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MOONBAT

MOONBAT Co., Ltd.

Company highlights

The largest segment by revenue is Apparel accessories, at 96.0% of the total.

Key figures

Period Apr 2025 to Mar 2026ConsolidatedJapanese GAAP

RevenueDisclosed ¥11.9B
Operating marginCalculated 5.1%
Net assets to total assetsCalculated 59.0%

Company profile

Securities code 8115 / EDINET code E02639 / Wholesale Trade / Fiscal year end March 31

京都市下京区室町通四条南入鶏鉾町４９３番地／Capital stock ¥1,000 million
Address, capital stock, fiscal year end and industry: the FSA’s EDINET code list.

Company details
鎌田 尚 Representative
7 Consolidated subsidiaries

Tables scroll sideways

Disclosed data

Source: Annual Securities Report (Apr 2025 to Mar 2026) · filed 2026-06-24

Profitability ★★★☆☆position among all companies 5.1%
Growth (revenue, 4-year average) ★★★★☆position among all companies 12.5%
Capital efficiency ★★★★☆position among all companies 10.1%

Business activities and revenue composition

MOONBAT

Revenue and profit by business segment

Period Apr 2025 to Mar 2026Source Annual securities reportsConsolidated・Disclosed

SalesProfit Apparel acc…Apparel accessories Sales 96.0% 96% Profit 95.4% 95% Information…Information service Sales 4.0% 4% Profit 4.6% 5%
BusinessNet sales to external customers Operating income
This yearShareLast year This yearShareMarginLast year
Apparel accessories ¥11.5 billion 96.0% ¥11.5 billion ¥0.6 billion 95.4% 5.2% ¥0.7 billion
Information service ¥0.5 billion 4.0% ¥0.5 billion ¥29.04 million 4.6% 6.0% ¥24.16 million
Total of the businesses ¥11.9 billion100.0% ¥0.6 billion 100.0%

Revenue and profit

MOONBAT

Period Apr 2025 to Mar 2026Source Annual securities reports

Net sales and operating revenue ¥11.9B　100% Cost of sales ¥6.6B　56% Selling, general and administrative expenses ¥4.7B　39% Operating income ¥0.6B　5%
Amounts by account
GroupAccountAmountConsolidated / Non-consolidated
Selling, general and administrative expenses Directors compensations salaries and allowances ¥1.8 billion Consolidated
Rent expenses ¥0.3 billion Parent only
Depreciation ¥0.1 billion Parent only
Provision for bonuses ¥0.1 billion Consolidated
Retirement benefit expenses ¥35.05 million Consolidated
Amortization of goodwill ¥11.78 million Consolidated
Provision of allowance for doubtful accounts ¥0.01 million Consolidated
Profit by stage Gross profit (loss) ¥5.3 billion Consolidated
Ordinary income ¥0.7 billion Consolidated
Operating income ¥0.6 billion Consolidated
Net income ¥0.6 billion Consolidated

MOONBAT

Selling, general and administrative expenses

Period Apr 2025 to Mar 2026Source Annual securities reports

Directors compensations salaries and allowances ¥1.8 billion (38.9%)39%Rent expenses ¥0.3 billion (6.8%)7%Depreciation ¥0.1 billion (2.5%)Provision for bonuses ¥0.1 billion (2.3%)Retirement benefit expenses ¥0.0 billion (0.7%)Amortization of goodwill ¥0.0 billion (0.3%)Other (not itemized) ¥2.3 billion (48.5%)48%¥4.7B
  • Directors compensations salaries and allowances　¥1.8 billion
  • Rent expenses　¥0.3 billion
  • Depreciation　¥0.1 billion
  • Provision for bonuses　¥0.1 billion
  • Retirement benefit expenses　¥0.0 billion
  • Amortization of goodwill　¥0.0 billion
  • Other (not itemized)　¥2.3 billion

Performance, financial position and capital allocation

Finance
59.0% Net assets to total assets Industry median 50.6% FY ending 3/2026 · consolidated / calculated
5.7% Return on assets (ROA)
¥1,298.03 Net assets per share
¥0.2 billion Free cash flow
¥9.9 billion Total assets
¥35.34 million Goodwill (the part of the acquisition price above the net assets acquired)
Capital allocation
56.3% Cash conversion Industry median 94.2% FY ending 3/2026 · consolidated / calculated
1.3% Increase in working capital ★★★★☆ position among all companies FY ending 3/2026 · consolidated / calculated
52.6% Property, plant and equipment purchases relative to depreciation ★★☆☆☆ position among all companies FY ending 3/2026 · consolidated / calculated
74.8% Return to shareholders ★★★★★ position among all companies FY ending 3/2026 · consolidated / calculated
7.3% Investment securities to net assets ★★★☆☆ position among all companies FY ending 3/2026 · consolidated / calculated

