Ano Kaisha no Shikumi
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NICHIRYOKU

NICHIRYOKU CO., LTD.

Company highlights

The largest segment by revenue is 葬祭事業, at 59.4% of the total.

Key figures

Period Apr 2025 to Mar 2026Parent onlyJapanese GAAP

RevenueDisclosed ¥1.7B
Operating marginCalculated -24.4%
Net assets to total assetsCalculated 57.4%

Company profile

Securities code 7578 / EDINET code E03304 / Retail Trade / Fiscal year end March 31

中央区八重洲一丁目７番２０号／Capital stock ¥1,865 million
Address, capital stock, fiscal year end and industry: the FSA’s EDINET code list.

Company details
渡邊 将志 Representative

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Disclosed data

Source: Annual Securities Report (Apr 2025 to Mar 2026) · filed 2026-06-29

Profitability ★☆☆☆☆position among all companies -24.4%
Growth (revenue, 4-year average) ★☆☆☆☆position among all companies -12.7%
Capital efficiency ★☆☆☆☆position among all companies -4.5%

Business activities and revenue composition

NICHIRYOKU

Revenue and profit by business segment

Period Apr 2025 to Mar 2026Source Annual securities reportsParent only・Disclosed

葬祭事業葬祭事業 Sales 59.4% 59% お墓事業（屋外墓地）お墓事業（屋外墓地） Sales 32.2% 32% お墓事業(納骨堂)お墓事業(納骨堂) Sales 8.4% 8%
BusinessNet sales to external customers Operating income
This yearShareLast year This yearMarginLast year
葬祭事業 ¥1.0 billion 59.4% ¥1.4 billion ¥0.1 billion 13.5% ¥0.5 billion
お墓事業（屋外墓地） ¥0.6 billion 32.2% ¥0.7 billion ¥4.25 million 0.8% ¥0.1 billion
お墓事業(納骨堂) ¥0.1 billion 8.4% ¥0.2 billion ¥-62.96 million -43.6% ¥-56.79 million
Total of the businesses ¥1.7 billion100.0%

Revenue and profit

NICHIRYOKU

Period Apr 2025 to Mar 2026Source Annual securities reports

Net sales and operating revenue ¥1.7B　100% Cost of sales ¥0.5B　32% Selling, general and administrative expenses ¥1.6B　93% Operating income ¥-0.4B　24%
Amounts by account
GroupAccountAmountConsolidated / Non-consolidated
Selling, general and administrative expenses Salaries and allowances ¥0.5 billion Parent only
Other ¥0.3 billion Parent only
Commission fees ¥0.2 billion Parent only
Advertising expenses ¥0.2 billion Parent only
Directors' compensations ¥89.53 million Parent only
Legal welfare expenses ¥88.48 million Parent only
Rent expenses ¥47.05 million Parent only
Depreciation ¥45.71 million Parent only
Traveling and transportation expenses ¥40.45 million Parent only
Communication expenses ¥27.54 million Parent only
Provision for directors' retirement benefits ¥26.39 million Parent only
Provision for bonuses ¥25.35 million Parent only
Retirement benefit expenses ¥22.77 million Parent only
Supplies expenses ¥16.71 million Parent only
Welfare expenses ¥2.02 million Parent only
Entertainment expenses ¥1.98 million Parent only
Provision of allowance for doubtful accounts ¥-0.05 million Parent only
Profit by stage Gross profit (loss) ¥1.2 billion Parent only
Ordinary income ¥-0.7 billion Parent only
Operating income ¥-0.4 billion Parent only

NICHIRYOKU

Selling, general and administrative expenses

Period Apr 2025 to Mar 2026Source Annual securities reports

Salaries and allowances ¥0.5 billion (30.3%)30%Other ¥0.3 billion (20.3%)20%Commission fees ¥0.2 billion (11.6%)12%Advertising expenses ¥0.2 billion (10.7%)11%Directors' compensations ¥0.1 billion (5.6%)Legal welfare expenses ¥0.1 billion (5.5%)Other (not itemized) ¥0.3 billion (16.0%)16%¥1.6B
  • Salaries and allowances　¥0.5 billion
  • Other　¥0.3 billion
  • Commission fees　¥0.2 billion
  • Advertising expenses　¥0.2 billion
  • Directors' compensations　¥0.1 billion
  • Legal welfare expenses　¥0.1 billion
  • Other (not itemized)　¥0.3 billion

