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イメージ・マジック

株式会社イメージ・マジック

Company highlights

The latest annual dividend per share is higher than the year before.

Key figures

Period Jan 2025 to Dec 2025Parent onlyJapanese GAAP

RevenueDisclosed ¥9.4B
Operating marginCalculated 5.9%
Net assets to total assetsCalculated 58.6%

Company profile

Securities code 7793 / EDINET code E37419 / Other Products / Fiscal year end end of December

文京区小石川一丁目３番１１号／Capital stock ¥302 million
Address, capital stock, fiscal year end and industry: the FSA’s EDINET code list.

Company details
山川 誠 Representative

Tables scroll sideways

Disclosed data

Source: Annual Securities Report (Jan 2025 to Dec 2025) · filed 2026-03-30

Profitability ★★★☆☆position among all companies 5.9%
Growth (revenue, 4-year average) ★★★★★position among all companies 17.7%
Capital efficiency ★★★★★position among all companies 17.1%

Business activities and revenue composition

Revenue and profit by business segment

Disclosed segments (business divisions used in reporting): one

Revenue and profit

Amounts by account
GroupAccountAmountConsolidated / Non-consolidated
Selling, general and administrative expenses Advertising expenses ¥0.8 billion Parent only
Salaries and allowances ¥0.7 billion Parent only
Research and development expenses ¥98.27 million Parent only
Depreciation ¥66.24 million Parent only
Provision of allowance for doubtful accounts ¥0.36 million Parent only
Profit by stage Gross profit (loss) ¥3.8 billion Parent only
Ordinary income ¥0.6 billion Parent only
Operating income ¥0.6 billion Parent only

イメージ・マジック

Selling, general and administrative expenses

Period Jan 2025 to Dec 2025Source Annual securities reports

Advertising expenses ¥0.8 billion (48.6%)49%Salaries and allowances ¥0.7 billion (41.6%)42%Research and development expenses ¥0.1 billion (5.8%)Depreciation ¥0.1 billion (3.9%)Provision of allowance for doubtful accounts ¥0.0 billion (0.0%)¥1.7B
  • Advertising expenses　¥0.8 billion
  • Salaries and allowances　¥0.7 billion
  • Research and development expenses　¥0.1 billion
  • Depreciation　¥0.1 billion
  • Provision of allowance for doubtful accounts　¥0.0 billion

Performance, financial position and capital allocation

Finance
58.6% Net assets to total assets Industry median 60.2% FY ending 12/2025 · consolidated / calculated
¥818.36 Net assets per share
¥3.5 billion Total assets
Capital allocation
147.9% Cash conversion Industry median 113.3% FY ending 12/2025 · consolidated / calculated

イメージ・マジック

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 ¥4.9B ¥5.3B ¥4.4B ¥7.8B ¥9.4B
Year on year (%) Could not be retrieved +8.1% comparison basis not confirmed +77.5%◆ +21.0%◆
Ordinary income (loss) ¥0.3B ¥0.1B ¥0.3B ¥0.4B ¥0.6B
Change from prior year Could not be retrieved -73.3% comparison basis not confirmed +31.4% +24.2%
Ordinary income (loss) as a share of Net sales 5.9% 1.5% 7.8% 5.8% 5.9%
Change (percentage points) Could not be retrieved -4.4 points◆ comparison basis not confirmed -2.0 points◆ +0.2 points

Fiscal periods marked for changes

  • 2022Ordinary income (loss) as a share of revenue -4.4 points
  • 2024Net sales year on year +77.5%, Ordinary income (loss) as a share of revenue -2.0 points
  • 2025Net sales year on year +21.0%

イメージ・マジック

Earnings and net assets per share over time

Unit yenSource Annual securities reports

137 91 46 0 4 years ago 3 years ago 2 years ago Last year This year Earnings per share yen 818 546 273 0 4 years ago 3 years ago 2 years ago Last year This year Net assets per share yen

