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シーユーシー

株式会社シーユーシー

Company highlights

The largest segment by revenue is 医療機関, at 31.1% of the total.

Key figures

Period Apr 2025 to Mar 2026ConsolidatedIFRS

RevenueDisclosed ¥54.4B
Operating marginCalculated 10.6%
Net assets to total assetsCalculated 34.7%

Company profile

Securities code 9158 / EDINET code E37214 / Services / Fiscal year end March 31

港区芝浦三丁目１番１号／Capital stock ¥1,063 million
Address, capital stock, fiscal year end and industry: the FSA’s EDINET code list.

Company details
濵口 慶太 Representative
8/8/2014 Date of incorporation

Tables scroll sideways

Disclosed data

Source: Annual Securities Report (Apr 2025 to Mar 2026) · filed 2026-06-25

Profitability ★★★★☆position among all companies 10.6%
Growth (revenue, 4-year average) ★★★★☆position among all companies 11.4%
Capital efficiency ★★★☆☆position among all companies 9.0%

Business activities and revenue composition

シーユーシー

Revenue and profit by business segment

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

医療機関医療機関 Sales 31.1% 31% ホスピスホスピス Sales 30.8% 31% 居宅訪問看護居宅訪問看護 Sales 23.9% 24% メディカルケアレジデン…メディカルケアレジデンス Sales 14.2% 14%
BusinessNet sales to external customers Operating income
This yearShareLast year This yearMarginLast year
医療機関 ¥16.8 billion 31.1% ¥17.3 billion ¥4.6 billion 27.0% ¥3.6 billion
ホスピス ¥16.7 billion 30.8% ¥13.8 billion ¥1.0 billion 5.9% ¥1.0 billion
居宅訪問看護 ¥12.9 billion 23.9% ¥12.3 billion ¥1.4 billion 10.9% ¥1.2 billion
メディカルケアレジデンス ¥7.7 billion 14.2% ¥3.6 billion ¥-0.3 billion -3.4% ¥0.3 billion
Total of the businesses ¥54.2 billion100.0%

Revenue and profit

Amounts by account
GroupAccountAmountConsolidated / Non-consolidated
Selling, general and administrative expenses Selling general and administrative expenses IFRS ¥21.8 billion Consolidated
Employee benefit expenses sgaifrs ¥6.9 billion Consolidated
Depreciation and amortization ¥4.9 billion Consolidated
Other ¥3.1 billion Consolidated
Commission fees ¥2.8 billion Consolidated
Personnel expenses ¥2.2 billion Parent only
Traveling expenses and transportation expenses ¥1.0 billion Consolidated
Taxes and dues ¥0.9 billion Consolidated
Business consignment expenses ¥0.4 billion Parent only
Traveling and transportation expenses ¥0.3 billion Parent only
Rents ¥0.3 billion Parent only
Share-based payment expenses ¥0.2 billion Parent only
Fee expenses ¥0.1 billion Parent only
Depreciation ¥0.1 billion Parent only
Recruiting expenses ¥96.00 million Parent only
Supplies expenses ¥55.00 million Parent only
Communication expenses ¥36.00 million Parent only
Training expenses ¥23.00 million Parent only
Entertainment expenses ¥23.00 million Parent only
Profit by stage Gross profit (loss) ¥6.1 billion Parent only
Operating income ¥5.8 billion Consolidated
Net income ¥2.9 billion Consolidated
Ordinary income ¥1.3 billion Parent only

シーユーシー

Selling, general and administrative expenses

Period Apr 2025 to Mar 2026Source Annual securities reports

Selling general and administrative expenses IFRS ¥21.8 billion (52.4%)52%Employee benefit expenses sgaifrs ¥6.9 billion (16.5%)17%Depreciation and amortization ¥4.9 billion (11.7%)12%Other ¥3.1 billion (7.4%)7%Commission fees ¥2.8 billion (6.7%)7%Personnel expenses ¥2.2 billion (5.3%)¥41.6B
  • Selling general and administrative expenses IFRS　¥21.8 billion
  • Employee benefit expenses sgaifrs　¥6.9 billion
  • Depreciation and amortization　¥4.9 billion
  • Other　¥3.1 billion
  • Commission fees　¥2.8 billion
  • Personnel expenses　¥2.2 billion

Performance, financial position and capital allocation

Finance
34.7% Net assets to total assets Industry median 55.2% FY ending 3/2026 · consolidated / calculated
2.9% Return on assets (ROA)
¥822.07 Net assets per share
¥2.3 billion Free cash flow
¥97.9 billion Total assets
¥14.7 billion Goodwill (the part of the acquisition price above the net assets acquired)
Capital allocation
99.0% Cash conversion Industry median 106.7% FY ending 3/2026 · consolidated / calculated
0.5% Increase in working capital ★★★☆☆ position among all companies FY ending 3/2026 · consolidated / calculated

