Ano Kaisha no Shikumi
Search
Menu

PIALA

PIALA INC.

Company highlights

The largest holder on the register is ＦＬＹＩＮＧ ＢＩＲＤ株式会社, at 22.4%.

Key figures

Period Jan 2025 to Dec 2025ConsolidatedJapanese GAAP

RevenueDisclosed ¥15.7B
Operating marginCalculated 0.3%
Net assets to total assetsCalculated 15.5%

Company profile

Securities code 7044 / EDINET code E34484 / Services / Fiscal year end December 31

渋谷区恵比寿四丁目２０番３号恵比寿ガーデンプレイスタワー１３階／Capital stock ¥849 million
Address, capital stock, fiscal year end and industry: the FSA’s EDINET code list.

Company details
飛鳥 貴雄 Representative
10 Consolidated subsidiaries

Tables scroll sideways

Disclosed data

Source: Annual Securities Report (Jan 2025 to Dec 2025) · filed 2026-03-27

Profitability ★☆☆☆☆position among all companies 0.3%
Growth (revenue, 4-year average) ★★★☆☆position among all companies 7.7%
Capital efficiency ★★★★★position among all companies 39.4%

Business activities and revenue composition

Revenue and profit by business segment

Disclosed segments (business divisions used in reporting): one

Revenue and profit

PIALA

Period Jan 2025 to Dec 2025Source Annual securities reports

Net sales and operating revenue ¥15.7B　100% Cost of sales ¥13.3B　85% Selling, general and administrative expenses ¥2.4B　15% Operating income ¥0.0B　0%
Amounts by account
GroupAccountAmountConsolidated / Non-consolidated
Selling, general and administrative expenses Salaries and allowances ¥0.8 billion Consolidated
Business consignment expenses ¥0.4 billion Parent only
Rents ¥0.2 billion Consolidated
Provision for shareholder benefit program ¥54.90 million Consolidated
Provision for bonuses ¥47.27 million Consolidated
Provision of allowance for doubtful accounts ¥16.13 million Consolidated
Depreciation ¥4.44 million Parent only
Profit by stage Gross profit (loss) ¥2.4 billion Consolidated
Ordinary income ¥0.2 billion Consolidated
Net income ¥0.2 billion Consolidated
Operating income ¥40.54 million Consolidated

PIALA

Selling, general and administrative expenses

Period Jan 2025 to Dec 2025Source Annual securities reports

Salaries and allowances ¥0.8 billion (32.1%)32%Business consignment expenses ¥0.4 billion (16.3%)16%Rents ¥0.2 billion (7.2%)7%Provision for shareholder benefit program ¥0.1 billion (2.3%)Provision for bonuses ¥0.0 billion (2.0%)Provision of allowance for doubtful accounts ¥0.0 billion (0.7%)Other (not itemized) ¥0.9 billion (39.4%)39%¥2.4B
  • Salaries and allowances　¥0.8 billion
  • Business consignment expenses　¥0.4 billion
  • Rents　¥0.2 billion
  • Provision for shareholder benefit program　¥0.1 billion
  • Provision for bonuses　¥0.0 billion
  • Provision of allowance for doubtful accounts　¥0.0 billion
  • Other (not itemized)　¥0.9 billion

Performance, financial position and capital allocation

Finance
15.5% Net assets to total assets Industry median 55.2% FY ending 12/2025 · consolidated / calculated
4.7% Return on assets (ROA)
¥79.77 Net assets per share
¥0.3 billion Free cash flow
¥4.2 billion Total assets
¥0.2 billion Goodwill (the part of the acquisition price above the net assets acquired)
Capital allocation
643.8% Cash conversion Industry median 106.7% FY ending 12/2025 · consolidated / calculated
-1.8% Increase in working capital ★☆☆☆☆ position among all companies FY ending 12/2025 · consolidated / calculated
33.7% Property, plant and equipment purchases relative to depreciation ★★☆☆☆ position among all companies FY ending 12/2025 · consolidated / calculated
22.6% Investment securities to net assets ★★★★★ position among all companies FY ending 12/2025 · consolidated / calculated

