Ano Kaisha no Shikumi
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FRIENDLY

FRIENDLY CORPORATION

Company highlights

The largest holder on the register is 株式会社ジョイフル大分市三川新町１丁目１番45号, at 52.5%.

Key figures

Period Apr 2024 to Mar 2025Parent onlyJapanese GAAP

RevenueDisclosed ¥2.1B
Operating marginCalculated -1.9%
Net assets to total assetsCalculated -4.2%

Company profile

Securities code 8209 / EDINET code E03110 / Retail Trade / Fiscal year end March 31

大東市寺川３丁目１２番１号／Capital stock ¥50 million
Address, capital stock, fiscal year end and industry: the FSA’s EDINET code list.

Tables scroll sideways

Disclosed data

Source: Annual Securities Report (Apr 2024 to Mar 2025) · filed 2025-06-27

Profitability ★☆☆☆☆position among all companies -1.9%
Growth (revenue, 4-year average) ★★☆☆☆position among all companies 2.7%
Capital efficiency ★☆☆☆☆position among all companies -27.8%

Business activities and revenue composition

Revenue and profit by business segment

Disclosed segments (business divisions used in reporting): one

Revenue and profit

FRIENDLY

Period Apr 2024 to Mar 2025Source Annual securities reports

Net sales and operating revenue ¥2.1B　100% Cost of sales ¥0.5B　23% Selling, general and administrative expenses ¥1.7B　79% Operating income ¥-0.0B　2%
Amounts by account
GroupAccountAmountConsolidated / Non-consolidated
Selling, general and administrative expenses Depreciation ¥16.97 million Parent only
Profit by stage Gross profit (loss) ¥1.6 billion Parent only
Operating income ¥-39.56 million Parent only
Ordinary income ¥-28.31 million Parent only

FRIENDLY

Selling, general and administrative expenses

Period Apr 2024 to Mar 2025Source Annual securities reports

Depreciation ¥0.0 billion (1.0%)Other (not itemized) ¥1.6 billion (99.0%)99%¥1.7B
  • Depreciation　¥0.0 billion
  • Other (not itemized)　¥1.6 billion

Performance, financial position and capital allocation

Finance
-4.2% Net assets to total assets Industry median 45.6% FY ending 3/2025 · consolidated / calculated
¥-779.61 Net assets per share
¥1.0 billion Total assets

Long-term changes in performance

Period 2013 to 2025Disclosed

Revenue ×0.22 from 2013 to 2025

FRIENDLY

Long-term revenue, profit and asset trends

Period 2013 to 2025Source Annual securities reportsDisclosed

Mark on the chart
9 6 3 -1 2013 2015 2017 2019 2021 2023 2025 Net sales and operating revenue Ordinary income 2014　Ordinary income (loss) as a share of revenue -2.3 points 2015　Ordinary income (loss) as a share of revenue -3.8 points 2016　Ordinary income (loss) as a share of revenue +7.3 points, Ordinary income (loss) loss to profit 2017　Ordinary income (loss) as a share of revenue -2.3 points, Ordinary income (loss) profit to loss 2020　Ordinary income (loss) as a share of revenue -4.8 points 2021　Net sales year on year -71.9%, Ordinary income (loss) as a share of revenue -16.5 points 2022　Ordinary income (loss) as a share of revenue +17.6 points 2024　Ordinary income (loss) as a share of revenue +7.5 points, Ordinary income (loss) loss to profit 2025　Ordinary income (loss) profit to loss 2Latest value 2025 2¥ billion 9Highest in the period shown 2013 9¥ billion 2Lowest in the period shown 2022 2¥ billion ¥ billion

FRIENDLY

Recent performance trends

Source Annual securities reports

2 1 0 -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 2025Disclosed

Item20212022202320242025
Net sales ¥1.9B ¥1.7B ¥2.0B ¥2.1B ¥2.1B
Year on year (%) -71.9%◆ -7.8% +17.1% +1.1% +1.7%
Ordinary income (loss) -¥0.5B -¥0.1B -¥0.1B ¥0.0B -¥0.0B
Change from prior year 0.88x 0.25x 1.23x loss to profit◆ profit to loss◆
Ordinary income (loss) as a share of Net sales -24.2% -6.6% -6.9% 0.6% -1.3%
Change (percentage points) -16.5 points◆ +17.6 points◆ -0.3 points +7.5 points◆ -1.9 points