Recent performance trends

Year-on-year comparison

Period 2022 to 2026Disclosed

Item20222023202420252026
Revenue (IFRS) ¥35.3B ¥35.2B ¥33.0B ¥47.0B ¥54.4B
Year on year (%) Could not be retrieved -0.3% -6.2% +42.4%◆ +15.5%
Profit (loss) before tax (IFRS) ¥3.6B ¥3.6B ¥4.1B ¥5.2B ¥5.1B
Change from prior year Could not be retrieved +0.3% +13.9% +26.8% -2.6%
Profit (loss) before tax (IFRS) as a share of Revenue (IFRS) 10.3% 10.3% 12.5% 11.2% 9.4%
Change (percentage points) Could not be retrieved +0.1 points +2.2 points◆ -1.4 points -1.7 points

Fiscal periods marked for changes

  • 2024Profit (loss) before tax (IFRS) as a share of revenue +2.2 points
  • 2025Revenue (IFRS) year on year +42.4%

シーユーシー

Earnings and net assets per share over time

Unit yenSource Annual securities reports

130 86 43 0 4 years ago 3 years ago 2 years ago Last year This year Earnings per share yen 1,139 760 380 0 4 years ago 3 years ago 2 years ago Last year This year Net assets per share yen
Consolidated indicators (15 items)
Item4 years ago3 years ago2 years agoLast yearThis year
Revenue (IFRS) ¥35.3 billion ¥35.2 billion ¥33.0 billion ¥47.0 billion ¥54.4 billion
Profit (loss) before tax (IFRS) ¥3.6 billion ¥3.6 billion ¥4.1 billion ¥5.2 billion ¥5.1 billion
Profit (loss) attributable to owners of parent (IFRS) ¥2.7 billion ¥2.4 billion ¥2.6 billion ¥3.1 billion ¥2.9 billion
Comprehensive income attributable to owners of parent (IFRS) ¥4.7 billion ¥2.0 billion ¥2.5 billion ¥2.2 billion ¥3.6 billion
Equity attributable to owners of parent (IFRS) ¥9.5 billion ¥11.7 billion ¥27.3 billion ¥29.7 billion ¥33.4 billion
Total assets (IFRS) ¥34.5 billion ¥39.8 billion ¥62.8 billion ¥85.2 billion ¥97.9 billion
Equity attributable to owners of parent per share (IFRS) 453.12 yen 533.1 yen 931.79 yen 1,012.38 yen 1,139.32 yen
Basic earnings (loss) per share (IFRS) 129.68 yen 113.9 yen 93.99 yen 106.81 yen 97.35 yen
Diluted earnings (loss) per share (IFRS) 129.68 yen 113.9 yen 93.99 yen 106.81 yen 97.35 yen
Ratio of equity attributable to owners of parent (IFRS) 27.4% 29.4% 43.5% 34.8% 34.1%
Return on equity attributable to owners of parent (IFRS) 38.1% 22.9% 13.3% 11.0% 9.0%
Net cash provided by (used in) operating activities (IFRS) ¥6.6 billion ¥2.4 billion ¥4.2 billion ¥2.5 billion ¥5.7 billion
Net cash provided by (used in) investing activities (IFRS) ¥-1.5 billion ¥-6.7 billion ¥-14.7 billion ¥4.5 billion ¥-3.4 billion
Net cash provided by (used in) financing activities (IFRS) ¥-4.4 billion ¥4.0 billion ¥14.4 billion ¥-7.6 billion ¥6.0 billion
Cash and cash equivalents (IFRS) ¥4.4 billion ¥4.1 billion ¥8.3 billion ¥7.5 billion ¥15.8 billion
Parent only indicators (11 items)
Item4 years ago3 years ago2 years agoLast yearThis year
Net sales ¥15.4 billion ¥14.3 billion ¥7.8 billion ¥7.9 billion ¥7.4 billion
Ordinary income (loss) ¥2.4 billion ¥1.8 billion ¥1.9 billion ¥2.0 billion ¥1.3 billion
Net income (loss) ¥1.7 billion ¥1.3 billion ¥1.3 billion ¥1.4 billion ¥0.9 billion
Capital stock ¥1.1 billion ¥1.1 billion ¥7.7 billion ¥7.7 billion ¥7.7 billion
Total number of issued shares (common stock) 104,352 shares 113,152 shares 29,990,400 shares 29,990,400 shares 29,990,400 shares
Net assets ¥7.4 billion ¥8.1 billion ¥22.3 billion ¥23.5 billion ¥24.4 billion
Total assets ¥23.9 billion ¥28.4 billion ¥45.5 billion ¥56.1 billion ¥65.8 billion
Net assets per share 335.57 yen 365.69 yen 759.3 yen 797.1 yen 822.07 yen
Basic earnings (loss) per share 78.53 yen 60.21 yen 46.01 yen 48.63 yen 32.38 yen
Equity-to-asset ratio 30.9% 28.4% 48.8% 41.6% 36.6%
Return on equity 30.6% 16.6% 8.4% 6.2% 4.0%

