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ａｎｄｆａｃｔｏｒｙ

ａｎｄ　ｆａｃｔｏｒｙ株式会社

Company highlights

The largest segment by revenue is APP Business, at 96.3% of the total.

Key figures

Period Sep 2024 to Aug 2025ConsolidatedJapanese GAAP

RevenueDisclosed ¥3.2B
Operating marginCalculated -8.4%
Net assets to total assetsCalculated 44.2%

Company profile

Securities code 7035 / EDINET code E34238 / Services / Fiscal year end August 31

目黒区青葉台三丁目６番２８号／Capital stock ¥70 million
Address, capital stock, fiscal year end and industry: the FSA’s EDINET code list.

Official website: http://andfactory.co.jp/
Official website: gBizINFO (Ministry of Economy, Trade and Industry).

Company details
青木 倫治 Representative
1 Consolidated subsidiaries

Tables scroll sideways

Disclosed data

Source: Annual Securities Report (Sep 2024 to Aug 2025) · filed 2025-11-25

Profitability ★☆☆☆☆position among all companies -8.4%
Growth (revenue, 4-year average) ★☆☆☆☆position among all companies 0.5%
Capital efficiency Could not be retrieved

Business activities and revenue composition

ａｎｄｆａｃｔｏｒｙ

Revenue and profit by business segment

Period Sep 2024 to Aug 2025Source Annual securities reportsConsolidated・Disclosed

SalesProfit APP Busines…APP Business Sales 96.3% 96% Profit 68.2% 68% RET Busines…RET Business Sales 3.7% 4% Profit 31.8% 32%
BusinessNet sales to external customers Operating income
This yearShare This yearShareMargin
APP Business ¥3.1 billion 96.3% ¥59.93 million 68.2% 2.0%
RET Business ¥0.1 billion 3.7% ¥28.00 million 31.8% 23.5%
Total of the businesses ¥3.2 billion100.0% ¥87.92 million 100.0%

Revenue and profit

ａｎｄｆａｃｔｏｒｙ

Period Sep 2024 to Aug 2025Source Annual securities reports

Net sales and operating revenue ¥3.2B　100% Cost of sales ¥1.8B　57% Selling, general and administrative expenses ¥1.7B　52% Operating income ¥-0.3B　8%
Amounts by account
GroupAccountAmountConsolidated / Non-consolidated
Selling, general and administrative expenses Advertising expenses ¥0.8 billion Consolidated
Salaries and allowances ¥0.3 billion Consolidated
Commission fees ¥0.2 billion Consolidated
Provision for shareholder benefit program ¥44.74 million Consolidated
Provision of allowance for doubtful accounts ¥13.15 million Consolidated
Depreciation ¥10.17 million Parent only
Provision for bonuses ¥0.55 million Consolidated
Profit by stage Gross profit (loss) ¥1.4 billion Consolidated
Net income ¥-0.3 billion Consolidated
Operating income ¥-0.3 billion Consolidated
Ordinary income ¥-0.3 billion Consolidated

ａｎｄｆａｃｔｏｒｙ

Selling, general and administrative expenses

Period Sep 2024 to Aug 2025Source Annual securities reports

Advertising expenses ¥0.8 billion (48.3%)48%Salaries and allowances ¥0.3 billion (15.3%)15%Commission fees ¥0.2 billion (11.7%)12%Provision for shareholder benefit program ¥0.0 billion (2.7%)Provision of allowance for doubtful accounts ¥0.0 billion (0.8%)Depreciation ¥0.0 billion (0.6%)Other (not itemized) ¥0.3 billion (20.6%)21%¥1.7B
  • Advertising expenses　¥0.8 billion
  • Salaries and allowances　¥0.3 billion
  • Commission fees　¥0.2 billion
  • Provision for shareholder benefit program　¥0.0 billion
  • Provision of allowance for doubtful accounts　¥0.0 billion
  • Depreciation　¥0.0 billion
  • Other (not itemized)　¥0.3 billion