Long-term changes in performance

Period 2013 to 2026Disclosed

Revenue ×0.88 from 2013 to 2026

MOONBAT

Long-term revenue, profit and asset trends

Period 2013 to 2026Source Annual securities reportsDisclosed

Mark on the chart
14 9 4 -1 2013 2015 2017 2019 2021 2023 2025 2026 Net sales and operating revenue Ordinary income 2014　Ordinary income (loss) as a share of revenue -2.7 points 2019　Ordinary income (loss) as a share of revenue -3.2 points 2020　Ordinary income (loss) as a share of revenue -16.0 points, Ordinary income (loss) profit to loss 2021　Net sales year on year -24.5%, Ordinary income (loss) as a share of revenue +5.4 points 2022　Ordinary income (loss) as a share of revenue +2.4 points 2023　Net sales year on year +28.5%, Ordinary income (loss) as a share of revenue +7.9 points, Ordinary income (loss) loss to profit 2024　Ordinary income (loss) as a share of revenue +2.8 points 12Latest value 2026 12¥ billion 14Highest in the period shown 2013 14¥ billion 7Lowest in the period shown 2021 7¥ billion ¥ billion

MOONBAT

Recent performance trends

Source Annual securities reports

12 8 4 -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 2013 to 2026Disclosed

Item20222023202420252026
Net sales ¥7.5B ¥9.6B ¥10.6B ¥11.9B ¥11.9B
Year on year (%) +4.0% +28.5%◆ +10.7% +12.6% -0.1%
Ordinary income (loss) -¥0.4B ¥0.2B ¥0.5B ¥0.7B ¥0.7B
Change from prior year 0.74x loss to profit◆ +177.1% +36.1% +1.5%
Ordinary income (loss) as a share of Net sales -6.0% 1.8% 4.6% 5.6% 5.7%
Change (percentage points) +2.4 points◆ +7.9 points◆ +2.8 points◆ +1.0 points +0.1 points

Fiscal periods marked for changes

Earlier fiscal periods (4)
  • 2014Ordinary income (loss) as a share of revenue -2.7 points
  • 2019Ordinary income (loss) as a share of revenue -3.2 points
  • 2020Ordinary income (loss) as a share of revenue -16.0 points, Ordinary income (loss) profit to loss
  • 2021Net sales year on year -24.5%, Ordinary income (loss) as a share of revenue +5.4 points
  • 2022Ordinary income (loss) as a share of revenue +2.4 points
  • 2023Net sales year on year +28.5%, Ordinary income (loss) as a share of revenue +7.9 points, Ordinary income (loss) loss to profit
  • 2024Ordinary income (loss) as a share of revenue +2.8 points

MOONBAT

Earnings and net assets per share over time

Unit yenSource Annual securities reports

129 60 -10 -80 4 years ago 3 years ago 2 years ago Last year This year Earnings per share yen 1,298 865 433 0 4 years ago 3 years ago 2 years ago Last year This year Net assets per share yen

MOONBAT

Return on equity over time

Unit %Source Annual securities reports

11 5 -2 -8 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 ¥7.5 billion ¥9.6 billion ¥10.6 billion ¥11.9 billion ¥11.9 billion
Ordinary income (loss) ¥-0.4 billion ¥0.2 billion ¥0.5 billion ¥0.7 billion ¥0.7 billion
Net income (loss) attributable to owners of parent ¥-0.4 billion ¥0.1 billion ¥0.5 billion ¥0.6 billion ¥0.6 billion
Comprehensive income ¥-0.4 billion ¥0.1 billion ¥0.6 billion ¥0.6 billion ¥0.7 billion
Net assets ¥4.5 billion ¥4.6 billion ¥5.1 billion ¥5.5 billion ¥5.9 billion
Total assets ¥11.1 billion ¥10.3 billion ¥9.9 billion ¥9.9 billion ¥9.9 billion
Net assets per share 944.77 yen 987.73 yen 1,113.78 yen 1,211.28 yen 1,298.03 yen
Basic earnings (loss) per share -79.52 yen 29.98 yen 119.26 yen 129.33 yen 126.58 yen
Equity-to-asset ratio 40.7% 44.1% 51.2% 55.0% 58.9%
Return on equity -7.9% 3.1% 11.3% 11.1% 10.1%
Net cash provided by (used in) operating activities ¥-0.1 billion ¥1.1 billion ¥0.9 billion ¥0.8 billion ¥0.3 billion
Net cash provided by (used in) investing activities ¥0.2 billion ¥70.06 million ¥-31.47 million ¥5.02 million ¥-0.2 billion
Net cash provided by (used in) financing activities ¥-0.7 billion ¥-0.9 billion ¥-0.7 billion ¥-0.5 billion ¥-0.4 billion
Cash and cash equivalents ¥0.7 billion ¥0.9 billion ¥1.0 billion ¥1.3 billion ¥1.1 billion
Parent only indicators (14 items)
Item4 years ago3 years ago2 years agoLast yearThis year
Net sales ¥7.1 billion ¥8.9 billion ¥10.0 billion ¥10.9 billion ¥10.7 billion
Ordinary income (loss) ¥-0.5 billion ¥0.2 billion ¥0.4 billion ¥0.6 billion ¥0.6 billion
Net income (loss) ¥-0.4 billion ¥0.2 billion ¥0.5 billion ¥0.6 billion ¥0.6 billion
Capital stock ¥1.0 billion ¥1.0 billion ¥1.0 billion ¥1.0 billion ¥1.0 billion
Total number of issued shares (common stock) 4,774,719 shares 4,774,719 shares 4,774,719 shares 4,774,719 shares 4,774,719 shares
Net assets ¥4.4 billion ¥4.4 billion ¥4.9 billion ¥5.2 billion ¥5.6 billion
Total assets ¥11.2 billion ¥10.3 billion ¥9.7 billion ¥9.7 billion ¥9.6 billion
Net assets per share 912.66 yen 955.59 yen 1,069.12 yen 1,161.37 yen 1,239.72 yen
Dividend per share 3 yen 6 yen 20 yen 52 yen 61 yen
Interim dividend per share Could not be retrieved Could not be retrieved Could not be retrieved 15 yen 20 yen
Basic earnings (loss) per share -86.55 yen 33.04 yen 111.12 yen 125.27 yen 124.78 yen
Equity-to-asset ratio 39.0% 42.6% 49.8% 54.2% 58.1%
Return on equity -8.9% 3.5% 11.0% 11.2% 10.4%
Payout ratio Could not be retrieved 18.2% 18.0% 41.5% 48.9%

