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BARCOS

BARCOS Co., Ltd.

Company highlights

The largest segment by revenue is ライフスタイル提案事業, at 95.4% of the total.

Key figures

Period Jan 2025 to Dec 2025ConsolidatedJapanese GAAP

RevenueDisclosed ¥5.5B
Operating marginCalculated 1.9%
Net assets to total assetsCalculated 17.0%

Company profile

Securities code 7790 / EDINET code E36031 / Other Products / Fiscal year end December 31

倉吉市河北町１番地／Capital stock ¥30 million
Address, capital stock, fiscal year end and industry: the FSA’s EDINET code list.

Company details
山本 敬 Representative
8 Consolidated subsidiaries

Tables scroll sideways

Disclosed data

Source: Annual Securities Report (Jan 2025 to Dec 2025) · filed 2026-03-25

Profitability ★☆☆☆☆position among all companies 1.9%
Growth (revenue, 3-year average) ★★★★☆position among all companies 13.4%
Capital efficiency ★★★☆☆position among all companies 7.1%

Business activities and revenue composition

BARCOS

Revenue and profit by business segment

Period Jan 2025 to Dec 2025Source Annual securities reportsConsolidated・Disclosed

ライフスタイル提案事業ライフスタイル提案事業 Sales 95.4% 95% メディアクリエイティブ…メディアクリエイティブ事業 Sales 4.2% 4% Development…Development business Sales 0.4% 0%
BusinessNet sales to external customers Operating income
This yearShareLast year This yearMarginLast year
ライフスタイル提案事業 ¥5.3 billion 95.4% ¥4.7 billion ¥0.4 billion 7.4% ¥0.6 billion
メディアクリエイティブ事業 ¥0.2 billion 4.2% ¥0.3 billion ¥-5.89 million -2.6% ¥-24.20 million
Development business ¥23.39 million 0.4% ¥23.00 million ¥-0.67 million -2.9% ¥2.00 million
Total of the businesses ¥5.5 billion100.0%

Revenue and profit

BARCOS

Period Jan 2025 to Dec 2025Source Annual securities reports

Net sales and operating revenue ¥5.5B　100% Cost of sales ¥1.8B　32% Selling, general and administrative expenses ¥3.6B　66% Operating income ¥0.1B　2%
Amounts by account
GroupAccountAmountConsolidated / Non-consolidated
Selling, general and administrative expenses Advertising expenses ¥1.0 billion Consolidated
Commission fees ¥0.7 billion Consolidated
Outsourcing expenses ¥0.5 billion Consolidated
Communication expenses ¥0.2 billion Consolidated
Amortization of goodwill ¥88.36 million Consolidated
Provision for bonuses ¥38.72 million Consolidated
Depreciation ¥23.28 million Parent only
Retirement benefit expenses ¥5.04 million Consolidated
Provision of allowance for doubtful accounts ¥1.19 million Consolidated
Provision for point card certificates ¥-0.68 million Parent only
Profit by stage Gross profit (loss) ¥3.7 billion Consolidated
Ordinary income ¥0.1 billion Consolidated
Operating income ¥0.1 billion Consolidated
Net income ¥50.66 million Consolidated

BARCOS

Selling, general and administrative expenses

Period Jan 2025 to Dec 2025Source Annual securities reports

Advertising expenses ¥1.0 billion (27.8%)28%Commission fees ¥0.7 billion (18.9%)19%Outsourcing expenses ¥0.5 billion (15.1%)15%Communication expenses ¥0.2 billion (6.2%)6%Amortization of goodwill ¥0.1 billion (2.4%)Provision for bonuses ¥0.0 billion (1.1%)Other (not itemized) ¥1.0 billion (28.5%)29%¥3.6B
  • Advertising expenses　¥1.0 billion
  • Commission fees　¥0.7 billion
  • Outsourcing expenses　¥0.5 billion
  • Communication expenses　¥0.2 billion
  • Amortization of goodwill　¥0.1 billion
  • Provision for bonuses　¥0.0 billion
  • Other (not itemized)　¥1.0 billion

