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NAIGAI

NAIGAI CO.,LTD.

Company highlights

The largest segment by revenue is 卸売り事業, at 81.2% of the total.

Key figures

Period Feb 2025 to Jan 2026ConsolidatedJapanese GAAP

RevenueDisclosed ¥13.4B
Operating marginCalculated -1.0%
Net assets to total assetsCalculated 55.6%

Company profile

Securities code 8013 / EDINET code E00571 / Textiles and Apparels / Fiscal year end January 31

港区赤坂７丁目８番５号／Capital stock ¥100 million
Address, capital stock, fiscal year end and industry: the FSA’s EDINET code list.

Company details
今泉 賢治 Representative
6 Consolidated subsidiaries

Tables scroll sideways

Disclosed data

Source: Annual Securities Report (Feb 2025 to Jan 2026) · filed 2026-04-22

Profitability ★☆☆☆☆position among all companies -1.0%
Growth (revenue, 4-year average) ★☆☆☆☆position among all companies -0.2%
Capital efficiency ★☆☆☆☆position among all companies 0.8%

Business activities and revenue composition

NAIGAI

Revenue and profit by business segment

Period Feb 2025 to Jan 2026Source Annual securities reportsConsolidated・Disclosed

卸売り事業卸売り事業 Sales 81.2% 81% 小売り事業小売り事業 Sales 18.8% 19%
BusinessNet sales to external customers Operating income
This yearShareLast year This yearMarginLast year
卸売り事業 ¥10.8 billion 81.2% ¥10.9 billion ¥-0.2 billion -2.1% ¥31.00 million
小売り事業 ¥2.5 billion 18.8% ¥2.2 billion ¥87.00 million 3.5% ¥26.00 million
Total of the businesses ¥13.4 billion100.0%

Revenue and profit

NAIGAI

Period Feb 2025 to Jan 2026Source Annual securities reports

Net sales and operating revenue ¥13.4B　100% Cost of sales ¥8.5B　63% Selling, general and administrative expenses ¥5.0B　38% Operating income ¥-0.1B　1%
Amounts by account
GroupAccountAmountConsolidated / Non-consolidated
Selling, general and administrative expenses Directors compensations salaries and allowances ¥2.1 billion Consolidated
Commission fees ¥0.9 billion Consolidated
Other ¥0.5 billion Consolidated
Advertising expenses ¥0.4 billion Consolidated
Rent expenses on real estates ¥0.3 billion Consolidated
Legal welfare expenses ¥0.3 billion Consolidated
Welfare expenses ¥0.2 billion Parent only
Retirement benefit expenses ¥47.00 million Consolidated
Depreciation ¥33.00 million Consolidated
Provision for bonuses ¥26.00 million Consolidated
Provision for shareholder benefit program ¥12.00 million Consolidated
Provision of allowance for doubtful accounts ¥0 Consolidated
Profit by stage Gross profit (loss) ¥4.9 billion Consolidated
Operating income ¥-0.1 billion Consolidated
Ordinary income ¥-54.00 million Consolidated
Net income ¥50.00 million Consolidated

NAIGAI

Selling, general and administrative expenses

Period Feb 2025 to Jan 2026Source Annual securities reports

Directors compensations salaries and allowances ¥2.1 billion (40.7%)41%Commission fees ¥0.9 billion (18.7%)19%Other ¥0.5 billion (9.7%)10%Advertising expenses ¥0.4 billion (8.5%)9%Rent expenses on real estates ¥0.3 billion (6.1%)6%Legal welfare expenses ¥0.3 billion (5.4%)Other (not itemized) ¥0.5 billion (10.9%)11%¥5.0B
  • Directors compensations salaries and allowances　¥2.1 billion
  • Commission fees　¥0.9 billion
  • Other　¥0.5 billion
  • Advertising expenses　¥0.4 billion
  • Rent expenses on real estates　¥0.3 billion
  • Legal welfare expenses　¥0.3 billion
  • Other (not itemized)　¥0.5 billion

Performance, financial position and capital allocation

Finance
55.6% Net assets to total assets Industry median 58.8% FY ending 1/2026 · consolidated / calculated
0.4% Return on assets (ROA)
¥879.06 Net assets per share
¥-0.3 billion Free cash flow
¥12.4 billion Total assets
Capital allocation
2.3% Increase in working capital ★★★★☆ position among all companies FY ending 1/2026 · consolidated / calculated
51.2% Investment securities to net assets ★★★★★ position among all companies FY ending 1/2026 · consolidated / calculated