Fiscal periods marked for changes

Earlier fiscal periods (6)
  • 2014Ordinary income (loss) as a share of revenue -2.3 points
  • 2015Ordinary income (loss) as a share of revenue -3.8 points
  • 2016Ordinary income (loss) as a share of revenue +7.3 points, Ordinary income (loss) loss to profit
  • 2017Ordinary income (loss) as a share of revenue -2.3 points, Ordinary income (loss) profit to loss
  • 2020Ordinary income (loss) as a share of revenue -4.8 points
  • 2021Net sales year on year -71.9%, Ordinary income (loss) as a share of revenue -16.5 points
  • 2022Ordinary income (loss) as a share of revenue +17.6 points
  • 2024Ordinary income (loss) as a share of revenue +7.5 points, Ordinary income (loss) loss to profit
  • 2025Ordinary income (loss) profit to loss

FRIENDLY

Earnings and net assets per share over time

Unit yenSource Annual securities reports

-16 -41 -66 -91 4 years ago 3 years ago 2 years ago Last year This year Earnings per share yen -607 -665 -722 -780 4 years ago 3 years ago 2 years ago Last year This year Net assets per share yen

FRIENDLY

Return on equity over time

Unit %Source Annual securities reports

-13 -934 -1,855 -2,776 4 years ago 3 years ago 2 years ago Last year This year Return on equity (ROE, %)
Parent only indicators (14 items)
Item4 years ago3 years ago2 years agoLast yearThis year
Net sales ¥1.9 billion ¥1.7 billion ¥2.0 billion ¥2.1 billion ¥2.1 billion
Ordinary income (loss) ¥-0.5 billion ¥-0.1 billion ¥-0.1 billion ¥11.57 million ¥-28.31 million
Net income (loss) ¥-0.3 billion ¥-0.2 billion ¥-0.1 billion ¥-6.42 million ¥-85.33 million
Capital stock ¥0.1 billion ¥50.00 million ¥50.00 million ¥50.00 million ¥50.00 million
Net assets ¥-1.3 billion ¥0.2 billion ¥52.76 million ¥46.33 million ¥-40.18 million
Total assets ¥1.6 billion ¥1.2 billion ¥1.0 billion ¥0.9 billion ¥1.0 billion
Net assets per share -607.21 yen -667.01 yen -718.96 yen -735.24 yen -779.61 yen
Basic earnings (loss) per share -91.3 yen -59.78 yen -51.89 yen -16.28 yen -43.95 yen
Equity-to-asset ratio -82.0% 13.4% 5.4% 4.9% -4.2%
Return on equity Could not be retrieved Could not be retrieved -101.1% -13.0% -2,775.9%
Net cash provided by (used in) operating activities ¥-1.1 billion ¥-83.24 million ¥-65.51 million ¥-17.98 million ¥-29.64 million
Net cash provided by (used in) investing activities ¥0.8 billion ¥0.3 billion ¥26.30 million ¥-31.54 million ¥-0.1 billion
Net cash provided by (used in) financing activities ¥-93.05 million ¥-93.02 million ¥-93.08 million ¥-9,000 ¥0.1 billion
Cash and cash equivalents ¥0.2 billion ¥0.3 billion ¥0.1 billion ¥89.29 million ¥69.27 million

Shareholder composition

As of 2025-03-31Disclosed

Share ownership by holder category

3,386 Shareholders
1.15% Foreign holders (total) Industry median 3.60%
36.06% Individuals and others Industry median 50.90%

FRIENDLY

Unit %Source Annual securities reports

  • Financial institutions1.06%
  • Securities firms7.11%
  • Other corporations54.59%
  • Foreign holders (institutions)0.88%
  • Foreign holders (individuals)0.27%
  • Individuals and others36.06%

