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Amifa

Amifa Co., Ltd.

Company highlights

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

Key figures

Period Oct 2024 to Sep 2025Parent onlyJapanese GAAP

RevenueDisclosed ¥8.8B
Operating marginCalculated 3.1%
Net assets to total assetsCalculated 58.3%

Company profile

Securities code 7800 / EDINET code E34028 / Wholesale Trade / Fiscal year end end of September

渋谷区神宮前五丁目52番5号/Capital stock ¥37 million
Address, capital stock, fiscal year end and industry: the FSA’s EDINET code list.

Official website: http://www.amifa.co.jp/
Official website: gBizINFO (Ministry of Economy, Trade and Industry).

Company details
藤井 愉三 Representative

Tables scroll sideways

Disclosed data

Source: Annual Securities Report (Oct 2024 to Sep 2025) · filed 2025-12-24

Profitability ★★☆☆☆position among all companies 3.1%
Growth (revenue, 4-year average) ★★★★★position among all companies 17.3%
Capital efficiency ★★★☆☆position among all companies 9.7%

Business activities and revenue composition

Revenue and profit by business segment

Disclosed segments (business divisions used in reporting): one

Revenue and profit

Amifa

Period Oct 2024 to Sep 2025Source Annual securities reports

Net sales and operating revenue ¥8.8B 100% Cost of sales ¥6.0B 68% Selling, general and administrative expenses ¥2.6B 29% Operating income ¥0.3B 3%
Amounts by account
GroupAccountAmountConsolidated / Non-consolidated
Selling, general and administrative expenses Freight out ¥0.7 billion Parent only
Business consignment expenses ¥0.5 billion Parent only
Salaries and allowances ¥0.4 billion Parent only
Directors' compensations ¥0.1 billion Parent only
Depreciation ¥42.44 million Parent only
Retirement benefit expenses ¥21.43 million Parent only
Provision for bonuses ¥19.43 million Parent only
Profit by stage Gross profit (loss) ¥2.9 billion Parent only
Operating income ¥0.3 billion Parent only
Ordinary income ¥0.2 billion Parent only

Amifa

Selling, general and administrative expenses

Period Oct 2024 to Sep 2025Source Annual securities reports

Freight out ¥0.7 billion (26.2%)26%Business consignment expenses ¥0.5 billion (18.2%)18%Salaries and allowances ¥0.4 billion (15.7%)16%Directors' compensations ¥0.1 billion (4.6%)Depreciation ¥0.0 billion (1.6%)Retirement benefit expenses ¥0.0 billion (0.8%)Other (not itemized) ¥0.9 billion (32.9%)33%¥2.6B
  • Freight out ¥0.7 billion
  • Business consignment expenses ¥0.5 billion
  • Salaries and allowances ¥0.4 billion
  • Directors' compensations ¥0.1 billion
  • Depreciation ¥0.0 billion
  • Retirement benefit expenses ¥0.0 billion
  • Other (not itemized) ¥0.9 billion

Performance, financial position and capital allocation

Finance
58.3% Net assets to total assets Industry median 50.6% FY ending 9/2025 · consolidated / calculated
¥709.42 Net assets per share
¥3.7 billion Total assets
Capital allocation
192.5% Cash conversion Industry median 94.2% FY ending 9/2025 · consolidated / calculated

Long-term changes in performance

Period 2016 to 2025Disclosed

Revenue ×2.38 from 2016 to 2025

Amifa

Long-term revenue, profit and asset trends

Period 2016 to 2025Source Annual securities reportsDisclosed

Mark on the chart
9 6 3 -0 2016 2018 2020 2022 2024 2025 Net sales and operating revenue Ordinary income 2018 Ordinary income (loss) as a share of revenue -3.4 points 2022 Net sales year on year +26.6% 2023 Net sales year on year +37.4% 2024 Ordinary income (loss) as a share of revenue -5.8 points, Ordinary income (loss) profit to loss 2025 Ordinary income (loss) as a share of revenue +6.0 points, Ordinary income (loss) loss to profit 9Latest value 2025 9¥ billion 9Highest in the period shown 2025 9¥ billion 4Lowest in the period shown 2016 4¥ billion ¥ billion