Performance, financial position and capital allocation

Finance
17.0% Net assets to total assets Industry median 60.2% FY ending 12/2025 · consolidated / calculated
1.1% Return on assets (ROA)
¥643.94 Net assets per share
¥-0.4 billion Free cash flow
¥4.6 billion Total assets
¥0.7 billion Goodwill (the part of the acquisition price above the net assets acquired)
Capital allocation
-31.4% Cash conversion Industry median 113.3% FY ending 12/2025 · consolidated / calculated
-0.4% Increase in working capital ★★☆☆☆ position among all companies FY ending 12/2025 · consolidated / calculated
55.7% Property, plant and equipment purchases relative to depreciation ★★☆☆☆ position among all companies FY ending 12/2025 · consolidated / calculated
45.3% Extraordinary gains and losses relative to ordinary profit ★★★★★ position among all companies FY ending 12/2025 · consolidated / calculated
14.8% Investment securities to net assets ★★★★☆ position among all companies FY ending 12/2025 · consolidated / calculated

BARCOS

Recent performance trends

Source Annual securities reports

6 4 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 2021 to 2025Disclosed

Item20212022202320242025
Net sales ¥4.9B ¥3.8B ¥3.9B ¥5.0B ¥5.5B
Year on year (%) Could not be retrieved comparison basis not confirmed +2.3% +30.2%◆ +9.6%
Ordinary income (loss) -¥0.0B ¥0.0B ¥0.1B ¥0.3B ¥0.1B
Change from prior year Could not be retrieved comparison basis not confirmed +190.3% +109.2% -52.2%
Ordinary income (loss) as a share of Net sales -1.0% 1.1% 3.1% 5.0% 2.2%
Change (percentage points) Could not be retrieved comparison basis not confirmed +2.0 points◆ +1.9 points -2.8 points◆

Fiscal periods marked for changes

  • 2023Ordinary income (loss) as a share of revenue +2.0 points
  • 2024Net sales year on year +30.2%
  • 2025Ordinary income (loss) as a share of revenue -2.8 points

BARCOS

Earnings and net assets per share over time

Unit yenSource Annual securities reports

135 90 45 0 4 years ago 3 years ago 2 years ago Last year This year Earnings per share yen 644 429 215 0 4 years ago 3 years ago 2 years ago Last year This year Net assets per share yen

BARCOS

Return on equity over time

Unit %Source Annual securities reports

27 18 9 0 4 years ago 3 years ago 2 years ago Last year This year Return on equity (ROE, %)
Consolidated indicators (14 items)
Item4 years ago3 years ago2 years agoLast yearThis year
Net sales Could not be retrieved ¥3.8 billion ¥3.9 billion ¥5.0 billion ¥5.5 billion
Ordinary income (loss) Could not be retrieved ¥41.44 million ¥0.1 billion ¥0.3 billion ¥0.1 billion
Net income (loss) attributable to owners of parent Could not be retrieved ¥3.66 million ¥42.82 million ¥0.2 billion ¥50.66 million
Comprehensive income Could not be retrieved ¥3.28 million ¥46.72 million ¥0.2 billion ¥37.71 million
Net assets Could not be retrieved ¥0.4 billion ¥0.5 billion ¥0.7 billion ¥0.8 billion
Total assets Could not be retrieved ¥2.7 billion ¥4.2 billion ¥4.5 billion ¥4.6 billion
Net assets per share Could not be retrieved 389.9 yen 430.88 yen 572.27 yen 643.94 yen
Basic earnings (loss) per share Could not be retrieved 3.21 yen 37.56 yen 134.71 yen 42.17 yen
Equity-to-asset ratio Could not be retrieved 16.6% 11.7% 14.6% 17.0%
Return on equity Could not be retrieved 0.8% 9.2% 26.9% 7.1%
Net cash provided by (used in) operating activities Could not be retrieved ¥-0.2 billion ¥74.49 million ¥0.4 billion ¥-32.82 million
Net cash provided by (used in) investing activities Could not be retrieved ¥-0.2 billion ¥-1.1 billion ¥-0.1 billion ¥-0.4 billion
Net cash provided by (used in) financing activities Could not be retrieved ¥0.5 billion ¥0.9 billion ¥-0.2 billion ¥-0.2 billion
Cash and cash equivalents Could not be retrieved ¥0.8 billion ¥0.7 billion ¥0.8 billion ¥0.2 billion
Parent only indicators (11 items)
Item4 years ago3 years ago2 years agoLast yearThis year
Net sales ¥4.9 billion ¥3.6 billion ¥3.1 billion ¥3.2 billion ¥3.0 billion
Ordinary income (loss) ¥-47.51 million ¥-51.56 million ¥0.2 billion ¥0.2 billion ¥-13.46 million
Net income (loss) ¥-57.31 million ¥-49.90 million ¥0.1 billion ¥0.1 billion ¥15.89 million
Capital stock ¥30.00 million ¥30.00 million ¥30.00 million ¥30.00 million ¥73.98 million
Total number of issued shares (common stock) 1,140,000 shares 1,140,000 shares 1,140,000 shares 1,140,000 shares 1,208,300 shares
Net assets ¥0.3 billion ¥0.2 billion ¥0.4 billion ¥0.5 billion ¥0.6 billion
Total assets ¥2.2 billion ¥2.3 billion ¥3.5 billion ¥3.8 billion ¥4.5 billion
Net assets per share 225.82 yen 181.76 yen 307.77 yen 416.78 yen 468.24 yen
Basic earnings (loss) per share -50.28 yen -43.77 yen 122.31 yen 101.99 yen 13.23 yen
Equity-to-asset ratio 11.9% 9.0% 9.9% 12.6% 12.5%
Return on equity -19.1% -21.5% 50.0% 28.2% 3.1%