Major shareholders

RankShareholderShareholding ratioShares held
1 株式会社ジョイフル大分市三川新町１丁目１番45号 52.46% 1,496,000
2 ＧＭＯクリック証券株式会社 2.69% 76,000
3 株式会社ＳＢＩ証券株式会社 1.05% 29,000
4 株式会社日本カストディ銀行（信託口４） 0.93% 26,000
5 楽天証券株式会社 0.92% 26,000
6 株式会社きずな 0.8% 22,000
7 飯田 幸希 0.79% 22,000
8 吉江 克己 0.7% 20,000
9 近藤 健介 0.7% 20,000
10 上田八木短資株式会社 0.66% 18,000

Research and development expenses and capital expenditure

Source: R&D and capital expenditure sections, annual securities reports · 2 years (2021 to 2025)Disclosed

Not disclosed Research and development
¥0.1 billion Capital expenditure
Fiscal year Capital expenditure
FY ending 3/2025 ¥0.1 billion
FY ending 3/2021 ¥10.01 million

Revenue scale in the same industry

FRIENDLY

Source Annual securities reports of each company

Retail Trade: 343 companies · revenue · largest first・each company’s latest fiscal year・consolidated (parent-only where no consolidated figures)・Disclosed

Workforce information

Source: Annual Securities Report (Apr 2024 to Mar 2025)Parent-onlyDisclosed

14 Employees (parent only) Industry median 226
44.0 Average age Industry median 41.8
8.7 years Average length of service Industry median 10.9 years
¥5.33 million Average annual salary Industry median ¥5.46 million
People and organisation
150.2¥ million Sales per employee Industry median 59.6¥ million FY ending 3/2025 · parent company only / calculated
¥-2.83 million Operating income per employee
115.2% Wage gap between men and women
250 Average temporary staff

Administrative filings and published information

Workplace information filings

Filed 2026-07-23Disclosed

ItemValue
Employees 731
Childcare leave taken, men
Scope: 正社員		 0%
Childcare leave taken, women
Scope: 正社員		 0%

Greenhouse gas emissions

Reported to the government for fiscal 2023Disclosed

CategoryEmissions
特定事業所排出者3,828 t-CO2

Audit and disclosure information

Annual securities report, year ended 2025-03-31Disclosed

ItemValue
Audit firm 有限責任監査法人トーマツ
Audit fees (this year, filing company) ¥19.00 million
Non-audit fees (this year, total) Not applicable
Going concern note Cannot be determined
Accounting standard Japanese GAAP

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Books that cover companies in the same industry

This company: not covered in the books below

Cover of “Kaisha no Shikumi: Raising Prices” Same industry: Retail Trade “Kaisha no Shikumi: Raising Prices” Reads the filings of restaurant, clothing and household goods chains for how price increases relate to customer numbers. Retail Trade companies in this book: saizeriya, FOOD & LIFE COMPANIES, FAST RETAILING and others (6 in all) “Ano Kaisha no Shikumi” series, Vol.2 — Kindle and paperback Find it on Amazon → Cover of “Kaisha no Shikumi: Earning Beyond the Till” Same industry: Retail Trade “Kaisha no Shikumi: Earning Beyond the Till” Reads the filings of supermarkets, department stores and drugstores for money received under headings other than product sales, such as finance and rent. Retail Trade companies in this book: AEON, TSURUHA, Takashimaya and others (5 in all) “Ano Kaisha no Shikumi” series, Vol.5 — Kindle and paperback Find it on Amazon →

Sources and methodology

Retrieved disclosed figures

Accounts and values from the annual securities report, by section

Major management indicators (5 years) (14 items)

ItemValueConsolidated / Non-consolidated
Net cash provided by (used in) operating activities ¥-29.64 million Parent only
Net sales ¥2.1 billion Parent only
Net income (loss) ¥-85.33 million Parent only
Net cash provided by (used in) investing activities ¥-0.1 billion Parent only
Cash and cash equivalents ¥69.27 million Parent only
Net assets ¥-40.18 million Parent only
Ordinary income (loss) ¥-28.31 million Parent only
Total assets ¥1.0 billion Parent only
Return on equity -2,775.9% Parent only
Equity-to-asset ratio -4.2% Parent only
Net cash provided by (used in) financing activities ¥0.1 billion Parent only
Capital stock ¥50.00 million Parent only
Basic earnings (loss) per share -43.95 yen Parent only
Net assets per share -779.61 yen Parent only