Performance, financial position and capital allocation

Finance
57.4% Net assets to total assets Industry median 45.6% FY ending 3/2026 · consolidated / calculated
¥167.71 Net assets per share
¥5.1 billion Total assets

Long-term changes in performance

Period 2013 to 2026Disclosed

Revenue ×0.44 from 2013 to 2026

NICHIRYOKU

Long-term revenue, profit and asset trends

Period 2013 to 2026Source Annual securities reportsDisclosed

Mark on the chart
4 2 1 -1 2013 2015 2017 2019 2021 2023 2025 2026 Net sales and operating revenue Ordinary income 2015　Ordinary income (loss) as a share of revenue -5.2 points 2016　Ordinary income (loss) as a share of revenue +2.9 points 2017　Ordinary income (loss) as a share of revenue -2.4 points 2018　Ordinary income (loss) as a share of revenue -4.2 points, Ordinary income (loss) profit to loss 2019　Ordinary income (loss) as a share of revenue +4.3 points, Ordinary income (loss) loss to profit 2021　Ordinary income (loss) as a share of revenue -8.6 points, Ordinary income (loss) profit to loss 2022　Ordinary income (loss) as a share of revenue +3.9 points 2023　Ordinary income (loss) as a share of revenue +4.0 points, Ordinary income (loss) loss to profit 2024　Ordinary income (loss) as a share of revenue +2.7 points 2025　Net sales year on year -21.4%, Ordinary income (loss) as a share of revenue -18.5 points, Ordinary income (loss) profit to loss 2026　Net sales year on year -22.9%, Ordinary income (loss) as a share of revenue -26.8 points 2Latest value 2026 2¥ billion 4Highest in the period shown 2013 4¥ billion 2Lowest in the period shown 2026 2¥ billion ¥ billion

NICHIRYOKU

Recent performance trends

Source Annual securities reports

3 2 1 -1 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 2013 to 2026Disclosed

Item20222023202420252026
Net sales ¥3.0B ¥3.2B ¥2.8B ¥2.2B ¥1.7B
Year on year (%) +13.4% +8.2% -11.5% -21.4%◆ -22.9%◆
Ordinary income (loss) -¥0.0B ¥0.1B ¥0.2B -¥0.3B -¥0.7B
Change from prior year 0.30x loss to profit◆ +82.3% profit to loss◆ 2.34x
Ordinary income (loss) as a share of Net sales -1.4% 2.6% 5.3% -13.2% -40.0%
Change (percentage points) +3.9 points◆ +4.0 points◆ +2.7 points◆ -18.5 points◆ -26.8 points◆

Fiscal periods marked for changes

Earlier fiscal periods (8)
  • 2015Ordinary income (loss) as a share of revenue -5.2 points
  • 2016Ordinary income (loss) as a share of revenue +2.9 points
  • 2017Ordinary income (loss) as a share of revenue -2.4 points
  • 2018Ordinary income (loss) as a share of revenue -4.2 points, Ordinary income (loss) profit to loss
  • 2019Ordinary income (loss) as a share of revenue +4.3 points, Ordinary income (loss) loss to profit
  • 2021Ordinary income (loss) as a share of revenue -8.6 points, Ordinary income (loss) profit to loss
  • 2022Ordinary income (loss) as a share of revenue +3.9 points
  • 2023Ordinary income (loss) as a share of revenue +4.0 points, Ordinary income (loss) loss to profit
  • 2024Ordinary income (loss) as a share of revenue +2.7 points
  • 2025Net sales year on year -21.4%, Ordinary income (loss) as a share of revenue -18.5 points, Ordinary income (loss) profit to loss
  • 2026Net sales year on year -22.9%, Ordinary income (loss) as a share of revenue -26.8 points

NICHIRYOKU

Earnings and net assets per share over time

Unit yenSource Annual securities reports

13 0 -13 -26 4 years ago 3 years ago 2 years ago Last year This year Earnings per share yen 207 138 69 0 4 years ago 3 years ago 2 years ago Last year This year Net assets per share yen

