management Solutions

Return on equity over time

Unit %Source Annual securities reports

48 32 16 -0 4 years ago 3 years ago 2 years ago Last year This year Return on equity (ROE, %)
Consolidated indicators (15 items)
Item4 years ago3 years ago2 years agoLast yearThis year
Net sales ¥7.4 billion ¥12.0 billion ¥16.9 billion ¥23.3 billion ¥23.1 billion
Ordinary income (loss) ¥0.9 billion ¥0.7 billion ¥2.2 billion ¥2.8 billion ¥2.7 billion
Net income (loss) attributable to owners of parent ¥0.7 billion ¥0.5 billion ¥1.6 billion ¥2.1 billion ¥1.8 billion
Comprehensive income ¥0.7 billion ¥0.6 billion ¥1.6 billion ¥2.1 billion ¥1.8 billion
Net assets ¥2.3 billion ¥2.7 billion ¥4.3 billion ¥5.6 billion ¥6.0 billion
Total assets ¥3.8 billion ¥6.1 billion ¥7.0 billion ¥7.8 billion ¥8.7 billion
Net assets per share 137.38 yen 155.93 yen 253.55 yen 337.73 yen 376.43 yen
Basic earnings (loss) per share 40.85 yen 31.09 yen 97.74 yen 125.3 yen 111.86 yen
Diluted earnings per share 40.65 yen 31.04 yen 97.7 yen Could not be retrieved Could not be retrieved
Equity-to-asset ratio 60.0% 42.7% 59.8% 70.4% 67.7%
Return on equity 35.2% 21.3% 47.7% 42.6% 31.5%
Net cash provided by (used in) operating activities ¥0.9 billion ¥0.2 billion ¥2.3 billion ¥1.3 billion ¥2.3 billion
Net cash provided by (used in) investing activities ¥-80.88 million ¥-0.6 billion ¥-0.4 billion ¥-0.3 billion ¥-0.4 billion
Net cash provided by (used in) financing activities ¥-0.2 billion ¥0.8 billion ¥-1.4 billion ¥-1.0 billion ¥-1.6 billion
Cash and cash equivalents ¥1.8 billion ¥2.2 billion ¥2.6 billion ¥2.7 billion ¥3.0 billion
Parent only indicators (14 items)
Item4 years ago3 years ago2 years agoLast yearThis year
Net sales ¥7.3 billion ¥11.3 billion ¥16.1 billion ¥20.3 billion ¥19.5 billion
Ordinary income (loss) ¥0.9 billion ¥0.7 billion ¥2.3 billion ¥2.8 billion ¥2.5 billion
Net income (loss) ¥0.6 billion ¥0.5 billion ¥1.7 billion ¥2.1 billion ¥1.7 billion
Capital stock ¥0.6 billion ¥0.7 billion ¥0.7 billion ¥0.7 billion ¥0.7 billion
Total number of issued shares (common stock) 16,731,000 shares 16,790,500 shares 16,816,800 shares 16,822,700 shares 16,849,900 shares
Net assets ¥2.2 billion ¥2.5 billion ¥4.2 billion ¥5.5 billion ¥5.9 billion
Total assets ¥3.7 billion ¥5.5 billion ¥6.7 billion ¥7.3 billion ¥7.8 billion
Net assets per share 134.62 yen 153.09 yen 255.01 yen 340.48 yen 372.9 yen
Dividend per share Could not be retrieved 2 yen 18 yen 30 yen 32 yen
Basic earnings (loss) per share 38.99 yen 32.32 yen 102.07 yen 127.19 yen 105.83 yen
Diluted earnings per share 38.8 yen 32.27 yen 102.04 yen Could not be retrieved Could not be retrieved
Equity-to-asset ratio 59.9% 46.1% 63.5% 76.3% 75.4%
Return on equity 34.1% 22.5% 50.0% 43.0% 29.8%
Payout ratio Could not be retrieved 6.2% 17.6% 23.6% 30.2%

Dividend history

Source: reporting company’s key figures, annual securities reports · 4 years (2022 to 2025)Parent-onlyDisclosed

0 periods Consecutive increases (own definition) through FY ending 12/2025
1 periods Consecutive periods with dividends (site definition) through FY ending 12/2025
No comparison with the previous year Dividend growth (year on year)
Fewer than six years Dividend growth (5-year annual rate)
Fiscal yearAnnual dividend per share Of which interimPayout ratio (as reported, parent only) Flag
FY ending 12/2025 ¥32 Could not be retrieved 30.2%
FY ending 12/2024 ¥30 Could not be retrieved 23.6% Fiscal year was not 12 months
FY ending 10/2023 ¥18 Could not be retrieved 17.6%
FY ending 10/2022 ¥2 Could not be retrieved 6.2%