イメージ・マジック

Return on equity over time

Unit %Source Annual securities reports

25 17 8 0 4 years ago 3 years ago 2 years ago Last year This year Return on equity (ROE, %)
Parent only indicators (18 items)
Item4 years ago3 years ago2 years agoLast yearThis year
Net sales ¥4.9 billion ¥5.3 billion ¥4.4 billion ¥7.8 billion ¥9.4 billion
Ordinary income (loss) ¥0.3 billion ¥76.73 million ¥0.3 billion ¥0.4 billion ¥0.6 billion
Net income (loss) ¥0.2 billion ¥48.99 million ¥0.2 billion ¥0.3 billion ¥0.3 billion
Capital stock ¥0.3 billion ¥0.3 billion ¥0.3 billion ¥0.3 billion ¥0.3 billion
Total number of issued shares (common stock) 2,309,930 shares 2,312,353 shares 2,313,671 shares 2,384,812 shares 2,572,235 shares
Net assets ¥1.3 billion ¥1.3 billion ¥1.5 billion ¥1.8 billion ¥2.1 billion
Total assets ¥2.4 billion ¥2.3 billion ¥2.7 billion ¥3.0 billion ¥3.5 billion
Net assets per share 546.91 yen 567.99 yen 663.29 yen 758.39 yen 818.36 yen
Dividend per share Could not be retrieved Could not be retrieved Could not be retrieved 30 yen 32 yen
Basic earnings (loss) per share 136.75 yen 21.19 yen 95.27 yen 110.43 yen 135.12 yen
Diluted earnings per share 114.73 yen 19.55 yen 87.73 yen 102.87 yen 130.36 yen
Equity-to-asset ratio 53.6% 56.2% 57.1% 59.8% 58.6%
Return on equity 25.3% 3.8% 15.5% 15.5% 17.1%
Payout ratio Could not be retrieved Could not be retrieved Could not be retrieved 27.2% 23.7%
Net cash provided by (used in) operating activities ¥0.4 billion ¥0.1 billion ¥0.4 billion ¥0.6 billion ¥0.8 billion
Net cash provided by (used in) investing activities ¥-0.1 billion ¥-0.2 billion ¥-0.3 billion ¥-0.4 billion ¥-0.4 billion
Net cash provided by (used in) financing activities ¥0.2 billion ¥-0.2 billion ¥0.1 billion ¥-0.1 billion ¥-0.2 billion
Cash and cash equivalents ¥1.0 billion ¥0.7 billion ¥0.9 billion ¥0.9 billion ¥1.2 billion

Dividend history

Source: reporting company’s key figures, annual securities reports · 2 years (2024 to 2025)Parent-onlyDisclosed

1 periods Consecutive increases (own definition) through FY ending 12/2025
2 periods Consecutive periods with dividends (site definition) through FY ending 12/2025
+6.7% 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 12/2025 ¥32 Could not be retrieved 23.7%
FY ending 12/2024 ¥30 Could not be retrieved 27.2%

イメージ・マジック

Dividends per share over time

Unit yenSource Annual securities reports

32 21 11 0 4 years ago 3 years ago 2 years ago Last year This year Dividend per share yen

Shareholder composition

As of 2025-12-31Disclosed

Share ownership by holder category

893 Shareholders
1.46% Foreign holders (total) Industry median 3.88%
43.28% Individuals and others Industry median 50.86%

イメージ・マジック

Unit %Source Annual securities reports

  • Financial institutions3.24%
  • Securities firms4.78%
  • Other corporations47.24%
  • Foreign holders (institutions)1.44%
  • Foreign holders (individuals)0.02%
  • Individuals and others43.28%

Major shareholders

RankShareholderShareholding ratioShares held
1 株式会社日本創発グループ 28.25% 709,000
2 山川 誠 14.25% 358,000
3 京田 諭 8.36% 210,000
4 キャブ株式会社 3.28% 82,000
5 株式会社日本カストディ銀行（信託口） 3.28% 82,000
6 ＴＯＰＰＡＮ株式会社 3.22% 81,000
7 ＧＭＯペパボ株式会社 3.18% 80,000
8 株式会社トランザクション 3.18% 80,000
9 柏木 挙志 2.28% 57,000
10 株式会社SBI証券 2.26% 56,000

Research and development expenses and capital expenditure

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

¥98.27 million Research and development
¥0.4 billion Capital expenditure

Revenue scale in the same industry

イメージ・マジック

Source Annual securities reports of each company

Other Products: 120 companies · revenue · largest first・each company’s latest fiscal year・consolidated (parent-only where no consolidated figures)・Disclosed

Workforce information

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

224 Employees (parent only) Industry median 291
36.2 Average age Industry median 42.7
4.9 years Average length of service Industry median 14.5 years
¥5.05 million Average annual salary Industry median ¥5.67 million
People and organisation
42.0¥ million Sales per employee Industry median 33.9¥ million FY ending 12/2025 · parent company only / calculated
¥2.48 million Operating income per employee
52.2% Wage gap between men and women
16.7% Women in managerial positions
80.0% Men taking childcare leave
268 Average temporary staff

Audit and disclosure information

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

ItemValue
Audit firm 史彩監査法人
Audit fees (this year, filing company) ¥25.00 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) (18 items)

