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KIYO Learning

KIYO Learning Co.,Ltd

Company highlights

The largest holder on the register is 綾部 貴淑, at 40.1%.

Key figures

Period Jan 2025 to Dec 2025Parent onlyJapanese GAAP

RevenueDisclosed ¥5.0B
Operating marginCalculated 6.0%
Net assets to total assetsCalculated 32.1%

Company profile

Securities code 7353 / EDINET code E35790 / Services / Fiscal year end December 31

千代田区永田町２－１０－１／Capital stock ¥803 million
Address, capital stock, fiscal year end and industry: the FSA’s EDINET code list.

Official website: https://www.kiyo-learning.com/
Official website: gBizINFO (Ministry of Economy, Trade and Industry).

Company details
綾部 貴淑 Representative
1/4/2010 Date of incorporation

Tables scroll sideways

Disclosed data

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

Profitability ★★★☆☆position among all companies 6.0%
Growth (revenue, 4-year average) ★★★★★position among all companies 22.1%
Capital efficiency ★★★★★position among all companies 20.3%

Business activities and revenue composition

Revenue and profit by business segment

Disclosed segments (business divisions used in reporting): one

Revenue and profit

KIYO Learning

Period Jan 2025 to Dec 2025Source Annual securities reports

Net sales and operating revenue ¥5.0B　100% Cost of sales ¥0.8B　17% Selling, general and administrative expenses ¥3.9B　77% Operating income ¥0.3B　6%
Amounts by account
GroupAccountAmountConsolidated / Non-consolidated
Selling, general and administrative expenses Advertising expenses ¥2.2 billion Parent only
Salaries and allowances ¥1.0 billion Parent only
Directors' compensations ¥70.36 million Parent only
Provision for bonuses ¥11.35 million Parent only
Depreciation ¥8.97 million Parent only
Profit by stage Gross profit (loss) ¥4.2 billion Parent only
Operating income ¥0.3 billion Parent only
Ordinary income ¥0.3 billion Parent only

KIYO Learning

Selling, general and administrative expenses

Period Jan 2025 to Dec 2025Source Annual securities reports

Advertising expenses ¥2.2 billion (56.2%)56%Salaries and allowances ¥1.0 billion (24.5%)24%Directors' compensations ¥0.1 billion (1.8%)Provision for bonuses ¥0.0 billion (0.3%)Depreciation ¥0.0 billion (0.2%)Other (not itemized) ¥0.7 billion (17.0%)17%¥3.9B
  • Advertising expenses　¥2.2 billion
  • Salaries and allowances　¥1.0 billion
  • Directors' compensations　¥0.1 billion
  • Provision for bonuses　¥0.0 billion
  • Depreciation　¥0.0 billion
  • Other (not itemized)　¥0.7 billion

Performance, financial position and capital allocation

Finance
32.1% Net assets to total assets Industry median 55.2% FY ending 12/2025 · consolidated / calculated
¥233.25 Net assets per share
¥5.0 billion Total assets
Capital allocation
240.6% Cash conversion Industry median 106.7% FY ending 12/2025 · consolidated / calculated

Long-term changes in performance

Period 2016 to 2025Disclosed

Revenue ×25.13 from 2016 to 2025

KIYO Learning

Long-term revenue, profit and asset trends

Period 2016 to 2025Source Annual securities reportsDisclosed

Mark on the chart
5 3 2 -0 2016 2018 2020 2022 2024 2025 Net sales and operating revenue Ordinary income 2017　Net sales year on year +80.2%, Ordinary income (loss) as a share of revenue +5.4 points 2018　Net sales year on year +68.8%, Ordinary income (loss) as a share of revenue -6.5 points 2019　Net sales year on year +37.1%, Ordinary income (loss) as a share of revenue +16.7 points 2020　Net sales year on year +82.3%, Ordinary income (loss) as a share of revenue +28.4 points, Ordinary income (loss) loss to profit 2021　Net sales year on year +48.6%, Ordinary income (loss) as a share of revenue -3.9 points 2022　Net sales year on year +25.9%, Ordinary income (loss) as a share of revenue -13.0 points, Ordinary income (loss) profit to loss 2023　Net sales year on year +33.4%, Ordinary income (loss) as a share of revenue +10.1 points, Ordinary income (loss) loss to profit 5Latest value 2025 5¥ billion 5Highest in the period shown 2025 5¥ billion 0Lowest in the period shown 2016 0¥ billion ¥ billion