Shareholder composition

As of 2025-12-31Disclosed

Share ownership by holder category

494 Shareholders
0.05% Foreign holders (total) Industry median 3.88%
38.87% Individuals and others Industry median 50.86%

BARCOS

Unit %Source Annual securities reports

  • Financial institutions0.13%
  • Securities firms0.07%
  • Other corporations60.88%
  • Foreign holders (individuals)0.05%
  • Individuals and others38.87%

Major shareholders

RankShareholderShareholding ratioShares held
1 株式会社グリーン 60.66% 733,000
2 山本 敬 29.12% 351,900
3 渡邉 栄治 0.45% 5,400
4 福田 憲史 0.37% 4,500
5 古瀨 博 0.29% 3,500
6 平塚 和幸 0.22% 2,700
7 杉本 典子 0.21% 2,500
8 浦 悠起 0.2% 2,400
9 小沼 滋紀 0.17% 2,000
10 植松 圭一 0.17% 2,000
11 田中 真紀 0.17% 2,000
12 大舘 真子 0.17% 2,000

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
¥39.33 million Capital expenditure 0.7% of revenue (industry median 4.1%)

Research and development expenses and capital expenditure by segment (FY ending 12/2025)

Segment Capital expenditure
ライフスタイル提案事業 ¥35.36 million
Development business ¥3.97 million

Revenue scale in the same industry

BARCOS

Source Annual securities reports of each company

Other Products: 120 companies · revenue · largest first・each company’s latest fiscal year・Consolidated・Disclosed

Workforce information

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

82 Employees (parent only) Industry median 291
45.1 Average age Industry median 42.7
4.8 years Average length of service Industry median 14.5 years
¥4.49 million Average annual salary Industry median ¥5.67 million
People and organisation
43.0¥ million Sales per employee Industry median 33.9¥ million FY ending 12/2025 · consolidated / calculated
¥0.82 million Operating income per employee

Audit and disclosure information

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

ItemValue
Audit firm 監査法人ハイビスカス
Audit fees (this year, total) ¥16.95 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) (25 items)

ItemValueConsolidated / Non-consolidated
Comprehensive income ¥37.71 million Consolidated
Net cash provided by (used in) operating activities ¥-32.82 million Consolidated
Net sales ¥5.5 billion Consolidated
Net cash provided by (used in) investing activities ¥-0.4 billion Consolidated
Cash and cash equivalents ¥0.2 billion Consolidated
Net assets ¥0.8 billion Consolidated
Ordinary income (loss) ¥0.1 billion Consolidated
Total assets ¥4.6 billion Consolidated
Return on equity 7.1% Consolidated
Equity-to-asset ratio 17.0% Consolidated
Net income (loss) attributable to owners of parent ¥50.66 million Consolidated
Net cash provided by (used in) financing activities ¥-0.2 billion Consolidated
Basic earnings (loss) per share 42.17 yen Consolidated
Net assets per share 643.94 yen Consolidated
Net sales ¥3.0 billion Parent only
Net income (loss) ¥15.89 million Parent only
Total number of issued shares (common stock) 1,208,300 shares Parent only
Net assets ¥0.6 billion Parent only
Ordinary income (loss) ¥-13.46 million Parent only
Total assets ¥4.5 billion Parent only
Return on equity 3.1% Parent only
Equity-to-asset ratio 12.5% Parent only
Capital stock ¥73.98 million Parent only
Basic earnings (loss) per share 13.23 yen Parent only
Net assets per share 468.24 yen Parent only

Employees (8 items)