NICHIRYOKU

Return on equity over time

Unit %Source Annual securities reports

6 -0 -7 -13 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 ¥3.0 billion ¥3.2 billion ¥2.8 billion ¥2.2 billion ¥1.7 billion
Ordinary income (loss) ¥-42.73 million ¥83.03 million ¥0.2 billion ¥-0.3 billion ¥-0.7 billion
Net income (loss) ¥-97.63 million ¥63.16 million ¥0.2 billion ¥-0.4 billion ¥-0.1 billion
Capital stock ¥1.8 billion ¥1.8 billion ¥1.9 billion ¥1.9 billion ¥1.9 billion
Total number of issued shares (common stock) 14,713,005 shares 15,710,005 shares 16,030,005 shares 16,030,005 shares 17,393,505 shares
Net assets ¥2.9 billion ¥3.1 billion ¥3.3 billion ¥2.9 billion ¥2.9 billion
Total assets ¥8.1 billion ¥7.4 billion ¥6.5 billion ¥5.8 billion ¥5.1 billion
Net assets per share 197.04 yen 195.43 yen 206.96 yen 180.87 yen 167.71 yen
Basic earnings (loss) per share -7.2 yen 4.15 yen 13.19 yen -26.12 yen -7.76 yen
Diluted earnings per share Could not be retrieved 4.15 yen Could not be retrieved Could not be retrieved Could not be retrieved
Equity-to-asset ratio 35.9% 41.2% 50.8% 50.0% 57.4%
Return on equity -3.4% 2.1% 6.5% -13.4% -4.5%
Net cash provided by (used in) operating activities ¥0.3 billion ¥0.3 billion ¥90.71 million ¥-0.1 billion ¥-0.5 billion
Net cash provided by (used in) investing activities ¥-0.2 billion ¥0.3 billion ¥0.4 billion ¥0.2 billion ¥1.2 billion
Net cash provided by (used in) financing activities ¥-0.5 billion ¥-0.7 billion ¥-0.8 billion ¥-0.2 billion ¥-0.6 billion
Cash and cash equivalents ¥0.7 billion ¥0.7 billion ¥0.3 billion ¥0.1 billion ¥0.3 billion

Dividend history

Source: reporting company’s key figures, annual securities reports · 7 years (2013 to 2021)Parent-onlyDisclosed

0 periods Consecutive increases (own definition) through FY ending 3/2021
2 periods Consecutive periods with dividends (site definition) through FY ending 3/2021
-66.7% 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 3/2021 ¥10 Could not be retrieved Could not be retrieved
FY ending 3/2020 ¥30 Could not be retrieved 26.1%
FY 2019 Could not be retrieved Could not be retrieved Could not be retrieved
FY 2018 Could not be retrieved Could not be retrieved Could not be retrieved
FY ending 3/2017 ¥7.5 Could not be retrieved 101.9%
FY ending 3/2016 ¥7.5 Could not be retrieved 90.3%
FY ending 3/2015 ¥7.5 Could not be retrieved 276.9%
FY ending 3/2014 ¥7.5 Could not be retrieved 68.2%
FY ending 3/2013 ¥7.5 Could not be retrieved 43.4%

Shareholder composition

As of 2026-03-31Disclosed

Share ownership by holder category

4,695 Shareholders
8.39% Foreign holders (total) Industry median 3.60%
83.48% Individuals and others Industry median 50.90%

NICHIRYOKU

Unit %Source Annual securities reports

  • Financial institutions0.02%
  • Securities firms7.29%
  • Other corporations0.79%
  • Foreign holders (institutions)8.21%
  • Foreign holders (individuals)0.18%
  • Individuals and others83.48%

Major shareholders

RankShareholderShareholding ratioShares held
1 バリューアップ・ファンド投資事業有限責任組合 34.65% 6,023,000
2 MLI FOR CLIENT GENERAL NON TREATY-PB(常任代理人 ＢＯＦＡ証券株式会社) 5.75% 1,000,000
3 東海東京証券株式会社 2.33% 405,000
4 岡三証券株式会社 1.74% 301,000
5 阪田 和弘 1.1% 190,000
6 ＢＮＰ ＰＡＲＩＢＡＳ， ＴＡＩＰＥＩ ＢＲＡＮＣＨ(常任代理人 ＢＮＰパリバ証券株式会社) 1.06% 184,000
7 ニチリョク役員持株会 1.05% 182,000
8 北口 敏文 1.0% 173,000
9 野村證券株式会社 0.71% 123,000
10 三潴 末雄 0.69% 119,000