Long-term changes in performance

Period 2013 to 2026Disclosed

Revenue ×0.77 from 2013 to 2026

NAIGAI

Long-term revenue, profit and asset trends

Period 2013 to 2026Source Annual securities reportsDisclosed

Mark on the chart
18 11 5 -2 2013 2015 2017 2019 2021 2023 2025 2026 Net sales and operating revenue Ordinary income 2020　Ordinary income (loss) as a share of revenue -3.5 points, Ordinary income (loss) profit to loss 2021　Net sales year on year -30.2%, Ordinary income (loss) as a share of revenue -13.9 points 2022　Ordinary income (loss) as a share of revenue +14.8 points 2023　Ordinary income (loss) as a share of revenue -9.1 points 2024　Ordinary income (loss) as a share of revenue +10.6 points, Ordinary income (loss) loss to profit 2026　Ordinary income (loss) profit to loss 13Latest value 2026 13¥ billion 18Highest in the period shown 2014 18¥ billion 12Lowest in the period shown 2021 12¥ billion ¥ billion

NAIGAI

Recent performance trends

Source Annual securities reports

13 9 4 -1 4 years ago 3 years ago 2 years ago Last year This year Net sales and operating revenue Ordinary income ¥ billion

Year-on-year comparison

Period 2013 to 2026Disclosed

Item20222023202420252026
Net sales ¥13.5B ¥12.7B ¥13.0B ¥13.2B ¥13.4B
Year on year (%) +15.2% -5.6% +2.4% +1.1% +1.5%
Ordinary income (loss) -¥0.0B -¥1.2B ¥0.2B ¥0.2B -¥0.1B
Change from prior year 0.01x 45.54x loss to profit◆ -11.2% profit to loss◆
Ordinary income (loss) as a share of Net sales -0.2% -9.3% 1.3% 1.1% -0.4%
Change (percentage points) +14.8 points◆ -9.1 points◆ +10.6 points◆ -0.2 points -1.6 points

Fiscal periods marked for changes

Earlier fiscal periods (3)
  • 2020Ordinary income (loss) as a share of revenue -3.5 points, Ordinary income (loss) profit to loss
  • 2021Net sales year on year -30.2%, Ordinary income (loss) as a share of revenue -13.9 points
  • 2022Ordinary income (loss) as a share of revenue +14.8 points
  • 2023Ordinary income (loss) as a share of revenue -9.1 points
  • 2024Ordinary income (loss) as a share of revenue +10.6 points, Ordinary income (loss) loss to profit
  • 2026Ordinary income (loss) profit to loss

NAIGAI

Earnings and net assets per share over time

Unit yenSource Annual securities reports

15 -53 -121 -190 4 years ago 3 years ago 2 years ago Last year This year Earnings per share yen 879 586 293 0 4 years ago 3 years ago 2 years ago Last year This year Net assets per share yen

