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ヒューマンクリエイション

株式会社ヒューマンクリエイションホールディングス

Company highlights

The annual dividend per share has risen for 3 consecutive years.

Key figures

Period Oct 2024 to Sep 2025ConsolidatedJapanese GAAP

RevenueDisclosed ¥8.9B
Operating marginCalculated 8.7%
Net assets to total assetsCalculated 34.0%

Company profile

Securities code 7361 / EDINET code E36420 / Services / Fiscal year end end of September

千代田区霞が関三丁目２番１号／Capital stock ¥193 million
Address, capital stock, fiscal year end and industry: the FSA’s EDINET code list.

Company details
富永 邦昭 Representative
7 Consolidated subsidiaries

Tables scroll sideways

Disclosed data

Source: Annual Securities Report (Oct 2024 to Sep 2025) · filed 2025-12-18

Profitability ★★★★☆position among all companies 8.7%
Growth (revenue, 4-year average) ★★★★★position among all companies 15.4%
Capital efficiency ★★★★★position among all companies 28.1%

Business activities and revenue composition

Revenue and profit by business segment

Disclosed segments (business divisions used in reporting): one

Revenue and profit

ヒューマンクリエイション

Period Oct 2024 to Sep 2025Source Annual securities reports

Net sales and operating revenue ¥8.9B　100% Cost of sales ¥6.2B　70% Selling, general and administrative expenses ¥1.9B　22% Operating income ¥0.8B　9%
Amounts by account
GroupAccountAmountConsolidated / Non-consolidated
Selling, general and administrative expenses Salaries and allowances ¥0.5 billion Consolidated
Commission fees ¥0.3 billion Consolidated
Directors' compensations ¥0.1 billion Consolidated
Provision for directors' bonuses ¥18.73 million Consolidated
Provision for bonuses ¥12.42 million Consolidated
Depreciation ¥11.27 million Parent only
Retirement benefit expenses ¥3.66 million Consolidated
Provision of allowance for doubtful accounts ¥0.25 million Consolidated
Profit by stage Gross profit (loss) ¥2.7 billion Consolidated
Operating income ¥0.8 billion Consolidated
Ordinary income ¥0.8 billion Consolidated
Net income ¥0.4 billion Consolidated

ヒューマンクリエイション

Selling, general and administrative expenses

Period Oct 2024 to Sep 2025Source Annual securities reports

Salaries and allowances ¥0.5 billion (27.7%)28%Commission fees ¥0.3 billion (15.3%)15%Directors' compensations ¥0.1 billion (6.4%)6%Provision for directors' bonuses ¥0.0 billion (1.0%)Provision for bonuses ¥0.0 billion (0.6%)Depreciation ¥0.0 billion (0.6%)Other (not itemized) ¥0.9 billion (48.4%)48%¥1.9B
  • Salaries and allowances　¥0.5 billion
  • Commission fees　¥0.3 billion
  • Directors' compensations　¥0.1 billion
  • Provision for directors' bonuses　¥0.0 billion
  • Provision for bonuses　¥0.0 billion
  • Depreciation　¥0.0 billion
  • Other (not itemized)　¥0.9 billion

Performance, financial position and capital allocation

Finance
34.0% Net assets to total assets Industry median 55.2% FY ending 9/2025 · consolidated / calculated
8.9% Return on assets (ROA)
¥486.86 Net assets per share
¥0.1 billion Free cash flow
¥4.5 billion Total assets
¥1.3 billion Goodwill (the part of the acquisition price above the net assets acquired)
Capital allocation
132.3% Cash conversion Industry median 106.7% FY ending 9/2025 · consolidated / calculated
17.7% Property, plant and equipment purchases relative to depreciation ★☆☆☆☆ position among all companies FY ending 9/2025 · consolidated / calculated
29.6% Return to shareholders ★★★☆☆ position among all companies FY ending 9/2025 · consolidated / calculated
5.9% Investment securities to net assets ★★☆☆☆ position among all companies FY ending 9/2025 · consolidated / calculated