Dividend history

Source: reporting company’s key figures, annual securities reports · 13 years (2013 to 2026)Parent-onlyDisclosed

4 periods Consecutive increases (own definition) through FY ending 3/2026
5 periods Consecutive periods with dividends (site definition) through FY ending 3/2026
+17.3% Dividend growth (year on year)
Fewer than six years Dividend growth (5-year annual rate)
Fiscal yearAnnual dividend per share Of which interimPayout ratio (as reported, parent only) Flag
FY ending 3/2026 ¥61 ¥20 48.9%
FY ending 3/2025 ¥52 ¥15 41.5%
FY ending 3/2024 ¥20 Could not be retrieved 18.0%
FY ending 3/2023 ¥6 Could not be retrieved 18.2%
FY ending 3/2022 ¥3 Could not be retrieved Could not be retrieved
FY 2021 Could not be retrieved Could not be retrieved Could not be retrieved
FY ending 3/2020 ¥30 Could not be retrieved Could not be retrieved
FY ending 3/2019 ¥30 Could not be retrieved 253.6%
FY ending 3/2018 ¥30 Could not be retrieved 45.6%
FY ending 3/2017 ¥30 Could not be retrieved 40.8%
FY ending 3/2016 ¥25 Could not be retrieved 56.5% Stock split or share consolidation noted
FY ending 3/2015 ¥5 Could not be retrieved 33.1%
FY ending 3/2014 ¥7 Could not be retrieved 34.1%
FY ending 3/2013 ¥5 Could not be retrieved 16.2%

MOONBAT

Dividends per share over time

Unit yenSource Annual securities reports

61 41 20 0 4 years ago 3 years ago 2 years ago Last year This year Dividend per share yen

Shareholder composition

As of 2026-03-31Disclosed

Share ownership by holder category

1,710 Shareholders
3.28% Foreign holders (total) Industry median 4.70%
48.69% Individuals and others Industry median 48.66%

MOONBAT

Unit %Source Annual securities reports

  • Financial institutions14.43%
  • Securities firms1.68%
  • Other corporations31.92%
  • Foreign holders (institutions)3.27%
  • Foreign holders (individuals)0.01%
  • Individuals and others48.69%

Major shareholders

RankShareholderShareholding ratioShares held
1 八木通商株式会社 24.49% 1,103,000
2 ムーンバット持株共栄会 6.18% 278,000
3 株式会社三井住友銀行 4.97% 224,000
4 岡本綠 3.89% 175,000
5 ムーンバット役員持株会 3.87% 174,000
6 株式会社京都銀行 3.77% 170,000
7 日本生命保険相互会社 3.56% 160,000
8 株式会社ニード 2.89% 130,000
9 フシアインベストメント リミテッド（常任代理人 福島貴士） 2.31% 104,000
10 西井 賢治 2.22% 100,000
11 京都中央信用金庫 2.22% 100,000

Revenue scale in the same industry

MOONBAT

Source Annual securities reports of each company

Wholesale Trade: 330 companies · revenue · largest first・each company’s latest fiscal year・Consolidated・Disclosed

  • 1 MitsubishiFY Mar 2026 ¥18.9T
  • 2 ITOCHUFY Mar 2026 ¥14.8T
  • 3 MITSUI &FY Mar 2026 ¥14.0T
  • … 282 companies
  • 286 CHARLEFY Mar 2026 ¥12.9B
  • 287 BRUNOFY Jun 2026 ¥12.9B
  • 288 MOONBATThis companyFY Mar 2026 ¥11.9B
  • 289 YAGAMIFY Apr 2026 ¥11.5B
  • 290 COSMO BIOFY Dec 2025 ¥10.8B
  • … 40 companies