ItemValueConsolidated / Non-consolidated
Dividend per share 32 yen Parent only
Net cash provided by (used in) operating activities ¥0.8 billion Parent only
Net sales ¥9.4 billion Parent only
Net income (loss) ¥0.3 billion Parent only
Net cash provided by (used in) investing activities ¥-0.4 billion Parent only
Diluted earnings per share 130.36 yen Parent only
Cash and cash equivalents ¥1.2 billion Parent only
Total number of issued shares (common stock) 2,572,235 shares Parent only
Net assets ¥2.1 billion Parent only
Ordinary income (loss) ¥0.6 billion Parent only
Total assets ¥3.5 billion Parent only
Return on equity 17.1% Parent only
Equity-to-asset ratio 58.6% Parent only
Net cash provided by (used in) financing activities ¥-0.2 billion Parent only
Capital stock ¥0.3 billion Parent only
Payout ratio 23.7% Parent only
Basic earnings (loss) per share 135.12 yen Parent only
Net assets per share 818.36 yen Parent only

Employees (8 items)

ItemValueConsolidated / Non-consolidated
Wage gap between men and women (all employees) 52.2% Parent only
Average length of service (years) 4.9 years Parent only
Average annual salary ¥5.05 million Parent only
Average age (years) 36.2 years old Parent only
Number of employees 224 people Parent only
Number of employees 224 people Parent only
Wage gap between men and women (regular employees) 65.8% Parent only
Wage gap between men and women (non-regular employees) 89.9% Parent only

Other disclosed items (6 items)

ItemValueConsolidated / Non-consolidated
Rate of male employees taking childcare leave (all employees) 80.0% Parent only
Average number of temporary employees 268 people Parent only
Average number of temporary employees 268 people Parent only
Total return on the share price index 97.2% Parent only
Write-downs of inventories ¥28.16 million Parent only
Ratio of female employees in managerial positions 16.7% Parent only

Shares (8 items)

ItemValueConsolidated / Non-consolidated
Number of shares held 1,797,000 shares Consolidated
Total number of shares held treasury shares etc 60,000 shares Consolidated
Number of shares 2,572,235 shares Consolidated
Shareholding ratio treasury shares etc 2.3% Consolidated
Shareholding ratio 71.6% Consolidated
Number of shares held in own name treasury shares etc 60,000 shares Consolidated
Number of voting rights 25,105 units Consolidated
Total shareholder return 77.7% Parent only

Research and development (1 items)

ItemValueConsolidated / Non-consolidated
Research and development expenses ¥98.27 million Consolidated

Property and facilities (1 items)

ItemValueConsolidated / Non-consolidated
Capital expenditures ¥0.4 billion Consolidated

Audit (1 items)

ItemValueConsolidated / Non-consolidated
Fees for audit and attestation services - reporting company ¥25.00 million Consolidated

Balance sheet (69 items)