ヒューマンクリエイション

Recent performance trends

Source Annual securities reports

9 6 3 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 2021 to 2025Disclosed

Item20212022202320242025
Net sales ¥5.0B ¥5.8B ¥6.5B ¥7.2B ¥8.9B
Year on year (%) Could not be retrieved +15.3% +11.8% +10.5% +24.8%◆
Ordinary income (loss) ¥0.5B ¥0.5B ¥0.7B ¥0.6B ¥0.8B
Change from prior year Could not be retrieved +17.8% +28.3% -10.2% +22.8%
Ordinary income (loss) as a share of Net sales 9.2% 9.4% 10.8% 8.8% 8.6%
Change (percentage points) Could not be retrieved +0.2 points +1.4 points -2.0 points◆ -0.1 points

Fiscal periods marked for changes

  • 2024Ordinary income (loss) as a share of revenue -2.0 points
  • 2025Net sales year on year +24.8%

ヒューマンクリエイション

Earnings and net assets per share over time

Unit yenSource Annual securities reports

265 176 88 0 4 years ago 3 years ago 2 years ago Last year This year Earnings per share yen 642 428 214 0 4 years ago 3 years ago 2 years ago Last year This year Net assets per share yen

ヒューマンクリエイション

Return on equity over time

Unit %Source Annual securities reports

45 30 15 -0 4 years ago 3 years ago 2 years ago Last year This year Return on equity (ROE, %)
Consolidated indicators (15 items)
Item4 years ago3 years ago2 years agoLast yearThis year
Net sales ¥5.0 billion ¥5.8 billion ¥6.5 billion ¥7.2 billion ¥8.9 billion
Ordinary income (loss) ¥0.5 billion ¥0.5 billion ¥0.7 billion ¥0.6 billion ¥0.8 billion
Net income (loss) attributable to owners of parent ¥0.3 billion ¥0.3 billion ¥0.4 billion ¥0.4 billion ¥0.4 billion
Comprehensive income ¥0.3 billion ¥0.3 billion ¥0.4 billion ¥0.4 billion ¥0.4 billion
Net assets ¥1.1 billion ¥0.9 billion ¥1.1 billion ¥1.4 billion ¥1.5 billion
Total assets ¥2.2 billion ¥2.5 billion ¥3.0 billion ¥3.0 billion ¥4.5 billion
Net assets per share 552.43 yen 526.49 yen 642.4 yen 409.91 yen 486.86 yen
Basic earnings (loss) per share 146.05 yen 189.22 yen 264.72 yen 123.09 yen 125.96 yen
Diluted earnings per share Could not be retrieved Could not be retrieved 264.71 yen 123.06 yen 125.91 yen
Equity-to-asset ratio 48.5% 35.8% 35.5% 43.8% 33.5%
Return on equity 32.4% 34.8% 44.7% 33.9% 28.1%
Net cash provided by (used in) operating activities ¥0.3 billion ¥0.4 billion ¥0.7 billion ¥0.5 billion ¥1.0 billion
Net cash provided by (used in) investing activities ¥-51.74 million ¥-0.3 billion ¥-0.2 billion ¥-3.11 million ¥-0.9 billion
Net cash provided by (used in) financing activities ¥44.41 million ¥-0.2 billion ¥-0.2 billion ¥-0.5 billion ¥0.3 billion
Cash and cash equivalents ¥0.8 billion ¥0.7 billion ¥1.0 billion ¥1.0 billion ¥1.4 billion
Parent only indicators (14 items)
Item4 years ago3 years ago2 years agoLast yearThis year
Operating revenue ¥0.7 billion ¥0.7 billion ¥0.5 billion ¥0.6 billion ¥1.1 billion
Ordinary income (loss) ¥0.4 billion ¥0.4 billion ¥0.2 billion ¥0.3 billion ¥0.4 billion
Net income (loss) ¥0.3 billion ¥0.3 billion ¥0.1 billion ¥0.2 billion ¥0.3 billion
Capital stock ¥0.2 billion ¥0.2 billion ¥0.2 billion ¥0.2 billion ¥0.2 billion
Total number of issued shares (common stock) 1,926,550 shares 1,926,550 shares 1,926,550 shares 1,926,550 shares 3,573,100 shares
Net assets ¥1.0 billion ¥0.8 billion ¥0.6 billion ¥0.7 billion ¥0.7 billion
Total assets ¥1.8 billion ¥2.1 billion ¥2.2 billion ¥2.3 billion ¥3.3 billion
Net assets per share 494.28 yen 444.78 yen 359.53 yen 196.81 yen 230.66 yen
Dividend per share 48.98 yen 50 yen 51 yen 52 yen 27 yen
Basic earnings (loss) per share 166.54 yen 173.31 yen 69.95 yen 52.99 yen 94.55 yen
Diluted earnings per share Could not be retrieved Could not be retrieved 69.95 yen 52.98 yen 94.51 yen
Equity-to-asset ratio 52.4% 36.9% 26.5% 27.6% 21.8%
Return on equity 43.7% 36.6% 17.1% 28.3% 44.2%
Payout ratio 29.4% 28.9% 72.9% 49.1% 28.6%