Management Solutions

Dividends per share over time

Unit yenSource Annual securities reports

32 21 11 0 4 years ago 3 years ago 2 years ago Last year This year Dividend per share yen

Shareholder composition

As of 2025-12-31Disclosed

Share ownership by holder category

5,404 Shareholders
11.83% Foreign holders (total) Industry median 3.64%
41.23% Individuals and others Industry median 52.53%

Management Solutions

Unit %Source Annual securities reports

  • Financial institutions15.74%
  • Securities firms8.76%
  • Other corporations22.45%
  • Foreign holders (institutions)11.54%
  • Foreign holders (individuals)0.29%
  • Individuals and others41.23%

Major shareholders

RankShareholderShareholding ratioShares held
1 株式会社ユナイテッドトラスト 23.86% 3,751,870
2 株式会社日本カストディ銀行（信託口） 10.75% 1,689,700
3 髙橋 信也 8.61% 1,354,380
4 日本マスタートラスト信託銀行株式会社（信託口） 5.59% 878,100
5 野村證券株式会社 3.43% 539,659
6 SMBC日興証券株式会社 3.36% 527,564
7 BBH(LUX)FOR FIDELITY FUNDS-PACIFIC POOL（常任代理人 株式会社三菱UFJ銀行） 2.42% 380,600
8 髙橋 美紀 1.91% 300,000
9 JP JPMSE LUX RE BARCLAYS CAPITAL SEC LTD EQ CO（常任代理人 株式会社三菱UFJ銀行） 1.57% 246,600
10 INTERACTIVE BROKERS LLCONE PICKWICK PLAZA GREENWICH、 CONNECTICUT 06830 USA 0.94% 148,200

Research and development expenses and capital expenditure

Source: R&D and capital expenditure sections, annual securities reports · 2 years (2020 to 2025)Disclosed

Not disclosed Research and development
¥96.16 million Capital expenditure 0.4% of revenue (industry median 2.3%)
Fiscal year Capital expenditure
FY ending 12/2025 ¥96.16 million
FY ending 10/2020 ¥0.3 billion

Revenue scale in the same industry

Management Solutions

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 (Jan 2025 to Dec 2025)Parent-onlyDisclosed

1,369 Employees (parent only) Industry median 130
37.4 Average age Industry median 38.8
2.7 years Average length of service Industry median 6.6 years
¥7.02 million Average annual salary Industry median ¥5.89 million
People and organisation
14.2¥ million Sales per employee Industry median 24.2¥ million FY ending 12/2025 · consolidated / calculated
¥1.69 million Operating income per employee
75.0% Wage gap between men and women
21.0% Women in managerial positions
85.2% Men taking childcare leave
Men 2.8 yrs
Women 2.7 yrs Average length of service by gender
Men 1,013
Women 587 Employees by gender

Administrative filings and published information

Workplace information filings

Filed 2026-05-28Disclosed

ItemValue
Employees 1,211

Audit and disclosure information

Annual securities report, year ended 2025-12-31Disclosed

ItemValue
Audit firm 有限責任監査法人トーマツ
Audit fees (this year, total) ¥38.50 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) (27 items)

ItemValueConsolidated / Non-consolidated
Comprehensive income ¥1.8 billion Consolidated
Net cash provided by (used in) operating activities ¥2.3 billion Consolidated
Net sales ¥23.1 billion Consolidated
Net cash provided by (used in) investing activities ¥-0.4 billion Consolidated
Cash and cash equivalents ¥3.0 billion Consolidated
Net assets ¥6.0 billion Consolidated
Ordinary income (loss) ¥2.7 billion Consolidated
Total assets ¥8.7 billion Consolidated
Return on equity 31.5% Consolidated
Equity-to-asset ratio 67.7% Consolidated
Net income (loss) attributable to owners of parent ¥1.8 billion Consolidated
Net cash provided by (used in) financing activities ¥-1.6 billion Consolidated
Basic earnings (loss) per share 111.86 yen Consolidated
Net assets per share 376.43 yen Consolidated
Dividend per share 32 yen Parent only
Net sales ¥19.5 billion Parent only
Net income (loss) ¥1.7 billion Parent only
Total number of issued shares (common stock) 16,849,900 shares Parent only
Net assets ¥5.9 billion Parent only
Ordinary income (loss) ¥2.5 billion Parent only
Total assets ¥7.8 billion Parent only
Return on equity 29.8% Parent only
Equity-to-asset ratio 75.4% Parent only
Capital stock ¥0.7 billion Parent only
Payout ratio 30.2% Parent only
Basic earnings (loss) per share 105.83 yen Parent only
Net assets per share 372.9 yen Parent only