Accounts unique to this company (7 items)

ItemValueConsolidated / Non-consolidated
Revenue 2,855,699 Parent only
Revenue 1 Parent only
Revenue 1 Parent only
Revenue ¥82.59 million Parent only
Revenue ¥0.6 billion Parent only
Revenue ¥0.3 billion Parent only
Revenue ¥0.3 billion Parent only

Employees (8 items)

ItemValueConsolidated / Non-consolidated
Wage gap between men and women (all employees) 115.2% Parent only
Average length of service (years) 8.7 years Parent only
Average annual salary ¥5.33 million Parent only
Average age (years) 44 years old Parent only
Number of employees 14 people Parent only
Number of employees 14 people Parent only
Wage gap between men and women (regular employees) 73.5% Parent only
Wage gap between men and women (non-regular employees) 139.9% Parent only

Other disclosed items (3 items)

ItemValueConsolidated / Non-consolidated
Average number of temporary employees 250 people Parent only
Average number of temporary employees 250 people Parent only
Total return on the share price index 189.5% Parent only

Shares (12 items)

ItemValueConsolidated / Non-consolidated
Number of shares held 1,759,000 shares Consolidated
Total number of shares held treasury shares etc 3,800 shares Consolidated
Number of voting rights held 17,597 units Consolidated
Number of shares 2,855,699 shares Consolidated
Shareholding ratio treasury shares etc 0.1% Consolidated
Shareholding ratio 61.7% Consolidated
Ratio of voting rights held 61.8% Consolidated
Number of shares held in own name treasury shares etc 3,800 shares Consolidated
Number of voting rights 28,469 units Consolidated
Carrying amount on the balance sheet ¥9.00 million Consolidated
Number of issues 2 issues Consolidated
Total shareholder return 20.1% Parent only

Property and facilities (1 items)

ItemValueConsolidated / Non-consolidated
Capital expenditures ¥0.1 billion Consolidated

Audit (1 items)

ItemValueConsolidated / Non-consolidated
Fees for audit and attestation services - reporting company ¥19.00 million Consolidated

Balance sheet (66 items)