Amifa

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 2016 to 2025Disclosed

Item20212022202320242025
Net sales ¥4.7B ¥5.9B ¥8.1B ¥8.6B ¥8.8B
Year on year (%) -2.3% +26.6%◆ +37.4%◆ +5.8% +2.8%
Ordinary income (loss) ¥0.3B ¥0.3B ¥0.2B -¥0.3B ¥0.2B
Change from prior year -3.6% +1.4% -22.1% profit to loss◆ loss to profit◆
Ordinary income (loss) as a share of Net sales 5.5% 4.4% 2.5% -3.3% 2.7%
Change (percentage points) -0.1 points -1.1 points -1.9 points -5.8 points◆ +6.0 points◆

Fiscal periods marked for changes

Earlier fiscal periods (2)
  • 2018Ordinary income (loss) as a share of revenue -3.4 points
  • 2022Net sales year on year +26.6%
  • 2023Net sales year on year +37.4%
  • 2024Ordinary income (loss) as a share of revenue -5.8 points, Ordinary income (loss) profit to loss
  • 2025Ordinary income (loss) as a share of revenue +6.0 points, Ordinary income (loss) loss to profit

Amifa

Earnings and net assets per share over time

Unit yenSource Annual securities reports

69 14 -40 -94 4 years ago 3 years ago 2 years ago Last year This year Earnings per share yen 799 533 266 0 4 years ago 3 years ago 2 years ago Last year This year Net assets per share yen

Amifa

Return on equity over time

Unit %Source Annual securities reports

10 2 -6 -13 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 ¥4.7 billion ¥5.9 billion ¥8.1 billion ¥8.6 billion ¥8.8 billion
Ordinary income (loss) ¥0.3 billion ¥0.3 billion ¥0.2 billion ¥-0.3 billion ¥0.2 billion
Net income (loss) ¥0.2 billion ¥0.2 billion ¥0.1 billion ¥-0.3 billion ¥0.2 billion
Capital stock ¥37.22 million ¥37.22 million ¥37.22 million ¥37.22 million ¥37.22 million
Total number of issued shares (common stock) 3,235,000 shares 3,235,000 shares 3,235,000 shares 3,235,000 shares 3,235,000 shares
Net assets ¥2.3 billion ¥2.5 billion ¥2.4 billion ¥1.9 billion ¥2.1 billion
Total assets ¥2.9 billion ¥3.1 billion ¥4.4 billion ¥3.8 billion ¥3.7 billion
Net assets per share 707.64 yen 764.44 yen 798.91 yen 623.96 yen 709.42 yen
Dividend per share 19 yen 24 yen 24 yen 24 yen 26 yen
Basic earnings (loss) per share 53.51 yen 68.65 yen 46.89 yen -94.2 yen 64.44 yen
Diluted earnings per share 53.46 yen Could not be retrieved Could not be retrieved Could not be retrieved Could not be retrieved
Equity-to-asset ratio 77.7% 80.2% 54.3% 49.5% 58.3%
Return on equity 7.8% 9.3% 6.1% -13.3% 9.7%
Payout ratio 35.5% 35.0% 51.2% Could not be retrieved 40.4%
Net cash provided by (used in) operating activities ¥0.1 billion ¥-0.2 billion ¥-1.0 billion ¥0.4 billion ¥0.5 billion
Net cash provided by (used in) investing activities ¥-58.42 million ¥-15.46 million ¥-35.50 million ¥-44.20 million ¥-27.64 million
Net cash provided by (used in) financing activities ¥-0.1 billion ¥-0.1 billion ¥1.0 billion ¥-0.6 billion ¥-0.4 billion
Cash and cash equivalents ¥1.3 billion ¥0.9 billion ¥0.9 billion ¥0.7 billion ¥0.8 billion

Dividend history

Source: reporting company’s key figures, annual securities reports · 10 years (2016 to 2025)Parent-onlyDisclosed

1 periods Consecutive increases (own definition) through FY ending 9/2025
7 periods Consecutive periods with dividends (site definition) through FY ending 9/2025
+8.3% Dividend growth (year on year)
+6.5% Dividend growth (5-year annual rate)
Fiscal yearAnnual dividend per share Of which interimPayout ratio (as reported, parent only) Flag
FY ending 9/2025 ¥26 Could not be retrieved 40.4%
FY ending 9/2024 ¥24 Could not be retrieved Could not be retrieved
FY ending 9/2023 ¥24 Could not be retrieved 51.2%
FY ending 9/2022 ¥24 Could not be retrieved 35.0%
FY ending 9/2021 ¥19 Could not be retrieved 35.5%
FY ending 9/2020 ¥19 Could not be retrieved 35.3%
FY ending 9/2019 ¥19 Could not be retrieved 29.7%
FY ending 9/2018 ¥19 Could not be retrieved 19.7% Stock split or share consolidation noted
FY ending 9/2017 ¥1,265 Could not be retrieved 30.0%
FY ending 9/2016 ¥1,050 Could not be retrieved 29.8%