KIYO Learning

Recent performance trends

Source Annual securities reports

5 3 2 -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 ¥2.3B ¥2.8B ¥3.8B ¥4.5B ¥5.0B
Year on year (%) +48.6%◆ +25.9%◆ +33.4%◆ +17.6% +12.6%
Ordinary income (loss) ¥0.1B -¥0.2B ¥0.1B ¥0.2B ¥0.3B
Change from prior year -6.7% profit to loss◆ loss to profit◆ +54.3% +40.4%
Ordinary income (loss) as a share of Net sales 6.5% -6.4% 3.7% 4.8% 6.0%
Change (percentage points) -3.9 points◆ -13.0 points◆ +10.1 points◆ +1.2 points +1.2 points

Fiscal periods marked for changes

Earlier fiscal periods (4)
  • 2017Net sales year on year +80.2%, Ordinary income (loss) as a share of revenue +5.4 points
  • 2018Net sales year on year +68.8%, Ordinary income (loss) as a share of revenue -6.5 points
  • 2019Net sales year on year +37.1%, Ordinary income (loss) as a share of revenue +16.7 points
  • 2020Net sales year on year +82.3%, Ordinary income (loss) as a share of revenue +28.4 points, Ordinary income (loss) loss to profit
  • 2021Net sales year on year +48.6%, Ordinary income (loss) as a share of revenue -3.9 points
  • 2022Net sales year on year +25.9%, Ordinary income (loss) as a share of revenue -13.0 points, Ordinary income (loss) profit to loss
  • 2023Net sales year on year +33.4%, Ordinary income (loss) as a share of revenue +10.1 points, Ordinary income (loss) loss to profit

KIYO Learning

Earnings and net assets per share over time

Unit yenSource Annual securities reports

43 18 -7 -33 4 years ago 3 years ago 2 years ago Last year This year Earnings per share yen 233 156 78 0 4 years ago 3 years ago 2 years ago Last year This year Net assets per share yen

KIYO Learning

Return on equity over time

Unit %Source Annual securities reports

20 14 7 0 4 years ago 3 years ago 2 years ago Last year This year Return on equity (ROE, %)
Parent only indicators (16 items)
Item4 years ago3 years ago2 years agoLast yearThis year
Net sales ¥2.3 billion ¥2.8 billion ¥3.8 billion ¥4.5 billion ¥5.0 billion
Ordinary income (loss) ¥0.1 billion ¥-0.2 billion ¥0.1 billion ¥0.2 billion ¥0.3 billion
Net income (loss) ¥0.1 billion ¥-0.2 billion ¥0.1 billion ¥0.2 billion ¥0.3 billion
Capital stock ¥0.8 billion ¥0.8 billion ¥0.8 billion ¥0.8 billion ¥0.8 billion
Total number of issued shares (common stock) 6,747,000 shares 6,768,000 shares 6,803,100 shares 6,836,100 shares 6,866,500 shares
Net assets ¥1.2 billion ¥1.0 billion ¥1.1 billion ¥1.3 billion ¥1.6 billion
Total assets ¥2.8 billion ¥3.4 billion ¥4.0 billion ¥4.4 billion ¥5.0 billion
Net assets per share 175.41 yen 142.7 yen 159.4 yen 189.92 yen 233.25 yen
Basic earnings (loss) per share 18.62 yen -32.7 yen 16.52 yen 30.7 yen 42.96 yen
Diluted earnings per share 18.12 yen Could not be retrieved 16.33 yen 30.53 yen 42.75 yen
Equity-to-asset ratio 42.7% 28.3% 27.4% 29.8% 32.1%
Return on equity 11.5% Could not be retrieved 10.9% 17.6% 20.3%
Net cash provided by (used in) operating activities ¥0.4 billion ¥0.3 billion ¥0.6 billion ¥0.4 billion ¥0.7 billion
Net cash provided by (used in) investing activities ¥-91.70 million ¥-0.1 billion ¥-0.1 billion ¥-0.1 billion ¥-0.1 billion
Net cash provided by (used in) financing activities ¥94.65 million ¥0.3 billion ¥-47.54 million ¥-18.96 million ¥0.11 million
Cash and cash equivalents ¥2.3 billion ¥2.8 billion ¥3.2 billion ¥3.5 billion ¥4.1 billion