NAIGAI

Return on equity over time

Unit %Source Annual securities reports

2 -7 -16 -24 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 ¥13.5 billion ¥12.7 billion ¥13.0 billion ¥13.2 billion ¥13.4 billion
Ordinary income (loss) ¥-26.00 million ¥-1.2 billion ¥0.2 billion ¥0.2 billion ¥-54.00 million
Net income (loss) attributable to owners of parent ¥0.1 billion ¥-1.6 billion ¥0.1 billion ¥0.1 billion ¥50.00 million
Comprehensive income ¥0.3 billion ¥-1.2 billion ¥0.4 billion ¥0.8 billion ¥0.4 billion
Net assets ¥7.0 billion ¥5.8 billion ¥5.8 billion ¥6.6 billion ¥6.9 billion
Total assets ¥11.7 billion ¥11.4 billion ¥11.2 billion ¥11.9 billion ¥12.4 billion
Net assets per share 847.48 yen 706.75 yen 708.21 yen 805.28 yen 879.06 yen
Basic earnings (loss) per share 15.13 yen -189.56 yen 13.8 yen 12.33 yen 6.41 yen
Equity-to-asset ratio 59.5% 50.9% 51.8% 55.2% 55.6%
Return on equity 1.8% -24.4% 2.0% 1.6% 0.8%
Net cash provided by (used in) operating activities ¥-0.5 billion ¥-0.5 billion ¥-0.4 billion ¥-35.00 million ¥-0.3 billion
Net cash provided by (used in) investing activities ¥47.00 million ¥-0.1 billion ¥-0.1 billion ¥0.2 billion ¥-60.00 million
Net cash provided by (used in) financing activities ¥-0.9 billion ¥0.4 billion ¥-0.2 billion ¥-75.00 million ¥-0.2 billion
Cash and cash equivalents ¥4.1 billion ¥3.9 billion ¥3.4 billion ¥3.5 billion ¥3.0 billion
Parent only indicators (11 items)
Item4 years ago3 years ago2 years agoLast yearThis year
Net sales ¥11.4 billion ¥10.7 billion ¥11.0 billion ¥11.2 billion ¥11.3 billion
Ordinary income (loss) ¥-0.2 billion ¥-1.3 billion ¥-34.00 million ¥-37.00 million ¥-99.00 million
Net income (loss) ¥-89.00 million ¥-1.4 billion ¥-48.00 million ¥-38.00 million ¥43.00 million
Capital stock ¥2.0 billion ¥0.1 billion ¥0.1 billion ¥0.1 billion ¥0.1 billion
Total number of issued shares (common stock) 8,217,281 shares 8,217,281 shares 8,217,281 shares 8,217,281 shares 8,217,281 shares
Net assets ¥5.6 billion ¥4.5 billion ¥4.7 billion ¥5.2 billion ¥5.5 billion
Total assets ¥10.3 billion ¥9.9 billion ¥9.9 billion ¥10.5 billion ¥10.9 billion
Net assets per share 681.58 yen 547.85 yen 575.37 yen 642.34 yen 704.46 yen
Basic earnings (loss) per share -10.87 yen -172.22 yen -5.89 yen -4.72 yen 5.54 yen
Equity-to-asset ratio 54.6% 45.1% 47.4% 49.7% 50.3%
Return on equity -1.6% -28.0% -1.0% -0.8% 0.8%

Shareholder composition

As of 2026-01-31Disclosed

Share ownership by holder category

7,476 Shareholders
14.77% Foreign holders (total) Industry median 6.56%
54.37% Individuals and others Industry median 44.51%

NAIGAI

Unit %Source Annual securities reports

  • Financial institutions3.49%
  • Securities firms3.70%
  • Other corporations23.67%
  • Foreign holders (institutions)14.64%
  • Foreign holders (individuals)0.13%
  • Individuals and others54.37%

Major shareholders

RankShareholderShareholding ratioShares held
1 タビオ株式会社 11.74% 918,000
2 ＭＮインターファッション株式会社 10.41% 814,000
3 THE HONGKONG AND SHANGHAI BANKING CORPORATION LIMITED-HONG KONG PRIVATE BANKING DIVISION CLIENT A/C 8028-394841 （常任代理人 香港上海銀行東京支店セキュリティーズ・サービシズ・オペレーションズ） 7.06% 551,000
4 ナイガイ協力会社持株会 4.79% 374,000
5 ECM MF （常任代理人 立花証券株式会社） 4.44% 347,000
6 日本証券金融株式会社 2.3% 180,000
7 HMG JAPAN FUND（常任代理人 香港上海銀行東京支店セキュリティーズ・サービシズ・オペレーションズ） 1.77% 139,000
8 立花証券株式会社 1.66% 130,000
9 松井証券株式会社 0.88% 69,000
10 住友生命保険相互会社 0.82% 64,000

Research and development expenses and capital expenditure

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

Not disclosed Research and development
¥75.00 million Capital expenditure 0.6% of revenue (industry median 3.8%)
Fiscal year Capital expenditure
FY ending 1/2026 ¥75.00 million
FY ending 1/2021 ¥93.00 million

Research and development expenses and capital expenditure by segment (FY ending 1/2026)

Segment Capital expenditure
卸売り事業 ¥39.00 million
小売り事業 ¥36.00 million

Revenue scale in the same industry

NAIGAI

Source Annual securities reports of each company

Textiles and Apparels: 51 companies · revenue · largest first・each company’s latest fiscal year・Consolidated・Disclosed

Workforce information

Source: Annual Securities Report (Feb 2025 to Jan 2026)Parent-onlyDisclosed

96 Employees (parent only) Industry median 141
45.8 Average age Industry median 44.4
13.7 years Average length of service Industry median 17.4 years
¥5.63 million Average annual salary Industry median ¥5.98 million
People and organisation
81.4¥ million Sales per employee Industry median 36.3¥ million FY ending 1/2026 · consolidated / calculated
¥-0.83 million Operating income per employee
50.3% Wage gap between men and women
17.9% Women in managerial positions
33.3% Share of female employees
100.0% Men taking childcare leave
Men 79
Women 304 Employees by gender
6 / 28 Female managers
432 Average temporary staff