Shareholder composition

As of 2026-03-31Disclosed

Share ownership by holder category

2,949 Shareholders
16.57% Foreign holders (total) Industry median 3.64%
11.83% Individuals and others Industry median 52.53%

シーユーシー

Unit %Source Annual securities reports

  • Financial institutions6.68%
  • Securities firms2.20%
  • Other corporations62.72%
  • Foreign holders (institutions)16.55%
  • Foreign holders (individuals)0.02%
  • Individuals and others11.83%

Major shareholders

RankShareholderShareholding ratioShares held
1 エムスリー株式会社 63.45% 18,600,000
2 NATIONAL FINANCIAL SERVICES LLC（常任代理人 シティバンク エヌ・エイ東京支店） 6.21% 1,820,000
3 株式会社日本カストディ銀行（信託口） 3.28% 960,600
4 株式会社日本政策投資銀行 2.97% 870,400
5 BBH CO FOR ARCUS JAPAN VALUE FUND（常任代理人 株式会社三菱UFJ銀行） 2.79% 817,000
6 BNY GCM CLIENT ACCOUNT JPRD AC ISG (FE-AC)（常任代理人 株式会社三菱UFJ銀行） 1.7% 498,400
7 田邉 隆通 1.41% 414,000
8 BBH LUX/BROWN BROTHERS HARRIMAN（LUXEMBOURG）SCA CUSTODIAN FOR SMD－AM FUNDS－DSBI JAPAN EQUITY SMALL CAP ABSOLUTE VALUE（常任代理人 株式会社三井住友銀行） 1.31% 383,600
9 BNP PARIBAS LONDON BRANCH FOR PRIME BROKERAGE CLEARANCE ACC FOR THIRD PARTY（常任代理人 香港上海銀行 東京支店） 1.11% 325,000
10 UBS AG LONDON A/C IPB SEGREGATED CLIENT ACCOUNT（常任代理人 シティバンク エヌ・エイ東京支店） 1.03% 300,600

Research and development expenses and capital expenditure

Source: R&D and capital expenditure sections, annual securities reports · 1 years (FY 2026)Disclosed

Not disclosed Research and development
¥6.7 billion Capital expenditure 12.4% of revenue (industry median 2.3%)

Revenue scale in the same industry

シーユーシー

Source Annual securities reports of each company

Services: 671 companies · revenue · largest first・each company’s latest fiscal year・Consolidated・Disclosed

Workforce information

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

416 Employees (parent only) Industry median 130
39.7 Average age Industry median 38.8
3.5 years Average length of service Industry median 6.6 years
¥6.66 million Average annual salary Industry median ¥5.89 million
People and organisation
9.5¥ million Sales per employee Industry median 24.2¥ million FY ending 3/2026 · consolidated / calculated
¥1.01 million Operating income per employee
71.8% Wage gap between men and women
16.7% Women in managerial positions
Men 3.3 yrs
Women 3.2 yrs Average length of service by gender
Men 252
Women 164 Employees by gender
1,072 Average temporary staff

Administrative filings and published information

Workplace information filings

Filed 2026-08-27Disclosed

ItemValue
Employees 534
Average monthly overtime (statutory overtime plus work on statutory days off)
Scope: 正社員		 20.7 hours
Childcare leave taken, men
Scope: 正社員		 75%
Childcare leave taken, women
Scope: 正社員		 100%
Share of managers who are women 16.7%

Audit and disclosure information

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

ItemValue
Audit firm PwCJapan有限責任監査法人
Audit fees (this year, total) ¥62.00 million
Non-audit fees (this year, total) ¥0.00 million
Audit fees (this year, network firms) ¥0.2 billion
Going concern note Cannot be determined
Accounting standard IFRS

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) (26 items)