ItemValueConsolidated / Non-consolidated
Number of employees 128 people Consolidated
Number of employees 128 people Consolidated
Average length of service (years) 4.8 years Parent only
Average annual salary ¥4.49 million Parent only
Average age (years) 45.1 years old Parent only
Number of employees 82 people Parent only
Number of employees 82 people Parent only
Number of employees 82 people Parent only

Property and facilities (1 items)

ItemValueConsolidated / Non-consolidated
Capital expenditures ¥39.33 million Consolidated

Shares (9 items)

ItemValueConsolidated / Non-consolidated
Total of gain loss on sale equity securities other than those not listed investment equity securities held for pure investment reporting company ¥18.82 million Consolidated
Number of shares held 1,113,900 shares Consolidated
Number of issues whose number of shares increased shares other than those not listed investment shares held for purposes other than pure investment reporting company 1 issues Consolidated
Total acquisition cost for increased shares shares other than those not listed investment shares held for purposes other than pure investment reporting company ¥1,000 Consolidated
Number of shares 1,208,300 shares Consolidated
Shareholding ratio 92.2% Consolidated
Number of voting rights 12,081 units Consolidated
Carrying amount on the balance sheet ¥3.43 million Consolidated
Number of issues 2 issues Consolidated

Audit (2 items)

ItemValueConsolidated / Non-consolidated
Fees for audit and attestation services - reporting company ¥16.95 million Consolidated
Fees for audit and attestation services - total ¥16.95 million Consolidated

Balance sheet (127 items)