Dividend history

Source: reporting company’s key figures, annual securities reports · 5 years (2021 to 2025)Parent-onlyDisclosed

3 periods Consecutive increases (own definition) through FY ending 9/2024
4 periods Consecutive periods with dividends (site definition) through FY ending 9/2024
+2.0% 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 9/2025 ¥27 Could not be retrieved 28.6% Stock split or share consolidation noted
FY ending 9/2024 ¥52 Could not be retrieved 49.1%
FY ending 9/2023 ¥51 Could not be retrieved 72.9%
FY ending 9/2022 ¥50 Could not be retrieved 28.9%
FY ending 9/2021 ¥48.98 Could not be retrieved 29.4%

ヒューマンクリエイション

Dividends per share over time

Unit yenSource Annual securities reports

52 35 17 0 4 years ago 3 years ago 2 years ago Last year This year Dividend per share yen

Shareholder composition

As of 2025-09-30Disclosed

Share ownership by holder category

1,832 Shareholders
3.40% Foreign holders (total) Industry median 3.64%
80.29% Individuals and others Industry median 52.53%

ヒューマンクリエイション

Unit %Source Annual securities reports

  • Financial institutions1.13%
  • Securities firms5.07%
  • Other corporations10.09%
  • Foreign holders (institutions)3.37%
  • Foreign holders (individuals)0.03%
  • Individuals and others80.29%

Major shareholders

RankShareholderShareholding ratioShares held
1 ＨＣＨグループ従業員持株会 8.03% 248,000
2 光通信ＫＫ投資事業有限責任組合 6.23% 192,000
3 日鉄ソリューションズ株式会社 5.09% 157,000
4 富永 邦昭 3.77% 116,000
5 株式会社アドバンスト・メディア 3.6% 111,000
6 株式会社ＳＢＩ証券 2.81% 86,000
7 川井 英明 2.06% 63,000
8 ＧＬＯＢＡＬ ＥＳＧ ＳＴＲＡＴＥＧＹ（常任代理人 立花証券株式会社） 1.94% 60,000
9 加藤 幹正 1.84% 57,000
10 ヨシダ トモヒロ 1.38% 42,000

Research and development expenses and capital expenditure

Source: R&D and capital expenditure sections, annual securities reports · 1 years (FY 2025)Disclosed

Not disclosed Research and development
¥72.02 million Capital expenditure 0.8% of revenue (industry median 2.3%)

Revenue scale in the same industry

ヒューマンクリエイション

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 (Oct 2024 to Sep 2025)Parent-onlyDisclosed

14 Employees (parent only) Industry median 130
45.2 Average age Industry median 38.8
4.0 years Average length of service Industry median 6.6 years
¥6.54 million Average annual salary Industry median ¥5.89 million
People and organisation
9.8¥ million Sales per employee Industry median 24.2¥ million FY ending 9/2025 · consolidated / calculated
¥0.86 million Operating income per employee
86 Average temporary staff