Employees (11 items)

ItemValueConsolidated / Non-consolidated
Number of employees 1,621 people Consolidated
Number of employees 1,621 people Consolidated
Wage gap between men and women (all employees) 75.0% Parent only
Average length of service (years) 2.7 years Parent only
Average annual salary ¥7.02 million Parent only
Average age (years) 37.4 years old Parent only
Number of employees 1,369 people Parent only
Number of employees 1,369 people Parent only
Number of employees 1,369 people Parent only
Wage gap between men and women (regular employees) 75.2% Parent only
Wage gap between men and women (non-regular employees) 119.2% Parent only

Shares (10 items)

ItemValueConsolidated / Non-consolidated
Number of shares held 9,816,673 shares Consolidated
Total number of shares held treasury shares etc 1,127,800 shares Consolidated
Number of issues whose number of shares decreased shares not listed investment shares held for purposes other than pure investment reporting company 1 issues Consolidated
Total sale amount for decreased shares shares not listed investment shares held for purposes other than pure investment reporting company ¥6.00 million Consolidated
Number of shares 16,849,900 shares Consolidated
Shareholding ratio treasury shares etc 6.7% Consolidated
Shareholding ratio 62.4% Consolidated
Number of shares held in own name treasury shares etc 1,127,800 shares Consolidated
Number of voting rights 157,092 units Consolidated
Total shareholder return 102.7% Parent only

Other disclosed items (4 items)

ItemValueConsolidated / Non-consolidated
Number of consolidated subsidiaries 4 companies Consolidated
Rate of male employees taking childcare leave (all employees) 85.2% Parent only
Total return on the share price index 243.9% Parent only
Ratio of female employees in managerial positions 21.0% Parent only

Property and facilities (1 items)

ItemValueConsolidated / Non-consolidated
Capital expenditures ¥96.16 million Consolidated

Audit (2 items)

ItemValueConsolidated / Non-consolidated
Fees for audit and attestation services - reporting company ¥38.50 million Consolidated
Fees for audit and attestation services - total ¥38.50 million Consolidated

Balance sheet (87 items)