Performance, financial position and capital allocation

Finance
44.2% Net assets to total assets Industry median 55.2% FY ending 8/2025 · consolidated / calculated
-16.1% Return on assets (ROA)
¥78.79 Net assets per share
¥-0.6 billion Free cash flow
¥2.0 billion Total assets
¥38.88 million Goodwill (the part of the acquisition price above the net assets acquired)
Capital allocation
-3.3% Increase in working capital ★☆☆☆☆ position among all companies FY ending 8/2025 · consolidated / calculated
103.7% Property, plant and equipment purchases relative to depreciation ★★★☆☆ position among all companies FY ending 8/2025 · consolidated / calculated
5.1% Investment securities to net assets ★★☆☆☆ position among all companies FY ending 8/2025 · consolidated / calculated

Long-term changes in performance

Period 2016 to 2025Disclosed

Revenue ×8.63 from 2016 to 2025

ａｎｄｆａｃｔｏｒｙ

Long-term revenue, profit and asset trends

Period 2016 to 2025Source Annual securities reportsDisclosed

Mark on the chart
5 3 1 -0 2016 2018 2020 2022 2024 2025 Net sales and operating revenue Ordinary income 2018　Net sales year on year +178.3%, Ordinary income (loss) as a share of revenue -13.6 points 2019　Net sales year on year +104.4%, Ordinary income (loss) as a share of revenue -6.5 points 2020　Net sales year on year -24.8%, Ordinary income (loss) as a share of revenue -21.2 points, Ordinary income (loss) profit to loss 2022　Ordinary income (loss) as a share of revenue +2.8 points 2023　Ordinary income (loss) as a share of revenue +8.9 points, Ordinary income (loss) loss to profit 2024　Net sales year on year +68.7%, Ordinary income (loss) as a share of revenue -10.7 points, Ordinary income (loss) profit to loss 3Latest value 2025 3¥ billion 5Highest in the period shown 2024 5¥ billion 0Lowest in the period shown 2016 0¥ billion ¥ billion

Recent performance trends

Year-on-year comparison

Period 2016 to 2025Disclosed

Item20212022202320242025
Net sales ¥3.0B ¥2.8B ¥3.0B ¥5.0B ¥3.2B
Year on year (%) +3.3% -6.9% +5.1% +68.7%◆ comparison basis not confirmed
Ordinary income (loss) -¥0.2B -¥0.1B ¥0.1B -¥0.3B -¥0.3B
Change from prior year 0.92x 0.60x loss to profit◆ profit to loss◆ comparison basis not confirmed
Ordinary income (loss) as a share of Net sales -7.9% -5.1% 3.8% -6.9% -8.3%
Change (percentage points) +0.9 points +2.8 points◆ +8.9 points◆ -10.7 points◆ comparison basis not confirmed