Research and development expenses and capital expenditure

Source: R&D and capital expenditure sections, annual securities reports · 2 years (2021 to 2026)Disclosed

Not disclosed Research and development
¥50.00 million Capital expenditure
Fiscal year Capital expenditure
FY ending 3/2026 ¥50.00 million
FY ending 3/2021 ¥7.00 million

Revenue scale in the same industry

NICHIRYOKU

Source Annual securities reports of each company

Retail Trade: 343 companies · revenue · largest first・each company’s latest fiscal year・consolidated (parent-only where no consolidated figures)・Disclosed

Workforce information

Source: Annual Securities Report (Apr 2025 to Mar 2026)Parent-onlyDisclosed

80 Employees (parent only) Industry median 226
46.6 Average age Industry median 41.8
4.9 years Average length of service Industry median 10.9 years
¥4.62 million Average annual salary Industry median ¥5.46 million
People and organisation
21.6¥ million Sales per employee Industry median 59.6¥ million FY ending 3/2026 · parent company only / calculated
¥-5.26 million Operating income per employee
45 Average temporary staff

Administrative filings and published information

Workplace information filings

Filed 2022-03-22Disclosed

ItemValue
Employees 145

Audit and disclosure information

Annual securities report, year ended 2026-03-31Disclosed

ItemValue
Audit firm 監査法人ハイビスカス
Audit fees (this year, filing company) ¥39.84 million
Non-audit fees (this year, total) Not applicable
Going concern note Stated as not applicable
Accounting standard Japanese GAAP

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Books that cover companies in the same industry

This company: not covered in the books below

Cover of “Kaisha no Shikumi: Raising Prices” Same industry: Retail Trade “Kaisha no Shikumi: Raising Prices” Reads the filings of restaurant, clothing and household goods chains for how price increases relate to customer numbers. Retail Trade companies in this book: saizeriya, FOOD & LIFE COMPANIES, FAST RETAILING and others (6 in all) “Ano Kaisha no Shikumi” series, Vol.2 — Kindle and paperback Find it on Amazon → Cover of “Kaisha no Shikumi: Earning Beyond the Till” Same industry: Retail Trade “Kaisha no Shikumi: Earning Beyond the Till” Reads the filings of supermarkets, department stores and drugstores for money received under headings other than product sales, such as finance and rent. Retail Trade companies in this book: AEON, TSURUHA, Takashimaya and others (5 in all) “Ano Kaisha no Shikumi” series, Vol.5 — Kindle and paperback Find it on Amazon →

Sources and methodology

Retrieved disclosed figures

Accounts and values from the annual securities report, by section

Major management indicators (5 years) (15 items)

ItemValueConsolidated / Non-consolidated
Net cash provided by (used in) operating activities ¥-0.5 billion Parent only
Net sales ¥1.7 billion Parent only
Net income (loss) ¥-0.1 billion Parent only
Net cash provided by (used in) investing activities ¥1.2 billion Parent only
Cash and cash equivalents ¥0.3 billion Parent only
Total number of issued shares (common stock) 17,393,505 shares Parent only
Net assets ¥2.9 billion Parent only
Ordinary income (loss) ¥-0.7 billion Parent only
Total assets ¥5.1 billion Parent only
Return on equity -4.5% Parent only
Equity-to-asset ratio 57.4% Parent only
Net cash provided by (used in) financing activities ¥-0.6 billion Parent only
Capital stock ¥1.9 billion Parent only
Basic earnings (loss) per share -7.76 yen Parent only
Net assets per share 167.71 yen Parent only

Employees (6 items)

ItemValueConsolidated / Non-consolidated
Average length of service (years) 4.9 years Parent only
Average annual salary ¥4.62 million Parent only
Average age (years) 46.6 years old Parent only
Number of employees 80 people Parent only
Number of employees 80 people Parent only
Number of employees 80 people Parent only

Other disclosed items (6 items)

ItemValueConsolidated / Non-consolidated
Net sales to external customers ¥1.7 billion Parent only
Average number of temporary employees 45 people Parent only
Average number of temporary employees 45 people Parent only
Average number of temporary employees 45 people Parent only
Total return on the share price index 202.2% Parent only
Depreciation ¥45.71 million Parent only