ItemValueConsolidated / Non-consolidated
Other ¥0.43 million Parent only
Other ¥0.17 million Parent only
Other ¥3.06 million Parent only
Other ¥38.01 million Parent only
Other ¥5.55 million Parent only
Other capital surplus ¥19.37 million Parent only
Software ¥47.02 million Parent only
Lease obligations ¥1.44 million Parent only
Lease obligations ¥5.68 million Parent only
Lease assets ¥42.37 million Parent only
Lease assets, net ¥6.07 million Parent only
Work in process ¥40.80 million Parent only
Investments in capital ¥0.01 million Parent only
Retained earnings ¥1.3 billion Parent only
Advances received ¥72.66 million Parent only
Prepaid expenses ¥70.73 million Parent only
Advance payments trade ¥71.62 million Parent only
Raw materials and supplies ¥0.2 billion Parent only
Merchandise and finished goods ¥0.2 billion Parent only
Non-current liabilities ¥0.2 billion Parent only
Non-current assets ¥1.3 billion Parent only
Accounts receivable - trade ¥0.5 billion Parent only
Tools, furniture and fixtures ¥67.28 million Parent only
Tools, furniture and fixtures ¥32.34 million Parent only
Buildings ¥0.5 billion Parent only
Buildings, net ¥0.4 billion Parent only
Construction in progress ¥0.2 billion Parent only
Investments and other assets ¥0.2 billion Parent only
Lease and guarantee deposits ¥79.76 million Parent only
Property, plant and equipment ¥1.0 billion Parent only
Income taxes payable ¥0.1 billion Parent only
Accrued consumption taxes ¥76.24 million Parent only
Accrued expenses ¥0.3 billion Parent only
Accounts payable - other ¥0.3 billion Parent only
Shareholders' equity ¥2.1 billion Parent only
Machinery and equipment ¥1.0 billion Parent only
Machinery and equipment, net ¥0.5 billion Parent only
Current liabilities ¥1.3 billion Parent only
Current assets ¥2.3 billion Parent only
Accumulated depreciation ¥-36.29 million Parent only
Accumulated depreciation ¥-34.95 million Parent only
Accumulated depreciation ¥-95.92 million Parent only
Accumulated depreciation ¥-0.5 billion Parent only
Accumulated depreciation ¥-5.49 million Parent only
Intangible assets ¥52.57 million Parent only
Cash and cash equivalents ¥1.2 billion Parent only
Cash and deposits ¥1.2 billion Parent only
Claims provable in bankruptcy claims provable in rehabilitation and other ¥25.23 million Parent only
Net assets ¥2.1 billion Parent only
Net assets ¥2.1 billion Parent only
Total assets ¥3.5 billion Parent only
Deferred tax assets ¥59.55 million Parent only
Retained earnings brought forward ¥1.3 billion Parent only
Treasury stock ¥-87.38 million Parent only
Liabilities ¥1.5 billion Parent only
Liabilities and net assets ¥3.5 billion Parent only
Accounts payable - trade ¥0.4 billion Parent only
Allowance for doubtful accounts ¥-25.23 million Parent only
Allowance for doubtful accounts ¥-0.79 million Parent only
Capital surplus ¥0.5 billion Parent only
Legal capital surplus ¥0.5 billion Parent only
Capital stock ¥0.3 billion Parent only
Asset retirement obligations ¥74.75 million Parent only
Vehicle and delivery equipment ¥8.88 million Parent only
Vehicles, net ¥3.39 million Parent only
Long-term loans payable ¥84.16 million Parent only
Long-term prepaid expenses ¥14.11 million Parent only
Deposits received ¥10.63 million Parent only
Current portion of long-term loans payable ¥70.84 million Parent only

Accounts unique to this company (6 items)

ItemValueConsolidated / Non-consolidated
Revenue ¥6.93 million Parent only
Revenue ¥5.8 billion Parent only
Revenue ¥1.26 million Parent only
Revenue ¥-0.53 million Parent only
Revenue ¥0.4 billion Parent only
Revenue ¥6.10 million Parent only

Statement of income (45 items)

ItemValueConsolidated / Non-consolidated
Other ¥0.83 million Parent only
Other ¥1.00 million Parent only
Transfer to other accounts ¥17.55 million Parent only
Gain on adjustment of account payable ¥1.17 million Parent only
Dividends from surplus ¥-71.54 million Parent only
Insurance ¥0.94 million Parent only
Interest income ¥1.03 million Parent only
Rental income ¥1.92 million Parent only
Cost of merchandise and finished goods sold ¥5.6 billion Parent only
Ending merchandise and finished goods ¥0.2 billion Parent only
Beginning merchandise and finished goods ¥86.02 million Parent only
Operating income ¥0.6 billion Parent only
Non-operating income ¥7.16 million Parent only
Non-operating expenses ¥4.83 million Parent only
Net cash provided by (used in) operating activities ¥0.8 billion Parent only
Loss on retirement of non-current assets ¥45.45 million Parent only
Gross profit (loss) ¥3.8 billion Parent only
Net sales ¥9.4 billion Parent only
Advertising expenses ¥0.8 billion Parent only
Cost of purchased goods ¥0.6 billion Parent only
Net income (loss) ¥0.3 billion Parent only
Net income (loss) ¥0.3 billion Parent only
Cost of products manufactured ¥5.1 billion Parent only
Net cash provided by (used in) investing activities ¥-0.4 billion Parent only
Interest expenses ¥2.38 million Parent only
Compensation expenses ¥1.44 million Parent only
Issuance of new shares ¥76.24 million Parent only
Income taxes - current ¥0.1 billion Parent only
Income taxes ¥0.1 billion Parent only
Income taxes correction ¥-24.43 million Parent only
Income taxes - deferred ¥-17.44 million Parent only
Depreciation ¥66.24 million Parent only
Impairment loss ¥52.33 million Parent only
Extraordinary loss ¥0.1 billion Parent only
Net increase (decrease) in cash and cash equivalents ¥0.2 billion Parent only
Research and development expenses ¥98.27 million Parent only
Income (loss) before income taxes ¥0.4 billion Parent only
Income (loss) before income taxes ¥0.4 billion Parent only
Ordinary income ¥0.6 billion Parent only
Salaries and allowances ¥0.7 billion Parent only
Purchase of treasury stock ¥-87.27 million Parent only
Net cash provided by (used in) financing activities ¥-0.2 billion Parent only
Selling, general and administrative expenses ¥3.2 billion Parent only
Provision of allowance for doubtful accounts ¥25.23 million Parent only
Provision of allowance for doubtful accounts ¥0.36 million Parent only