Fiscal periods marked for changes

Earlier fiscal periods (3)
  • 2018Net sales year on year +178.3%, Ordinary income (loss) as a share of revenue -13.6 points
  • 2019Net sales year on year +104.4%, Ordinary income (loss) as a share of revenue -6.5 points
  • 2020Net sales year on year -24.8%, Ordinary income (loss) as a share of revenue -21.2 points, Ordinary income (loss) profit to loss
  • 2022Ordinary income (loss) as a share of revenue +2.8 points
  • 2023Ordinary income (loss) as a share of revenue +8.9 points, Ordinary income (loss) loss to profit
  • 2024Net sales year on year +68.7%, Ordinary income (loss) as a share of revenue -10.7 points, Ordinary income (loss) profit to loss
Consolidated indicators (13 items)
Item4 years ago3 years ago2 years agoLast yearThis year
Net sales Could not be retrieved Could not be retrieved Could not be retrieved Could not be retrieved ¥3.2 billion
Ordinary income (loss) Could not be retrieved Could not be retrieved Could not be retrieved Could not be retrieved ¥-0.3 billion
Net income (loss) attributable to owners of parent Could not be retrieved Could not be retrieved Could not be retrieved Could not be retrieved ¥-0.3 billion
Comprehensive income Could not be retrieved Could not be retrieved Could not be retrieved Could not be retrieved ¥-0.3 billion
Net assets Could not be retrieved Could not be retrieved Could not be retrieved Could not be retrieved ¥0.9 billion
Total assets Could not be retrieved Could not be retrieved Could not be retrieved Could not be retrieved ¥2.0 billion
Net assets per share Could not be retrieved Could not be retrieved Could not be retrieved Could not be retrieved 78.79 yen
Basic earnings (loss) per share Could not be retrieved Could not be retrieved Could not be retrieved Could not be retrieved -28.95 yen
Equity-to-asset ratio Could not be retrieved Could not be retrieved Could not be retrieved Could not be retrieved 43.9%
Net cash provided by (used in) operating activities Could not be retrieved Could not be retrieved Could not be retrieved Could not be retrieved ¥-0.4 billion
Net cash provided by (used in) investing activities Could not be retrieved Could not be retrieved Could not be retrieved Could not be retrieved ¥-0.1 billion
Net cash provided by (used in) financing activities Could not be retrieved Could not be retrieved Could not be retrieved Could not be retrieved ¥-0.2 billion
Cash and cash equivalents Could not be retrieved Could not be retrieved Could not be retrieved Could not be retrieved ¥0.9 billion
Parent only indicators (16 items)
Item4 years ago3 years ago2 years agoLast yearThis year
Net sales ¥3.0 billion ¥2.8 billion ¥3.0 billion ¥5.0 billion ¥3.1 billion
Ordinary income (loss) ¥-0.2 billion ¥-0.1 billion ¥0.1 billion ¥-0.3 billion ¥-0.3 billion
Net income (loss) ¥-0.6 billion ¥-0.4 billion ¥79.67 million ¥88.94 million ¥-0.3 billion
Capital stock ¥0.5 billion ¥0.6 billion ¥0.8 billion ¥0.8 billion ¥0.8 billion
Total number of issued shares (common stock) 9,827,120 shares 9,853,520 shares 11,261,970 shares 11,261,970 shares 11,261,970 shares
Net assets ¥0.9 billion ¥0.5 billion ¥1.1 billion ¥1.2 billion ¥0.9 billion
Total assets ¥5.4 billion ¥4.9 billion ¥5.3 billion ¥2.6 billion ¥2.0 billion
Net assets per share 90.28 yen 54.91 yen 99.51 yen 107.41 yen 79.01 yen
Basic earnings (loss) per share -57.13 yen -35.57 yen 7.25 yen 7.9 yen -28.73 yen
Diluted earnings per share Could not be retrieved Could not be retrieved 7.25 yen 7.9 yen Could not be retrieved
Equity-to-asset ratio 16.5% 11.1% 21.2% 46.0% 45.2%
Return on equity Could not be retrieved Could not be retrieved 9.6% 7.6% Could not be retrieved
Net cash provided by (used in) operating activities ¥-0.1 billion ¥-32.06 million ¥-71.01 million ¥1.8 billion Could not be retrieved
Net cash provided by (used in) investing activities ¥-79.71 million ¥69.40 million ¥0.1 billion ¥1.7 billion Could not be retrieved
Net cash provided by (used in) financing activities ¥-55.76 million ¥-0.3 billion ¥0.4 billion ¥-2.9 billion Could not be retrieved
Cash and cash equivalents ¥0.8 billion ¥0.5 billion ¥0.9 billion ¥1.6 billion Could not be retrieved

Shareholder composition

As of 2025-08-31Disclosed

Share ownership by holder category

3,383 Shareholders
1.54% Foreign holders (total) Industry median 3.64%
66.21% Individuals and others Industry median 52.53%

ａｎｄｆａｃｔｏｒｙ

Unit %Source Annual securities reports

  • Financial institutions0.11%
  • Securities firms1.50%
  • Other corporations30.63%
  • Foreign holders (institutions)1.41%
  • Foreign holders (individuals)0.13%
  • Individuals and others66.21%

Major shareholders

RankShareholderShareholding ratioShares held
1 小原 崇幹 21.29% 2,397,348
2 株式会社セプテーニ・ホールディングス 21.29% 2,397,348
3 青木 倫治 4.56% 513,973
4 株式会社スクウェア・エニックス 3.37% 379,784
5 竹鼻 周 2.52% 284,236
6 株式会社小学館 1.72% 193,627
7 株式会社集英社 1.72% 193,627
8 株式会社白泉社 1.72% 193,627
9 株式会社SBI証券 0.78% 87,341
10 飯村 洋平 0.65% 72,900

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
¥69.25 million Capital expenditure 2.2% of revenue (industry median 2.3%)
Fiscal year Capital expenditure
FY ending 8/2025 ¥69.25 million
FY ending 8/2020 ¥0.1 billion

Revenue scale in the same industry

ａｎｄｆａｃｔｏｒｙ

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 (Sep 2024 to Aug 2025)Parent-onlyDisclosed