Audit and disclosure information

Annual securities report, year ended 2025-09-30Disclosed

ItemValue
Audit firm 太陽有限責任監査法人
Audit fees (this year, total) ¥27.50 million
Non-audit fees (this year, total) Not applicable
Going concern note Cannot be determined
Accounting standard Japanese GAAP

See the book series →

Sources and methodology

Retrieved disclosed figures

Accounts and values from the annual securities report, by section

Major management indicators (5 years) (29 items)

ItemValueConsolidated / Non-consolidated
Comprehensive income ¥0.4 billion Consolidated
Net cash provided by (used in) operating activities ¥1.0 billion Consolidated
Net sales ¥8.9 billion Consolidated
Net cash provided by (used in) investing activities ¥-0.9 billion Consolidated
Diluted earnings per share 125.91 yen Consolidated
Cash and cash equivalents ¥1.4 billion Consolidated
Net assets ¥1.5 billion Consolidated
Ordinary income (loss) ¥0.8 billion Consolidated
Total assets ¥4.5 billion Consolidated
Return on equity 28.1% Consolidated
Equity-to-asset ratio 33.5% Consolidated
Net income (loss) attributable to owners of parent ¥0.4 billion Consolidated
Net cash provided by (used in) financing activities ¥0.3 billion Consolidated
Basic earnings (loss) per share 125.96 yen Consolidated
Net assets per share 486.86 yen Consolidated
Dividend per share 27 yen Parent only
Operating revenue ¥1.1 billion Parent only
Net income (loss) ¥0.3 billion Parent only
Diluted earnings per share 94.51 yen Parent only
Total number of issued shares (common stock) 3,573,100 shares Parent only
Net assets ¥0.7 billion Parent only
Ordinary income (loss) ¥0.4 billion Parent only
Total assets ¥3.3 billion Parent only
Return on equity 44.2% Parent only
Equity-to-asset ratio 21.8% Parent only
Capital stock ¥0.2 billion Parent only
Payout ratio 28.6% Parent only
Basic earnings (loss) per share 94.55 yen Parent only
Net assets per share 230.66 yen Parent only

Employees (7 items)

ItemValueConsolidated / Non-consolidated
Number of employees 914 people Consolidated
Number of employees 914 people Consolidated
Average length of service (years) 4 years Parent only
Average annual salary ¥6.54 million Parent only
Average age (years) 45.2 years old Parent only
Number of employees 14 people Parent only
Number of employees 14 people Parent only

Other disclosed items (6 items)

ItemValueConsolidated / Non-consolidated
Average number of temporary employees 86 people Consolidated
Average number of temporary employees 86 people Consolidated
Number of consolidated subsidiaries 7 companies Consolidated
Average number of temporary employees 1 people Parent only
Average number of temporary employees 1 people Parent only
Total return on the share price index 86.1% Parent only

Shares (10 items)

ItemValueConsolidated / Non-consolidated
Number of shares held 1,136,000 shares Consolidated
Total number of shares held treasury shares etc 479,900 shares Consolidated
Number of shares 3,573,100 shares Consolidated
Shareholding ratio treasury shares etc 13.4% Consolidated
Shareholding ratio 36.8% Consolidated
Number of shares held in own name treasury shares etc 479,900 shares Consolidated
Number of voting rights 30,896 units Consolidated
Carrying amount on the balance sheet ¥89.67 million Consolidated
Number of issues 1 issues Consolidated
Total shareholder return 95.6% Parent only

Property and facilities (1 items)

ItemValueConsolidated / Non-consolidated
Capital expenditures ¥72.02 million Consolidated

Audit (2 items)

ItemValueConsolidated / Non-consolidated
Fees for audit and attestation services - reporting company ¥27.50 million Consolidated
Fees for audit and attestation services - total ¥27.50 million Consolidated

Balance sheet (107 items)