Amifa

Dividends per share over time

Unit yenSource Annual securities reports

26 17 9 0 4 years ago 3 years ago 2 years ago Last year This year Dividend per share yen

Shareholder composition

As of 2025-09-30Disclosed

Share ownership by holder category

8,401 Shareholders
0.82% Foreign holders (total) Industry median 4.70%
64.11% Individuals and others Industry median 48.66%

Amifa

Unit %Source Annual securities reports

  • Financial institutions0.00%
  • Securities firms1.95%
  • Other corporations33.12%
  • Foreign holders (institutions)0.70%
  • Foreign holders (individuals)0.12%
  • Individuals and others64.11%

Major shareholders

RankShareholderShareholding ratioShares held
1 株式会社ウィステリアウェル 32.8% 990,000
2 アミファ従業員持株会 1.76% 53,000
3 株式会社ウイルコホールディングス 1.35% 40,000
4 増田明彦 1.02% 30,000
5 米田康三 0.99% 30,000
6 藤井愉三 0.94% 28,000
7 山崎直志 0.86% 26,000
8 藤井俊行 0.84% 25,000
9 脇阪勉 0.83% 25,000
10 吉田政功 0.79% 23,000

Research and development expenses and capital expenditure

Source: R&D and capital expenditure sections, annual securities reports · 2 years (2020 to 2025)Disclosed

Not disclosed Research and development
¥15.20 million Capital expenditure
Fiscal year Capital expenditure
FY ending 9/2025 ¥15.20 million
FY ending 9/2020 ¥53.41 million

Revenue scale in the same industry

Amifa

Source Annual securities reports of each company

Wholesale Trade: 330 companies · revenue · largest first・each company’s latest fiscal year・consolidated (parent-only where no consolidated figures)・Disclosed

  • 1 MitsubishiFY Mar 2026 ¥18.9T
  • 2 ITOCHUFY Mar 2026 ¥14.8T
  • 3 MITSUI &FY Mar 2026 ¥14.0T
  • … 293 companies
  • 297 TakachihoFY Mar 2026 ¥9.7B
  • 298 MetaplanetFY Dec 2025 ¥8.9B
  • 299 AmifaThis companyFY Sep 2025 ¥8.8B
  • 300 ZAOHFY Mar 2026 ¥8.8B
  • 301 TMHFY Nov 2025 ¥8.6B
  • … 29 companies

Workforce information

Source: Annual Securities Report (Oct 2024 to Sep 2025)Parent-onlyDisclosed

86 Employees (parent only) Industry median 228
39.3 Average age Industry median 42.3
6.9 years Average length of service Industry median 13.8 years
¥5.53 million Average annual salary Industry median ¥6.79 million
People and organisation
102.8¥ million Sales per employee Industry median 101.7¥ million FY ending 9/2025 · parent company only / calculated
¥3.14 million Operating income per employee
74.0% Wage gap between men and women
53.8% Women in managerial positions
Men 16
Women 49
Employees by gender
25 Average temporary staff

Administrative filings and published information

Workplace information filings

Filed 2026-05-30Disclosed

ItemValue
Employees 65

Audit and disclosure information

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

ItemValue
Audit firm 有限責任あずさ監査法人
Audit fees (this year, filing company) ¥27.00 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) (17 items)

ItemValueConsolidated / Non-consolidated
Dividend per share 26 yen Parent only
Net cash provided by (used in) operating activities ¥0.5 billion Parent only
Net sales ¥8.8 billion Parent only
Net income (loss) ¥0.2 billion Parent only
Net cash provided by (used in) investing activities ¥-27.64 million Parent only
Cash and cash equivalents ¥0.8 billion Parent only
Total number of issued shares (common stock) 3,235,000 shares Parent only
Net assets ¥2.1 billion Parent only
Ordinary income (loss) ¥0.2 billion Parent only
Total assets ¥3.7 billion Parent only
Return on equity 9.7% Parent only
Equity-to-asset ratio 58.3% Parent only
Net cash provided by (used in) financing activities ¥-0.4 billion Parent only
Capital stock ¥37.22 million Parent only
Payout ratio 40.4% Parent only
Basic earnings (loss) per share 64.44 yen Parent only
Net assets per share 709.42 yen Parent only