128 Employees (parent only) Industry median 130
34.7 Average age Industry median 38.8
4.0 years Average length of service Industry median 6.6 years
¥6.10 million Average annual salary Industry median ¥5.89 million
People and organisation
24.5¥ million Sales per employee Industry median 24.2¥ million FY ending 8/2025 · consolidated / calculated
¥-2.06 million Operating income per employee
30 Average temporary staff

Administrative filings and published information

Workplace information filings

Filed 2026-06-25Disclosed

ItemValue
Employees 131

Audit and disclosure information

Annual securities report, year ended 2025-08-31Disclosed

ItemValue
Audit firm ForvisMazarsJapan有限責任監査法人
Audit fees (this year, total) ¥28.30 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) (23 items)

ItemValueConsolidated / Non-consolidated
Comprehensive income ¥-0.3 billion Consolidated
Net cash provided by (used in) operating activities ¥-0.4 billion Consolidated
Net sales ¥3.2 billion Consolidated
Net cash provided by (used in) investing activities ¥-0.1 billion Consolidated
Cash and cash equivalents ¥0.9 billion Consolidated
Net assets ¥0.9 billion Consolidated
Ordinary income (loss) ¥-0.3 billion Consolidated
Total assets ¥2.0 billion Consolidated
Equity-to-asset ratio 43.9% Consolidated
Net income (loss) attributable to owners of parent ¥-0.3 billion Consolidated
Net cash provided by (used in) financing activities ¥-0.2 billion Consolidated
Basic earnings (loss) per share -28.95 yen Consolidated
Net assets per share 78.79 yen Consolidated
Net sales ¥3.1 billion Parent only
Net income (loss) ¥-0.3 billion Parent only
Total number of issued shares (common stock) 11,261,970 shares Parent only
Net assets ¥0.9 billion Parent only
Ordinary income (loss) ¥-0.3 billion Parent only
Total assets ¥2.0 billion Parent only
Equity-to-asset ratio 45.2% Parent only
Capital stock ¥0.8 billion Parent only
Basic earnings (loss) per share -28.73 yen Parent only
Net assets per share 79.01 yen Parent only

Employees (8 items)

ItemValueConsolidated / Non-consolidated
Number of employees 131 people Consolidated
Number of employees 131 people Consolidated
Average length of service (years) 4 years Parent only
Average annual salary ¥6.10 million Parent only
Average age (years) 34.7 years old Parent only
Number of employees 128 people Parent only
Number of employees 128 people Parent only
Number of employees 128 people Parent only

Other disclosed items (7 items)

ItemValueConsolidated / Non-consolidated
Average number of temporary employees 30 people Consolidated
Average number of temporary employees 30 people Consolidated
Number of consolidated subsidiaries 1 companies Consolidated
Average number of temporary employees 19 people Parent only
Average number of temporary employees 19 people Parent only
Average number of temporary employees 19 people Parent only
Total return on the share price index 214.3% Parent only

Shares (12 items)

ItemValueConsolidated / Non-consolidated
Number of shares held 6,713,811 shares Consolidated
Total number of shares held treasury shares etc 200 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 ¥20.00 million Consolidated
Number of shares 11,261,970 shares Consolidated
Shareholding ratio treasury shares etc 0.0% Consolidated
Shareholding ratio 59.6% Consolidated
Number of shares held in own name treasury shares etc 200 shares Consolidated
Number of voting rights 112,579 units Consolidated
Carrying amount on the balance sheet ¥45.38 million Consolidated
Number of issues 6 issues Consolidated
Total shareholder return 27.9% Parent only

Property and facilities (1 items)

ItemValueConsolidated / Non-consolidated
Capital expenditures ¥69.25 million Consolidated

Audit (2 items)

ItemValueConsolidated / Non-consolidated
Fees for audit and attestation services - reporting company ¥28.30 million Consolidated
Fees for audit and attestation services - total ¥28.30 million Consolidated

Balance sheet (105 items)