ItemValueConsolidated / Non-consolidated
Other ¥59.56 million Consolidated
Other ¥95.00 million Consolidated
Other ¥0.2 billion Consolidated
Goodwill ¥0.3 billion Consolidated
Goodwill ¥0.3 billion Consolidated
Software ¥0.2 billion Consolidated
Software in progress ¥9.50 million Consolidated
Retained earnings ¥6.4 billion Consolidated
Non-current liabilities ¥0.2 billion Consolidated
Non-current assets ¥1.8 billion Consolidated
Accounts receivable - trade ¥3.6 billion Consolidated
Contract liabilities ¥14.93 million Consolidated
Tools, furniture and fixtures ¥0.1 billion Consolidated
Buildings, net ¥0.4 billion Consolidated
Investments and other assets ¥0.6 billion Consolidated
Lease and guarantee deposits ¥0.4 billion Consolidated
Property, plant and equipment ¥0.5 billion Consolidated
Income taxes payable ¥0.6 billion Consolidated
Accrued consumption taxes ¥0.4 billion Consolidated
Accrued expenses ¥0.7 billion Consolidated
Accounts payable - other ¥0.2 billion Consolidated
Shareholders' equity ¥5.9 billion Consolidated
Current liabilities ¥2.5 billion Consolidated
Current assets ¥6.9 billion Consolidated
Accumulated depreciation ¥-0.5 billion Consolidated
Foreign currency translation adjustment ¥42.48 million Consolidated
Intangible assets ¥0.7 billion Consolidated
Cash and cash equivalents ¥3.0 billion Consolidated
Cash and deposits ¥3.1 billion Consolidated
Short-term loans payable ¥0.2 billion Consolidated
Net assets ¥6.0 billion Consolidated
Net assets ¥6.0 billion Consolidated
Total assets ¥8.7 billion Consolidated
Deferred tax liabilities ¥87.21 million Consolidated
Deferred tax assets ¥89.82 million Consolidated
Treasury stock ¥-1.8 billion Consolidated
Valuation and translation adjustments ¥42.48 million Consolidated
Liabilities ¥2.7 billion Consolidated
Liabilities and net assets ¥8.7 billion Consolidated
Accounts payable - trade ¥0.3 billion Consolidated
Capital surplus ¥0.6 billion Consolidated
Capital stock ¥0.7 billion Consolidated
Long-term loans payable ¥98.24 million Consolidated
Long-term prepaid expenses ¥21.26 million Consolidated
Non-controlling interests ¥0.1 billion Consolidated
Current portion of long-term loans payable ¥25.06 million Consolidated
Other ¥56.55 million Parent only
Other ¥0.21 million Parent only
Other ¥99.47 million Parent only
Other capital surplus ¥12.00 million Parent only
Software ¥0.2 billion Parent only
Software in progress ¥9.50 million Parent only
Retained earnings ¥6.4 billion Parent only
Prepaid expenses ¥0.1 billion Parent only
Non-current assets ¥2.1 billion Parent only
Accounts receivable - trade ¥3.1 billion Parent only
Contract liabilities ¥14.93 million Parent only
Tools, furniture and fixtures ¥99.39 million Parent only
Buildings, net ¥0.4 billion Parent only
Investments and other assets ¥1.4 billion Parent only
Lease and guarantee deposits ¥0.4 billion Parent only
Property, plant and equipment ¥0.5 billion Parent only
Income taxes payable ¥0.6 billion Parent only
Accrued consumption taxes ¥0.3 billion Parent only
Accrued expenses ¥0.6 billion Parent only
Accounts payable - other ¥0.2 billion Parent only
Shareholders' equity ¥5.9 billion Parent only
Current liabilities ¥1.9 billion Parent only
Current assets ¥5.7 billion Parent only
Intangible assets ¥0.2 billion Parent only
Cash and deposits ¥2.3 billion Parent only
Net assets ¥5.9 billion Parent only
Net assets ¥5.9 billion Parent only
Total assets ¥7.8 billion Parent only
Deferred tax assets ¥83.84 million Parent only
Retained earnings brought forward ¥6.4 billion Parent only
Treasury stock ¥-1.8 billion Parent only
Liabilities ¥1.9 billion Parent only
Liabilities and net assets ¥7.8 billion Parent only
Accounts payable - trade ¥0.1 billion Parent only
Capital surplus ¥0.6 billion Parent only
Legal capital surplus ¥0.6 billion Parent only
Capital stock ¥0.7 billion Parent only
Long-term prepaid expenses ¥21.16 million Parent only
Investments in capital of subsidiaries and affiliates ¥0.2 billion Parent only
Shares of subsidiaries and associates ¥0.7 billion Parent only
Deposits received ¥59.66 million Parent only

Accounts unique to this company (9 items)

ItemValueConsolidated / Non-consolidated
Revenue ¥0.3 billion Consolidated
Revenue ¥88.78 million Consolidated
Revenue ¥88.78 million Consolidated
Revenue ¥49.71 million Consolidated
Revenue ¥88.78 million Consolidated
Revenue ¥1.2 billion Consolidated
Revenue ¥88.78 million Parent only
Revenue ¥88.78 million Parent only
Revenue ¥1.1 billion Parent only

Statement of income (82 items)