ItemValueConsolidated / Non-consolidated
Other ¥14.11 million Consolidated
Other ¥0.2 billion Consolidated
Other ¥97.18 million Consolidated
Other ¥0.3 billion Consolidated
Other ¥0.2 billion Consolidated
Valuation difference on available-for-sale securities ¥1.56 million Consolidated
Other, net ¥3.20 million Consolidated
Goodwill ¥0.7 billion Consolidated
Goodwill ¥0.7 billion Consolidated
Lease obligations ¥0.75 million Consolidated
Lease obligations ¥0.21 million Consolidated
Lease assets, net ¥0.85 million Consolidated
Retained earnings ¥0.6 billion Consolidated
Advance payments trade ¥0.1 billion Consolidated
Raw materials and supplies ¥20.82 million Consolidated
Notes receivable - trade ¥0.69 million Consolidated
Notes and accounts receivable trade ¥0.6 billion Consolidated
Merchandise and finished goods ¥0.8 billion Consolidated
Right of trademark ¥0.5 billion Consolidated
Non-current liabilities ¥1.9 billion Consolidated
Non-current assets ¥2.3 billion Consolidated
Land ¥0.2 billion Consolidated
Accounts receivable - trade ¥0.6 billion Consolidated
Contract liabilities ¥1.06 million Consolidated
Tools, furniture and fixtures ¥11.55 million Consolidated
Buildings and structures, net ¥0.3 billion Consolidated
Construction in progress ¥0.66 million Consolidated
Provision for directors' retirement benefits ¥30.00 million Consolidated
Investments and other assets ¥0.4 billion Consolidated
Investment securities ¥0.1 billion Consolidated
Notes and accounts payable - trade ¥0.2 billion Consolidated
Property, plant and equipment ¥0.5 billion Consolidated
Income taxes payable ¥0.1 billion Consolidated
Accounts payable - other ¥0.2 billion Consolidated
Shareholders' equity ¥0.8 billion Consolidated
Machinery, equipment and vehicles, net ¥27.89 million Consolidated
Current liabilities ¥1.9 billion Consolidated
Current assets ¥2.3 billion Consolidated
Accumulated depreciation ¥-0.6 billion Consolidated
Foreign currency translation adjustment ¥-0.63 million Consolidated
Intangible assets ¥1.4 billion Consolidated
Cash and cash equivalents ¥0.2 billion Consolidated
Cash and deposits ¥0.2 billion Consolidated
Short-term loans payable ¥0.9 billion Consolidated
Net assets ¥0.8 billion Consolidated
Net assets ¥0.8 billion Consolidated
Total assets ¥4.6 billion Consolidated
Total assets ¥4.6 billion Consolidated
Deferred tax liabilities ¥0.2 billion Consolidated
Deferred tax assets ¥86.83 million Consolidated
Valuation and translation adjustments ¥0.93 million Consolidated
Liabilities ¥3.8 billion Consolidated
Liabilities and net assets ¥4.6 billion Consolidated
Real estate for sale ¥0.2 billion Consolidated
Allowance for doubtful accounts ¥-5.33 million Consolidated
Capital surplus ¥65.98 million Consolidated
Capital stock ¥73.98 million Consolidated
Asset retirement obligations ¥24.70 million Consolidated
Provision for bonuses ¥13.66 million Consolidated
Net defined benefit liability ¥33.92 million Consolidated
Long-term loans payable ¥1.6 billion Consolidated
Long-term prepaid expenses ¥3.86 million Consolidated
Current portion of long-term loans payable ¥0.4 billion Consolidated
Other ¥12.94 million Parent only
Other ¥0.2 billion Parent only
Other ¥11.70 million Parent only
Other ¥0.1 billion Parent only
Other ¥0.2 billion Parent only
Valuation difference on available-for-sale securities ¥1.15 million Parent only
Other, net ¥2.89 million Parent only
Goodwill ¥0.87 million Parent only
Software ¥2.84 million Parent only
Reserve for loyalty awards credits ¥0.32 million Parent only
Investments in capital ¥0.46 million Parent only
Retained earnings ¥0.4 billion Parent only
Legal retained earnings ¥1.15 million Parent only
Unearned revenue ¥0.33 million Parent only
Advances received ¥0.73 million Parent only
Prepaid expenses ¥67.25 million Parent only
Advance payments trade ¥0.1 billion Parent only
Raw materials and supplies ¥5.46 million Parent only
Merchandise ¥0.5 billion Parent only
Right of trademark ¥11.93 million Parent only
Non-current liabilities ¥1.7 billion Parent only
Non-current assets ¥3.0 billion Parent only
Land ¥0.2 billion Parent only
Accounts receivable - trade ¥0.3 billion Parent only
Tools, furniture and fixtures ¥9.12 million Parent only
Buildings, net ¥0.2 billion Parent only
Construction in progress ¥0.66 million Parent only
Investments and other assets ¥2.4 billion Parent only
Investment securities ¥3.43 million Parent only
Property, plant and equipment ¥0.5 billion Parent only
Income taxes payable ¥0.74 million Parent only
Accrued expenses ¥22.98 million Parent only
Accounts payable - other ¥0.2 billion Parent only
Shareholders' equity ¥0.6 billion Parent only
Structures, net ¥5.42 million Parent only
Machinery and equipment, net ¥0.44 million Parent only
Current liabilities ¥2.3 billion Parent only
Current assets ¥1.5 billion Parent only
Intangible assets ¥0.2 billion Parent only
Cash and deposits ¥74.94 million Parent only
Short-term loans payable ¥1.7 billion Parent only
Net assets ¥0.6 billion Parent only
Net assets ¥0.6 billion Parent only
Total assets ¥4.5 billion Parent only
Deferred tax assets ¥66.35 million Parent only
Retained earnings brought forward ¥0.4 billion Parent only
Valuation and translation adjustments ¥1.15 million Parent only
Liabilities ¥3.9 billion Parent only
Liabilities and net assets ¥4.5 billion Parent only
Real estate for sale ¥0.2 billion Parent only
Accounts payable - trade ¥11.38 million Parent only
Allowance for doubtful accounts ¥-0.06 million Parent only
Capital surplus ¥65.98 million Parent only
Legal capital surplus ¥65.98 million Parent only
Capital stock ¥73.98 million Parent only
Asset retirement obligations ¥22.01 million Parent only
Provision for bonuses ¥9.65 million Parent only
Vehicles, net ¥16.18 million Parent only
Provision for retirement benefits ¥33.92 million Parent only
Long-term loans payable ¥1.6 billion Parent only
Long-term prepaid expenses ¥24.24 million Parent only
Shares of subsidiaries and associates ¥2.1 billion Parent only
Deposits received ¥8.86 million Parent only
Current portion of long-term loans payable ¥0.4 billion Parent only

Accounts unique to this company (8 items)

ItemValueConsolidated / Non-consolidated
Revenue ¥5.56 million Consolidated
Revenue ¥6.61 million Consolidated
Revenue ¥0.24 million Consolidated
Revenue ¥20.40 million Consolidated
Revenue ¥0.3 billion Consolidated
Revenue ¥5.55 million Parent only
Revenue ¥6.58 million Parent only
Revenue ¥0.24 million Parent only

Statement of income (103 items)