ItemValueConsolidated / Non-consolidated
Other ¥13.49 million Consolidated
Other ¥79.79 million Consolidated
Other ¥44.19 million Consolidated
Valuation difference on available-for-sale securities ¥3.76 million Consolidated
Goodwill ¥38.88 million Consolidated
Goodwill ¥38.88 million Consolidated
Software ¥18.95 million Consolidated
Software in progress ¥0.17 million Consolidated
Work in process ¥17.85 million Consolidated
Retained earnings ¥-0.7 billion Consolidated
Merchandise ¥1.74 million Consolidated
Non-current liabilities ¥0.2 billion Consolidated
Non-current assets ¥0.2 billion Consolidated
Accounts receivable - trade ¥0.5 billion Consolidated
Tools, furniture and fixtures ¥60.32 million Consolidated
Buildings ¥6.69 million Consolidated
Investments and other assets ¥0.1 billion Consolidated
Investment securities ¥45.83 million Consolidated
Lease and guarantee deposits ¥41.59 million Consolidated
Subscription rights to shares ¥4.14 million Consolidated
Property, plant and equipment ¥0.66 million Consolidated
Accounts receivable - other ¥0.1 billion Consolidated
Consumption taxes receivable ¥0.1 billion Consolidated
Income taxes payable ¥10.00 million Consolidated
Accounts payable - other ¥0.5 billion Consolidated
Provision for shareholder benefit program ¥35.98 million Consolidated
Shareholders' equity ¥0.9 billion Consolidated
Current liabilities ¥0.9 billion Consolidated
Current assets ¥1.8 billion Consolidated
Accumulated depreciation ¥-66.34 million Consolidated
Intangible assets ¥58.00 million Consolidated
Cash and cash equivalents ¥0.9 billion Consolidated
Cash and deposits ¥0.9 billion Consolidated
Short-term loans payable ¥90.00 million Consolidated
Short-term loans receivable with resale agreement ¥6.60 million Consolidated
Advances paid ¥0.2 billion Consolidated
Net assets ¥0.9 billion Consolidated
Net assets ¥0.9 billion Consolidated
Total assets ¥2.0 billion Consolidated
Deferred tax liabilities ¥1.66 million Consolidated
Treasury stock ¥-0.58 million Consolidated
Valuation and translation adjustments ¥3.76 million Consolidated
Liabilities ¥1.1 billion Consolidated
Liabilities and net assets ¥2.0 billion Consolidated
Accounts payable - trade ¥0.2 billion Consolidated
Allowance for doubtful accounts ¥-32.82 million Consolidated
Capital surplus ¥0.8 billion Consolidated
Capital stock ¥0.8 billion Consolidated
Provision for bonuses ¥1.27 million Consolidated
Long-term loans payable ¥0.2 billion Consolidated
Long-term loans receivable ¥20.40 million Consolidated
Non-controlling interests ¥1.40 million Consolidated
Current portion of long-term loans payable ¥31.12 million Consolidated
Other ¥13.01 million Parent only
Other ¥78.41 million Parent only
Other ¥43.74 million Parent only
Valuation difference on available-for-sale securities ¥3.76 million Parent only
Software ¥18.95 million Parent only
Software in progress ¥0.17 million Parent only
Work in process ¥0.87 million Parent only
Retained earnings ¥-0.7 billion Parent only
Merchandise ¥1.74 million Parent only
Non-current liabilities ¥0.2 billion Parent only
Non-current assets ¥0.2 billion Parent only
Accounts receivable - trade ¥0.5 billion Parent only
Tools, furniture and fixtures ¥59.75 million Parent only
Buildings ¥6.69 million Parent only
Investments and other assets ¥0.2 billion Parent only
Investment securities ¥45.83 million Parent only
Lease and guarantee deposits ¥41.59 million Parent only
Subscription rights to shares ¥4.14 million Parent only
Property, plant and equipment ¥0.09 million Parent only
Accounts receivable - other ¥0.1 billion Parent only
Consumption taxes receivable ¥0.1 billion Parent only
Income taxes payable ¥9.99 million Parent only
Accounts payable - other ¥0.5 billion Parent only
Provision for shareholder benefit program ¥35.98 million Parent only
Shareholders' equity ¥0.9 billion Parent only
Current liabilities ¥0.9 billion Parent only
Current assets ¥1.8 billion Parent only
Accumulated depreciation ¥-66.34 million Parent only
Intangible assets ¥19.12 million Parent only
Cash and deposits ¥0.8 billion Parent only
Short-term loans payable ¥90.00 million Parent only
Short-term loans receivable with resale agreement ¥6.60 million Parent only
Advances paid ¥0.2 billion Parent only
Net assets ¥0.9 billion Parent only
Net assets ¥0.9 billion Parent only
Total assets ¥2.0 billion Parent only
Deferred tax liabilities ¥1.66 million Parent only
Retained earnings brought forward ¥-0.7 billion Parent only
Treasury stock ¥-0.58 million Parent only
Valuation and translation adjustments ¥3.76 million Parent only
Liabilities ¥1.1 billion Parent only
Liabilities and net assets ¥2.0 billion Parent only
Accounts payable - trade ¥0.2 billion Parent only
Allowance for doubtful accounts ¥-32.82 million Parent only
Capital surplus ¥0.8 billion Parent only
Legal capital surplus ¥0.8 billion Parent only
Capital stock ¥0.8 billion Parent only
Provision for bonuses ¥0.88 million Parent only
Long-term loans payable ¥0.2 billion Parent only
Long-term loans receivable ¥20.40 million Parent only
Shares of subsidiaries and associates ¥46.90 million Parent only
Current portion of long-term loans payable ¥20.15 million Parent only