Administrative filings and published information

Workplace information filings

Filed 2026-07-23Disclosed

ItemValue
Employees 383
Average monthly overtime (statutory overtime plus work on statutory days off)
Scope: 正社員		 4.3 hours
Childcare leave taken, men
Scope: 正社員		 66.6%
Childcare leave taken, women
Scope: 正社員		 100%
Share of managers who are women 21.4%

Audit and disclosure information

Annual securities report, year ended 2026-01-31Disclosed

ItemValue
Audit firm シンシア監査法人
Audit fees (this year, total) ¥25.00 million
Non-audit fees (this year, total) Not applicable
Going concern note Stated as not applicable
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 ¥0.4 billion Consolidated
Net cash provided by (used in) operating activities ¥-0.3 billion Consolidated
Net sales ¥13.4 billion Consolidated
Net cash provided by (used in) investing activities ¥-60.00 million Consolidated
Cash and cash equivalents ¥3.0 billion Consolidated
Net assets ¥6.9 billion Consolidated
Ordinary income (loss) ¥-54.00 million Consolidated
Total assets ¥12.4 billion Consolidated
Return on equity 0.8% Consolidated
Equity-to-asset ratio 55.6% Consolidated
Net income (loss) attributable to owners of parent ¥50.00 million Consolidated
Net cash provided by (used in) financing activities ¥-0.2 billion Consolidated
Basic earnings (loss) per share 6.41 yen Consolidated
Net assets per share 879.06 yen Consolidated
Net sales ¥11.3 billion Parent only
Net income (loss) ¥43.00 million Parent only
Total number of issued shares (common stock) 8,217,281 shares Parent only
Net assets ¥5.5 billion Parent only
Ordinary income (loss) ¥-99.00 million Parent only
Total assets ¥10.9 billion Parent only
Return on equity 0.8% Parent only
Equity-to-asset ratio 50.3% Parent only
Capital stock ¥0.1 billion Parent only
Basic earnings (loss) per share 5.54 yen Parent only
Net assets per share 704.46 yen Parent only

Employees (11 items)

ItemValueConsolidated / Non-consolidated
Number of employees 164 people Consolidated
Number of employees 164 people Consolidated
Wage gap between men and women (all employees) 50.3% Parent only
Average length of service (years) 13.7 years Parent only
Average annual salary ¥5.63 million Parent only
Average age (years) 45.8 years old Parent only
Number of employees 96 people Parent only
Number of employees 96 people Parent only
Number of employees 96 people Parent only
Wage gap between men and women (regular employees) 86.1% Parent only
Wage gap between men and women (non-regular employees) 53.5% Parent only

Other disclosed items (14 items)

ItemValueConsolidated / Non-consolidated
Discounted trade notes receivable ¥0.2 billion Consolidated
Net sales to external customers ¥13.4 billion Consolidated
Average number of temporary employees 432 people Consolidated
Average number of temporary employees 432 people Consolidated
Increase in property plant and equipment and intangible assets ¥75.00 million Consolidated
Depreciation ¥49.00 million Consolidated
Number of consolidated subsidiaries 6 companies Consolidated
Rate of male employees taking childcare leave (all employees) 100.0% Parent only
Discounted trade notes receivable ¥0.2 billion Parent only
Average number of temporary employees 294 people Parent only
Average number of temporary employees 294 people Parent only
Average number of temporary employees 294 people Parent only
Total return on the share price index 222.5% Parent only
Ratio of female employees in managerial positions 17.9% Parent only

Shares (17 items)

ItemValueConsolidated / Non-consolidated
Number of shares held 3,589,000 shares Consolidated
Total number of shares held treasury shares etc 403,300 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 3 issues Consolidated
Number of issues whose number of shares decreased shares not listed investment shares held for purposes other than pure investment reporting company 1 issues Consolidated
Number of issues whose number of shares decreased 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 ¥0.1 billion Consolidated
Total sale amount for decreased shares shares other than those not listed investment shares held for purposes other than pure investment reporting company ¥0.2 billion Consolidated
Number of shares 8,217,281 shares Consolidated
Shareholding ratio treasury shares etc 4.9% Consolidated
Shareholding ratio 45.9% Consolidated
Number of shares held in own name treasury shares etc 403,300 shares Consolidated
Number of voting rights 77,637 units Consolidated
Carrying amount on the balance sheet ¥36.00 million Consolidated
Carrying amount on the balance sheet ¥3.5 billion Consolidated
Number of issues 9 issues Consolidated
Number of issues 15 issues Consolidated
Total shareholder return 90.7% Parent only