Shareholder composition

As of 2025-12-31Disclosed

Share ownership by holder category

2,306 Shareholders
5.25% Foreign holders (total) Industry median 3.64%
73.13% Individuals and others Industry median 52.53%

KIYO Learning

Unit %Source Annual securities reports

  • Financial institutions7.89%
  • Securities firms1.47%
  • Other corporations12.25%
  • Foreign holders (institutions)5.20%
  • Foreign holders (individuals)0.05%
  • Individuals and others73.13%

Major shareholders

RankShareholderShareholding ratioShares held
1 綾部 貴淑 40.08% 2,752,000
2 ビジョナル株式会社 5.93% 407,000
3 株式会社日本カストディ銀行（信託口） 5.26% 361,000
4 西村 裕二 2.87% 197,000
5 日本マスタートラスト信託銀行株式会社（信託口） 2.55% 175,000
6 株式会社ＭＳ－Ｊａｐａｎ 2.39% 164,000
7 株式会社マイナビ 2.09% 144,000
8 渡部 和幸 1.85% 127,000
9 ＭＳＩＰ ＣＬＩＥＮＴ ＳＥＣＵＲＩＴＩＥＳ（常任代理人 モルガン・スタンレーＭＵＦＧ証券株式会社） 1.8% 124,000
10 ＧＯＬＤＭＡＮ ＳＡＣＨＳ ＩＮＴＥＲＮＡＴＩＯＮＡＬ（常任代理人 ゴールドマン・サックス証券株式会社） 1.38% 94,000

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
¥0.1 billion Capital expenditure
Fiscal year Capital expenditure
FY ending 12/2025 ¥0.1 billion
FY ending 12/2020 ¥44.74 million

Revenue scale in the same industry

KIYO Learning

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

118 Employees (parent only) Industry median 130
39.0 Average age Industry median 38.8
3.0 years Average length of service Industry median 6.6 years
¥7.49 million Average annual salary Industry median ¥5.89 million
People and organisation
42.6¥ million Sales per employee Industry median 24.2¥ million FY ending 12/2025 · parent company only / calculated
¥2.58 million Operating income per employee
20.5% Women in managerial positions
41.4% Share of female employees
100.0% Men taking childcare leave
Men 2.3 yrs
Women 1.6 yrs Average length of service by gender
Men 75
Women 70 Employees by gender
29 Average temporary staff

Administrative filings and published information

Workplace information filings

Filed 2026-04-23Disclosed

ItemValue
Employees 145
Average monthly overtime (statutory overtime plus work on statutory days off)
Scope: 正社員		 8.5 hours
Annual paid leave taken
Scope: その他		 63.3%
Childcare leave taken, men
Scope: その他		 50%
Share of managers who are women 15.6%
Share of board members who are women 0%

Audit and disclosure information

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

ItemValue
Audit firm EY新日本有限責任監査法人
Audit fees (this year, filing company) ¥28.70 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) (16 items)