Statement of income (80 items)

ItemValueConsolidated / Non-consolidated
Other ¥0.08 million Consolidated
Other ¥0.41 million Consolidated
Other comprehensive income ¥3.76 million Consolidated
Valuation difference on available for sale securities net of tax ¥3.76 million Consolidated
Comprehensive income ¥-0.3 billion Consolidated
Insurance ¥2.71 million Consolidated
Interest income ¥1.83 million Consolidated
Guaranty money income ¥0.72 million Consolidated
Operating income ¥-0.3 billion Consolidated
Non-operating income ¥13.03 million Consolidated
Non-operating expenses ¥9.16 million Consolidated
Net cash provided by (used in) operating activities ¥-0.4 billion Consolidated
Gain on sales of non-current assets ¥0.19 million Consolidated
Loss on retirement of non-current assets ¥22.81 million Consolidated
Cost of sales ¥1.8 billion Consolidated
Gross profit (loss) ¥1.4 billion Consolidated
Net sales ¥3.2 billion Consolidated
Advertising expenses ¥0.8 billion Consolidated
Net income ¥-0.3 billion Consolidated
Net income ¥-0.3 billion Consolidated
Net income (loss) ¥-0.3 billion Consolidated
Net income (loss) ¥-0.3 billion Consolidated
Loss on valuation of investment securities ¥3.00 million Consolidated
Net cash provided by (used in) investing activities ¥-0.1 billion Consolidated
Interest expenses ¥6.87 million Consolidated
Commission fees ¥0.2 billion Consolidated
Provision for shareholder benefit program ¥44.74 million Consolidated
Income taxes - current ¥2.57 million Consolidated
Income taxes ¥2.57 million Consolidated
Impairment loss ¥59.51 million Consolidated
Impairment loss ¥59.51 million Consolidated
Foreign exchange losses ¥1.88 million Consolidated
Extraordinary income ¥31.04 million Consolidated
Extraordinary loss ¥85.32 million Consolidated
Net increase (decrease) in cash and cash equivalents ¥-0.7 billion Consolidated
Income (loss) before income taxes ¥-0.3 billion Consolidated
Income (loss) before income taxes ¥-0.3 billion Consolidated
Ordinary income ¥-0.3 billion Consolidated
Salaries and allowances ¥0.3 billion Consolidated
Purchase of treasury stock ¥-5,000 Consolidated
Subsidy income ¥6.37 million Consolidated
Comprehensive income attributable to owners of parent ¥-0.3 billion Consolidated
Net cash provided by (used in) financing activities ¥-0.2 billion Consolidated
Selling, general and administrative expenses ¥1.7 billion Consolidated
Provision of allowance for doubtful accounts ¥13.15 million Consolidated
Provision for bonuses ¥0.55 million Consolidated
Comprehensive income attributable to non-controlling interests ¥3.05 million Consolidated
Net income (loss) attributable to non-controlling interests ¥3.05 million Consolidated
Other ¥1,000 Parent only
Other ¥2.25 million Parent only
Insurance ¥2.71 million Parent only
Interest income ¥1.80 million Parent only
Guaranty money income ¥0.72 million Parent only
Operating income ¥-0.3 billion Parent only
Non-operating income ¥8.89 million Parent only
Non-operating expenses ¥8.37 million Parent only
Gain on sales of non-current assets ¥0.19 million Parent only
Loss on retirement of non-current assets ¥22.81 million Parent only
Cost of sales ¥1.8 billion Parent only
Gross profit (loss) ¥1.3 billion Parent only
Net sales ¥3.1 billion Parent only
Net income (loss) ¥-0.3 billion Parent only
Net income (loss) ¥-0.3 billion Parent only
Loss on valuation of investment securities ¥3.00 million Parent only
Interest expenses ¥6.12 million Parent only
Commission fees ¥0.2 billion Parent only
Provision for shareholder benefit program ¥44.74 million Parent only
Income taxes - current ¥2.53 million Parent only
Income taxes ¥2.53 million Parent only
Depreciation ¥10.17 million Parent only
Impairment loss ¥59.51 million Parent only
Extraordinary income ¥31.04 million Parent only
Extraordinary loss ¥85.32 million Parent only
Income (loss) before income taxes ¥-0.3 billion Parent only
Ordinary income ¥-0.3 billion Parent only
Purchase of treasury stock ¥-5,000 Parent only
Subsidy income ¥6.37 million Parent only
Selling, general and administrative expenses ¥1.6 billion Parent only
Provision of allowance for doubtful accounts ¥13.15 million Parent only
Provision for bonuses ¥-0.85 million Parent only