Workforce information

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

127 Employees (parent only) Industry median 228
41.5 Average age Industry median 42.3
17.3 years Average length of service Industry median 13.8 years
¥6.10 million Average annual salary Industry median ¥6.79 million
People and organisation
56.0¥ million Sales per employee Industry median 101.7¥ million FY ending 3/2026 · consolidated / calculated
¥2.88 million Operating income per employee
28.8% Women in managerial positions
100.0% Share of female employees
Men 65
Women 74 Employees by gender
348 Average temporary staff

Administrative filings and published information

Workplace information filings

Filed 2025-11-27Disclosed

ItemValue
Employees 139
Share of board members who are women 0%

Audit and disclosure information

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

ItemValue
Audit firm 太陽有限責任監査法人
Audit fees (this year, total) ¥26.50 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) (28 items)

ItemValueConsolidated / Non-consolidated
Comprehensive income ¥0.7 billion Consolidated
Net cash provided by (used in) operating activities ¥0.3 billion Consolidated
Net sales ¥11.9 billion Consolidated
Net cash provided by (used in) investing activities ¥-0.2 billion Consolidated
Cash and cash equivalents ¥1.1 billion Consolidated
Net assets ¥5.9 billion Consolidated
Ordinary income (loss) ¥0.7 billion Consolidated
Total assets ¥9.9 billion Consolidated
Return on equity 10.1% Consolidated
Equity-to-asset ratio 58.9% Consolidated
Net income (loss) attributable to owners of parent ¥0.6 billion Consolidated
Net cash provided by (used in) financing activities ¥-0.4 billion Consolidated
Basic earnings (loss) per share 126.58 yen Consolidated
Net assets per share 1,298.03 yen Consolidated
Dividend per share 61 yen Parent only
Net sales ¥10.7 billion Parent only
Net income (loss) ¥0.6 billion Parent only
Total number of issued shares (common stock) 4,774,719 shares Parent only
Net assets ¥5.6 billion Parent only
Ordinary income (loss) ¥0.6 billion Parent only
Total assets ¥9.6 billion Parent only
Return on equity 10.4% Parent only
Equity-to-asset ratio 58.1% Parent only
Capital stock ¥1.0 billion Parent only
Payout ratio 48.9% Parent only
Interim dividend per share 20 yen Parent only
Basic earnings (loss) per share 124.78 yen Parent only
Net assets per share 1,239.72 yen Parent only

Employees (7 items)

ItemValueConsolidated / Non-consolidated
Number of employees 213 people Consolidated
Number of employees 213 people Consolidated
Average length of service (years) 17.3 years Parent only
Average annual salary ¥6.10 million Parent only
Average age (years) 41.5 years old Parent only
Number of employees 127 people Parent only
Number of employees 127 people Parent only

Other disclosed items (12 items)

ItemValueConsolidated / Non-consolidated
Net sales to external customers ¥11.9 billion Consolidated
Average number of temporary employees 348 people Consolidated
Average number of temporary employees 348 people Consolidated
Increase in property plant and equipment and intangible assets ¥0.2 billion Consolidated
Write-downs of inventories ¥26.65 million Consolidated
Depreciation ¥0.2 billion Consolidated
Number of consolidated subsidiaries 7 companies Consolidated
Average number of temporary employees 18 people Parent only
Average number of temporary employees 18 people Parent only
Total return on the share price index 175.0% Parent only
Write-downs of inventories ¥26.65 million Parent only
Ratio of female employees in managerial positions 28.8% Parent only

Shares (14 items)

ItemValueConsolidated / Non-consolidated
Number of shares held 2,720,000 shares Consolidated
Total number of shares held treasury shares etc 267,400 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 9 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
Number of shares 4,774,719 shares Consolidated
Shareholding ratio treasury shares etc 5.6% Consolidated
Shareholding ratio 60.4% Consolidated
Number of shares held in own name treasury shares etc 267,400 shares Consolidated
Number of voting rights 44,826 units Consolidated
Carrying amount on the balance sheet ¥44.99 million Consolidated
Carrying amount on the balance sheet ¥0.4 billion Consolidated
Number of issues 8 issues Consolidated
Number of issues 11 issues Consolidated
Total shareholder return 290.9% Parent only

Audit (2 items)

ItemValueConsolidated / Non-consolidated
Fees for audit and attestation services - reporting company ¥26.50 million Consolidated
Fees for audit and attestation services - total ¥26.50 million Consolidated

Accounts unique to this company (8 items)