Long-term changes in performance

Period 2016 to 2025Disclosed

Revenue ×2.68 from 2016 to 2025

PIALA

Long-term revenue, profit and asset trends

Period 2016 to 2025Source Annual securities reportsDisclosed

Mark on the chart
16 10 5 -0 2016 2018 2020 2022 2024 2025 Net sales and operating revenue Ordinary income 2017　Net sales year on year +24.2% 2018　Net sales year on year +45.2%, Ordinary income (loss) as a share of revenue +2.4 points 2019　Net sales year on year +28.2% 2021　Ordinary income (loss) as a share of revenue -4.2 points, Ordinary income (loss) profit to loss 2023　Net sales year on year -23.0%, Ordinary income (loss) as a share of revenue -3.6 points 2024　Net sales year on year +48.8%, Ordinary income (loss) as a share of revenue +3.7 points 2025　Ordinary income (loss) as a share of revenue +2.5 points, Ordinary income (loss) loss to profit 16Latest value 2025 16¥ billion 16Highest in the period shown 2025 16¥ billion 6Lowest in the period shown 2016 6¥ billion ¥ billion

PIALA

Recent performance trends

Source Annual securities reports

16 10 5 -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 ¥11.7B ¥11.8B ¥9.1B ¥13.5B ¥15.7B
Year on year (%) -19.9% +0.8% -23.0%◆ +48.8%◆ +16.6%
Ordinary income (loss) -¥0.1B -¥0.1B -¥0.4B -¥0.1B ¥0.2B
Change from prior year profit to loss◆ 1.18x 3.22x 0.31x loss to profit◆
Ordinary income (loss) as a share of Net sales -1.0% -1.1% -4.7% -1.0% 1.5%
Change (percentage points) -4.2 points◆ -0.2 points -3.6 points◆ +3.7 points◆ +2.5 points◆

Fiscal periods marked for changes

Earlier fiscal periods (4)
  • 2017Net sales year on year +24.2%
  • 2018Net sales year on year +45.2%, Ordinary income (loss) as a share of revenue +2.4 points
  • 2019Net sales year on year +28.2%
  • 2021Ordinary income (loss) as a share of revenue -4.2 points, Ordinary income (loss) profit to loss
  • 2023Net sales year on year -23.0%, Ordinary income (loss) as a share of revenue -3.6 points
  • 2024Net sales year on year +48.8%, Ordinary income (loss) as a share of revenue +3.7 points
  • 2025Ordinary income (loss) as a share of revenue +2.5 points, Ordinary income (loss) loss to profit

PIALA

Earnings and net assets per share over time

Unit yenSource Annual securities reports

28 -29 -85 -142 4 years ago 3 years ago 2 years ago Last year This year Earnings per share yen 266 177 89 0 4 years ago 3 years ago 2 years ago Last year This year Net assets per share yen

PIALA

Return on equity over time

Unit %Source Annual securities reports

39 -6 -51 -96 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 ¥11.7 billion ¥11.8 billion ¥9.1 billion ¥13.5 billion ¥15.7 billion
Ordinary income (loss) ¥-0.1 billion ¥-0.1 billion ¥-0.4 billion ¥-0.1 billion ¥0.2 billion
Net income (loss) attributable to owners of parent ¥-0.3 billion ¥-0.2 billion ¥-1.0 billion ¥-0.1 billion ¥0.2 billion
Comprehensive income ¥-0.2 billion ¥-0.3 billion ¥-1.0 billion ¥-0.1 billion ¥0.2 billion
Net assets ¥1.9 billion ¥1.6 billion ¥0.6 billion ¥0.5 billion ¥0.7 billion
Total assets ¥5.0 billion ¥4.9 billion ¥3.5 billion ¥4.3 billion ¥4.2 billion
Net assets per share 265.76 yen 218.93 yen 76.67 yen 62.64 yen 79.77 yen
Basic earnings (loss) per share -36.65 yen -33.59 yen -141.95 yen -16.47 yen 27.88 yen
Diluted earnings per share Could not be retrieved Could not be retrieved Could not be retrieved Could not be retrieved 27.79 yen
Equity-to-asset ratio 36.8% 31.2% 15.0% 10.4% 13.6%
Return on equity -12.8% -13.8% -96.1% -23.5% 39.4%
Net cash provided by (used in) operating activities ¥-0.4 billion ¥0.2 billion ¥1.85 million ¥-0.2 billion ¥0.3 billion
Net cash provided by (used in) investing activities ¥-0.4 billion ¥-0.2 billion ¥1.17 million ¥-0.1 billion ¥-34.73 million
Net cash provided by (used in) financing activities ¥0.5 billion ¥0.2 billion ¥-0.2 billion ¥-0.3 billion ¥20.34 million
Cash and cash equivalents ¥2.0 billion ¥2.1 billion ¥2.0 billion ¥1.4 billion ¥1.6 billion
Parent only indicators (13 items)
Item4 years ago3 years ago2 years agoLast yearThis year
Net sales ¥11.5 billion ¥11.6 billion ¥8.8 billion ¥12.6 billion ¥14.6 billion
Ordinary income (loss) ¥-41.86 million ¥-17.11 million ¥-0.3 billion ¥37.34 million ¥0.2 billion
Net income (loss) ¥-0.3 billion ¥-0.2 billion ¥-0.9 billion ¥-0.2 billion ¥0.2 billion
Capital stock ¥0.9 billion ¥0.9 billion ¥0.9 billion ¥0.9 billion ¥50.12 million
Total number of issued shares (common stock) 7,117,520 shares 7,118,560 shares 7,124,160 shares 7,237,360 shares 7,367,300 shares
Net assets ¥1.9 billion ¥1.6 billion ¥0.6 billion ¥0.5 billion ¥0.6 billion
Total assets ¥4.9 billion ¥4.7 billion ¥3.5 billion ¥4.0 billion ¥3.9 billion
Net assets per share 269.65 yen 226.39 yen 90.84 yen 66.62 yen 86.26 yen
Dividend per share 5 yen Could not be retrieved Could not be retrieved Could not be retrieved Could not be retrieved
Basic earnings (loss) per share -38.77 yen -30.95 yen -135.42 yen -30.35 yen 22.17 yen
Diluted earnings per share Could not be retrieved Could not be retrieved Could not be retrieved Could not be retrieved 22 yen
Equity-to-asset ratio 38.3% 33.1% 18.1% 11.6% 15.7%
Return on equity -13.3% -12.5% -85.4% -38.3% 29.1%