ItemValueConsolidated / Non-consolidated
Other ¥4.81 million Consolidated
Other ¥2.21 million Consolidated
Other comprehensive income ¥-12.95 million Consolidated
Valuation difference on available for sale securities net of tax ¥-12.76 million Consolidated
Amortization of goodwill ¥88.36 million Consolidated
Listing related expenses-NOE ¥6.08 million Consolidated
Cancellation refund ¥11.65 million Consolidated
Comprehensive income ¥37.71 million Consolidated
Gain on investments in silent partnerships ¥30.75 million Consolidated
Loss on investments in silent partnerships ¥1.17 million Consolidated
Interest income ¥1.55 million Consolidated
Dividend income ¥2.48 million Consolidated
Operating income ¥0.1 billion Consolidated
Operating income ¥0.1 billion Consolidated
Non-operating income ¥83.09 million Consolidated
Non-operating expenses ¥67.88 million Consolidated
Net cash provided by (used in) operating activities ¥-32.82 million Consolidated
Gain on sales of non-current assets ¥7.69 million Consolidated
Cost of sales ¥1.8 billion Consolidated
Gross profit (loss) ¥3.7 billion Consolidated
Net sales ¥5.5 billion Consolidated
Net sales ¥5.5 billion Consolidated
Outsourcing expenses ¥0.5 billion Consolidated
Advertising expenses ¥1.0 billion Consolidated
Net income ¥50.66 million Consolidated
Net income ¥50.66 million Consolidated
Net income (loss) ¥50.66 million Consolidated
Net income (loss) ¥50.66 million Consolidated
Gain on sales of investment securities ¥26.29 million Consolidated
Net cash provided by (used in) investing activities ¥-0.4 billion Consolidated
Interest expenses ¥35.74 million Consolidated
Commission fees ¥19.93 million Consolidated
Commission fees ¥0.7 billion Consolidated
Issuance of new shares ¥87.97 million Consolidated
Stock issuance cost ¥2.74 million Consolidated
Income taxes - current ¥0.2 billion Consolidated
Income taxes ¥0.1 billion Consolidated
Income taxes - deferred ¥-39.25 million Consolidated
Foreign exchange gains ¥3.99 million Consolidated
Foreign currency translation adjustment net of tax ¥-0.18 million Consolidated
Extraordinary income ¥54.79 million Consolidated
Extraordinary loss ¥0.24 million Consolidated
Effect of exchange rate change on cash and cash equivalents ¥1.53 million Consolidated
Net increase (decrease) in cash and cash equivalents ¥-0.6 billion Consolidated
Income (loss) before income taxes ¥0.2 billion Consolidated
Income (loss) before income taxes ¥0.2 billion Consolidated
Ordinary income ¥0.1 billion Consolidated
Subsidy income ¥1.55 million Consolidated
Comprehensive income attributable to owners of parent ¥37.71 million Consolidated
Gain on bargain purchase ¥47.11 million Consolidated
Net cash provided by (used in) financing activities ¥-0.2 billion Consolidated
Selling, general and administrative expenses ¥3.6 billion Consolidated
Provision of allowance for doubtful accounts ¥1.19 million Consolidated
Provision for bonuses ¥38.72 million Consolidated
Retirement benefit expenses ¥5.04 million Consolidated
Communication expenses ¥0.2 billion Consolidated
Other ¥3.49 million Parent only
Other ¥1.59 million Parent only
Provision for point card certificates ¥-0.68 million Parent only
Listing related expenses-NOE ¥6.08 million Parent only
Cost of real estate rent ¥21.94 million Parent only
Rent income of real estate ¥23.39 million Parent only
Cancellation refund ¥11.87 million Parent only
Interest income ¥0.80 million Parent only
Dividend income ¥0.56 million Parent only
Total ¥1.3 billion Parent only
Cost of merchandize sold ¥0.7 billion Parent only
Merchandize sales ¥2.7 billion Parent only
Ending goods ¥0.5 billion Parent only
Beginning goods ¥0.5 billion Parent only
Operating income ¥19.21 million Parent only
Non-operating income ¥41.57 million Parent only
Non-operating expenses ¥74.24 million Parent only
Gain on sales of non-current assets ¥7.36 million Parent only
Cost of sales ¥0.8 billion Parent only
Gross profit (loss) ¥2.2 billion Parent only
Net sales ¥3.0 billion Parent only
Outsourcing expenses ¥0.4 billion Parent only
Advertising expenses ¥0.7 billion Parent only
Cost of purchased goods ¥0.8 billion Parent only
Net income (loss) ¥15.89 million Parent only
Net income (loss) ¥15.89 million Parent only
Gain on sales of investment securities ¥24.85 million Parent only
Interest expenses ¥40.50 million Parent only
Commission fees ¥19.93 million Parent only
Issuance of new shares ¥87.97 million Parent only
Stock issuance cost ¥2.74 million Parent only
Income taxes - current ¥2.26 million Parent only
Income taxes ¥24.88 million Parent only
Income taxes - deferred ¥22.62 million Parent only
Depreciation ¥23.28 million Parent only
Foreign exchange losses ¥3.40 million Parent only
Extraordinary income ¥54.47 million Parent only
Extraordinary loss ¥0.24 million Parent only
Income (loss) before income taxes ¥40.77 million Parent only
Consulting fee income ¥0.3 billion Parent only
Ordinary income ¥-13.46 million Parent only
Gain on bargain purchase ¥47.11 million Parent only
Selling, general and administrative expenses ¥2.2 billion Parent only
Provision of allowance for doubtful accounts ¥-0.01 million Parent only
Provision for bonuses ¥9.23 million Parent only
Retirement benefit expenses ¥5.04 million Parent only
Communication expenses ¥0.2 billion Parent only