ItemValueConsolidated / Non-consolidated
Revenue ¥0.2 billion Consolidated
Revenue ¥0.3 billion Consolidated
Revenue ¥72.45 million Consolidated
Revenue ¥-0.1 billion Consolidated
Change in average annual salary from the previous year 4.6% Parent only
Revenue ¥0.2 billion Parent only
Revenue ¥0.3 billion Parent only
Revenue ¥0.8 billion Parent only

Balance sheet (134 items)

ItemValueConsolidated / Non-consolidated
Other ¥33.16 million Consolidated
Other ¥0.1 billion Consolidated
Other ¥81.40 million Consolidated
Other ¥0.1 billion Consolidated
Other ¥1.67 million Consolidated
Valuation difference on available-for-sale securities ¥0.1 billion Consolidated
Goodwill ¥35.34 million Consolidated
Goodwill ¥35.34 million Consolidated
Software ¥11.33 million Consolidated
Lease obligations ¥91.97 million Consolidated
Lease obligations ¥33.34 million Consolidated
Lease assets ¥31.54 million Consolidated
Lease assets, net ¥78.10 million Consolidated
Work in process ¥2.63 million Consolidated
Leasehold right ¥0.3 billion Consolidated
Retained earnings ¥1.9 billion Consolidated
Prepaid expenses ¥0.1 billion Consolidated
Advance payments trade ¥47.17 million Consolidated
Raw materials and supplies ¥60.21 million Consolidated
Notes receivable - trade ¥11.88 million Consolidated
Merchandise and finished goods ¥2.6 billion Consolidated
Non-current liabilities ¥0.4 billion Consolidated
Non-current assets ¥4.1 billion Consolidated
Land ¥1.7 billion Consolidated
Accounts receivable - trade ¥1.7 billion Consolidated
Tools, furniture and fixtures ¥77.56 million Consolidated
Buildings and structures, net ¥0.7 billion Consolidated
Investments and other assets ¥1.2 billion Consolidated
Real estate for investment net ¥0.3 billion Consolidated
Investment securities ¥0.4 billion Consolidated
Notes and accounts payable - trade ¥0.4 billion Consolidated
Lease deposits ¥0.1 billion Consolidated
Property, plant and equipment ¥2.6 billion Consolidated
Income taxes payable ¥74.55 million Consolidated
Accrued consumption taxes ¥60.64 million Consolidated
Accrued expenses ¥0.1 billion Consolidated
Accounts payable - other ¥0.1 billion Consolidated
Shareholders' equity ¥5.6 billion Consolidated
Machinery, equipment and vehicles, net ¥0.57 million Consolidated
Current liabilities ¥3.6 billion Consolidated
Current assets ¥5.8 billion Consolidated
Accumulated depreciation ¥-0.1 billion Consolidated
Accumulated depreciation ¥-1.9 billion Consolidated
Foreign currency translation adjustment ¥68.27 million Consolidated
Intangible assets ¥0.3 billion Consolidated
Cash and cash equivalents ¥1.1 billion Consolidated
Cash and deposits ¥1.1 billion Consolidated
Short-term loans payable ¥2.1 billion Consolidated
Net assets ¥5.9 billion Consolidated
Net assets ¥5.9 billion Consolidated
Total assets ¥9.9 billion Consolidated
Total assets ¥9.9 billion Consolidated
Deferred gains or losses on hedges ¥9.84 million Consolidated
Deferred tax assets ¥0.1 billion Consolidated
Treasury stock ¥-0.2 billion Consolidated
Valuation and translation adjustments ¥0.2 billion Consolidated
Liabilities ¥4.1 billion Consolidated
Liabilities and net assets ¥9.9 billion Consolidated
Allowance for doubtful accounts ¥-28.20 million Consolidated
Allowance for doubtful accounts ¥-7.00 million Consolidated
Capital surplus ¥2.9 billion Consolidated
Capital stock ¥1.0 billion Consolidated
Provision for bonuses ¥0.1 billion Consolidated
Remeasurements of defined benefit plans ¥30.55 million Consolidated
Net defined benefit liability ¥0.3 billion Consolidated
Long-term loans receivable ¥0.73 million Consolidated
Electronically recorded obligations - operating ¥80.30 million Consolidated
Non-controlling interests ¥13.55 million Consolidated
Current portion of long-term loans payable ¥0.1 billion Consolidated
Other ¥36.10 million Parent only
Other ¥1.68 million Parent only
Other ¥32.61 million Parent only
Other ¥70.50 million Parent only
Valuation difference on available-for-sale securities ¥0.1 billion Parent only
Other capital surplus ¥2.6 billion Parent only
Software ¥16.61 million Parent only
Lease obligations ¥86.84 million Parent only
Lease obligations ¥23.32 million Parent only
Lease assets ¥31.54 million Parent only
Lease assets, net ¥66.94 million Parent only
Leasehold right ¥0.2 billion Parent only
Retained earnings ¥1.8 billion Parent only
Prepaid expenses ¥91.69 million Parent only
Advance payments trade ¥47.17 million Parent only
Notes receivable - trade ¥11.47 million Parent only
Merchandise ¥2.5 billion Parent only
Non-current liabilities ¥0.4 billion Parent only
Non-current assets ¥4.5 billion Parent only
Land ¥1.7 billion Parent only
Reserve for reduction entry1 ¥12.24 million Parent only
Accounts receivable - trade ¥1.6 billion Parent only
Tools, furniture and fixtures ¥75.92 million Parent only
Buildings, net ¥0.7 billion Parent only
Investments and other assets ¥1.7 billion Parent only
Real estate for investment net ¥0.4 billion Parent only
Investment securities ¥0.4 billion Parent only
Lease deposits ¥0.1 billion Parent only
Property, plant and equipment ¥2.5 billion Parent only
Income taxes payable ¥55.28 million Parent only
Accrued consumption taxes ¥27.73 million Parent only
Accrued expenses ¥63.02 million Parent only
Accounts payable - other ¥0.2 billion Parent only
Shareholders' equity ¥5.5 billion Parent only
Structures, net ¥0.36 million Parent only
Machinery and equipment, net ¥0.39 million Parent only
Current liabilities ¥3.6 billion Parent only
Current assets ¥5.2 billion Parent only
Intangible assets ¥0.3 billion Parent only
Cash and deposits ¥0.6 billion Parent only
Short-term loans payable ¥2.2 billion Parent only
Short term loans receivable net ¥0.1 billion Parent only
Claims provable in bankruptcy claims provable in rehabilitation and other ¥28.48 million Parent only
Net assets ¥5.6 billion Parent only
Net assets ¥5.6 billion Parent only
Total assets ¥9.6 billion Parent only
Deferred gains or losses on hedges ¥9.84 million Parent only
Deferred tax assets ¥0.1 billion Parent only
Retained earnings brought forward ¥1.7 billion Parent only
Treasury stock ¥-0.2 billion Parent only
Valuation and translation adjustments ¥0.1 billion Parent only
Liabilities ¥4.0 billion Parent only
Liabilities and net assets ¥9.6 billion Parent only
Accounts payable - trade ¥0.4 billion Parent only
Allowance for doubtful accounts ¥-27.89 million Parent only
Allowance for doubtful accounts ¥-7.00 million Parent only
Capital surplus ¥2.9 billion Parent only
Legal capital surplus ¥0.2 billion Parent only
Capital stock ¥1.0 billion Parent only
Provision for bonuses ¥96.00 million Parent only
Vehicles, net ¥0 Parent only
Provision for retirement benefits ¥0.3 billion Parent only
Shares of subsidiaries and associates ¥0.6 billion Parent only
Electronically recorded obligations - operating ¥0.1 billion Parent only
Current portion of long-term loans payable ¥0.1 billion Parent only