ItemValueConsolidated / Non-consolidated
Other ¥63.83 million Consolidated
Other ¥93.35 million Consolidated
Other ¥35.17 million Consolidated
Other ¥0.1 billion Consolidated
Other ¥57.05 million Consolidated
Valuation difference on available-for-sale securities ¥10.66 million Consolidated
Goodwill ¥1.3 billion Consolidated
Retained earnings ¥1.7 billion Consolidated
Merchandise ¥5.42 million Consolidated
Non-current liabilities ¥1.1 billion Consolidated
Non-current assets ¥2.0 billion Consolidated
Accounts receivable - trade ¥0.9 billion Consolidated
Contract liabilities ¥0.12 million Consolidated
Contract assets ¥86.68 million Consolidated
Tools, furniture and fixtures ¥67.70 million Consolidated
Tools, furniture and fixtures ¥28.74 million Consolidated
Buildings and accompanying facilities ¥0.2 billion Consolidated
Buildings and accompanying facilities net ¥77.06 million Consolidated
Provision for directors' bonuses ¥18.73 million Consolidated
Investments and other assets ¥0.5 billion Consolidated
Investment securities ¥89.67 million Consolidated
Lease deposits ¥0.1 billion Consolidated
Subscription rights to shares ¥24.46 million Consolidated
Property, plant and equipment ¥0.1 billion Consolidated
Income taxes payable ¥0.2 billion Consolidated
Accrued consumption taxes ¥0.1 billion Consolidated
Accrued expenses ¥0.1 billion Consolidated
Accounts payable - other ¥0.7 billion Consolidated
Shareholders' equity ¥1.5 billion Consolidated
Current liabilities ¥1.8 billion Consolidated
Current assets ¥2.5 billion Consolidated
Accumulated depreciation ¥-38.96 million Consolidated
Accumulated depreciation ¥-0.1 billion Consolidated
Intangible assets ¥1.3 billion Consolidated
Cash and cash equivalents ¥1.4 billion Consolidated
Cash and deposits ¥1.4 billion Consolidated
Net assets ¥1.5 billion Consolidated
Net assets ¥1.5 billion Consolidated
Total assets ¥4.5 billion Consolidated
Deferred tax assets ¥0.2 billion Consolidated
Treasury stock ¥-0.5 billion Consolidated
Valuation and translation adjustments ¥10.66 million Consolidated
Liabilities ¥3.0 billion Consolidated
Liabilities and net assets ¥4.5 billion Consolidated
Supplies ¥0.11 million Consolidated
Accounts payable - trade ¥0.1 billion Consolidated
Allowance for doubtful accounts ¥-13.06 million Consolidated
Capital surplus ¥0.1 billion Consolidated
Capital stock ¥0.2 billion Consolidated
Asset retirement obligations ¥95.81 million Consolidated
Provision for bonuses ¥0.2 billion Consolidated
Net defined benefit liability ¥0.2 billion Consolidated
Long-term loans payable ¥0.8 billion Consolidated
Current portion of long-term loans payable ¥0.4 billion Consolidated
Valuation difference on available-for-sale securities ¥10.66 million Parent only
Golf club membership ¥2.28 million Parent only
Software ¥11.25 million Parent only
Investments in capital ¥0.01 million Parent only
Retained earnings ¥0.9 billion Parent only
Prepaid expenses ¥13.51 million Parent only
Non-current liabilities ¥0.9 billion Parent only
Non-current assets ¥3.1 billion Parent only
Accounts receivable - trade ¥72.36 million Parent only
Tools, furniture and fixtures ¥20.54 million Parent only
Tools, furniture and fixtures ¥9.15 million Parent only
Buildings and accompanying facilities ¥81.28 million Parent only
Buildings and accompanying facilities net ¥27.28 million Parent only
Provision for directors' bonuses ¥18.73 million Parent only
Investments and other assets ¥3.0 billion Parent only
Investment securities ¥89.67 million Parent only
Lease deposits ¥66.80 million Parent only
Subscription rights to shares ¥24.46 million Parent only
Property, plant and equipment ¥36.43 million Parent only
Accounts receivable - other ¥2.77 million Parent only
Income taxes refund receivable ¥84.46 million Parent only
Accrued consumption taxes ¥6.74 million Parent only
Accrued expenses ¥3.84 million Parent only
Accounts payable - other ¥0.1 billion Parent only
Shareholders' equity ¥0.7 billion Parent only
Current liabilities ¥1.6 billion Parent only
Current assets ¥0.2 billion Parent only
Accumulated depreciation ¥-11.39 million Parent only
Accumulated depreciation ¥-54.00 million Parent only
Intangible assets ¥11.25 million Parent only
Cash and deposits ¥28.26 million Parent only
Short-term loans payable ¥1.2 billion Parent only
Net assets ¥0.7 billion Parent only
Net assets ¥0.7 billion Parent only
Total assets ¥3.3 billion Parent only
Deferred tax assets ¥3.89 million Parent only
Retained earnings brought forward ¥0.9 billion Parent only
Treasury stock ¥-0.5 billion Parent only
Valuation and translation adjustments ¥10.66 million Parent only
Liabilities ¥2.5 billion Parent only
Liabilities and net assets ¥3.3 billion Parent only
Capital surplus ¥0.1 billion Parent only
Legal capital surplus ¥0.1 billion Parent only
Capital stock ¥0.2 billion Parent only
Asset retirement obligations ¥38.90 million Parent only
Provision for bonuses ¥2.12 million Parent only
Provision for retirement benefits ¥2.57 million Parent only
Long-term loans payable ¥0.8 billion Parent only
Long-term prepaid expenses ¥68.10 million Parent only
Long term accounts payable other ¥63.83 million Parent only
Shares of subsidiaries and associates ¥2.8 billion Parent only
Deposits received ¥4.51 million Parent only
Current portion of long-term loans payable ¥0.3 billion Parent only