Employees (8 items)

ItemValueConsolidated / Non-consolidated
Wage gap between men and women (all employees) 74.0% Parent only
Average length of service (years) 6.9 years Parent only
Average annual salary ¥5.53 million Parent only
Average age (years) 39.3 years old Parent only
Number of employees 86 people Parent only
Number of employees 86 people Parent only
Wage gap between men and women (regular employees) 75.8% Parent only
Wage gap between men and women (non-regular employees) 33.8% Parent only

Other disclosed items (6 items)

ItemValueConsolidated / Non-consolidated
Average number of temporary employees 25 people Parent only
Average number of temporary employees 25 people Parent only
Total return on the share price index 217.8% Parent only
Write-downs of inventories ¥41.43 million Parent only
Rate of male employees taking childcare leave (regular employees) 0.0% Parent only
Ratio of female employees in managerial positions 53.8% Parent only

Shares (8 items)

ItemValueConsolidated / Non-consolidated
Number of shares held 1,273,000 shares Consolidated
Total number of shares held treasury shares etc 216,400 shares Consolidated
Number of shares 3,235,000 shares Consolidated
Shareholding ratio treasury shares etc 6.7% Consolidated
Shareholding ratio 42.2% Consolidated
Number of shares held in own name treasury shares etc 216,400 shares Consolidated
Number of voting rights 30,137 units Consolidated
Total shareholder return 101.3% Parent only

Property and facilities (1 items)

ItemValueConsolidated / Non-consolidated
Capital expenditures ¥15.20 million Consolidated

Audit (1 items)

ItemValueConsolidated / Non-consolidated
Fees for audit and attestation services - reporting company ¥27.00 million Consolidated

Balance sheet (59 items)

ItemValueConsolidated / Non-consolidated
Other ¥0.09 million Parent only
Other ¥23.86 million Parent only
Other ¥0.29 million Parent only
Other capital surplus ¥0.3 billion Parent only
Software ¥53.46 million Parent only
Investments in capital ¥0.01 million Parent only
General reserve ¥0.4 billion Parent only
Retained earnings ¥2.0 billion Parent only
Legal retained earnings ¥8.00 million Parent only
Prepaid expenses ¥36.49 million Parent only
Advance payments trade ¥11.53 million Parent only
Merchandise ¥1.7 billion Parent only
Right of trademark ¥1.53 million Parent only
Non-current liabilities ¥0.5 billion Parent only
Non-current assets ¥0.2 billion Parent only
Accounts receivable - trade ¥0.8 billion Parent only
Tools, furniture and fixtures ¥0.2 billion Parent only
Tools, furniture and fixtures ¥15.68 million Parent only
Buildings and accompanying facilities ¥75.86 million Parent only
Buildings and accompanying facilities net ¥10.29 million Parent only
Investments and other assets ¥0.1 billion Parent only
Lease deposits ¥61.00 million Parent only
Property, plant and equipment ¥25.97 million Parent only
Income taxes payable ¥88.49 million Parent only
Accrued expenses ¥28.04 million Parent only
Accounts payable - other ¥0.4 billion Parent only
Shareholders' equity ¥2.1 billion Parent only
Inventories ¥1.7 billion Parent only
Current liabilities ¥1.0 billion Parent only
Current assets ¥3.5 billion Parent only
Accumulated depreciation ¥-0.1 billion Parent only
Accumulated depreciation ¥-65.56 million Parent only
Accumulated depreciation ¥-2.96 million Parent only
Intangible assets ¥55.28 million Parent only
Cash and cash equivalents ¥0.8 billion Parent only
Cash and deposits ¥0.8 billion Parent only
Short-term loans payable ¥0.1 billion Parent only
Net assets ¥2.1 billion Parent only
Net assets ¥2.1 billion Parent only
Total assets ¥3.7 billion Parent only
Deferred gains or losses on hedges ¥14.61 million Parent only
Deferred tax assets ¥70.50 million Parent only
Retained earnings brought forward ¥1.5 billion Parent only
Treasury stock ¥-0.1 billion Parent only
Valuation and translation adjustments ¥14.61 million Parent only
Liabilities ¥1.5 billion Parent only
Liabilities and net assets ¥3.7 billion Parent only
Accounts payable - trade ¥0.2 billion Parent only
Capital surplus ¥0.3 billion Parent only
Legal capital surplus ¥5.22 million Parent only
Capital stock ¥37.22 million Parent only
Provision for bonuses ¥19.43 million Parent only
Vehicle and delivery equipment ¥2.96 million Parent only
Vehicles, net ¥0 Parent only
Provision for retirement benefits ¥37.97 million Parent only
Long-term loans payable ¥0.2 billion Parent only
Electronically recorded monetary claims - operating ¥9.71 million Parent only
Deposits received ¥11.37 million Parent only
Current portion of long-term loans payable ¥0.2 billion Parent only