ItemValueConsolidated / Non-consolidated
Net cash provided by (used in) operating activities (IFRS) ¥5.7 billion Consolidated
Basic earnings (loss) per share (IFRS) 97.35 yen Consolidated
Revenue (IFRS) ¥54.4 billion Consolidated
Diluted earnings (loss) per share (IFRS) 97.35 yen Consolidated
Profit (loss) attributable to owners of parent (IFRS) ¥2.9 billion Consolidated
Comprehensive income attributable to owners of parent (IFRS) ¥3.6 billion Consolidated
Net cash provided by (used in) investing activities (IFRS) ¥-3.4 billion Consolidated
Cash and cash equivalents (IFRS) ¥15.8 billion Consolidated
Profit (loss) before tax (IFRS) ¥5.1 billion Consolidated
Total assets (IFRS) ¥97.9 billion Consolidated
Equity attributable to owners of parent (IFRS) ¥33.4 billion Consolidated
Return on equity attributable to owners of parent (IFRS) 9.0% Consolidated
Ratio of equity attributable to owners of parent (IFRS) 34.1% Consolidated
Net cash provided by (used in) financing activities (IFRS) ¥6.0 billion Consolidated
Equity attributable to owners of parent per share (IFRS) 1,139.32 yen Consolidated
Net sales ¥7.4 billion Parent only
Net income (loss) ¥0.9 billion Parent only
Total number of issued shares (common stock) 29,990,400 shares Parent only
Net assets ¥24.4 billion Parent only
Ordinary income (loss) ¥1.3 billion Parent only
Total assets ¥65.8 billion Parent only
Return on equity 4.0% Parent only
Equity-to-asset ratio 36.6% Parent only
Capital stock ¥7.7 billion Parent only
Basic earnings (loss) per share 32.38 yen Parent only
Net assets per share 822.07 yen Parent only

Employees (11 items)

ItemValueConsolidated / Non-consolidated
Number of employees 5,740 people Consolidated
Number of employees 5,740 people Consolidated
Wage gap between men and women (all employees) 71.8% Parent only
Average length of service (years) 3.5 years Parent only
Average annual salary ¥6.66 million Parent only
Average age (years) 39.7 years old Parent only
Number of employees 416 people Parent only
Number of employees 416 people Parent only
Number of employees 416 people Parent only
Wage gap between men and women (regular employees) 73.2% Parent only
Wage gap between men and women (non-regular employees) 122.9% Parent only

Other disclosed items (7 items)

ItemValueConsolidated / Non-consolidated
Average number of temporary employees 1,072 people Consolidated
Average number of temporary employees 1,072 people Consolidated
Average number of temporary employees 38 people Parent only
Average number of temporary employees 38 people Parent only
Average number of temporary employees 38 people Parent only
Rate of male employees taking childcare leave (regular employees) 75.0% Parent only
Ratio of female employees in managerial positions 16.7% Parent only

Property and facilities (1 items)

ItemValueConsolidated / Non-consolidated
Capital expenditures ¥6.7 billion Consolidated

Shares (11 items)

ItemValueConsolidated / Non-consolidated
Number of shares held 24,989,600 shares Consolidated
Total number of shares held treasury shares etc 675,000 shares Consolidated
Number of shares 29,990,400 shares Consolidated
Shareholding ratio treasury shares etc 2.2% Consolidated
Shareholding ratio 85.2% Consolidated
Number of shares held in own name treasury shares etc 675,000 shares Consolidated
Number of voting rights 293,091 units Consolidated
Carrying amount on the balance sheet ¥0.5 billion Consolidated
Carrying amount on the balance sheet ¥0.9 billion Consolidated
Number of issues 3 issues Consolidated
Number of issues 1 issues Consolidated

Audit (6 items)

ItemValueConsolidated / Non-consolidated
Fees for audit and attestation services - reporting company ¥62.00 million Consolidated
Fees for audit and attestation services - total ¥0.2 billion Consolidated
Fees for audit and attestation services - total ¥62.00 million Consolidated
Fees for audit and attestation services - consolidated subsidiaries ¥0.2 billion Consolidated
Fees for non-audit services - reporting company ¥0 Consolidated
Fees for non-audit services - total ¥0 Consolidated

Accounts unique to this company (25 items)

ItemValueConsolidated / Non-consolidated
Revenue ¥0.7 billion Consolidated
Revenue ¥40.00 million Consolidated
Revenue ¥-0.2 billion Consolidated
Revenue ¥0.2 billion Consolidated
Revenue ¥-0.4 billion Consolidated
Revenue ¥0.3 billion Consolidated
Revenue ¥0 Consolidated
Revenue ¥-6.6 billion Consolidated
Revenue ¥-18.00 million Consolidated
Revenue ¥38.00 million Consolidated
Revenue ¥21.8 billion Consolidated
Revenue ¥2.7 billion Consolidated
Revenue ¥-2.5 billion Consolidated
Revenue ¥-1.2 billion Consolidated
Revenue ¥19.3 billion Consolidated
Revenue ¥44.6 billion Consolidated
Revenue ¥7.6 billion Consolidated
Revenue ¥-3.7 billion Consolidated
Revenue ¥3.9 billion Consolidated
Revenue ¥1.3 billion Consolidated
Revenue ¥0.9 billion Consolidated
Revenue ¥0 Consolidated
Revenue ¥9.00 million Consolidated
Change in average annual salary from the previous year 3.5% Parent only
Revenue ¥43.00 million Parent only

Balance sheet (126 items)