Property and facilities (1 items)

ItemValueConsolidated / Non-consolidated
Capital expenditures ¥75.00 million Consolidated

Audit (2 items)

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

Balance sheet (118 items)

ItemValueConsolidated / Non-consolidated
Other ¥80.00 million Consolidated
Other ¥0.3 billion Consolidated
Other ¥0.7 billion Consolidated
Other ¥0.1 billion Consolidated
Other ¥0.6 billion Consolidated
Other ¥5.00 million Consolidated
Valuation difference on available-for-sale securities ¥1.7 billion Consolidated
Other, net ¥67.00 million Consolidated
Work in process ¥15.00 million Consolidated
Retained earnings ¥-0.5 billion Consolidated
Raw materials and supplies ¥90.00 million Consolidated
Notes receivable - trade ¥0.2 billion Consolidated
Notes and accounts receivable trade ¥2.7 billion Consolidated
Merchandise and finished goods ¥1.9 billion Consolidated
Non-current liabilities ¥1.8 billion Consolidated
Non-current assets ¥4.1 billion Consolidated
Land ¥0.1 billion Consolidated
Accounts receivable - trade ¥2.5 billion Consolidated
Buildings and structures ¥0.3 billion Consolidated
Buildings and structures, net ¥35.00 million Consolidated
Investments and other assets ¥3.8 billion Consolidated
Investment securities ¥3.5 billion Consolidated
Notes and accounts payable - trade ¥0.5 billion Consolidated
Property, plant and equipment ¥0.3 billion Consolidated
Income taxes payable ¥17.00 million Consolidated
Accrued expenses ¥88.00 million Consolidated
Accounts payable - other ¥0.3 billion Consolidated
Provision for shareholder benefit program ¥12.00 million Consolidated
Shareholders' equity ¥4.8 billion Consolidated
Machinery, equipment and vehicles ¥0.5 billion Consolidated
Machinery, equipment and vehicles, net ¥59.00 million Consolidated
Current liabilities ¥3.7 billion Consolidated
Current assets ¥8.3 billion Consolidated
Accumulated depreciation ¥-0.6 billion Consolidated
Accumulated depreciation ¥-0.3 billion Consolidated
Accumulated depreciation ¥-0.4 billion Consolidated
Foreign currency translation adjustment ¥0.4 billion Consolidated
Intangible assets ¥5.00 million Consolidated
Cash and cash equivalents ¥3.0 billion Consolidated
Cash and deposits ¥3.0 billion Consolidated
Short-term loans payable ¥1.1 billion Consolidated
Net assets ¥6.9 billion Consolidated
Net assets ¥6.9 billion Consolidated
Total assets ¥12.4 billion Consolidated
Total assets ¥12.4 billion Consolidated
Deferred tax liabilities ¥0.8 billion Consolidated
Deferred tax assets ¥1.00 million Consolidated
Treasury stock ¥-0.1 billion Consolidated
Valuation and translation adjustments ¥2.1 billion Consolidated
Liabilities ¥5.5 billion Consolidated
Liabilities and net assets ¥12.4 billion Consolidated
Allowance for doubtful accounts ¥-7.00 million Consolidated
Allowance for doubtful accounts ¥-2.00 million Consolidated
Capital surplus ¥5.3 billion Consolidated
Capital stock ¥0.1 billion Consolidated
Provision for bonuses ¥26.00 million Consolidated
Net defined benefit liability ¥0.5 billion Consolidated