Statement of income (76 items)

ItemValueConsolidated / Non-consolidated
Other ¥5.04 million Consolidated
Other comprehensive income ¥50.09 million Consolidated
Valuation difference on available for sale securities net of tax ¥50.09 million Consolidated
Dividends from surplus ¥-84.56 million Consolidated
Comprehensive income ¥0.4 billion Consolidated
Interest income ¥1.19 million Consolidated
Dividend income ¥2.35 million Consolidated
Operating income ¥0.8 billion Consolidated
Non-operating income ¥9.96 million Consolidated
Non-operating expenses ¥18.45 million Consolidated
Net cash provided by (used in) operating activities ¥1.0 billion Consolidated
Loss on retirement of non-current assets ¥12.17 million Consolidated
Cost of sales ¥6.2 billion Consolidated
Gross profit (loss) ¥2.7 billion Consolidated
Net sales ¥8.9 billion Consolidated
Net income ¥0.4 billion Consolidated
Net income ¥0.4 billion Consolidated
Net income (loss) ¥0.4 billion Consolidated
Net income (loss) ¥0.4 billion Consolidated
Directors' compensations ¥0.1 billion Consolidated
Provision for directors' bonuses ¥18.73 million Consolidated
Loss on valuation of investment securities ¥77.06 million Consolidated
Net cash provided by (used in) investing activities ¥-0.9 billion Consolidated
Interest expenses ¥11.15 million Consolidated
Commission fees ¥0.3 billion Consolidated
Gain on forfeiture of unclaimed dividends ¥0.28 million Consolidated
Income taxes - current ¥0.3 billion Consolidated
Income taxes ¥0.3 billion Consolidated
Income taxes - deferred ¥33.13 million Consolidated
Foreign exchange losses ¥0.07 million Consolidated
Foreign exchange gains ¥3.45 million Consolidated
Extraordinary loss ¥89.23 million Consolidated
Net increase (decrease) in cash and cash equivalents ¥0.4 billion Consolidated
Income (loss) before income taxes ¥0.7 billion Consolidated
Income (loss) before income taxes ¥0.7 billion Consolidated
Ordinary income ¥0.8 billion Consolidated
Salaries and allowances ¥0.5 billion Consolidated
Disposal of treasury stock ¥28.73 million Consolidated
Purchase of treasury stock ¥-0.2 billion Consolidated
Commission for purchase of treasury shares ¥2.20 million Consolidated
Comprehensive income attributable to owners of parent ¥0.4 billion Consolidated
Net cash provided by (used in) financing activities ¥0.3 billion Consolidated
Selling, general and administrative expenses ¥1.9 billion Consolidated
Provision of allowance for doubtful accounts ¥0.25 million Consolidated
Provision for bonuses ¥12.42 million Consolidated
Retirement benefit expenses ¥3.66 million Consolidated
Miscellaneous income ¥2.69 million Consolidated
Other ¥0.28 million Parent only
Other ¥1.75 million Parent only
Dividends from surplus ¥-84.56 million Parent only
Interest income ¥0.18 million Parent only
Dividend income ¥2.35 million Parent only
Operating income ¥0.4 billion Parent only
Operating revenue ¥1.1 billion Parent only
Non-operating income ¥2.81 million Parent only
Non-operating expenses ¥21.34 million Parent only
Operating expenses ¥0.6 billion Parent only
Loss on retirement of non-current assets ¥0 Parent only
Net income (loss) ¥0.3 billion Parent only
Net income (loss) ¥0.3 billion Parent only
Directors' compensations ¥0.1 billion Parent only
Loss on valuation of investment securities ¥77.06 million Parent only
Interest expenses ¥17.39 million Parent only
Commission fees ¥0.2 billion Parent only
Income taxes - current ¥18.60 million Parent only
Income taxes ¥43.91 million Parent only
Income taxes - deferred ¥25.31 million Parent only
Depreciation ¥11.27 million Parent only
Extraordinary loss ¥77.06 million Parent only
Income (loss) before income taxes ¥0.3 billion Parent only
Ordinary income ¥0.4 billion Parent only
Salaries and allowances ¥87.22 million Parent only
Disposal of treasury stock ¥28.73 million Parent only
Purchase of treasury stock ¥-0.2 billion Parent only
Commission for purchase of treasury shares ¥2.20 million Parent only
Provision for bonuses ¥2.12 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 ¥55.23 million Consolidated
Total changes during the period ¥78.52 million Parent only
Net changes in items other than shareholders' equity ¥55.23 million Parent only