ItemValueConsolidated / Non-consolidated
Other ¥1.6 billion Consolidated
Other ¥-0.5 billion Consolidated
Other ¥1.1 billion Consolidated
Other ¥-39.00 million Consolidated
Other ¥0.1 billion Consolidated
Other ¥77.00 million Consolidated
Other current liabilities clifrs ¥2.2 billion Consolidated
Other current assets caifrs ¥1.0 billion Consolidated
Other components of equity IFRS ¥1.6 billion Consolidated
Other financial liabilities ¥0.5 billion Consolidated
Other financial assets ¥62.00 million Consolidated
Other financial assets ¥3.0 billion Consolidated
Other non current liabilities nclifrs ¥0.9 billion Consolidated
Other non current assets ncaifrs ¥65.00 million Consolidated
Goodwill ¥14.7 billion Consolidated
Goodwill IFRS ¥14.7 billion Consolidated
Goodwill IFRS ¥14.7 billion Consolidated
Software ¥-0.1 billion Consolidated
Software ¥0.3 billion Consolidated
Software IFRS ¥0.2 billion Consolidated
Lease obligations ¥3.1 billion Consolidated
Lease obligations ¥17.1 billion Consolidated
Right-of-use assets, Acquisition cost (IFRS) ¥26.6 billion Consolidated
Right-of-use assets, Accumulated depreciation and impairment losses (IFRS) ¥-7.2 billion Consolidated
Right of use assets IFRS ¥19.3 billion Consolidated
Right of use assets IFRS ¥19.3 billion Consolidated
Borrowings ¥3.7 billion Consolidated
Borrowings ¥28.6 billion Consolidated
Retained earnings IFRS ¥16.3 billion Consolidated
Raw materials ¥38.00 million Consolidated
Merchandise ¥75.00 million Consolidated
Trade and other payables clifrs ¥3.6 billion Consolidated
Trade and other receivables caifrs ¥13.1 billion Consolidated
Land ¥2.5 billion Consolidated
Land IFRS ¥2.5 billion Consolidated
Contract liabilities ¥10.00 million Consolidated
Construction in progress ¥0.9 billion Consolidated
Construction in progress ¥-40.00 million Consolidated
Construction in progress IFRS ¥0.9 billion Consolidated
Investment property IFRS ¥1.6 billion Consolidated
Investment property IFRS ¥1.6 billion Consolidated
Property, plant and equipment ¥56.1 billion Consolidated
Property, plant and equipment ¥-11.5 billion Consolidated
Property plant and equipment IFRS ¥23.7 billion Consolidated
Income taxes payable ¥1.5 billion Consolidated
Inventories ¥0.1 billion Consolidated
Inventories ¥0.1 billion Consolidated
Total current liabilities IFRS ¥14.8 billion Consolidated
Current assets IFRS ¥30.1 billion Consolidated
Intangible assets accumulated amortization and impairment losses IFRS ¥-3.9 billion Consolidated
Intangible assets acquisition cost IFRS ¥8.0 billion Consolidated
Intangible assets IFRS ¥4.2 billion Consolidated
Intangible assets IFRS ¥4.2 billion Consolidated
Cash and cash equivalents (IFRS) ¥15.8 billion Consolidated
Cash and cash equivalents (IFRS) ¥15.8 billion Consolidated
Net assets ¥34.0 billion Consolidated
Net assets ¥34.0 billion Consolidated
Total assets ¥97.9 billion Consolidated
Deferred tax liabilities IFRS ¥1.7 billion Consolidated
Deferred tax assets IFRS ¥1.2 billion Consolidated
Treasury shares IFRS ¥-0 Consolidated
Equity attributable to owners of parent (IFRS) ¥33.4 billion Consolidated
Liabilities and equity IFRS ¥97.9 billion Consolidated
Liabilities IFRS ¥63.9 billion Consolidated
Capital surplus IFRS ¥7.8 billion Consolidated
Share capital IFRS ¥7.7 billion Consolidated
Net defined benefit liability ¥0.3 billion Consolidated
Non controlling interests IFRS ¥0.6 billion Consolidated
Non current labilities IFRS ¥49.1 billion Consolidated
Non current assets IFRS ¥67.8 billion Consolidated
Other ¥30.00 million Parent only
Other ¥0.6 billion Parent only
Other ¥0.3 billion Parent only
Other ¥1.00 million Parent only
Valuation difference on available-for-sale securities ¥0.4 billion Parent only
Other capital surplus ¥5.00 million Parent only
Software ¥41.00 million Parent only
Investments in leases ¥10.00 million Parent only
Lease obligations ¥10.00 million Parent only
Retained earnings ¥8.4 billion Parent only
Merchandise ¥29.00 million Parent only
Non-current liabilities ¥29.0 billion Parent only
Non-current assets ¥33.4 billion Parent only
Land ¥0.4 billion Parent only
Accounts receivable - trade ¥1.4 billion Parent only
Tools, furniture and fixtures ¥0.1 billion Parent only
Buildings ¥1.6 billion Parent only
Construction in progress ¥3.00 million Parent only
Investments and other assets ¥31.9 billion Parent only
Investment securities ¥1.4 billion Parent only
Lease and guarantee deposits ¥0.3 billion Parent only
Subscription rights to shares ¥0.3 billion Parent only
Property, plant and equipment ¥1.4 billion Parent only
Income taxes payable ¥0.1 billion Parent only
Accrued consumption taxes ¥55.00 million Parent only
Accrued expenses ¥0.2 billion Parent only
Accounts payable - other ¥0.3 billion Parent only
Shareholders' equity ¥23.7 billion Parent only
Structures ¥34.00 million Parent only
Current liabilities ¥12.4 billion Parent only
Current assets ¥32.4 billion Parent only
Accumulated depreciation ¥-0.8 billion Parent only
Intangible assets ¥41.00 million Parent only
Cash and deposits ¥7.9 billion Parent only
Short-term loans payable ¥7.5 billion Parent only
Short-term loans receivable with resale agreement ¥22.8 billion Parent only
Claims provable in bankruptcy claims provable in rehabilitation and other ¥0 Parent only
Net assets ¥24.4 billion Parent only
Net assets ¥24.4 billion Parent only
Total assets ¥65.8 billion Parent only
Deferred tax liabilities ¥97.00 million Parent only
Retained earnings brought forward ¥8.4 billion Parent only
Treasury stock ¥-19.00 million Parent only
Valuation and translation adjustments ¥0.4 billion Parent only
Liabilities ¥41.4 billion Parent only
Liabilities and net assets ¥65.8 billion Parent only
Allowance for doubtful accounts ¥-1.00 million Parent only
Capital surplus ¥7.7 billion Parent only
Legal capital surplus ¥7.7 billion Parent only
Capital stock ¥7.7 billion Parent only
Asset retirement obligations ¥0.2 billion Parent only
Long-term loans payable ¥28.7 billion Parent only
Long-term prepaid expenses ¥19.00 million Parent only
Long-term loans receivable ¥0.4 billion Parent only
Shares of subsidiaries and associates ¥29.8 billion Parent only
Current portion of long-term loans payable ¥3.7 billion Parent only