Long-term loans payable ¥0.4 billion Consolidated
Long-term loans receivable ¥0 Consolidated
Electronically recorded obligations - operating ¥0.9 billion Consolidated
Current portion of long-term loans payable ¥78.00 million Consolidated
Other ¥51.00 million Parent only
Other ¥8.00 million Parent only
Other ¥0.1 billion Parent only
Other ¥0.2 billion Parent only
Valuation difference on available-for-sale securities ¥1.7 billion Parent only
Other capital surplus ¥4.7 billion Parent only
Other, net ¥11.00 million Parent only
Retained earnings ¥-1.5 billion Parent only
Prepaid expenses ¥0.3 billion Parent only
Notes receivable - trade ¥0.2 billion Parent only
Merchandise ¥1.6 billion Parent only
Non-current liabilities ¥1.8 billion Parent only
Non-current assets ¥4.1 billion Parent only
Accounts receivable - trade ¥2.2 billion Parent only
Tools, furniture and fixtures ¥13.00 million Parent only
Guarantee deposits ¥0.2 billion Parent only
Buildings, net ¥32.00 million Parent only
Investments and other assets ¥4.0 billion Parent only
Investment securities ¥3.5 billion Parent only
Property, plant and equipment ¥57.00 million Parent only
Accounts receivable - other ¥85.00 million Parent only
Income taxes payable ¥8.00 million Parent only
Accrued expenses ¥66.00 million Parent only
Accounts payable - other ¥0.4 billion Parent only
Provision for shareholder benefit program ¥12.00 million Parent only
Shareholders' equity ¥3.8 billion Parent only
Current liabilities ¥3.6 billion Parent only
Current assets ¥6.8 billion Parent only
Intangible assets ¥5.00 million Parent only
Cash and deposits ¥2.1 billion Parent only
Short-term loans payable ¥1.1 billion Parent only
Short-term loans receivable with resale agreement ¥0 Parent only
Advances paid ¥5.00 million Parent only
Net assets ¥5.5 billion Parent only
Net assets ¥5.5 billion Parent only
Total assets ¥10.9 billion Parent only
Deferred tax liabilities ¥0.8 billion Parent only
Retained earnings brought forward ¥-1.5 billion Parent only
Treasury stock ¥-0.1 billion Parent only
Valuation and translation adjustments ¥1.7 billion Parent only
Liabilities ¥5.4 billion Parent only
Liabilities and net assets ¥10.9 billion Parent only
Supplies ¥58.00 million Parent only
Accounts payable - trade ¥0.5 billion Parent only
Allowance for doubtful accounts ¥-7.00 million Parent only
Allowance for doubtful accounts ¥-2.00 million Parent only
Capital surplus ¥5.3 billion Parent only
Legal capital surplus ¥0.5 billion Parent only
Capital stock ¥0.1 billion Parent only
Provision for bonuses ¥23.00 million Parent only
Provision for retirement benefits ¥0.5 billion Parent only
Long-term loans payable ¥0.5 billion Parent only
Long-term loans receivable ¥0 Parent only
Investments in capital of subsidiaries and affiliates ¥9.00 million Parent only
Shares of subsidiaries and associates ¥0.3 billion Parent only
Electronically recorded obligations - operating ¥0.9 billion Parent only
Current portion of long-term loans payable ¥78.00 million Parent only