Statement of income (74 items)

ItemValueConsolidated / Non-consolidated
Other ¥8.70 million Consolidated
Other ¥6.89 million Consolidated
Other comprehensive income ¥77.53 million Consolidated
Valuation difference on available for sale securities net of tax ¥53.40 million Consolidated
Amortization of goodwill ¥11.78 million Consolidated
Cost of real estate rent ¥20.98 million Consolidated
Real estate rent ¥42.97 million Consolidated
Dividends from surplus ¥-0.3 billion Consolidated
Comprehensive income ¥0.7 billion Consolidated
Interest income ¥5.99 million Consolidated
Dividend income ¥8.02 million Consolidated
Operating income ¥0.6 billion Consolidated
Operating income ¥0.6 billion Consolidated
Non-operating income ¥0.1 billion Consolidated
Non-operating expenses ¥64.79 million Consolidated
Net cash provided by (used in) operating activities ¥0.3 billion Consolidated
Cost of sales ¥6.6 billion Consolidated
Gross profit (loss) ¥5.3 billion Consolidated
Net sales ¥11.9 billion Consolidated
Net sales ¥11.9 billion Consolidated
Net income ¥0.6 billion Consolidated
Net income ¥0.6 billion Consolidated
Net income (loss) ¥0.6 billion Consolidated
Directors compensations salaries and allowances ¥1.8 billion Consolidated
Loss on valuation of investment securities ¥10.84 million Consolidated
Net cash provided by (used in) investing activities ¥-0.2 billion Consolidated
Interest expenses ¥26.08 million Consolidated
Income taxes - current ¥0.1 billion Consolidated
Income taxes ¥0.1 billion Consolidated
Income taxes - deferred ¥-15.18 million Consolidated
Foreign exchange gains ¥61.98 million Consolidated
Foreign currency translation adjustment net of tax ¥12.21 million Consolidated
Effect of exchange rate change on cash and cash equivalents ¥11.49 million Consolidated
Net increase (decrease) in cash and cash equivalents ¥-0.2 billion Consolidated
Income (loss) before income taxes ¥0.7 billion Consolidated
Income (loss) before income taxes ¥0.7 billion Consolidated
Ordinary income ¥0.7 billion Consolidated
Deferred gains or losses on hedges net of tax ¥-5.54 million Consolidated
Purchase of treasury stock ¥-0.70 million Consolidated
Comprehensive income attributable to owners of parent ¥0.6 billion Consolidated
Net cash provided by (used in) financing activities ¥-0.4 billion Consolidated
Selling, general and administrative expenses ¥4.7 billion Consolidated
Provision of allowance for doubtful accounts ¥0.01 million Consolidated
Provision for bonuses ¥0.1 billion Consolidated
Remeasurements of defined benefit plans net of tax ¥17.45 million Consolidated
Retirement benefit expenses ¥35.05 million Consolidated
Comprehensive income attributable to non-controlling interests ¥3.94 million Consolidated
Net income (loss) attributable to non-controlling interests ¥3.92 million Consolidated
Other ¥0.1 billion Parent only
Other ¥43.78 million Parent only
Dividends from surplus ¥-0.3 billion Parent only
Interest and dividend income ¥55.02 million Parent only
Operating income ¥0.5 billion Parent only
Non-operating income ¥0.2 billion Parent only
Non-operating expenses ¥70.72 million Parent only
Cost of sales ¥6.2 billion Parent only
Gross profit (loss) ¥4.5 billion Parent only
Net sales ¥10.7 billion Parent only
Net income (loss) ¥0.6 billion Parent only
Net income (loss) ¥0.6 billion Parent only
Directors compensations salaries and allowances ¥0.8 billion Parent only
Interest expenses ¥26.94 million Parent only
Income taxes - current ¥80.48 million Parent only
Income taxes ¥69.95 million Parent only
Income taxes - deferred ¥-10.53 million Parent only
Depreciation ¥0.1 billion Parent only
Income (loss) before income taxes ¥0.6 billion Parent only
Ordinary income ¥0.6 billion Parent only
Purchase of treasury stock ¥-0.70 million Parent only
Selling, general and administrative expenses ¥3.9 billion Parent only
Provision of allowance for doubtful accounts ¥0.01 million Parent only
Rent expenses ¥0.3 billion Parent only
Provision for bonuses ¥96.00 million Parent only
Retirement benefit expenses ¥30.51 million Parent only