Statement of income (113 items)

ItemValueConsolidated / Non-consolidated
Other ¥0.2 billion Consolidated
Other ¥0.1 billion Consolidated
Other ¥3.3 billion Consolidated
Other ¥3.1 billion Consolidated
Other ¥2.00 million Consolidated
Net change in fair value of equity instruments designated as measured at fair value through other comprehensive income net of tax items that will not be reclassified to profit or loss ociifrs ¥-0.2 billion Consolidated
Other comprehensive income IFRS ¥0.9 billion Consolidated
Other comprehensive income IFRS ¥0.9 billion Consolidated
Other income IFRS ¥2.3 billion Consolidated
Other income IFRS ¥2.3 billion Consolidated
Other expenses IFRS ¥0.1 billion Consolidated
Other expenses IFRS ¥0.1 billion Consolidated
Financial liabilities measured at amortized cost ¥0.7 billion Consolidated
Financial assets measured at amortized cost ¥47.00 million Consolidated
Interest income IFRS ¥47.00 million Consolidated
Operating income ¥5.8 billion Consolidated
Operating income ¥5.8 billion Consolidated
Net cash provided by (used in) operating activities ¥5.7 billion Consolidated
Exchange differences on translation of foreign operations net of tax items that may be reclassified to profit or loss ociifrs ¥1.1 billion Consolidated
Basic earnings loss per share IFRS 97.35 yen Consolidated
Cost of sales IFRS ¥28.9 billion Consolidated
Cost of sales IFRS ¥28.9 billion Consolidated
Gross profit IFRS ¥25.4 billion Consolidated
Net sales ¥54.4 billion Consolidated
Net sales ¥54.4 billion Consolidated
Revenue from external customers IFRS ¥54.4 billion Consolidated
Disposal of subsidiaries ssifrs ¥-11.00 million Consolidated
Diluted earnings loss per share IFRS 97.35 yen Consolidated
Profit loss IFRS ¥2.7 billion Consolidated
Profit loss IFRS ¥2.7 billion Consolidated
Profit loss IFRS ¥2.7 billion Consolidated
Profit loss IFRS ¥2.7 billion Consolidated
Profit loss IFRS ¥2.7 billion Consolidated
Comprehensive income (IFRS) ¥3.6 billion Consolidated
Comprehensive income (IFRS) ¥3.6 billion Consolidated
Comprehensive income (IFRS) ¥3.6 billion Consolidated
Net income ¥2.9 billion Consolidated
Employee benefit expenses cosifrs ¥25.6 billion Consolidated
Employee benefit expenses sgaifrs ¥6.9 billion Consolidated
Total transactions with owners IFRS ¥0.1 billion Consolidated
Net cash provided by (used in) investing activities (IFRS) ¥-3.4 billion Consolidated
Interest expenses IFRS ¥0.7 billion Consolidated
Commission fees ¥2.8 billion Consolidated
Change in interests in subsidiaries ¥-50.00 million Consolidated
Traveling expenses and transportation expenses ¥1.0 billion Consolidated
Gain on sale of property plant and equipment IFRS ¥1.4 billion Consolidated
Change in fair value of contingent considerations income IFRS ¥0.2 billion Consolidated
Share-based payment transactions ¥0.2 billion Consolidated
Business consignment expenses ¥82.00 million Consolidated
Income tax expense IFRS ¥2.4 billion Consolidated
Depreciation and amortization ¥4.9 billion Consolidated
Depreciation and amortization ¥4.9 billion Consolidated
Foreign exchange gain IFRS ¥15.00 million Consolidated
Net increase decrease in cash and cash equivalents IFRS ¥8.3 billion Consolidated