Shares (8 items)

ItemValueConsolidated / Non-consolidated
Number of shares held 8,703,000 shares Consolidated
Total number of shares held treasury shares etc 9,600 shares Consolidated
Number of shares 17,393,505 shares Consolidated
Shareholding ratio treasury shares etc 0.1% Consolidated
Shareholding ratio 50.1% Consolidated
Number of shares held in own name treasury shares etc 9,600 shares Consolidated
Number of voting rights 173,788 units Consolidated
Total shareholder return 46.0% Parent only

Property and facilities (1 items)

ItemValueConsolidated / Non-consolidated
Capital expenditures ¥50.00 million Consolidated

Audit (1 items)

ItemValueConsolidated / Non-consolidated
Fees for audit and attestation services - reporting company ¥39.84 million Consolidated

Accounts unique to this company (6 items)

ItemValueConsolidated / Non-consolidated
Change in average annual salary from the previous year 1.6% Parent only
Revenue ¥0.1 billion Parent only
Revenue ¥1.00 million Parent only
Revenue ¥-0.33 million Parent only
Revenue ¥5.77 million Parent only
Revenue ¥-1.50 million Parent only

Balance sheet (78 items)

ItemValueConsolidated / Non-consolidated
Other ¥58.84 million Parent only
Other ¥65.18 million Parent only
Other ¥0.30 million Parent only
Other ¥11.82 million Parent only
Software ¥5.96 million Parent only
Life insurance funds ¥1.27 million Parent only
Investments in capital ¥6.13 million Parent only
General reserve ¥1.3 billion Parent only
Retained earnings ¥-0.6 billion Parent only
Legal retained earnings ¥96.14 million Parent only
Prepaid expenses ¥12.08 million Parent only
Advance payments trade ¥0.66 million Parent only
Raw materials and supplies ¥31.32 million Parent only
Non-current liabilities ¥0.3 billion Parent only
Non-current assets ¥4.5 billion Parent only
Land ¥0.5 billion Parent only
Accounts receivable - trade ¥59.07 million Parent only
Accounts receivable from completed construction contracts ¥10.85 million Parent only
Tools, furniture and fixtures ¥0.1 billion Parent only
Tools, furniture and fixtures ¥6.12 million Parent only
Guarantee deposits ¥5.1 billion Parent only
Buildings ¥0.8 billion Parent only
Buildings, net ¥0.3 billion Parent only
Provision for directors' retirement benefits ¥64.58 million Parent only
Investments and other assets ¥3.7 billion Parent only
Investment securities ¥10.57 million Parent only
Subscription rights to shares ¥1.05 million Parent only
Property, plant and equipment ¥0.7 billion Parent only
Advances received on construction contracts in progress ¥62.99 million Parent only
Costs on uncompleted construction contracts ¥80.71 million Parent only
Income taxes payable ¥0.1 billion Parent only
Accrued consumption taxes ¥20.98 million Parent only
Accrued expenses ¥52.49 million Parent only
Accounts payable - other ¥0.1 billion Parent only
Shareholders' equity ¥2.9 billion Parent only
Stock issuance cost da ¥5.33 million Parent only
Structures ¥45.15 million Parent only
Structures, net ¥0.49 million Parent only
Machinery and equipment ¥13.80 million Parent only
Machinery and equipment, net ¥0 Parent only
Current liabilities ¥1.9 billion Parent only
Current assets ¥0.6 billion Parent only
Accumulated depreciation ¥-0.1 billion Parent only
Accumulated depreciation ¥-0.5 billion Parent only
Accumulated depreciation ¥-44.66 million Parent only
Accumulated depreciation ¥-13.80 million Parent only
Accumulated depreciation ¥-19.96 million Parent only
Intangible assets ¥5.96 million Parent only
Cash and cash equivalents ¥0.3 billion Parent only
Cash and deposits ¥0.3 billion Parent only
Short-term loans payable ¥0.4 billion Parent only
Advances paid ¥2.26 million Parent only
Net assets ¥2.9 billion Parent only
Net assets ¥2.9 billion Parent only
Total assets ¥5.1 billion Parent only
Deferred assets ¥7.83 million Parent only
Retained earnings brought forward ¥-2.0 billion Parent only
Treasury stock ¥-2.79 million Parent only
Liabilities ¥2.2 billion Parent only
Liabilities and net assets ¥5.1 billion Parent only
Accounts payable - trade ¥32.03 million Parent only
Allowance for doubtful accounts ¥-1.9 billion Parent only
Allowance for doubtful accounts ¥-0.04 million Parent only
Capital surplus ¥1.6 billion Parent only
Legal capital surplus ¥1.6 billion Parent only
Capital stock ¥1.9 billion Parent only
Provision for bonuses ¥25.35 million Parent only
Vehicle and delivery equipment ¥19.96 million Parent only
Vehicles, net ¥0 Parent only
Provision for retirement benefits ¥86.56 million Parent only
Long-term loans payable ¥42.50 million Parent only
Long-term prepaid expenses ¥3.10 million Parent only
Long-term accounts receivable-other ¥0.4 billion Parent only
Long-term loans receivable ¥22.63 million Parent only
A development cost ¥1.50 million Parent only
Shares of subsidiaries and associates ¥30.99 million Parent only
Deposits received ¥40.08 million Parent only
Current portion of long-term loans payable ¥1.0 billion Parent only