Statement of changes in equity (4 items)

ItemValueConsolidated / Non-consolidated
Total changes during the period ¥0.1 billion Consolidated
Net changes in items other than shareholders' equity ¥-12.95 million Consolidated
Total changes during the period ¥90.65 million Parent only
Net changes in items other than shareholders' equity ¥-13.22 million Parent only

Statement of cash flows (48 items)

ItemValueConsolidated / Non-consolidated
Other ¥55.88 million Consolidated
Other ¥0.07 million Consolidated
Amortization of goodwill ¥88.36 million Consolidated
Repayments of lease obligations ¥-1.23 million Consolidated
Listing expenses ¥6.08 million Consolidated
Payments of listing expenses ¥-7.92 million Consolidated
Payments for transfer of business2 ¥-45.18 million Consolidated
Increase decrease in notes and accounts payable trade ¥3.62 million Consolidated
Payments for contributions in insurance fund ¥-27.75 million Consolidated
Proceeds from cancellation of insurance funds ¥0.1 billion Consolidated
Cancellation refund ¥-11.65 million Consolidated
Interest expenses paid ¥-36.19 million Consolidated
Interest and dividends income received ¥4.03 million Consolidated
Decrease (increase) in advance payments to suppliers ¥-21.49 million Consolidated
Loss gain on investments in silent partnership ¥-29.58 million Consolidated
Interest and dividend income ¥-4.03 million Consolidated
Loss (gain) on sales of fixed assets ¥-7.69 million Consolidated
Decrease increase in notes and accounts receivable trade ¥38.54 million Consolidated
Subtotal ¥0.3 billion Consolidated
Purchase of investment securities ¥-35.44 million Consolidated
Proceeds from sales of investment securities ¥0.1 billion Consolidated
Loss (gain) on sales of long-term investment securities ¥-26.29 million Consolidated
Interest expenses ¥35.74 million Consolidated
Payments for lease and guarantee deposits ¥-0.09 million Consolidated
Purchase of property plant and equipment ¥-40.11 million Consolidated
Proceeds from sales of property plant and equipment ¥12.82 million Consolidated
Increase (decrease) in accounts payable-other ¥-74.78 million Consolidated
Payments for issuance of common stock ¥85.23 million Consolidated
Stock issuance cost ¥2.74 million Consolidated
Decrease (increase) in inventories ¥-17.02 million Consolidated
Income taxes paid ¥-0.3 billion Consolidated
Depreciation ¥72.07 million Consolidated
Foreign exchange loss (gain) ¥-1.36 million Consolidated
Purchase of intangible assets ¥-0.2 billion Consolidated
Decrease/increase in short-term loans payable ¥-80.00 million Consolidated
Proceeds from subsidy income ¥1.55 million Consolidated
Subsidy income ¥-1.55 million Consolidated
Gain on bargain purchase ¥-47.11 million Consolidated
Increase (decrease) in allowance for doubtful accounts ¥1.19 million Consolidated
Increase (decrease) in provision for bonuses ¥-0.79 million Consolidated
Increase (decrease) in net defined benefit liability ¥4.53 million Consolidated
Payments for acquisition in subsidiaries resulting in change in scope of consolidation ¥-0.3 billion Consolidated
Proceeds from long term loans payable ¥0.2 billion Consolidated
Repayment of long term loans payable ¥-0.4 billion Consolidated
Purchase of long-term prepaid expenses ¥-35.40 million Consolidated
Amortization of long term prepaid expenses ¥40.72 million Consolidated
Payments for long term accounts payable other ¥-4.50 million Consolidated
Increase (decrease) in deposits ¥0.45 million Consolidated