Effect of exchange rate changes on cash and cash equivalents IFRS ¥58.00 million Consolidated
Remeasurements of defined benefit plans net of tax items that will not be reclassified to profit or loss ociifrs ¥27.00 million Consolidated
Taxes and dues ¥0.9 billion Consolidated
Total of items that will not be reclassified to profit or loss ociifrs ¥-0.2 billion Consolidated
Total of items that may be reclassified to profit or loss ociifrs ¥1.1 billion Consolidated
Profit loss before tax IFRS ¥5.1 billion Consolidated
Profit loss before tax IFRS ¥5.1 billion Consolidated
Profit loss before tax IFRS ¥5.1 billion Consolidated
Comprehensive income attributable to owners of parent IFRS ¥3.6 billion Consolidated
Net cash provided by (used in) financing activities (IFRS) ¥6.0 billion Consolidated
Selling general and administrative expenses IFRS ¥21.8 billion Consolidated
Selling general and administrative expenses IFRS ¥21.8 billion Consolidated
Finance income IFRS ¥62.00 million Consolidated
Finance income IFRS ¥62.00 million Consolidated
Finance income IFRS ¥62.00 million Consolidated
Finance costs IFRS ¥0.7 billion Consolidated
Finance costs IFRS ¥0.7 billion Consolidated
Finance costs IFRS ¥0.7 billion Consolidated
Miscellaneous income IFRS ¥0.4 billion Consolidated
Profit loss attributable to non controlling interests IFRS ¥-0.1 billion Consolidated
Comprehensive income attributable to non controlling interests IFRS ¥1.00 million Consolidated
Other ¥58.00 million Parent only
Other ¥0.1 billion Parent only
Other ¥87.00 million Parent only
Entertainment expenses ¥23.00 million Parent only
Personnel expenses ¥2.2 billion Parent only
Interest income ¥0.3 billion Parent only
Dividend income ¥41.00 million Parent only
Operating income ¥1.6 billion Parent only
Non-operating income ¥0.4 billion Parent only
Non-operating expenses ¥0.6 billion Parent only
Gain on Donated Fixed Assets ¥0.1 billion Parent only
Loss on retirement of non-current assets ¥0 Parent only
Rents ¥0.3 billion Parent only
Cost of sales ¥1.3 billion Parent only
Gross profit (loss) ¥6.1 billion Parent only
Net sales ¥7.4 billion Parent only
Net income (loss) ¥0.9 billion Parent only
Net income (loss) ¥0.9 billion Parent only
Recruiting expenses ¥96.00 million Parent only
Interest expenses ¥0.5 billion Parent only
Fee expenses ¥0.1 billion Parent only
Commission fees ¥0.5 billion Parent only
Traveling and transportation expenses ¥0.3 billion Parent only
Share-based payment expenses ¥0.2 billion Parent only
Business consignment expenses ¥0.4 billion Parent only
Income taxes - current ¥0.5 billion Parent only
Income taxes ¥0.5 billion Parent only
Income taxes - deferred ¥6.00 million Parent only
Supplies expenses ¥55.00 million Parent only
Depreciation ¥0.1 billion Parent only
Extraordinary income ¥0.1 billion Parent only
Extraordinary loss ¥0 Parent only
Training expenses ¥23.00 million Parent only
Taxes and dues ¥0.1 billion Parent only
Income (loss) before income taxes ¥1.4 billion Parent only
Ordinary income ¥1.3 billion Parent only
Selling, general and administrative expenses ¥4.6 billion Parent only
Communication expenses ¥36.00 million Parent only

Statement of cash flows (27 items)