ItemValueConsolidated / Non-consolidated
Net cash provided by (used in) operating activities ¥0.7 billion Parent only
Net sales ¥5.0 billion Parent only
Net income (loss) ¥0.3 billion Parent only
Net cash provided by (used in) investing activities ¥-0.1 billion Parent only
Diluted earnings per share 42.75 yen Parent only
Cash and cash equivalents ¥4.1 billion Parent only
Total number of issued shares (common stock) 6,866,500 shares Parent only
Net assets ¥1.6 billion Parent only
Ordinary income (loss) ¥0.3 billion Parent only
Total assets ¥5.0 billion Parent only
Return on equity 20.3% Parent only
Equity-to-asset ratio 32.1% Parent only
Net cash provided by (used in) financing activities ¥0.11 million Parent only
Capital stock ¥0.8 billion Parent only
Basic earnings (loss) per share 42.96 yen Parent only
Net assets per share 233.25 yen Parent only

Employees (5 items)

ItemValueConsolidated / Non-consolidated
Average length of service (years) 3 years Parent only
Average annual salary ¥7.49 million Parent only
Average age (years) 39 years old Parent only
Number of employees 118 people Parent only
Number of employees 118 people Parent only

Other disclosed items (5 items)

ItemValueConsolidated / Non-consolidated
Rate of male employees taking childcare leave (all employees) 100.0% 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 56.4% Parent only
Ratio of female employees in managerial positions 20.5% Parent only

Shares (10 items)

ItemValueConsolidated / Non-consolidated
Number of shares held 4,549,000 shares Consolidated
Total number of shares held treasury shares etc 500 shares Consolidated
Number of shares 6,866,500 shares Consolidated
Shareholding ratio treasury shares etc 0.0% Consolidated
Shareholding ratio 66.3% Consolidated
Number of shares held in own name treasury shares etc 500 shares Consolidated
Number of voting rights 68,618 units Consolidated
Carrying amount on the balance sheet ¥0 Consolidated
Number of issues 1 issues Consolidated
Total shareholder return 21.1% Parent only

Property and facilities (1 items)

ItemValueConsolidated / Non-consolidated
Capital expenditures ¥0.1 billion Consolidated

Audit (1 items)

ItemValueConsolidated / Non-consolidated
Fees for audit and attestation services - reporting company ¥28.70 million Consolidated

Balance sheet (56 items)

ItemValueConsolidated / Non-consolidated
Other ¥61.75 million Parent only
Other ¥1.46 million Parent only
Other capital surplus ¥0.95 million Parent only
Software ¥0.3 billion Parent only
Software in progress ¥16.29 million Parent only
Lease obligations ¥0.82 million Parent only
Lease obligations ¥3.15 million Parent only
Lease assets ¥18.69 million Parent only
Lease assets, net ¥3.31 million Parent only
Work in process ¥6.94 million Parent only
Investments in capital ¥0.11 million Parent only
Retained earnings ¥-10.24 million Parent only
Advances received ¥2.5 billion Parent only
Prepaid expenses ¥56.86 million Parent only
Right of trademark ¥4.35 million Parent only
Non-current liabilities ¥0.82 million Parent only
Non-current assets ¥0.6 billion Parent only
Accounts receivable - trade ¥68.46 million Parent only
Tools, furniture and fixtures ¥38.39 million Parent only
Tools, furniture and fixtures ¥8.92 million Parent only
Buildings ¥62.35 million Parent only
Buildings, net ¥44.54 million Parent only
Investments and other assets ¥0.2 billion Parent only
Investment securities ¥26.29 million Parent only
Lease and guarantee deposits ¥0.1 billion Parent only
Property, plant and equipment ¥56.76 million Parent only
Income taxes payable ¥33.26 million Parent only
Accrued expenses ¥39.33 million Parent only
Accounts payable - other ¥0.2 billion Parent only
Shareholders' equity ¥1.6 billion Parent only
Current liabilities ¥3.4 billion Parent only
Current assets ¥4.4 billion Parent only
Accumulated depreciation ¥-15.39 million Parent only
Accumulated depreciation ¥-29.48 million Parent only
Accumulated depreciation ¥-17.81 million Parent only
Intangible assets ¥0.3 billion Parent only
Patent right ¥4.15 million Parent only
Cash and cash equivalents ¥4.1 billion Parent only
Cash and deposits ¥4.1 billion Parent only
Short-term loans payable ¥0.5 billion Parent only
Net assets ¥1.6 billion Parent only
Net assets ¥1.6 billion Parent only
Total assets ¥5.0 billion Parent only
Deferred tax assets ¥78.75 million Parent only
Retained earnings brought forward ¥-10.24 million Parent only
Treasury stock ¥-0.10 million Parent only
Copyright ¥4.19 million Parent only
Liabilities ¥3.4 billion Parent only
Liabilities and net assets ¥5.0 billion Parent only
Supplies ¥0.10 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 ¥11.35 million Parent only
Long-term prepaid expenses ¥2.06 million Parent only
Deposits received ¥26.23 million Parent only