Accounts unique to this company (6 items)

ItemValueConsolidated / Non-consolidated
Revenue ¥0.3 billion Parent only
Revenue ¥12.10 million Parent only
Revenue ¥-0.17 million Parent only
Revenue ¥-12.10 million Parent only
Revenue ¥0.17 million Parent only
Revenue ¥26.43 million Parent only

Statement of income (42 items)

ItemValueConsolidated / Non-consolidated
Other ¥0.23 million Parent only
Dividends from surplus ¥-72.44 million Parent only
Subsidy income ¥1.44 million Parent only
Royalty income ¥1.20 million Parent only
Interest income ¥0.76 million Parent only
Guaranty money income ¥0.03 million Parent only
Total ¥7.7 billion Parent only
Ending goods ¥1.7 billion Parent only
Beginning goods ¥2.0 billion Parent only
Operating income ¥0.3 billion Parent only
Non-operating income ¥15.92 million Parent only
Non-operating expenses ¥46.99 million Parent only
Net cash provided by (used in) operating activities ¥0.5 billion Parent only
Loss on retirement of non-current assets ¥0.04 million Parent only
Cost of sales ¥6.0 billion Parent only
Gross profit (loss) ¥2.9 billion Parent only
Net sales ¥8.8 billion Parent only
Cost of purchased goods ¥5.7 billion Parent only
Net income (loss) ¥0.2 billion Parent only
Net income (loss) ¥0.2 billion Parent only
Directors' compensations ¥0.1 billion Parent only
Net cash provided by (used in) investing activities ¥-27.64 million Parent only
Guarantee commission ¥2.13 million Parent only
Interest expenses ¥6.59 million Parent only
Business consignment expenses ¥0.5 billion Parent only
Income taxes - current ¥88.60 million Parent only
Income taxes ¥44.75 million Parent only
Income taxes - deferred ¥-43.85 million Parent only
Depreciation ¥42.44 million Parent only
Foreign exchange losses ¥38.22 million Parent only
Effect of exchange rate change on cash and cash equivalents ¥-4.95 million Parent only
Net increase (decrease) in cash and cash equivalents ¥0.1 billion Parent only
Freight out ¥0.7 billion Parent only
Income (loss) before income taxes ¥0.2 billion Parent only
Income (loss) before income taxes ¥0.2 billion Parent only
Ordinary income ¥0.2 billion Parent only
Salaries and allowances ¥0.4 billion Parent only
Net cash provided by (used in) financing activities ¥-0.4 billion Parent only
Selling, general and administrative expenses ¥2.6 billion Parent only
Provision for bonuses ¥19.43 million Parent only
Retirement benefit expenses ¥21.43 million Parent only
Interest on tax refund ¥0.17 million Parent only

Statement of changes in equity (2 items)

ItemValueConsolidated / Non-consolidated
Total changes during the period ¥0.3 billion Parent only
Net changes in items other than shareholders' equity ¥0.1 billion Parent only

Statement of cash flows (27 items)