ItemValueConsolidated / Non-consolidated
Other ¥3.06 million Consolidated
Other ¥2.12 million Consolidated
Other comprehensive income ¥4.47 million Consolidated
Amortization of goodwill ¥89.86 million Consolidated
Amortization of goodwill ¥89.86 million Consolidated
Cancellation refund ¥0.01 million Consolidated
Dividends from surplus ¥-0.5 billion Consolidated
Subsidy income ¥10.60 million Consolidated
Comprehensive income ¥1.8 billion Consolidated
Interest income ¥6.79 million Consolidated
Rent income ¥0.55 million Consolidated
Dividend income ¥0.07 million Consolidated
Settlement income ¥5.33 million Consolidated
Operating income ¥2.7 billion Consolidated
Non-operating income ¥27.08 million Consolidated
Non-operating expenses ¥27.98 million Consolidated
Net cash provided by (used in) operating activities ¥2.3 billion Consolidated
Loss on retirement of non-current assets ¥12.25 million Consolidated
Rents ¥0.5 billion Consolidated
Cost of sales ¥13.5 billion Consolidated
Gross profit (loss) ¥9.6 billion Consolidated
Net sales ¥23.1 billion Consolidated
Advertising expenses ¥73.26 million Consolidated
Net income ¥1.8 billion Consolidated
Net income ¥1.8 billion Consolidated
Net income (loss) ¥1.8 billion Consolidated
Net income (loss) ¥1.8 billion Consolidated
Directors' compensations ¥0.2 billion Consolidated
Gain on sales of investment securities ¥6.00 million Consolidated
Net cash provided by (used in) investing activities ¥-0.4 billion Consolidated
Interest expenses ¥8.20 million Consolidated
Issuance of new shares ¥48.80 million Consolidated
Income taxes - current ¥0.8 billion Consolidated
Income taxes ¥0.8 billion Consolidated
Income taxes - deferred ¥-14.41 million Consolidated
Foreign exchange losses ¥0.09 million Consolidated
Foreign currency translation adjustment net of tax ¥4.47 million Consolidated
Extraordinary loss ¥88.78 million Consolidated
Effect of exchange rate change on cash and cash equivalents ¥5.01 million Consolidated
Net increase (decrease) in cash and cash equivalents ¥0.3 billion Consolidated
Income (loss) before income taxes ¥2.7 billion Consolidated
Income (loss) before income taxes ¥2.7 billion Consolidated
Ordinary income ¥2.7 billion Consolidated
Salaries and allowances ¥2.0 billion Consolidated
Purchase of treasury stock ¥-0.9 billion Consolidated
Comprehensive income attributable to owners of parent ¥1.8 billion Consolidated
Net cash provided by (used in) financing activities ¥-1.6 billion Consolidated
Selling, general and administrative expenses ¥6.8 billion Consolidated
Retirement benefit expenses ¥57.27 million Consolidated
Comprehensive income attributable to non-controlling interests ¥20.27 million Consolidated
Net income (loss) attributable to non-controlling interests ¥19.14 million Consolidated
Other ¥2.60 million Parent only
Other ¥2.11 million Parent only
Dividends from surplus ¥-0.5 billion Parent only
Interest income ¥5.60 million Parent only
Settlement income ¥5.33 million Parent only
Operating income ¥2.5 billion Parent only
Non-operating income ¥36.54 million Parent only
Non-operating expenses ¥25.60 million Parent only
Loss on retirement of non-current assets ¥12.25 million Parent only
Rents ¥0.5 billion Parent only
Cost of sales ¥10.8 billion Parent only
Gross profit (loss) ¥8.6 billion Parent only
Net sales ¥19.5 billion Parent only
Advertising expenses ¥64.92 million Parent only
Net income (loss) ¥1.7 billion Parent only
Net income (loss) ¥1.7 billion Parent only
Directors' compensations ¥0.1 billion Parent only
Gain on sales of investment securities ¥6.00 million Parent only
Interest expenses ¥5.91 million Parent only
Issuance of new shares ¥48.80 million Parent only
Income taxes - current ¥0.8 billion Parent only
Income taxes ¥0.8 billion Parent only
Income taxes - deferred ¥-3.68 million Parent only
Depreciation ¥0.2 billion Parent only
Extraordinary loss ¥88.78 million Parent only
Income (loss) before income taxes ¥2.5 billion Parent only
Consulting fee income ¥22.34 million Parent only
Ordinary income ¥2.5 billion Parent only
Salaries and allowances ¥1.8 billion Parent only
Purchase of treasury stock ¥-0.9 billion Parent only
Selling, general and administrative expenses ¥6.1 billion Parent only

Statement of changes in equity (3 items)

ItemValueConsolidated / Non-consolidated
Total changes during the period ¥0.4 billion Consolidated
Net changes in items other than shareholders' equity ¥23.61 million Consolidated
Total changes during the period ¥0.3 billion Parent only

Statement of cash flows (32 items)