Dividend history

Source: reporting company’s key figures, annual securities reports · 2 years (2020 to 2021)Parent-onlyDisclosed

0 periods Consecutive increases (own definition) through FY ending 12/2021
1 periods Consecutive periods with dividends (site definition) through FY ending 12/2021
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 12/2021 ¥5 Could not be retrieved Could not be retrieved
FY ending 12/2020 ¥5 Could not be retrieved 10.0% Stock split or share consolidation noted

Shareholder composition

As of 2025-12-31Disclosed

Share ownership by holder category

3,985 Shareholders
2.29% Foreign holders (total) Industry median 3.64%
62.24% Individuals and others Industry median 52.53%

PIALA

Unit %Source Annual securities reports

  • Securities firms1.25%
  • Other corporations34.22%
  • Foreign holders (institutions)1.96%
  • Foreign holders (individuals)0.33%
  • Individuals and others62.24%

Major shareholders

RankShareholderShareholding ratioShares held
1 ＦＬＹＩＮＧ ＢＩＲＤ株式会社 22.36% 1,602,000
2 飛鳥 貴雄 10.52% 754,000
3 株式会社大石キャピタル 4.84% 346,000
4 大石 崇徳 4.6% 330,000
5 根来 伸吉 3.84% 275,000
6 株式会社 ジーニー 3.38% 242,000
7 ＡＬＧ株式会社 1.88% 134,000
8 ＳＢＳホールディングス株式会社 1.12% 80,000
9 ＢＮＰ ＰＡＲＩＢＡＳ ＳＹＤＮＥＹ／２Ｓ／ＪＡＳＤＥＣ／ＡＵＳＴＲＡＬＩＡＮＲＥＳＩＤＥＮＴＳ（常任代理人 香港上海銀行東京支店） 0.75% 53,000
10 ＳＴＡＴＥ ＳＴＲＥＥＴ ＢＡＮＫ ＡＮＤ ＴＲＵＳＴ ＣＯＭＰＡＮＹ ５１０７９５（常任代理人 株式会社みずほ銀行決済営業部） 0.67% 47,000

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
¥54.59 million Capital expenditure 0.3% of revenue (industry median 2.3%)
Fiscal year Research and development Capital expenditure
FY ending 12/2025 Could not be retrieved ¥54.59 million
FY ending 12/2020 ¥1.20 million ¥0.2 billion

Revenue scale in the same industry

PIALA

Source Annual securities reports of each company

Services: 671 companies · revenue · largest first・each company’s latest fiscal year・Consolidated・Disclosed