ItemValueConsolidated / Non-consolidated
Other ¥0.02 million Parent only
Other capital surplus ¥0.2 billion Parent only
Software ¥4.99 million Parent only
Deferred tax liabilities for land revaluation ¥48.31 million Parent only
Retained earnings ¥-0.4 billion Parent only
Unearned revenue ¥2.16 million Parent only
Prepaid expenses ¥28.67 million Parent only
Merchandise ¥11.63 million Parent only
Non-current liabilities ¥0.6 billion Parent only
Non-current assets ¥0.9 billion Parent only
Land ¥0.4 billion Parent only
Revaluation reserve for land ¥89.95 million Parent only
Accounts receivable - trade ¥4.99 million Parent only
Tools, furniture and fixtures ¥0.5 billion Parent only
Tools, furniture and fixtures ¥31.39 million Parent only
Guarantee deposits ¥0.3 billion Parent only
Buildings ¥1.7 billion Parent only
Buildings, net ¥0.1 billion Parent only
Investments and other assets ¥0.3 billion Parent only
Investment securities ¥9.00 million Parent only
Property, plant and equipment ¥0.5 billion Parent only
Accounts receivable - other ¥1.13 million Parent only
Income taxes payable ¥14.94 million Parent only
Accrued consumption taxes ¥9.23 million Parent only
Accounts payable - other ¥0.1 billion Parent only
Shareholders' equity ¥-0.1 billion Parent only
Structures ¥0.2 billion Parent only
Structures, net ¥2.02 million Parent only
Machinery and equipment ¥5.90 million Parent only
Machinery and equipment, net ¥0 Parent only
Current liabilities ¥0.4 billion Parent only
Current assets ¥0.1 billion Parent only
Accumulated depreciation ¥-0.5 billion Parent only
Accumulated depreciation ¥-1.6 billion Parent only
Accumulated depreciation ¥-0.2 billion Parent only
Accumulated depreciation ¥-5.90 million Parent only
Accumulated depreciation ¥-0.37 million Parent only
Intangible assets ¥4.99 million Parent only
Cash and cash equivalents ¥69.27 million Parent only
Cash and deposits ¥69.27 million Parent only
Short-term loans payable ¥0.1 billion Parent only
Net assets ¥-40.18 million Parent only
Net assets ¥-40.18 million Parent only
Total assets ¥1.0 billion Parent only
Retained earnings brought forward ¥-0.4 billion Parent only
Treasury stock ¥-14.45 million Parent only
Valuation and translation adjustments ¥89.95 million Parent only
Liabilities ¥1.0 billion Parent only
Liabilities and net assets ¥1.0 billion Parent only
Supplies ¥0.34 million Parent only
Accounts payable - trade ¥45.34 million Parent only
Allowance for doubtful accounts ¥-0.57 million Parent only
Capital surplus ¥0.2 billion Parent only
Legal capital surplus ¥12.50 million Parent only
Capital stock ¥50.00 million Parent only
Asset retirement obligations ¥0.1 billion Parent only
Provision for bonuses ¥3.79 million Parent only
Vehicle and delivery equipment ¥0.37 million Parent only
Vehicles, net ¥0 Parent only
Provision for retirement benefits ¥2.60 million Parent only
Long-term prepaid expenses ¥2.38 million Parent only
Long-term loans receivable ¥13.22 million Parent only
Long-term deposits received ¥11.99 million Parent only
Long term loans payable to subsidiaries and affiliates ¥0.4 billion Parent only
Deposits received ¥6.31 million Parent only
Current portion of long term loans payable to subsidiaries and affiliates ¥93.00 million Parent only

Statement of income (36 items)

ItemValueConsolidated / Non-consolidated
Interest income ¥0.36 million Parent only
Rental income ¥25.92 million Parent only
Commission fee ¥3.07 million Parent only
Total ¥0.5 billion Parent only
Merchandize sales ¥2.1 billion Parent only
Ending goods ¥11.63 million Parent only
Beginning goods ¥9.27 million Parent only
Operating income ¥-39.56 million Parent only
Non-operating income ¥39.73 million Parent only
Non-operating expenses ¥28.48 million Parent only
Net cash provided by (used in) operating activities ¥-29.64 million Parent only
Cost of sales ¥0.5 billion Parent only
Gross profit (loss) ¥1.6 billion Parent only
Net sales ¥2.1 billion Parent only
Cost of purchased goods ¥0.5 billion Parent only
Net income (loss) ¥-85.33 million Parent only
Net income (loss) ¥-85.33 million Parent only
Net cash provided by (used in) investing activities ¥-0.1 billion Parent only
Interest expenses ¥3.06 million Parent only
Income taxes - current ¥14.94 million Parent only
Income taxes ¥14.94 million Parent only
Depreciation ¥16.97 million Parent only
Impairment loss ¥42.08 million Parent only
Extraordinary loss ¥42.08 million Parent only
Net increase (decrease) in cash and cash equivalents ¥-20.02 million Parent only
Income (loss) before income taxes ¥-70.39 million Parent only
Income (loss) before income taxes ¥-70.39 million Parent only
Ordinary income ¥-28.31 million Parent only
Purchase of treasury stock ¥-9,000 Parent only
Rental ¥9.45 million Parent only
Rent expenses on facilities ¥9.02 million Parent only
Net cash provided by (used in) financing activities ¥0.1 billion Parent only
Selling, general and administrative expenses ¥1.7 billion Parent only
Rent expenses ¥15.76 million Parent only
Miscellaneous income ¥0.92 million Parent only
Other ¥0.64 million Parent only

Statement of changes in equity (2 items)