Accounts unique to this company (5 items)

ItemValueConsolidated / Non-consolidated
Revenue ¥4.03 million Consolidated
Revenue ¥28.14 million Consolidated
Revenue ¥28.14 million Parent only
Revenue ¥0.2 billion Parent only
Revenue ¥0.8 billion Parent only

Statement of changes in equity (4 items)

ItemValueConsolidated / Non-consolidated
Total changes during the period ¥-0.3 billion Consolidated
Net changes in items other than shareholders' equity ¥9.29 million Consolidated
Total changes during the period ¥-0.3 billion Parent only
Net changes in items other than shareholders' equity ¥7.89 million Parent only

Statement of cash flows (42 items)

ItemValueConsolidated / Non-consolidated
Other ¥-21.99 million Consolidated
Other ¥0.01 million Consolidated
Amortization of goodwill ¥10.23 million Consolidated
Payments for transfer of business2 ¥-6.70 million Consolidated
Increase decrease in notes and accounts payable trade ¥59.10 million Consolidated
Interest expenses paid ¥-6.83 million Consolidated
Interest and dividends income received ¥1.83 million Consolidated
Decrease (increase) in prepaid expenses ¥-8.36 million Consolidated
Interest and dividend income ¥-1.83 million Consolidated
Loss (gain) on sales of fixed assets ¥-0.19 million Consolidated
Loss on retirement of non-current assets ¥22.81 million Consolidated
Decrease increase in notes and accounts receivable trade ¥0.1 billion Consolidated
Subtotal ¥-0.4 billion Consolidated
Purchase of investment securities ¥-20.00 million Consolidated
Valuation gains (losses) on investment securities ¥3.00 million Consolidated
Interest expenses ¥6.87 million Consolidated
Proceeds from collection of lease and guarantee deposits ¥0.10 million Consolidated
Payments for lease and guarantee deposits ¥-13.70 million Consolidated
Purchase of property plant and equipment ¥-31.35 million Consolidated
Proceeds from sales of property plant and equipment ¥0.20 million Consolidated
(Increase) decrease in accounts receivables other ¥-43.57 million Consolidated
(Increase)/decrease in consumption tax/value-added tax receivables ¥-0.1 billion Consolidated
Decrease in consumption taxes payable ¥-0.2 billion Consolidated
Increase (decrease) in accounts payable-other ¥-76.36 million Consolidated
Increase (decrease) in reserve for shareholder special benefit ¥11.42 million Consolidated
Decrease (increase) in inventories ¥4.00 million Consolidated
Income taxes paid ¥-4.35 million Consolidated
Income taxes refund ¥8.16 million Consolidated
Depreciation ¥30.22 million Consolidated
Impairment loss ¥59.51 million Consolidated
Purchase of intangible assets ¥-28.53 million Consolidated
Decrease/increase in short-term loans payable ¥-60.00 million Consolidated
Decrease increase in advances paid ¥19.97 million Consolidated
Regarding purchase of treasury stock ¥-5,000 Consolidated
Proceeds from subsidy income ¥4.43 million Consolidated
Subsidy income ¥-6.37 million Consolidated
Payments of loans receivable ¥-30.00 million Consolidated
Collection of loans receivable ¥13.00 million Consolidated
Increase (decrease) in allowance for doubtful accounts ¥13.15 million Consolidated
Increase (decrease) in provision for bonuses ¥-0.46 million Consolidated
Payments for acquisition in subsidiaries resulting in change in scope of consolidation ¥-5.45 million Consolidated
Repayment of long term loans payable ¥-91.89 million Consolidated
Basic indicators
ItemValueConsolidated / Non-consolidatedSource
Net cash provided by (used in) operating activities ¥-0.4 billion ConsolidatedDisclosed
Number of employees 131 ConsolidatedDisclosed
Net assets ¥0.9 billion ConsolidatedDisclosed
Net sales ¥3.2 billion ConsolidatedDisclosed