Statement of changes in equity (4 items)

ItemValueConsolidated / Non-consolidated
Total changes during the period ¥0.4 billion Consolidated
Net changes in items other than shareholders' equity ¥81.45 million Consolidated
Total changes during the period ¥0.4 billion Parent only
Net changes in items other than shareholders' equity ¥47.81 million Parent only

Statement of cash flows (29 items)

ItemValueConsolidated / Non-consolidated
Other ¥-10.04 million Consolidated
Other ¥-20.67 million Consolidated
Amortization of goodwill ¥11.78 million Consolidated
Repayments of lease obligations ¥-37.73 million Consolidated
Increase decrease in notes and accounts payable trade ¥-0.2 billion Consolidated
Interest expenses paid ¥-23.84 million Consolidated
Interest and dividends income received ¥14.00 million Consolidated
Decrease (increase) in advance payments to suppliers ¥3.23 million Consolidated
Interest and dividend income ¥-14.01 million Consolidated
Rent income ¥-42.97 million Consolidated
Decrease increase in notes and accounts receivable trade ¥-0.2 billion Consolidated
Subtotal ¥0.5 billion Consolidated
Proceeds from rental of real estate for investment ¥42.44 million Consolidated
Purchase of investment securities ¥-0.1 billion Consolidated
Valuation gains (losses) on investment securities ¥10.84 million Consolidated
Interest expenses ¥26.08 million Consolidated
Payments of leasehold and guarantee deposits ¥-0.65 million Consolidated
Purchase of property plant and equipment ¥-85.78 million Consolidated
Decrease in consumption taxes payable ¥-31.54 million Consolidated
Increase (decrease) in accounts payable-other ¥13.51 million Consolidated
Decrease (increase) in inventories ¥20.19 million Consolidated
Income taxes refund (paid) ¥-0.1 billion Consolidated
Depreciation ¥0.2 billion Consolidated
Decrease/increase in short-term loans payable ¥-0.1 billion Consolidated
Regarding purchase of treasury stock ¥-0.70 million Consolidated
Increase (decrease) in provision for bonuses ¥12.26 million Consolidated
Increase (decrease) in net defined benefit liability ¥8.05 million Consolidated
Dividends ¥-0.3 billion Consolidated
Repayment of long term loans payable ¥-23.27 million Consolidated
Basic indicators
ItemValueConsolidated / Non-consolidatedSource
Net cash provided by (used in) operating activities ¥0.3 billion ConsolidatedDisclosed
Dividend per share 61 Parent onlyDisclosed
Number of employees 213 ConsolidatedDisclosed
Net assets ¥5.9 billion ConsolidatedDisclosed
Net sales ¥11.9 billion ConsolidatedDisclosed
Operating income ¥0.6 billion ConsolidatedDisclosed
Ordinary income ¥0.7 billion ConsolidatedDisclosed
Net income ¥0.6 billion ConsolidatedDisclosed
Total assets ¥9.9 billion ConsolidatedDisclosed
Operating margin 5.1%ConsolidatedCalculated
Net margin 4.8%ConsolidatedCalculated
Sales per employee 56025972 yenConsolidatedCalculated
Total asset turnover 1.2 timesConsolidatedCalculated
Net assets to total assets 59.0%ConsolidatedCalculated
How to read the figures, and caveats