Statement of cash flows (38 items)

ItemValueConsolidated / Non-consolidated
Increase (decrease) in other liabilities ¥-0.71 million Consolidated
Decrease (increase) in other assets ¥17.53 million Consolidated
Amortization of goodwill ¥0.1 billion Consolidated
Payments for transfer of business2 ¥-90.00 million Consolidated
Interest expenses paid ¥-11.15 million Consolidated
Interest and dividends income received ¥3.54 million Consolidated
Interest and dividend income ¥-3.54 million Consolidated
Increase decrease in operating debt ¥19.00 million Consolidated
Loss on retirement of non-current assets ¥12.17 million Consolidated
Decrease increase in notes and accounts receivable trade ¥23.53 million Consolidated
Proceeds from withdrawal of time deposits ¥30.00 million Consolidated
Subtotal ¥1.4 billion Consolidated
Proceeds from collection of guarantee deposits ¥1.89 million Consolidated
Increase decrease in provision for directors bonuses ¥18.73 million Consolidated
Valuation gains (losses) on investment securities ¥77.06 million Consolidated
Interest expenses ¥11.22 million Consolidated
Payments of leasehold and guarantee deposits ¥-5.29 million Consolidated
Proceeds from issuance of subscription rights to shares ¥1.04 million Consolidated
Purchase of property plant and equipment ¥-6.74 million Consolidated
Increase/(decrease) in accounts payable - expenses ¥-19.30 million Consolidated
Increase (decrease) in accounts payable-other ¥0.3 billion Consolidated
Share-based payment expenses ¥11.61 million Consolidated
Income taxes paid ¥-0.3 billion Consolidated
Depreciation ¥38.13 million Consolidated
Purchase of intangible assets ¥-56.75 million Consolidated
Increase in short term loans payable ¥0.2 billion Consolidated
Decrease in short term loans payable ¥-0.3 billion Consolidated
Regarding purchase of treasury stock ¥-0.2 billion Consolidated
Decrease increase in supplies ¥0.03 million Consolidated
Increase (decrease) in allowance for doubtful accounts ¥0 Consolidated
Payments for asset retirement obligations ¥-0.16 million Consolidated
Increase (decrease) in provision for bonuses ¥11.83 million Consolidated
Increase (decrease) in net defined benefit liability ¥7.20 million Consolidated
Payments for acquisition in subsidiaries resulting in change in scope of consolidation ¥-0.8 billion Consolidated
Dividends ¥-84.56 million Consolidated
Proceeds from long term loans payable ¥0.9 billion Consolidated
Repayment of long term loans payable ¥-0.3 billion Consolidated
Purchase of long-term prepaid expenses ¥-0.40 million Consolidated