Operating income ¥-0.3 billion ConsolidatedDisclosed
Ordinary income ¥-0.3 billion ConsolidatedDisclosed
Net income ¥-0.3 billion ConsolidatedDisclosed
Total assets ¥2.0 billion ConsolidatedDisclosed
Operating margin -8.4%ConsolidatedCalculated
Net margin -10.2%ConsolidatedCalculated
Sales per employee 24496450 yenConsolidatedCalculated
Total asset turnover 1.59 timesConsolidatedCalculated
Net assets to total assets 44.2%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 -8.4%　Operating income ÷ net sales 　＝ ¥-0.3 billion ÷ ¥3.2 billion
    Operating income ÷ net sales. The denominator is Net sales (Consolidated, Japanese GAAP).
  • Net margin -10.2%　Net income ÷ net sales 　＝ ¥-0.3 billion ÷ ¥3.2 billion
    Net income ÷ net sales. The denominator is Net sales (Consolidated, Japanese GAAP).
  • Sales per employee 24,496,450 yen　Sales or operating revenue ÷ employees 　＝ ¥3.2 billion ÷ 131 people
    Sales or operating revenue ÷ employees. The denominator is Number of employees (Consolidated, Japanese GAAP).
  • Total asset turnover 1.59 times　Sales or operating revenue ÷ total assets 　＝ ¥3.2 billion ÷ ¥2.0 billion
    Sales or operating revenue ÷ total assets. The denominator is Total assets (Consolidated, Japanese GAAP).
  • Net assets to total assets 44.2%　Net assets ÷ total assets 　＝ ¥0.9 billion ÷ ¥2.0 billion
    Net assets ÷ total assets. The denominator is Total assets (Consolidated, Japanese GAAP).

Company details

  • Representative　President, Representative Director, gBizINFO
  • Consolidated subsidiaries　Annual Securities Report

Revenue and profit by business segment

  • Source: segment information, Annual Securities Report (Sep 2024 to Aug 2025) · Consolidated · Net sales to external customers · filed 2025-11-25
  • Share: against the total of Net sales to external customers disclosed by business (100%). Adjustments, corporate, eliminations and “other” left out as they are not businesses (so no match with company-wide Net sales to external customers). Margin: calculated against the Net sales to external customers on the same row“報告セグメント計” in the segment information of the annual securities report: ¥3.2 billion. Gap against this table’s total (the part not listed as a business, such as “other”) within 1%The account may differ from “Revenue” at the top of this page

Amounts by account

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

Selling, general and administrative expenses

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

Finance

  • Net assets to total assets　Net assets ÷ total assets
  • 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)　4% 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
  • Increase in working capital　(increase in trade receivables + increase in inventories) ÷ net sales (or operating revenue)。Trade receivables down ¥0.1 billion + inventories down ¥4.00 million, over net sales ¥3.2 billion
  • Property, plant and equipment purchases relative to depreciation　Purchase of property, plant and equipment ÷ depreciation。Purchase of property, plant and equipment ¥31.35 million, over depreciation ¥30.22 million
  • Investment securities to net assets　Investment securities ÷ net assets。Investment securities ¥45.83 million, over net assets ¥0.9 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

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: 131 (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
  • Average temporary staff　Consolidated, 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 ａｎｄ　ｆａｃｔｏｒｙ株式会社 on EDINET, the FSA’s disclosure system (free to read)
Corporate number: 7011001102001 / 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