Workforce information

Source: Annual Securities Report (Jan 2025 to Dec 2025)Parent-onlyDisclosed

108 Employees (parent only) Industry median 130
33.2 Average age Industry median 38.8
4.6 years Average length of service Industry median 6.6 years
¥6.00 million Average annual salary Industry median ¥5.89 million
People and organisation
97.7¥ million Sales per employee Industry median 24.2¥ million FY ending 12/2025 · consolidated / calculated
¥0.25 million Operating income per employee
14.3% Women in managerial positions
40.0% Share of female employees
66.7% Men taking childcare leave
Men 5.2 yrs
Women 3.7 yrs Average length of service by gender
36 Average temporary staff

Administrative filings and published information

Workplace information filings

Filed 2025-10-22Disclosed

ItemValue
Employees 160
Share of managers who are women 10%

Subsidy award information

1 awards, to Disclosed

Date approvedSubsidyMinistryAmount
Could not be retrieved［第十回］事業再構築補助金＿成長枠等（交付申請等）中小企業庁 ¥24.28 million

Audit and disclosure information

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

ItemValue
Audit firm 東光有限責任監査法人
Audit fees (this year, total) ¥35.20 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 ¥0.2 billion Consolidated
Net cash provided by (used in) operating activities ¥0.3 billion Consolidated
Net sales ¥15.7 billion Consolidated
Net cash provided by (used in) investing activities ¥-34.73 million Consolidated
Diluted earnings per share 27.79 yen Consolidated
Cash and cash equivalents ¥1.6 billion Consolidated
Net assets ¥0.7 billion Consolidated
Ordinary income (loss) ¥0.2 billion Consolidated
Total assets ¥4.2 billion Consolidated
Return on equity 39.4% Consolidated
Equity-to-asset ratio 13.6% Consolidated
Net income (loss) attributable to owners of parent ¥0.2 billion Consolidated
Net cash provided by (used in) financing activities ¥20.34 million Consolidated
Basic earnings (loss) per share 27.88 yen Consolidated
Net assets per share 79.77 yen Consolidated
Net sales ¥14.6 billion Parent only
Net income (loss) ¥0.2 billion Parent only
Diluted earnings per share 22 yen Parent only
Total number of issued shares (common stock) 7,367,300 shares Parent only
Net assets ¥0.6 billion Parent only
Ordinary income (loss) ¥0.2 billion Parent only
Total assets ¥3.9 billion Parent only
Return on equity 29.1% Parent only
Equity-to-asset ratio 15.7% Parent only
Capital stock ¥50.12 million Parent only
Basic earnings (loss) per share 22.17 yen Parent only
Net assets per share 86.26 yen Parent only

Employees (7 items)

ItemValueConsolidated / Non-consolidated
Number of employees 161 people Consolidated
Number of employees 161 people Consolidated
Average length of service (years) 4.6 years Parent only
Average annual salary ¥6.00 million Parent only
Average age (years) 33.2 years old Parent only
Number of employees 108 people Parent only
Number of employees 108 people Parent only

Other disclosed items (8 items)

ItemValueConsolidated / Non-consolidated
Average number of temporary employees 36 people Consolidated
Average number of temporary employees 36 people Consolidated
Number of consolidated subsidiaries 10 companies Consolidated
Rate of male employees taking childcare leave (all employees) 66.7% Parent only
Average number of temporary employees 29 people Parent only
Average number of temporary employees 29 people Parent only
Total return on the share price index 213.2% Parent only
Ratio of female employees in managerial positions 14.3% Parent only

Shares (12 items)

ItemValueConsolidated / Non-consolidated
Number of shares held 3,867,000 shares Consolidated
Total number of shares held treasury shares etc 197,900 shares Consolidated
Number of issues whose number of shares decreased shares not listed investment shares held for purposes other than pure investment reporting company 2 issues Consolidated
Total sale amount for decreased shares shares not listed investment shares held for purposes other than pure investment reporting company ¥64.97 million Consolidated
Number of shares 7,367,300 shares Consolidated
Shareholding ratio treasury shares etc 2.7% Consolidated
Shareholding ratio 53.9% Consolidated
Number of shares held in own name treasury shares etc 197,900 shares Consolidated
Number of voting rights 71,640 units Consolidated
Carrying amount on the balance sheet ¥0.2 billion Consolidated
Number of issues 14 issues Consolidated
Total shareholder return 25.3% Parent only

Property and facilities (1 items)