Other disclosed items (5 items)

ItemValueConsolidated / Non-consolidated
Net sales to external customers ¥5.5 billion Consolidated
Increase in property plant and equipment and intangible assets ¥0.1 billion Consolidated
Write-downs of inventories ¥60.54 million Consolidated
Depreciation ¥72.07 million Consolidated
Number of consolidated subsidiaries 8 companies Consolidated
Basic indicators
ItemValueConsolidated / Non-consolidatedSource
Net cash provided by (used in) operating activities ¥-32.82 million ConsolidatedDisclosed
Number of employees 128 ConsolidatedDisclosed
Net assets ¥0.8 billion ConsolidatedDisclosed
Net sales ¥5.5 billion ConsolidatedDisclosed
Operating income ¥0.1 billion ConsolidatedDisclosed
Ordinary income ¥0.1 billion ConsolidatedDisclosed
Net income ¥50.66 million ConsolidatedDisclosed
Total assets ¥4.6 billion ConsolidatedDisclosed
Operating margin 1.9%ConsolidatedCalculated
Net margin 0.9%ConsolidatedCalculated
Sales per employee 43002641 yenConsolidatedCalculated
Total asset turnover 1.2 timesConsolidatedCalculated
Net assets to total assets 17.0%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 1.9%　Operating income ÷ net sales 　＝ ¥0.1 billion ÷ ¥5.5 billion
    Operating income ÷ net sales. The denominator is Net sales (Consolidated, Japanese GAAP).
  • Net margin 0.9%　Net income ÷ net sales 　＝ ¥50.66 million ÷ ¥5.5 billion
    Net income ÷ net sales. The denominator is Net sales (Consolidated, Japanese GAAP).
  • Sales per employee 43,002,641 yen　Sales or operating revenue ÷ employees 　＝ ¥5.5 billion ÷ 128 people
    Sales or operating revenue ÷ employees. The denominator is Number of employees (Consolidated, Japanese GAAP).
  • Total asset turnover 1.2 times　Sales or operating revenue ÷ total assets 　＝ ¥5.5 billion ÷ ¥4.6 billion
    Sales or operating revenue ÷ total assets. The denominator is Total assets (Consolidated, Japanese GAAP).
  • Net assets to total assets 17%　Net assets ÷ total assets 　＝ ¥0.8 billion ÷ ¥4.6 billion
    Net assets ÷ total assets. The denominator is Total assets (Consolidated, Japanese GAAP).

Company details

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

Revenue and profit by business segment

  • Source: segment information, Annual Securities Report (Jan 2025 to Dec 2025) · Consolidated · Net sales to external customers · filed 2026-03-25
  • Share: against the total of Net sales to external customers disclosed by business (100%). Adjustments, corporate, eliminations and “other” left out as they are not businesses (so no match with company-wide Net sales to external customers). Margin: calculated against the Net sales to external customers on the same row“報告セグメント計” in the segment information of the annual securities report: ¥5.5 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
  • 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)　92% of net assets (consolidated)

Capital allocation

  • ★: position when all companies are sorted by value and cut into fifths (a position, not a rating). The five items with ★: only where both numerator and denominator are available on a consolidated basisSee the formulas
  • Cash conversion　Net cash provided by (used in) operating activities ÷ operating income
  • Increase in working capital　(increase in trade receivables + increase in inventories) ÷ net sales (or operating revenue)。Trade receivables down ¥38.54 million + inventories up ¥17.02 million, over net sales ¥5.5 billion
  • Property, plant and equipment purchases relative to depreciation　Purchase of property, plant and equipment ÷ depreciation。Purchase of property, plant and equipment ¥40.11 million, over depreciation ¥72.07 million
  • Extraordinary gains and losses relative to ordinary profit　(extraordinary income − extraordinary loss) ÷ ordinary income。Extraordinary income ¥54.79 million − extraordinary loss ¥0.24 million, over ordinary income ¥0.1 billion
  • Investment securities to net assets　Investment securities ÷ net assets。Investment securities ¥0.1 billion, over net assets ¥0.8 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)

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 Other Products 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 Other Products that disclose the item (industries with at least 5 companies only). Segment names and order: the same as the segment table above. Group-wide research and adjustments mean segment figures may not add up to the company-wide amount.

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: 128 (a different scope, kept apart from the four above). Industry median: the middle value among companies in Other Products 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

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 BARCOS Co., Ltd. on EDINET, the FSA’s disclosure system (free to read)
Corporate number: 8270001005096 / 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