ItemValueConsolidated / Non-consolidated
Other ¥32.53 million Parent only
Other payments ¥-0.01 million Parent only
Increase decrease in notes and accounts payable trade ¥-1.17 million Parent only
Interest expenses paid ¥-6.59 million Parent only
Interest and dividends income received ¥0.76 million Parent only
Proceeds from subsidy income ¥1.44 million Parent only
Subsidy income ¥-1.44 million Parent only
Interest and dividend income ¥-0.76 million Parent only
Guaranty money income ¥-0.03 million Parent only
Loss on retirement of non-current assets ¥0.04 million Parent only
Decrease increase in notes and accounts receivable trade ¥-0.1 billion Parent only
Subtotal ¥0.5 billion Parent only
Interest expenses ¥6.59 million Parent only
Purchase of property plant and equipment ¥-9.76 million Parent only
Increase (decrease) in accounts payable-other ¥-0.78 million Parent only
Decrease (increase) in inventories ¥0.3 billion Parent only
Income taxes refund (paid) ¥26.98 million Parent only
Depreciation ¥42.44 million Parent only
Foreign exchange loss (gain) ¥4.95 million Parent only
Purchase of intangible assets ¥-17.87 million Parent only
Decrease/increase in short-term loans payable ¥-0.2 billion Parent only
Proceeds from compensation ¥0.03 million Parent only
Increase (decrease) in provision for bonuses ¥0.68 million Parent only
Accrued pension cost ¥2.66 million Parent only
Dividends ¥-72.41 million Parent only
Proceeds from long term loans payable ¥0.1 billion Parent only
Repayment of long term loans payable ¥-0.2 billion Parent only
Basic indicators
ItemValueConsolidated / Non-consolidatedSource
Net cash provided by (used in) operating activities ¥0.5 billion Parent onlyDisclosed
Dividend per share 26 Parent onlyDisclosed
Number of employees 86 Parent onlyDisclosed
Net assets ¥2.1 billion Parent onlyDisclosed
Net sales ¥8.8 billion Parent onlyDisclosed
Operating income ¥0.3 billion Parent onlyDisclosed
Ordinary income ¥0.2 billion Parent onlyDisclosed
Total assets ¥3.7 billion Parent onlyDisclosed
Operating margin 3.1%Parent onlyCalculated
Net margin Not disclosedNot applicableNot calculated (a required value is not disclosed)
Sales per employee 102816337 yenParent onlyCalculated
Total asset turnover 2.41 timesParent onlyCalculated
Net assets to total assets 58.3%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 3.1% Operating income ÷ net sales  = ¥0.3 billion ÷ ¥8.8 billion
    Operating income ÷ net sales. The denominator is Net sales (Parent only, Japanese GAAP).
  • Sales per employee 102,816,337 yen Sales or operating revenue ÷ employees  = ¥8.8 billion ÷ 86 people
    Sales or operating revenue ÷ employees. The denominator is Number of employees (Parent only, Japanese GAAP).
  • Total asset turnover 2.41 times Sales or operating revenue ÷ total assets  = ¥8.8 billion ÷ ¥3.7 billion
    Sales or operating revenue ÷ total assets. The denominator is Total assets (Parent only, Japanese GAAP).
  • Net assets to total assets 58.3% Net assets ÷ total assets  = ¥2.1 billion ÷ ¥3.7 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

Long-term changes in performance

  • Revenue Disclosed value for 2025 ÷ disclosed value for 2016

Year-on-year comparison

  • Year on year: calculated only where the item, reporting range and accounting standard match and the periods are consecutive
  • Comparison basis not confirmed: periods with a change of accounting standard or reporting range, a moved fiscal year end, or an unconfirmed period
  • ◆: a period where revenue moved 20% or more from the prior year, profit as a share of revenue moved 2.0 percentage points or more, or profit or loss changed sign. Item used named in the table and list. Not a ranking of companies

Earnings and net assets per share over time

  • Earnings per share = net profit ÷ shares; net assets per share = net assets ÷ shares. Disclosed values from the key financial indicators of the annual securities report. No share prices used

Return on equity over time

  • Return on equity (ROE): net profit as a proportion of equity. For Japanese companies, the disclosed value in the key financial indicators of the annual securities report (decimals converted to percentages)

Dividend history

  • Payout ratio: dividends as a proportion of net profit. Dividend amounts and payout ratios: the reporting company’s parent-only disclosed values (as written in the annual securities report, not recalculated from consolidated profit). Consecutive increases: years in a row, from the latest backwards, in which the annual dividend per share rose. Consecutive years with a dividend: years in a row with an annual dividend per share above zero. Both this site’s own count (not the criteria of any published index). A year with no disclosure not read as zero; counting stops there. Range limited to the years listed above. Flagged 1 years: a note about a stock split or share consolidation, or a period other than 12 months. No calculation across those years, as the dividend per share may rest on a different share base.

Share ownership by holder category

  • Source: ownership table, annual securities report. Percentages as disclosed, calculated on trading units (some companies do not total exactly 100%). Foreign holders (total): institutions and individuals combined. “Individuals and others”: a register category (not necessarily the share actually held by individuals). Industry median: the middle value among companies in Wholesale 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 Wholesale 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
  • 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)
  • Employees by gender gBizINFO
  • Average temporary staff Parent only, average headcount other than regular employees

Workplace information filings

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

Audit and disclosure information

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

Data sources and calculation methods

Primary source: the annual securities report of Amifa Co., Ltd. on EDINET, the FSA’s disclosure system (free to read)
Corporate number: 1010001110663 / 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