Accounts unique to this company (3 items)

ItemValueConsolidated / Non-consolidated
Revenue ¥0.2 billion Parent only
Revenue ¥4.93 million Parent only
Revenue ¥-8.57 million Parent only

Statement of income (34 items)

ItemValueConsolidated / Non-consolidated
Other ¥1.29 million Parent only
Other ¥0 Parent only
Interest income ¥4.82 million Parent only
Commission fee ¥1.99 million Parent only
Dividend income ¥0 Parent only
Operating income ¥0.3 billion Parent only
Non-operating income ¥8.12 million Parent only
Non-operating expenses ¥8.32 million Parent only
Net cash provided by (used in) operating activities ¥0.7 billion Parent only
Cost of sales ¥0.8 billion Parent only
Gross profit (loss) ¥4.2 billion Parent only
Net sales ¥5.0 billion Parent only
Advertising expenses ¥2.2 billion Parent only
Net income (loss) ¥0.3 billion Parent only
Net income (loss) ¥0.3 billion Parent only
Directors' compensations ¥70.36 million Parent only
Loss on investments in partnership ¥1.47 million Parent only
Net cash provided by (used in) investing activities ¥-0.1 billion Parent only
Guarantee commission ¥0.64 million Parent only
Interest expenses ¥6.21 million Parent only
Issuance of new shares ¥4.27 million Parent only
Income taxes - current ¥39.08 million Parent only
Income taxes ¥9.69 million Parent only
Income taxes - deferred ¥-29.39 million Parent only
Depreciation ¥8.97 million Parent only
Net increase (decrease) in cash and cash equivalents ¥0.6 billion Parent only
Income (loss) before income taxes ¥0.3 billion Parent only
Income (loss) before income taxes ¥0.3 billion Parent only
Ordinary income ¥0.3 billion Parent only
Salaries and allowances ¥1.0 billion Parent only
Purchase of treasury stock ¥-0.04 million Parent only
Net cash provided by (used in) financing activities ¥0.11 million Parent only
Selling, general and administrative expenses ¥3.9 billion Parent only
Provision for bonuses ¥11.35 million Parent only

Statement of changes in equity (1 items)

ItemValueConsolidated / Non-consolidated
Total changes during the period ¥0.3 billion Parent only

Statement of cash flows (27 items)