Accounts unique to this company (8 items)

ItemValueConsolidated / Non-consolidated
Revenue ¥0.4 billion Consolidated
Revenue ¥0.3 billion Consolidated
Revenue ¥80.00 million Consolidated
Revenue ¥-67.00 million Consolidated
Revenue ¥9.00 million Consolidated
Revenue ¥0.4 billion Parent only
Revenue ¥0.8 billion Parent only
Revenue ¥67.00 million Parent only

Statement of income (90 items)

ItemValueConsolidated / Non-consolidated
Other ¥6.00 million Consolidated
Other ¥6.00 million Consolidated
Other ¥0.5 billion Consolidated
Other comprehensive income ¥0.3 billion Consolidated
Valuation difference on available for sale securities net of tax ¥0.3 billion Consolidated
Rent expenses on real estates ¥0.3 billion Consolidated
Loss on transfer of receivables ¥2.00 million Consolidated
Comprehensive income ¥0.4 billion Consolidated
Interest income ¥7.00 million Consolidated
Dividend income ¥85.00 million Consolidated
Operating income ¥-0.1 billion Consolidated
Operating income ¥-0.1 billion Consolidated
Non-operating income ¥0.1 billion Consolidated
Non-operating expenses ¥31.00 million Consolidated
Net cash provided by (used in) operating activities ¥-0.3 billion Consolidated
Cost of sales ¥8.5 billion Consolidated
Gross profit (loss) ¥4.9 billion Consolidated
Net sales ¥13.4 billion Consolidated
Net sales ¥13.4 billion Consolidated
Advertising expenses ¥0.4 billion Consolidated
Net income ¥50.00 million Consolidated
Net income ¥50.00 million Consolidated
Net income (loss) ¥50.00 million Consolidated
Net income (loss) ¥50.00 million Consolidated
Directors compensations salaries and allowances ¥2.1 billion Consolidated
Gain on sales of investment securities ¥0.2 billion Consolidated
Net cash provided by (used in) investing activities ¥-60.00 million Consolidated
Interest expenses ¥22.00 million Consolidated
Commission fees ¥0.9 billion Consolidated
Provision for shareholder benefit program ¥12.00 million Consolidated
Income taxes - current ¥31.00 million Consolidated
Income taxes ¥33.00 million Consolidated
Income taxes - deferred ¥1.00 million Consolidated
Legal welfare expenses ¥0.3 billion Consolidated
Depreciation ¥33.00 million Consolidated
Impairment loss ¥15.00 million Consolidated
Impairment loss ¥15.00 million Consolidated
Foreign exchange gains ¥13.00 million Consolidated
Foreign currency translation adjustment net of tax ¥29.00 million Consolidated
Extraordinary income ¥0.2 billion Consolidated
Extraordinary loss ¥15.00 million Consolidated
Effect of exchange rate change on cash and cash equivalents ¥11.00 million Consolidated
Net increase (decrease) in cash and cash equivalents ¥-0.6 billion Consolidated
Income (loss) before income taxes ¥83.00 million Consolidated
Income (loss) before income taxes ¥83.00 million Consolidated
Ordinary income ¥-54.00 million Consolidated
Disposal of treasury stock ¥9.00 million Consolidated
Purchase of treasury stock ¥-0.1 billion Consolidated
Comprehensive income attributable to owners of parent ¥0.4 billion Consolidated
Net cash provided by (used in) financing activities ¥-0.2 billion Consolidated
Selling, general and administrative expenses ¥5.0 billion Consolidated
Provision of allowance for doubtful accounts ¥0 Consolidated
Provision for bonuses ¥26.00 million Consolidated
Retirement benefit expenses ¥47.00 million Consolidated
Other ¥2.00 million Parent only
Other ¥0 Parent only
Rent expenses on real estates ¥0.2 billion Parent only
Loss on transfer of receivables ¥2.00 million Parent only
Interest and dividend income ¥0.2 billion Parent only
Operating income ¥-0.3 billion Parent only
Non-operating income ¥0.2 billion Parent only
Non-operating expenses ¥24.00 million Parent only
Cost of sales ¥7.4 billion Parent only
Gross profit (loss) ¥3.9 billion Parent only
Net sales ¥11.3 billion Parent only
Advertising expenses ¥0.3 billion Parent only
Net income (loss) ¥43.00 million Parent only
Net income (loss) ¥43.00 million Parent only
Directors compensations salaries and allowances ¥1.5 billion Parent only
Gain on sales of investment securities ¥0.2 billion Parent only
Interest expenses ¥22.00 million Parent only
Commission fees ¥0.2 billion Parent only
Provision for shareholder benefit program ¥12.00 million Parent only
Income taxes - current ¥-4.00 million Parent only
Income taxes ¥-5.00 million Parent only
Income taxes - deferred ¥-0 Parent only
Depreciation ¥11.00 million Parent only
Impairment loss ¥15.00 million Parent only
Foreign exchange gains ¥18.00 million Parent only
Extraordinary income ¥0.2 billion Parent only
Extraordinary loss ¥15.00 million Parent only
Welfare expenses ¥0.2 billion Parent only
Income (loss) before income taxes ¥38.00 million Parent only
Ordinary income ¥-99.00 million Parent only
Disposal of treasury stock ¥9.00 million Parent only
Purchase of treasury stock ¥-0.1 billion Parent only
Selling, general and administrative expenses ¥4.3 billion Parent only
Provision of allowance for doubtful accounts ¥0 Parent only
Provision for bonuses ¥23.00 million Parent only
Retirement benefit expenses ¥38.00 million Parent only

Statement of changes in equity (4 items)

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

Statement of cash flows (21 items)