ItemValueConsolidated / Non-consolidated
Other ¥82.32 million Consolidated
Increase (decrease) in other current liabilities ¥49.82 million Consolidated
Decrease (increase) in other current assets ¥-36.50 million Consolidated
Amortization of goodwill ¥89.86 million Consolidated
Increase decrease in notes and accounts payable trade ¥-18.17 million Consolidated
Interest expenses paid ¥-8.88 million Consolidated
Interest and dividends income received ¥4.23 million Consolidated
Interest and dividend income ¥-6.86 million Consolidated
Payments for transfer of business ¥-0.2 billion Consolidated
Loss on retirement of non-current assets ¥12.25 million Consolidated
Decrease increase in notes and accounts receivable trade ¥-0.6 billion Consolidated
Proceeds from withdrawal of time deposits ¥45.55 million Consolidated
Payments into time deposits ¥-86.95 million Consolidated
Subtotal ¥2.6 billion Consolidated
Proceeds from sales of investment securities ¥6.00 million Consolidated
Loss (gain) on sales of long-term investment securities ¥-6.00 million Consolidated
Interest expenses ¥8.20 million Consolidated
Proceeds from collection of lease and guarantee deposits ¥9.26 million Consolidated
Payments for lease and guarantee deposits ¥-4.17 million Consolidated
Purchase of property plant and equipment ¥-0.1 billion Consolidated
Decrease in consumption taxes payable ¥20.54 million Consolidated
Increase/(decrease) in accounts payable - expenses ¥-16.40 million Consolidated
Increase (decrease) in accounts payable-other ¥13.71 million Consolidated
Income taxes paid ¥-0.4 billion Consolidated
Depreciation ¥0.3 billion Consolidated
Purchase of intangible assets ¥-52.87 million Consolidated
Decrease/increase in short-term loans payable ¥-0.2 billion Consolidated
Regarding purchase of treasury stock ¥-0.9 billion Consolidated
Payments for asset retirement obligations ¥-1.95 million Consolidated
Dividends ¥-0.5 billion Consolidated
Proceeds from long term loans payable ¥50.00 million Consolidated
Repayment of long term loans payable ¥-27.24 million Consolidated
Basic indicators
ItemValueConsolidated / Non-consolidatedSource
Net cash provided by (used in) operating activities ¥2.3 billion ConsolidatedDisclosed
Dividend per share 32 Parent onlyDisclosed
Number of employees 1,621 ConsolidatedDisclosed
Net assets ¥6.0 billion ConsolidatedDisclosed
Net sales ¥23.1 billion ConsolidatedDisclosed
Operating income ¥2.7 billion ConsolidatedDisclosed
Ordinary income ¥2.7 billion ConsolidatedDisclosed
Net income ¥1.8 billion ConsolidatedDisclosed
Total assets ¥8.7 billion ConsolidatedDisclosed
Operating margin 11.9%ConsolidatedCalculated
Net margin 7.8%ConsolidatedCalculated
Sales per employee 14229991 yenConsolidatedCalculated
Total asset turnover 2.64 timesConsolidatedCalculated
Net assets to total assets 69.2%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 11.9%　Operating income ÷ net sales 　＝ ¥2.7 billion ÷ ¥23.1 billion
    Operating income ÷ net sales. The denominator is Net sales (Consolidated, Japanese GAAP).
  • Net margin 7.8%　Net income ÷ net sales 　＝ ¥1.8 billion ÷ ¥23.1 billion
    Net income ÷ net sales. The denominator is Net sales (Consolidated, Japanese GAAP).
  • Sales per employee 14,229,991 yen　Sales or operating revenue ÷ employees 　＝ ¥23.1 billion ÷ 1,621 people
    Sales or operating revenue ÷ employees. The denominator is Number of employees (Consolidated, Japanese GAAP).
  • Total asset turnover 2.64 times　Sales or operating revenue ÷ total assets 　＝ ¥23.1 billion ÷ ¥8.7 billion
    Sales or operating revenue ÷ total assets. The denominator is Total assets (Consolidated, Japanese GAAP).
  • Net assets to total assets 69.2%　Net assets ÷ total assets 　＝ ¥6.0 billion ÷ ¥8.7 billion
    Net assets ÷ total assets. The denominator is Total assets (Consolidated, Japanese GAAP).

Company details

  • Representative　Chairman and President, Representative Director, gBizINFO
  • Date of incorporation　gBizINFO · 21 years since incorporation
  • 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
  • Goodwill (the part of the acquisition price above the net assets acquired)　5% of net 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 ¥0.1 billion, over depreciation ¥0.3 billion
  • Return to shareholders　(dividends paid + purchase of treasury stock) ÷ net cash provided by operating activities。Dividends paid ¥0.5 billion + purchase of treasury stock ¥0.9 billion, over operating cash flow ¥2.3 billion

Long-term changes in performance

  • Revenue　Disclosed value for 2025 ÷ disclosed value for 2016

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. 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: 1,621 (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)
  • Men taking childcare leave　Reporting company (parent only)
  • Average length of service by gender　gBizINFO, covering 正社員
  • Employees by gender　gBizINFO

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 Management Solutions Co.,Ltd on EDINET, the FSA’s disclosure system (free to read)
Corporate number: 9010401062357 / 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