ItemValueConsolidated / Non-consolidated
Capital expenditures ¥54.59 million Consolidated

Audit (3 items)

ItemValueConsolidated / Non-consolidated
Fees for audit and attestation services - reporting company ¥33.00 million Consolidated
Fees for audit and attestation services - total ¥35.20 million Consolidated
Fees for audit and attestation services - consolidated subsidiaries ¥2.20 million Consolidated

Balance sheet (114 items)

ItemValueConsolidated / Non-consolidated
Other ¥2.00 million Consolidated
Other ¥10.43 million Consolidated
Other ¥0.50 million Consolidated
Other ¥0.3 billion Consolidated
Other ¥0.2 billion Consolidated
Valuation difference on available-for-sale securities ¥-7.52 million Consolidated
Other, net ¥0.15 million Consolidated
Goodwill ¥0.2 billion Consolidated
Software ¥23.02 million Consolidated
Software in progress ¥34.93 million Consolidated
Retained earnings ¥-0.1 billion Consolidated
Advance payments trade ¥50.31 million Consolidated
Notes receivable - trade ¥3.23 million Consolidated
Notes and accounts receivable trade ¥1.7 billion Consolidated
Merchandise ¥60.79 million Consolidated
Non-current liabilities ¥27.88 million Consolidated
Non-current assets ¥0.6 billion Consolidated
Accounts receivable - trade ¥1.7 billion Consolidated
Tools, furniture and fixtures ¥53.30 million Consolidated
Tools, furniture and fixtures ¥2.04 million Consolidated
Guarantee deposits ¥64.08 million Consolidated
Buildings ¥93.22 million Consolidated
Investments and other assets ¥0.4 billion Consolidated
Investment securities ¥0.1 billion Consolidated
Lease deposits ¥0.1 billion Consolidated
Subscription rights to shares ¥0.06 million Consolidated
Property, plant and equipment ¥2.19 million Consolidated
Income taxes payable ¥24.80 million Consolidated
Accounts payable - other ¥0.2 billion Consolidated
Provision for shareholder benefit program ¥31.87 million Consolidated
Shareholders' equity ¥0.6 billion Consolidated
Current liabilities ¥3.5 billion Consolidated
Current assets ¥3.6 billion Consolidated
Accumulated depreciation and impairment loss ¥-0.35 million Consolidated
Accumulated depreciation and impairment loss ¥-51.26 million Consolidated
Accumulated depreciation and impairment loss ¥-93.22 million Consolidated
Foreign currency translation adjustment ¥-60.34 million Consolidated
Intangible assets ¥0.2 billion Consolidated
Cash and cash equivalents ¥1.6 billion Consolidated
Cash and deposits ¥1.6 billion Consolidated
Short-term loans payable ¥1.4 billion Consolidated
Net assets ¥0.7 billion Consolidated
Net assets ¥0.7 billion Consolidated
Total assets ¥4.2 billion Consolidated
Deferred tax assets ¥90.66 million Consolidated
Treasury stock ¥-0.1 billion Consolidated
Valuation and translation adjustments ¥-67.86 million Consolidated
Liabilities ¥3.5 billion Consolidated
Liabilities and net assets ¥4.2 billion Consolidated
Accounts payable - trade ¥1.4 billion Consolidated
Allowance for doubtful accounts ¥-1.06 million Consolidated
Allowance for doubtful accounts ¥-49.23 million Consolidated
Capital surplus ¥0.8 billion Consolidated