ItemValueConsolidated / Non-consolidated
Other ¥2.00 million Consolidated
Other ¥-19.00 million Consolidated
Increase decrease in notes and accounts payable trade ¥2.00 million Consolidated
Interest expenses paid ¥-21.00 million Consolidated
Interest and dividends income received ¥93.00 million Consolidated
Purchase of non-current assets ¥-75.00 million Consolidated
Decrease increase in notes and accounts receivable trade ¥-0.3 billion Consolidated
Subtotal ¥-0.3 billion Consolidated
Purchase of investment securities ¥-0.1 billion Consolidated
Proceeds from sales of investment securities ¥0.2 billion Consolidated
Loss (gain) on sales of long-term investment securities ¥-0.2 billion Consolidated
Decrease (increase) in inventories ¥-46.00 million Consolidated
Income taxes refund (paid) ¥-33.00 million Consolidated
Depreciation ¥49.00 million Consolidated
Impairment loss ¥15.00 million Consolidated
Decrease/increase in short-term loans payable ¥-45.00 million Consolidated
Regarding purchase of treasury stock ¥-0.1 billion Consolidated
Increase (decrease) in allowance for doubtful accounts ¥0 Consolidated
Increase (decrease) in provision for bonuses ¥4.00 million Consolidated
Increase (decrease) in net defined benefit liability ¥-21.00 million Consolidated
Repayment of long term loans payable ¥-58.00 million Consolidated
Basic indicators
ItemValueConsolidated / Non-consolidatedSource
Net cash provided by (used in) operating activities ¥-0.3 billion ConsolidatedDisclosed
Number of employees 164 ConsolidatedDisclosed
Net assets ¥6.9 billion ConsolidatedDisclosed
Net sales ¥13.4 billion ConsolidatedDisclosed
Operating income ¥-0.1 billion ConsolidatedDisclosed
Ordinary income ¥-54.00 million ConsolidatedDisclosed
Net income ¥50.00 million ConsolidatedDisclosed
Total assets ¥12.4 billion ConsolidatedDisclosed
Operating margin -1.0%ConsolidatedCalculated
Net margin 0.4%ConsolidatedCalculated
Sales per employee 81439024 yenConsolidatedCalculated
Total asset turnover 1.08 timesConsolidatedCalculated
Net assets to total assets 55.6%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%　Operating income ÷ net sales 　＝ ¥-0.1 billion ÷ ¥13.4 billion
    Operating income ÷ net sales. The denominator is Net sales (Consolidated, Japanese GAAP).
  • Net margin 0.4%　Net income ÷ net sales 　＝ ¥50.00 million ÷ ¥13.4 billion
    Net income ÷ net sales. The denominator is Net sales (Consolidated, Japanese GAAP).
  • Sales per employee 81,439,024 yen　Sales or operating revenue ÷ employees 　＝ ¥13.4 billion ÷ 164 people
    Sales or operating revenue ÷ employees. The denominator is Number of employees (Consolidated, Japanese GAAP).
  • Total asset turnover 1.08 times　Sales or operating revenue ÷ total assets 　＝ ¥13.4 billion ÷ ¥12.4 billion
    Sales or operating revenue ÷ total assets. The denominator is Total assets (Consolidated, Japanese GAAP).
  • Net assets to total assets 55.6%　Net assets ÷ total assets 　＝ ¥6.9 billion ÷ ¥12.4 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 (Feb 2025 to Jan 2026) · Consolidated · Net sales to external customers · filed 2026-04-22
  • 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“Total” in the segment information of the annual securities report: ¥13.4 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

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
  • Increase in working capital　(increase in trade receivables + increase in inventories) ÷ net sales (or operating revenue)。Trade receivables up ¥0.3 billion + inventories up ¥46.00 million, over net sales ¥13.4 billion
  • Investment securities to net assets　Investment securities ÷ net assets。Investment securities ¥3.5 billion, over net assets ¥6.9 billion

Long-term changes in performance

  • Revenue　Disclosed value for 2026 ÷ disclosed value for 2013

Year-on-year comparison

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

Earnings and net assets per share over time

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

Return on equity over time

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

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 Textiles and Apparels 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 Textiles and Apparels 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: 164 (a different scope, kept apart from the four above). Industry median: the middle value among companies in Textiles and Apparels 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)
  • Share of female employees　gBizINFO, covering 正社員
  • Men taking childcare leave　Reporting company (parent only)
  • Employees by gender　gBizINFO
  • Female managers　gBizINFO: 6 women among 28 managers
  • Average temporary staff　Consolidated, 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 NAIGAI CO.,LTD. on EDINET, the FSA’s disclosure system (free to read)
Corporate number: 3010501024502 / 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