ItemValueConsolidated / Non-consolidated
Other ¥57.78 million Parent only
Proceeds from exercise of stock options ¥4.27 million Parent only
Repayments of lease obligations ¥-4.11 million Parent only
Interest expenses paid ¥-6.35 million Parent only
Interest and dividends income received ¥4.83 million Parent only
Increase (decrease) in advances received ¥0.4 billion Parent only
Interest and dividend income ¥-4.83 million Parent only
Decrease increase in notes and accounts receivable trade ¥6.14 million Parent only
Subtotal ¥0.8 billion Parent only
Amortization of guarantee deposits ¥3.22 million Parent only
Loss gain on investments in partnership ¥1.47 million Parent only
Interest expenses ¥6.21 million Parent only
Payments for lease and guarantee deposits ¥-11.00 million Parent only
Purchase of property plant and equipment ¥-3.25 million Parent only
Decrease/increase in consumption taxes receivable/payable ¥15.59 million Parent only
Increase decrease in income taxes payable the factor based tax ¥1.77 million Parent only
Increase/(decrease) in accounts payable - expenses ¥-0.34 million Parent only
Increase (decrease) in accounts payable-other ¥-46.76 million Parent only
Increase (decrease) in reserve for shareholder special benefit ¥-8.57 million Parent only
Share-based payment expenses ¥2.05 million Parent only
Decrease (increase) in inventories ¥-25.81 million Parent only
Income taxes paid ¥-35.76 million Parent only
Depreciation ¥0.1 billion Parent only
Purchase of intangible assets ¥-0.1 billion Parent only
Regarding purchase of treasury stock ¥-0.04 million Parent only
Increase (decrease) in allowance for doubtful accounts ¥-0.01 million Parent only
Increase (decrease) in provision for bonuses ¥-13.88 million Parent only
Basic indicators
ItemValueConsolidated / Non-consolidatedSource
Net cash provided by (used in) operating activities ¥0.7 billion Parent onlyDisclosed
Number of employees 118 Parent onlyDisclosed
Net assets ¥1.6 billion Parent onlyDisclosed
Net sales ¥5.0 billion Parent onlyDisclosed
Operating income ¥0.3 billion Parent onlyDisclosed
Ordinary income ¥0.3 billion Parent onlyDisclosed
Total assets ¥5.0 billion Parent onlyDisclosed
Operating margin 6.0%Parent onlyCalculated
Net margin Not disclosedNot applicableNot calculated (a required value is not disclosed)
Sales per employee 42637381 yenParent onlyCalculated
Total asset turnover 1.01 timesParent onlyCalculated
Net assets to total assets 32.1%Parent onlyCalculated
How to read the figures, and caveats

Terms

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

Key figures

  • Operating margin 6%　Operating income ÷ net sales 　＝ ¥0.3 billion ÷ ¥5.0 billion
    Operating income ÷ net sales. The denominator is Net sales (Parent only, Japanese GAAP).
  • Sales per employee 42,637,381 yen　Sales or operating revenue ÷ employees 　＝ ¥5.0 billion ÷ 118 people
    Sales or operating revenue ÷ employees. The denominator is Number of employees (Parent only, Japanese GAAP).
  • Total asset turnover 1.01 times　Sales or operating revenue ÷ total assets 　＝ ¥5.0 billion ÷ ¥5.0 billion
    Sales or operating revenue ÷ total assets. The denominator is Total assets (Parent only, Japanese GAAP).
  • Net assets to total assets 32.1%　Net assets ÷ total assets 　＝ ¥1.6 billion ÷ ¥5.0 billion
    Net assets ÷ total assets. The denominator is Total assets (Parent only, Japanese GAAP).

Company details

  • Representative　President, Representative Director, gBizINFO
  • Date of incorporation　gBizINFO · 16 years since incorporation

Amounts by account

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

Selling, general and administrative expenses

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

Finance

  • Net assets to total assets　Net assets ÷ total assets
  • Net assets per share　Parent only
  • Total assets　Parent only

Capital allocation

  • ★: position when all companies are sorted by value and cut into fifths (a position, not a rating). The five items with ★: only where both numerator and denominator are available on a consolidated basisSee the formulas
  • Cash conversion　Net cash provided by (used in) operating activities ÷ operating income

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)

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.

Revenue scale in the same industry

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

Workforce information

  • All four: the reporting company (parent-only), as disclosed in the employee section of the annual securities report. Industry median: the middle value among companies in 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
  • Employees by gender　gBizINFO
  • Average temporary staff　Parent only, average headcount other than regular employees

Workplace information filings

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

Audit and disclosure information

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

Data sources and calculation methods

Primary source: the annual securities report of KIYO Learning Co.,Ltd on EDINET, the FSA’s disclosure system (free to read)
Corporate number: 2011001066077 / 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