Capital stock ¥50.12 million Consolidated
Provision for bonuses ¥45.91 million Consolidated
Long-term loans payable ¥25.88 million Consolidated
Non-controlling interests ¥78.47 million Consolidated
Current portion of long-term loans payable ¥94.20 million Consolidated
Other ¥2.00 million Parent only
Other ¥0.2 billion Parent only
Other ¥0.1 billion Parent only
Other ¥0.1 billion Parent only
Valuation difference on available-for-sale securities ¥-7.52 million Parent only
Software ¥9.67 million Parent only
Software in progress ¥45.17 million Parent only
Retained earnings ¥-0.1 billion Parent only
Advances received ¥63.48 million Parent only
Prepaid expenses ¥52.98 million Parent only
Advance payments trade ¥23.39 million Parent only
Notes receivable - trade ¥10.67 million Parent only
Non-current liabilities ¥30.00 million Parent only
Non-current assets ¥0.9 billion Parent only
Accounts receivable - trade ¥1.5 billion Parent only
Tools, furniture and fixtures ¥0.96 million Parent only
Guarantee deposits ¥61.72 million Parent only
Investments and other assets ¥0.8 billion Parent only
Investment securities ¥0.1 billion Parent only
Lease deposits ¥0.1 billion Parent only
Subscription rights to shares ¥0.06 million Parent only
Property, plant and equipment ¥0.96 million Parent only
Income taxes payable ¥1.28 million Parent only
Accrued expenses ¥5.93 million Parent only
Accounts payable - other ¥0.2 billion Parent only
Provision for shareholder benefit program ¥31.87 million Parent only
Shareholders' equity ¥0.6 billion Parent only
Current liabilities ¥3.3 billion Parent only
Current assets ¥3.0 billion Parent only
Intangible assets ¥54.84 million Parent only
Cash and deposits ¥1.3 billion Parent only
Short-term loans payable ¥1.4 billion Parent only
Net assets ¥0.6 billion Parent only
Net assets ¥0.6 billion Parent only
Total assets ¥3.9 billion Parent only
Deferred tax assets ¥89.18 million Parent only
Retained earnings brought forward ¥-0.1 billion Parent only
Treasury stock ¥-0.1 billion Parent only
Valuation and translation adjustments ¥-7.52 million Parent only
Liabilities ¥3.3 billion Parent only
Liabilities and net assets ¥3.9 billion Parent only
Accounts payable - trade ¥1.3 billion Parent only
Allowance for doubtful accounts ¥-0.5 billion Parent only
Allowance for doubtful accounts ¥-26.74 million Parent only
Capital surplus ¥0.8 billion Parent only
Legal capital surplus ¥0.8 billion Parent only
Capital stock ¥50.12 million Parent only
Provision for bonuses ¥43.49 million Parent only
Long-term loans payable ¥13.91 million Parent only
Provision for loss on business of subsidiaries and affiliates ¥14.09 million Parent only
Investments in capital of subsidiaries and affiliates ¥65.70 million Parent only
Shares of subsidiaries and associates ¥0.3 billion Parent only
Loans receivable to subsidiaries and affiliates ¥50.00 million Parent only
Long-term loans receivable from subsidiaries and affiliates ¥0.4 billion Parent only
Deposits received ¥29.35 million Parent only
Current portion of long-term loans payable ¥89.99 million Parent only