Accounts unique to this company (1 items)

ItemValueConsolidated / Non-consolidated
Revenue ¥1.68 million Consolidated
Basic indicators
ItemValueConsolidated / Non-consolidatedSource
Net cash provided by (used in) operating activities ¥1.0 billion ConsolidatedDisclosed
Dividend per share 27 Parent onlyDisclosed
Number of employees 914 ConsolidatedDisclosed
Net assets ¥1.5 billion ConsolidatedDisclosed
Net sales ¥8.9 billion ConsolidatedDisclosed
Operating income ¥0.8 billion ConsolidatedDisclosed
Operating revenue ¥1.1 billion Parent onlyDisclosed
Ordinary income ¥0.8 billion ConsolidatedDisclosed
Net income ¥0.4 billion ConsolidatedDisclosed
Total assets ¥4.5 billion ConsolidatedDisclosed
Operating margin 8.7%ConsolidatedCalculated
Net margin 4.5%ConsolidatedCalculated
Sales per employee 9787289 yenConsolidatedCalculated
Total asset turnover 1.99 timesConsolidatedCalculated
Net assets to total assets 34.0%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 8.7%　Operating income ÷ net sales 　＝ ¥0.8 billion ÷ ¥8.9 billion
    Operating income ÷ net sales. The denominator is Net sales (Consolidated, Japanese GAAP).
  • Net margin 4.5%　Net income ÷ net sales 　＝ ¥0.4 billion ÷ ¥8.9 billion
    Net income ÷ net sales. The denominator is Net sales (Consolidated, Japanese GAAP).
  • Sales per employee 9,787,289 yen　Sales or operating revenue ÷ employees 　＝ ¥8.9 billion ÷ 914 people
    Sales or operating revenue ÷ employees. The denominator is Number of employees (Consolidated, Japanese GAAP).
  • Total asset turnover 1.99 times　Sales or operating revenue ÷ total assets 　＝ ¥8.9 billion ÷ ¥4.5 billion
    Sales or operating revenue ÷ total assets. The denominator is Total assets (Consolidated, Japanese GAAP).
  • Net assets to total assets 34%　Net assets ÷ total assets 　＝ ¥1.5 billion ÷ ¥4.5 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)　84% of net assets (consolidated)

Capital allocation

  • ★: position when all companies are sorted by value and cut into fifths (a position, not a rating). The five items with ★: only where both numerator and denominator are available on a consolidated basisSee the formulas
  • Cash conversion　Net cash provided by (used in) operating activities ÷ operating income
  • Property, plant and equipment purchases relative to depreciation　Purchase of property, plant and equipment ÷ depreciation。Purchase of property, plant and equipment ¥6.74 million, over depreciation ¥38.13 million
  • Return to shareholders　(dividends paid + purchase of treasury stock) ÷ net cash provided by operating activities。Dividends paid ¥84.56 million + purchase of treasury stock ¥0.2 billion, over operating cash flow ¥1.0 billion
  • Investment securities to net assets　Investment securities ÷ net assets。Investment securities ¥89.67 million, over net assets ¥1.5 billion

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: 914 (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

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 株式会社ヒューマンクリエイションホールディングス on EDINET, the FSA’s disclosure system (free to read)
Corporate number: 8010001178760 / 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