Terms

  • Consolidated: the parent company together with the subsidiaries it consolidates
  • Parent-only: the single company that filed the annual securities report
  • Calculated: a disclosed figure put through the formula shown
  • Not disclosed: no such value in the filing (not treated as zero)
  • Not retrieved: a value this page could not extract, including values in the filing that could not be matched. The same item may appear in another table
  • Segment: a business division the company uses in its disclosures
  • Industry median: the middle value among companies in the same industry that disclose the item
  • ★: position when every company is lined up by value (not a judgement of the company)See the formulas
  • Source: document name, period covered, filing date and where it was obtained
  • Tables scroll sideways

Key figures

  • Operating margin 5.1%　Operating income ÷ net sales 　＝ ¥0.6 billion ÷ ¥11.9 billion
    Operating income ÷ net sales. The denominator is Net sales (Consolidated, Japanese GAAP).
  • Net margin 4.8%　Net income ÷ net sales 　＝ ¥0.6 billion ÷ ¥11.9 billion
    Net income ÷ net sales. The denominator is Net sales (Consolidated, Japanese GAAP).
  • Sales per employee 56,025,972 yen　Sales or operating revenue ÷ employees 　＝ ¥11.9 billion ÷ 213 people
    Sales or operating revenue ÷ employees. The denominator is Number of employees (Consolidated, Japanese GAAP).
  • Total asset turnover 1.2 times　Sales or operating revenue ÷ total assets 　＝ ¥11.9 billion ÷ ¥9.9 billion
    Sales or operating revenue ÷ total assets. The denominator is Total assets (Consolidated, Japanese GAAP).
  • Net assets to total assets 59%　Net assets ÷ total assets 　＝ ¥5.9 billion ÷ ¥9.9 billion
    Net assets ÷ total assets. The denominator is Total assets (Consolidated, Japanese GAAP).

Company details

  • Representative　代表取締役・社長執行役員, gBizINFO
  • Consolidated subsidiaries　Annual Securities Report

Revenue and profit by business segment

  • Source: segment information, Annual Securities Report (Apr 2025 to Mar 2026) · Consolidated · Net sales to external customers · filed 2026-06-24
  • Share: against the total of Net sales to external customers disclosed by business (100%). Adjustments, corporate, eliminations and “other” left out as they are not businesses (so no match with company-wide Net sales to external customers). Margin: calculated against the Net sales to external customers on the same row“報告セグメント計” in the segment information of the annual securities report: ¥11.9 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 page

Amounts by account

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

Selling, general and administrative expenses

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

Finance

  • Net assets to total assets　Net assets ÷ total assets
  • Return on assets (ROA)　Net income ÷ total assets (consolidated)
  • Net assets per share　Consolidated
  • Free cash flow　Free cash flow: operating cash flow (cash generated by the business) plus investing cash flow (asset purchases, disposals and other investments), consolidated
  • Total assets　Consolidated
  • Goodwill (the part of the acquisition price above the net assets acquired)　1% of net assets (consolidated)

Capital allocation

  • ★: position when all companies are sorted by value and cut into fifths (a position, not a rating). The five items with ★: only where both numerator and denominator are available on a consolidated basisSee the formulas
  • Cash conversion　Net cash provided by (used in) operating activities ÷ operating income
  • Increase in working capital　(increase in trade receivables + increase in inventories) ÷ net sales (or operating revenue)。Trade receivables up ¥0.2 billion + inventories down ¥20.19 million, over net sales ¥11.9 billion
  • Property, plant and equipment purchases relative to depreciation　Purchase of property, plant and equipment ÷ depreciation。Purchase of property, plant and equipment ¥85.78 million, over depreciation ¥0.2 billion
  • Return to shareholders　(dividends paid + purchase of treasury stock) ÷ net cash provided by operating activities。Dividends paid ¥0.3 billion + purchase of treasury stock ¥0.70 million, over operating cash flow ¥0.3 billion
  • Investment securities to net assets　Investment securities ÷ net assets。Investment securities ¥0.4 billion, over net assets ¥5.9 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)

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)

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: 213 (a different scope, kept apart from the four above). 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
  • Women in managerial positions　Reporting company (parent only)
  • Share of female employees　gBizINFO, covering 正社員
  • Employees by gender　gBizINFO
  • 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 MOONBAT Co., Ltd. on EDINET, the FSA’s disclosure system (free to read)
Corporate number: 5130001019030 / 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