Statement of income (86 items)

ItemValueConsolidated / Non-consolidated
Other ¥9.48 million Consolidated
Other ¥3.51 million Consolidated
Other ¥8.87 million Consolidated
Other comprehensive income ¥-71.18 million Consolidated
Valuation difference on available for sale securities net of tax ¥-52.35 million Consolidated
Loss on transfer of receivables ¥3.57 million Consolidated
Comprehensive income ¥0.2 billion Consolidated
Interest income ¥1.97 million Consolidated
Loss on valuation of goods ¥21.67 million Consolidated
Operating income ¥40.54 million Consolidated
Non-operating income ¥0.2 billion Consolidated
Non-operating expenses ¥31.78 million Consolidated
Net cash provided by (used in) operating activities ¥0.3 billion Consolidated
Rents ¥0.2 billion Consolidated
Cost of sales ¥13.3 billion Consolidated
Gross profit (loss) ¥2.4 billion Consolidated
Net sales ¥15.7 billion Consolidated
Net income ¥0.2 billion Consolidated
Net income ¥0.2 billion Consolidated
Net income (loss) ¥0.2 billion Consolidated
Net income (loss) ¥0.2 billion Consolidated
Net cash provided by (used in) investing activities ¥-34.73 million Consolidated
Interest expenses ¥22.02 million Consolidated
Issuance of new shares ¥30.00 million Consolidated
Issuance of new shares ¥0.24 million Consolidated
Loss on sales of securities ¥2.69 million Consolidated
Gain on sale of securities ¥52.52 million Consolidated
Provision for shareholder benefit program ¥54.90 million Consolidated
Income taxes - current ¥33.39 million Consolidated
Income taxes ¥-46.54 million Consolidated
Income taxes - deferred ¥-79.92 million Consolidated
Impairment loss ¥19.58 million Consolidated
Foreign exchange gains ¥22.57 million Consolidated
Foreign currency translation adjustment net of tax ¥-18.83 million Consolidated
Extraordinary loss ¥50.12 million Consolidated
Effect of exchange rate change on cash and cash equivalents ¥-19.38 million Consolidated
Net increase (decrease) in cash and cash equivalents ¥0.3 billion Consolidated
Income (loss) before income taxes ¥0.2 billion Consolidated
Income (loss) before income taxes ¥0.2 billion Consolidated
Ordinary income ¥0.2 billion Consolidated
Salaries and allowances ¥0.8 billion Consolidated
Subsidy income ¥0.1 billion Consolidated
Comprehensive income attributable to owners of parent ¥0.1 billion Consolidated
Net cash provided by (used in) financing activities ¥20.34 million Consolidated
Selling, general and administrative expenses ¥2.4 billion Consolidated
Provision of allowance for doubtful accounts ¥16.13 million Consolidated
Provision for bonuses ¥47.27 million Consolidated
Changes in equity of parent from transaction of non controlling interest ¥-2.10 million Consolidated
Comprehensive income attributable to non-controlling interests ¥16.39 million Consolidated
Net income (loss) attributable to non-controlling interests ¥28.87 million Consolidated
Other ¥4.76 million Parent only
Other ¥6.12 million Parent only
Other ¥2.48 million Parent only
Interest income ¥7.76 million Parent only
Operating income ¥7.66 million Parent only
Non-operating income ¥0.2 billion Parent only
Non-operating expenses ¥30.65 million Parent only
Rents ¥0.2 billion Parent only
Cost of sales ¥12.4 billion Parent only
Gross profit (loss) ¥2.1 billion Parent only
Net sales ¥14.6 billion Parent only
Net income (loss) ¥0.2 billion Parent only
Net income (loss) ¥0.2 billion Parent only
Interest expenses ¥21.83 million Parent only
Issuance of new shares ¥30.00 million Parent only
Issuance of new shares ¥0.24 million Parent only
Loss on sales of securities ¥2.69 million Parent only
Gain on sale of securities ¥82.49 million Parent only
Provision for shareholder benefit program ¥54.90 million Parent only
Business consignment expenses ¥0.4 billion Parent only
Income taxes - current ¥1.52 million Parent only
Income taxes ¥-77.62 million Parent only
Income taxes - deferred ¥-79.14 million Parent only
Depreciation ¥4.44 million Parent only
Foreign exchange gains ¥21.50 million Parent only
Extraordinary loss ¥0.1 billion Parent only
Income (loss) before income taxes ¥80.83 million Parent only
Ordinary income ¥0.2 billion Parent only
Salaries and allowances ¥0.6 billion Parent only
Subsidy income ¥0.1 billion Parent only
Selling, general and administrative expenses ¥2.1 billion Parent only
Provision of allowance for doubtful accounts ¥0.1 billion Parent only
Provision of allowance for doubtful accounts ¥4.63 million Parent only
Provision for bonuses ¥43.45 million Parent only
Provision for loss on business of subsidiaries and associates ¥6.08 million Parent only
Loss on valuation of shares of subsidiaries and associates ¥2.10 million Parent only

Statement of changes in equity (4 items)

ItemValueConsolidated / Non-consolidated
Total changes during the period ¥0.2 billion Consolidated
Net changes in items other than shareholders' equity ¥-71.65 million Consolidated
Total changes during the period ¥0.1 billion Parent only
Net changes in items other than shareholders' equity ¥-39.18 million Parent only

Statement of cash flows (36 items)