ItemValueConsolidated / Non-consolidated
Other ¥26.00 million Consolidated
Other ¥0.2 billion Consolidated
Repayments of lease obligations ¥-3.0 billion Consolidated
Proceeds from sale of businesses inv cfifrs ¥33.00 million Consolidated
Interest paid ope cfifrs ¥-0.7 billion Consolidated
Interest and dividends received ope cfifrs ¥88.00 million Consolidated
Increase (decrease) in trade and other payables ¥-0.7 billion Consolidated
Decrease (increase) in trade and other receivables ¥-0.3 billion Consolidated
Loss (gain) on sales of fixed assets ¥-1.4 billion Consolidated
Loss on retirement of non-current assets ¥9.00 million Consolidated
Payments for acquisition of subsidiaries inv cfifrs ¥-0.6 billion Consolidated
Subtotal ¥8.4 billion Consolidated
Proceeds from sale of investment property inv cfifrs ¥3.4 billion Consolidated
Proceeds from collection of leasehold deposits and guarantee deposits inv cfifrs ¥29.00 million Consolidated
Payments for leasehold deposits and guarantee deposits inv cfifrs ¥-0.2 billion Consolidated
Proceeds from sale of property plant and equipment inv cfifrs ¥0.7 billion Consolidated
Decrease (increase) in inventories ¥52.00 million Consolidated
Income taxes refund (paid) ¥-2.1 billion Consolidated
Depreciation and amortization ¥4.9 billion Consolidated
Purchase of intangible assets inv cfifrs ¥-0.1 billion Consolidated
Payments for loans receivable inv cfifrs ¥-3.00 million Consolidated
Collection of loans receivable inv cfifrs ¥4.00 million Consolidated
Financial revenue ¥-33.00 million Consolidated
Financial expenses ¥0.7 billion Consolidated
Proceeds from long term borrowings fin cfifrs ¥11.7 billion Consolidated
Repayments of long term borrowings fin cfifrs ¥-2.8 billion Consolidated
Capital contribution from non controlling interests fin cfifrs ¥40.00 million Consolidated

Statement of changes in equity (2 items)

ItemValueConsolidated / Non-consolidated
Total changes during the period ¥0.9 billion Parent only
Net changes in items other than shareholders' equity ¥-58.00 million Parent only
Basic indicators
ItemValueConsolidated / Non-consolidatedSource
Net cash provided by (used in) operating activities ¥5.7 billion ConsolidatedDisclosed
Number of employees 5,740 ConsolidatedDisclosed
Net assets ¥34.0 billion ConsolidatedDisclosed
Net sales ¥54.4 billion ConsolidatedDisclosed
Operating income ¥5.8 billion ConsolidatedDisclosed
Ordinary income ¥1.3 billion Parent onlyDisclosed
Net income ¥2.9 billion ConsolidatedDisclosed
Total assets ¥97.9 billion ConsolidatedDisclosed
Operating margin 10.6%ConsolidatedCalculated
Net margin 5.3%ConsolidatedCalculated
Sales per employee 9469164 yenConsolidatedCalculated
Total asset turnover 0.55 timesConsolidatedCalculated
Net assets to total assets 34.7%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 10.6%　Operating income ÷ net sales 　＝ ¥5.8 billion ÷ ¥54.4 billion
    Operating income ÷ net sales. The denominator is Net sales (Consolidated, IFRS).
  • Net margin 5.3%　Net income ÷ net sales 　＝ ¥2.9 billion ÷ ¥54.4 billion
    Net income ÷ net sales. The denominator is Net sales (Consolidated, IFRS).
  • Sales per employee 9,469,164 yen　Sales or operating revenue ÷ employees 　＝ ¥54.4 billion ÷ 5,740 people
    Sales or operating revenue ÷ employees. The denominator is Number of employees (Consolidated, Japanese GAAP).
  • Total asset turnover 0.55 times　Sales or operating revenue ÷ total assets 　＝ ¥54.4 billion ÷ ¥97.9 billion
    Sales or operating revenue ÷ total assets. The denominator is Total assets (Consolidated, IFRS).
  • Net assets to total assets 34.7%　Net assets ÷ total assets 　＝ ¥34.0 billion ÷ ¥97.9 billion
    Net assets ÷ total assets. The denominator is Total assets (Consolidated, IFRS).

Company details

  • Representative　Representative Director, gBizINFO
  • Date of incorporation　gBizINFO · 12 years since incorporation

Revenue and profit by business segment

  • Source: segment information, Annual Securities Report (Apr 2025 to Mar 2026) · Consolidated · Net sales to external customers · filed 2026-06-25
  • 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: ¥54.2 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　Parent only
  • 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)　43% 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 ¥0.3 billion + inventories down ¥52.00 million, over net sales ¥54.4 billion

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

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 Services 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 Services that disclose the item (industries with at least 5 companies only).

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: 5,740 (a different scope, kept apart from the four above). Industry median: the middle value among companies in Services 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)
  • Average length of service by gender　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 株式会社シーユーシー on EDINET, the FSA’s disclosure system (free to read)
Corporate number: 9010401113614 / Accounting standard: IFRS

  • 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