Statement of changes in equity (1 items)

ItemValueConsolidated / Non-consolidated
Total changes during the period ¥0.2 billion Parent only

Statement of cash flows (29 items)

ItemValueConsolidated / Non-consolidated
Other ¥-3.76 million Parent only
Other ¥0.43 million Parent only
Increase (decrease) in other current liabilities ¥0.1 billion Parent only
Decrease (increase) in other current assets ¥17.70 million Parent only
Repayments of lease obligations ¥-27.72 million Parent only
Increase decrease in notes and accounts payable trade ¥0.1 billion Parent only
Interest received ¥1.03 million Parent only
Interest expenses paid ¥-2.38 million Parent only
Increase (decrease) in advances received ¥20.01 million Parent only
Interest income ¥-1.03 million Parent only
Loss on retirement of non-current assets ¥45.45 million Parent only
Decrease increase in notes and accounts receivable trade ¥-43.70 million Parent only
Subtotal ¥0.9 billion Parent only
Interest expenses ¥2.38 million Parent only
Proceeds from collection of lease and guarantee deposits ¥8.48 million Parent only
Payments for lease and guarantee deposits ¥-3.21 million Parent only
Proceeds from exercise of share acquisition rights ¥76.24 million Parent only
Purchase of property plant and equipment ¥-0.4 billion Parent only
Decrease (increase) in inventories ¥-0.1 billion Parent only
Income taxes paid ¥-0.1 billion Parent only
Income taxes refund ¥24.43 million Parent only
Depreciation ¥0.3 billion Parent only
Impairment loss ¥52.33 million Parent only
Purchase of intangible assets ¥-20.48 million Parent only
Regarding purchase of treasury stock ¥-87.27 million Parent only
Increase (decrease) in allowance for doubtful accounts ¥25.52 million Parent only
Payments for asset retirement obligations ¥-4.37 million Parent only
Dividends ¥-71.51 million Parent only
Repayment of long term loans payable ¥-94.27 million Parent only
Basic indicators
ItemValueConsolidated / Non-consolidatedSource
Net cash provided by (used in) operating activities ¥0.8 billion Parent onlyDisclosed
Dividend per share 32 Parent onlyDisclosed
Number of employees 224 Parent onlyDisclosed
Net assets ¥2.1 billion Parent onlyDisclosed
Net sales ¥9.4 billion Parent onlyDisclosed
Operating income ¥0.6 billion Parent onlyDisclosed
Ordinary income ¥0.6 billion Parent onlyDisclosed
Total assets ¥3.5 billion Parent onlyDisclosed
Operating margin 5.9%Parent onlyCalculated
Net margin Not disclosedNot applicableNot calculated (a required value is not disclosed)
Sales per employee 41973411 yenParent onlyCalculated
Total asset turnover 2.68 timesParent onlyCalculated
Net assets to total assets 58.6%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 5.9%　Operating income ÷ net sales 　＝ ¥0.6 billion ÷ ¥9.4 billion
    Operating income ÷ net sales. The denominator is Net sales (Parent only, Japanese GAAP).
  • Sales per employee 41,973,411 yen　Sales or operating revenue ÷ employees 　＝ ¥9.4 billion ÷ 224 people
    Sales or operating revenue ÷ employees. The denominator is Number of employees (Parent only, Japanese GAAP).
  • Total asset turnover 2.68 times　Sales or operating revenue ÷ total assets 　＝ ¥9.4 billion ÷ ¥3.5 billion
    Sales or operating revenue ÷ total assets. The denominator is Total assets (Parent only, Japanese GAAP).
  • Net assets to total assets 58.6%　Net assets ÷ total assets 　＝ ¥2.1 billion ÷ ¥3.5 billion
    Net assets ÷ total assets. The denominator is Total assets (Parent only, Japanese GAAP).

Company details

  • Representative　President, Representative Director, gBizINFO

Amounts by account

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

Selling, general and administrative expenses

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

Finance

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

Capital allocation

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

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 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.

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 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
  • Wage gap between men and women　Women's pay with men's pay set to 100, reporting company
  • Women in managerial positions　Reporting company (parent only)
  • Men taking childcare leave　Reporting company (parent only)
  • Average temporary staff　Parent only, 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 株式会社イメージ・マジック on EDINET, the FSA’s disclosure system (free to read)
Corporate number: 4030001059302 / 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