ItemValueConsolidated / Non-consolidated
Total changes during the period ¥-86.51 million Parent only
Net changes in items other than shareholders' equity ¥-1.18 million Parent only

Statement of cash flows (25 items)

ItemValueConsolidated / Non-consolidated
Other proceeds ¥39.37 million Parent only
Other (profit) loss ¥-13.95 million Parent only
Other payments ¥-25.42 million Parent only
Increase (decrease) in other liabilities ¥1.50 million Parent only
Decrease (increase) in other assets ¥0.98 million Parent only
Increase decrease in notes and accounts payable trade ¥4.91 million Parent only
Interest expenses paid ¥-3.06 million Parent only
Interest and dividends income received ¥4,000 Parent only
Interest and dividend income ¥-0.36 million Parent only
Decrease increase in notes and accounts receivable trade ¥-4.09 million Parent only
Subtotal ¥-25.73 million Parent only
Interest expenses ¥3.06 million Parent only
Purchase of property plant and equipment and intangible assets ¥-0.1 billion Parent only
Decrease in consumption taxes payable ¥-14.22 million Parent only
Increase (decrease) in accounts payable-other ¥7.04 million Parent only
Decrease (increase) in inventories ¥-2.51 million Parent only
Income taxes paid ¥-14.80 million Parent only
Depreciation ¥18.89 million Parent only
Impairment loss ¥42.08 million Parent only
Net increase (decrease) in short-term borrowings ¥0.1 billion Parent only
Regarding purchase of treasury stock ¥-9,000 Parent only
Collection of loans receivable ¥6.66 million Parent only
Increase (decrease) in allowance for doubtful accounts ¥-0.02 million Parent only
Increase (decrease) in provision for bonuses ¥0.61 million Parent only
Accrued pension cost ¥0.74 million Parent only
Basic indicators
ItemValueConsolidated / Non-consolidatedSource
Net cash provided by (used in) operating activities ¥-29.64 million Parent onlyDisclosed
Number of employees 14 Parent onlyDisclosed
Net assets ¥-40.18 million Parent onlyDisclosed
Net sales ¥2.1 billion Parent onlyDisclosed
Operating income ¥-39.56 million Parent onlyDisclosed
Ordinary income ¥-28.31 million Parent onlyDisclosed
Total assets ¥1.0 billion Parent onlyDisclosed
Operating margin -1.9%Parent onlyCalculated
Net margin Not disclosedNot applicableNot calculated (a required value is not disclosed)
Sales per employee 150226143 yenParent onlyCalculated
Total asset turnover 2.17 timesParent onlyCalculated
Net assets to total assets -4.2%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 -1.9%　Operating income ÷ net sales 　＝ ¥-39.56 million ÷ ¥2.1 billion
    Operating income ÷ net sales. The denominator is Net sales (Parent only, Japanese GAAP).
  • Sales per employee 150,226,143 yen　Sales or operating revenue ÷ employees 　＝ ¥2.1 billion ÷ 14 people
    Sales or operating revenue ÷ employees. The denominator is Number of employees (Parent only, Japanese GAAP).
  • Total asset turnover 2.17 times　Sales or operating revenue ÷ total assets 　＝ ¥2.1 billion ÷ ¥1.0 billion
    Sales or operating revenue ÷ total assets. The denominator is Total assets (Parent only, Japanese GAAP).
  • Net assets to total assets -4.2%　Net assets ÷ total assets 　＝ ¥-40.18 million ÷ ¥1.0 billion
    Net assets ÷ total assets. The denominator is Total assets (Parent only, Japanese GAAP).

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

Long-term changes in performance

  • Revenue　Disclosed value for 2025 ÷ 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 Retail 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 Retail 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
  • 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

Greenhouse gas emissions

  • Source: processed from the Ministry of the Environment’s greenhouse gas calculation, reporting and disclosure system (EEGS). Companies required to report only Ministry of the Environment (EEGS)

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 FRIENDLY CORPORATION on EDINET, the FSA’s disclosure system (free to read)
Corporate number: 9122001015873 / 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