Statement of income (51 items)

ItemValueConsolidated / Non-consolidated
Other ¥3.32 million Parent only
Other ¥12.37 million Parent only
Other ¥0.3 billion Parent only
Gain on sale of businesses ¥1.1 billion Parent only
Entertainment expenses ¥1.98 million Parent only
Cancellation refund ¥5.84 million Parent only
Interest income ¥0.98 million Parent only
Rent income ¥5.53 million Parent only
Dividend income ¥0.18 million Parent only
Operating income ¥-0.4 billion Parent only
Operating income ¥-0.4 billion Parent only
Non-operating income ¥15.85 million Parent only
Non-operating expenses ¥0.3 billion Parent only
Net cash provided by (used in) operating activities ¥-0.5 billion Parent only
Cost of sales ¥0.5 billion Parent only
Gross profit (loss) ¥1.2 billion Parent only
Net sales ¥1.7 billion Parent only
Advertising expenses ¥0.2 billion Parent only
Net income (loss) ¥-0.1 billion Parent only
Net income (loss) ¥-0.1 billion Parent only
Directors' compensations ¥89.53 million Parent only
Provision for directors' retirement benefits ¥26.39 million Parent only
Loss on valuation of investment securities ¥39.43 million Parent only
Net cash provided by (used in) investing activities ¥1.2 billion Parent only
Interest expenses ¥53.42 million Parent only
Commission fees ¥0.2 billion Parent only
Issuance of new shares ¥0.1 billion Parent only
Traveling and transportation expenses ¥40.45 million Parent only
Amortization of stock issuance cost ¥2.67 million Parent only
Income taxes - current ¥98.09 million Parent only
Income taxes ¥98.09 million Parent only
Legal welfare expenses ¥88.48 million Parent only
Supplies expenses ¥16.71 million Parent only
Depreciation ¥45.71 million Parent only
Impairment loss ¥0.4 billion Parent only
Impairment loss ¥0.4 billion Parent only
Extraordinary income ¥1.1 billion Parent only
Extraordinary loss ¥0.4 billion Parent only
Net increase (decrease) in cash and cash equivalents ¥0.1 billion Parent only
Welfare expenses ¥2.02 million Parent only
Income (loss) before income taxes ¥-35.04 million Parent only
Ordinary income ¥-0.7 billion Parent only
Salaries and allowances ¥0.5 billion Parent only
Net cash provided by (used in) financing activities ¥-0.6 billion Parent only
Selling, general and administrative expenses ¥1.6 billion Parent only
Provision of allowance for doubtful accounts ¥0.2 billion Parent only
Provision of allowance for doubtful accounts ¥-0.05 million Parent only
Rent expenses ¥47.05 million Parent only
Provision for bonuses ¥25.35 million Parent only
Retirement benefit expenses ¥22.77 million Parent only
Communication expenses ¥27.54 million Parent only

Statement of changes in equity (2 items)

ItemValueConsolidated / Non-consolidated
Total changes during the period ¥17.91 million Parent only
Net changes in items other than shareholders' equity ¥1.05 million Parent only

Statement of cash flows (23 items)