ItemValueConsolidated / Non-consolidated
Other ¥-42.85 million Consolidated
Other ¥7.98 million Consolidated
Other ¥-2.10 million Consolidated
Amortization of goodwill ¥33.41 million Consolidated
Payments for transfer of business2 ¥-30.91 million Consolidated
Increase decrease in notes and accounts payable trade ¥-0.3 billion Consolidated
Interest received ¥1.97 million Consolidated
Interest expenses paid ¥-22.02 million Consolidated
Decrease (increase) in advance payments to suppliers ¥28.88 million Consolidated
Interest income ¥-1.97 million Consolidated
Payment of settlement ¥-4.05 million Consolidated
Decrease increase in notes and accounts receivable trade ¥0.3 billion Consolidated
Subtotal ¥0.2 billion Consolidated
Purchase of investment securities ¥-2.50 million Consolidated
Proceeds from sales and redemption of investment securities ¥57.52 million Consolidated
Loss (gain) on sales of long-term investment securities ¥-49.83 million Consolidated
Interest expenses ¥22.02 million Consolidated
Purchase of property plant and equipment ¥-3.06 million Consolidated
Decrease in consumption taxes payable ¥6.45 million Consolidated
Increase (decrease) in accounts payable-other ¥96.42 million Consolidated
Increase (decrease) in reserve for shareholder special benefit ¥31.87 million Consolidated
Proceeds from issuance of common stock ¥30.24 million Consolidated
Decrease (increase) in inventories ¥17.45 million Consolidated
Income taxes paid ¥-20.16 million Consolidated
Depreciation ¥9.06 million Consolidated
Impairment loss ¥19.58 million Consolidated
Purchase of intangible assets ¥-33.94 million Consolidated
Decrease/increase in short-term loans payable ¥0.2 billion Consolidated
Net decrease increase in short term loans receivable ¥-29.82 million Consolidated
Proceeds from subsidy income ¥0.1 billion Consolidated
Subsidy income ¥-0.1 billion Consolidated
Increase (decrease) in allowance for doubtful accounts ¥17.42 million Consolidated
Increase (decrease) in provision for bonuses ¥9.78 million Consolidated
Repayment of long term loans payable ¥-0.2 billion Consolidated
Proceeds from share issuance to non controlling shareholders ¥24.00 million Consolidated
Dividends paid to non-controlling interests ¥-23.62 million Consolidated
Basic indicators
ItemValueConsolidated / Non-consolidatedSource
Net cash provided by (used in) operating activities ¥0.3 billion ConsolidatedDisclosed
Dividend per share Not disclosedNot applicable Not disclosed
Number of employees 161 ConsolidatedDisclosed
Net assets ¥0.7 billion ConsolidatedDisclosed
Net sales ¥15.7 billion ConsolidatedDisclosed
Operating income ¥40.54 million ConsolidatedDisclosed
Ordinary income ¥0.2 billion ConsolidatedDisclosed
Net income ¥0.2 billion ConsolidatedDisclosed
Total assets ¥4.2 billion ConsolidatedDisclosed
Operating margin 0.3%ConsolidatedCalculated
Net margin 1.3%ConsolidatedCalculated
Sales per employee 97709304 yenConsolidatedCalculated
Total asset turnover 3.75 timesConsolidatedCalculated
Net assets to total assets 15.5%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 0.3%　Operating income ÷ net sales 　＝ ¥40.54 million ÷ ¥15.7 billion
    Operating income ÷ net sales. The denominator is Net sales (Consolidated, Japanese GAAP).
  • Net margin 1.3%　Net income ÷ net sales 　＝ ¥0.2 billion ÷ ¥15.7 billion
    Net income ÷ net sales. The denominator is Net sales (Consolidated, Japanese GAAP).
  • Sales per employee 97,709,304 yen　Sales or operating revenue ÷ employees 　＝ ¥15.7 billion ÷ 161 people
    Sales or operating revenue ÷ employees. The denominator is Number of employees (Consolidated, Japanese GAAP).
  • Total asset turnover 3.75 times　Sales or operating revenue ÷ total assets 　＝ ¥15.7 billion ÷ ¥4.2 billion
    Sales or operating revenue ÷ total assets. The denominator is Total assets (Consolidated, Japanese GAAP).
  • Net assets to total assets 15.5%　Net assets ÷ total assets 　＝ ¥0.7 billion ÷ ¥4.2 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

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)　25% 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
  • Increase in working capital　(increase in trade receivables + increase in inventories) ÷ net sales (or operating revenue)。Trade receivables down ¥0.3 billion + inventories down ¥17.45 million, over net sales ¥15.7 billion
  • Property, plant and equipment purchases relative to depreciation　Purchase of property, plant and equipment ÷ depreciation。Purchase of property, plant and equipment ¥3.06 million, over depreciation ¥9.06 million
  • Investment securities to net assets　Investment securities ÷ net assets。Investment securities ¥0.1 billion, over net assets ¥0.7 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: 161 (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
  • Women in managerial positions　Reporting company (parent only)
  • Share of female employees　gBizINFO, covering 正社員
  • Men taking childcare leave　Reporting company (parent only)
  • Average length of service by gender　gBizINFO, covering 正社員
  • 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

Subsidy award information

  • Source: gBizINFO (Ministry of Economy, Trade and Industry). Subsidy award records published by each ministry, matched by corporate number gBizINFO (METI)

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 PIALA INC. on EDINET, the FSA’s disclosure system (free to read)
Corporate number: 6011001059993 / 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