ItemValueConsolidated / Non-consolidated
Other ¥-1.79 million Parent only
Other ¥-2.26 million Parent only
Payments for other operating activity ¥-0.7 billion Parent only
Proceeds from transfer of business ¥1.5 billion Parent only
Payments for payroll ¥-0.8 billion Parent only
Proceeds from cancellation of insurance funds ¥33.66 million Parent only
Interest expenses paid ¥-53.70 million Parent only
Interest and dividends income received ¥0.53 million Parent only
Payments for raw materials and goods ¥-0.5 billion Parent only
Operating receipts ¥1.7 billion Parent only
Purchase of shares of subsidiaries ¥-30.99 million Parent only
Subtotal ¥-0.4 billion Parent only
Proceeds from collection of guarantee deposits ¥47.74 million Parent only
Payments for guarantee deposits ¥-0.2 billion Parent only
Purchase of investment securities ¥-50.00 million Parent only
Proceeds from issuance of subscription rights to shares ¥1.05 million Parent only
Purchase of property plant and equipment ¥-50.96 million Parent only
Proceeds from issuance of common stock ¥0.1 billion Parent only
Income taxes refund (paid) ¥-9.31 million Parent only
Increase in short term loans payable ¥17.00 million Parent only
Decrease in short term loans payable ¥-0.1 billion Parent only
Collection of loans receivable ¥1.75 million Parent only
Repayment of long term loans payable ¥-0.7 billion Parent only
Basic indicators
ItemValueConsolidated / Non-consolidatedSource
Net cash provided by (used in) operating activities ¥-0.5 billion Parent onlyDisclosed
Number of employees 80 Parent onlyDisclosed
Net assets ¥2.9 billion Parent onlyDisclosed
Net sales ¥1.7 billion Parent onlyDisclosed
Operating income ¥-0.4 billion Parent onlyDisclosed
Ordinary income ¥-0.7 billion Parent onlyDisclosed
Total assets ¥5.1 billion Parent onlyDisclosed
Operating margin -24.4%Parent onlyCalculated
Net margin Not disclosedNot applicableNot calculated (a required value is not disclosed)
Sales per employee 21568850 yenParent onlyCalculated
Total asset turnover 0.34 timesParent onlyCalculated
Net assets to total assets 57.4%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 -24.4%　Operating income ÷ net sales 　＝ ¥-0.4 billion ÷ ¥1.7 billion
    Operating income ÷ net sales. The denominator is Net sales (Parent only, Japanese GAAP).
  • Sales per employee 21,568,850 yen　Sales or operating revenue ÷ employees 　＝ ¥1.7 billion ÷ 80 people
    Sales or operating revenue ÷ employees. The denominator is Number of employees (Parent only, Japanese GAAP).
  • Total asset turnover 0.34 times　Sales or operating revenue ÷ total assets 　＝ ¥1.7 billion ÷ ¥5.1 billion
    Sales or operating revenue ÷ total assets. The denominator is Total assets (Parent only, Japanese GAAP).
  • Net assets to total assets 57.4%　Net assets ÷ total assets 　＝ ¥2.9 billion ÷ ¥5.1 billion
    Net assets ÷ total assets. The denominator is Total assets (Parent only, Japanese GAAP).

Company details

  • Representative　President, Representative Director, gBizINFO

Revenue and profit by business segment

  • Source: segment information, Annual Securities Report (Apr 2025 to Mar 2026) · Parent only · Net sales to external customers · filed 2026-06-29
  • Share: against the total of Net sales to external customers disclosed by business (100%). Adjustments, corporate, eliminations and “other” left out as they are not businesses (so no match with company-wide Net sales to external customers). Margin: calculated against the Net sales to external customers on the same row“報告セグメント計” in the segment information of the annual securities report: ¥1.7 billion. Gap against this table’s total (the part not listed as a business, such as “other”) within 1%The account may differ from “Revenue” at the top of this pageProfit share: not shown (one or more loss-making businesses)

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

Long-term changes in performance

  • Revenue　Disclosed value for 2026 ÷ disclosed value for 2013

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.

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 Retail Trade 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 Retail Trade 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　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 NICHIRYOKU CO., LTD. on EDINET, the FSA’s disclosure system (free to read)
Corporate number: 4011301005583 / 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