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Emimen

Emimen Co., Ltd.

Company highlights

The largest segment by revenue is Senior life support service, at 82.7% of the total.

Key figures

Period Nov 2024 to Oct 2025ConsolidatedJapanese GAAP

RevenueDisclosed ¥1.9B
Operating marginCalculated 6.1%
Net assets to total assetsCalculated 59.0%

Company profile

Securities code 9237 / EDINET code E38969 / Services / Fiscal year end end of October

大阪市西区京町堀一丁目８番３３号／Capital stock ¥268 million
Address, capital stock, fiscal year end and industry: the FSA’s EDINET code list.

Company details
榎並 将志 Representative
1 Consolidated subsidiaries

Tables scroll sideways

Disclosed data

Source: Annual Securities Report (Nov 2024 to Oct 2025) · filed 2026-01-30

Profitability ★★★☆☆position among all companies 6.1%
Growth (revenue, 4-year average) ★★★★★position among all companies 38.6%
Capital efficiency ★★★★★position among all companies 30.3%

Business activities and revenue composition

Emimen

Revenue and profit by business segment

Period Nov 2024 to Oct 2025Source Annual securities reportsConsolidated・Disclosed

Senior life…Senior life support service Sales 82.7% 83% Senior home…Senior home consulting service Sales 17.3% 17%
BusinessNet sales to external customers Operating income
This yearShare This yearMargin
Senior life support service ¥1.5 billion 82.7% ¥-19.68 million -1.3%
Senior home consulting service ¥0.3 billion 17.3% ¥0.1 billion 41.5%
Total of the businesses ¥1.9 billion100.0%

Revenue and profit

Amounts by account
GroupAccountAmountConsolidated / Non-consolidated
Selling, general and administrative expenses Salaries and allowances ¥0.8 billion Consolidated
Commission fees ¥0.2 billion Consolidated
Provision for bonuses ¥58.99 million Consolidated
Retirement benefit expenses ¥7.60 million Consolidated
Provision for retirement benefits ¥7.60 million Parent only
Provision of allowance for doubtful accounts ¥-0.41 million Consolidated
Profit by stage Ordinary income ¥0.1 billion Consolidated
Operating income ¥0.1 billion Consolidated
Net income ¥89.67 million Consolidated

Emimen

Selling, general and administrative expenses

Period Nov 2024 to Oct 2025Source Annual securities reports

Salaries and allowances ¥0.8 billion (70.3%)70%Commission fees ¥0.2 billion (22.8%)23%Provision for bonuses ¥0.1 billion (5.5%)Retirement benefit expenses ¥0.0 billion (0.7%)Provision for retirement benefits ¥0.0 billion (0.7%)¥1.1B
  • Salaries and allowances　¥0.8 billion
  • Commission fees　¥0.2 billion
  • Provision for bonuses　¥0.1 billion
  • Retirement benefit expenses　¥0.0 billion
  • Provision for retirement benefits　¥0.0 billion

Performance, financial position and capital allocation

Finance
59.0% Net assets to total assets Industry median 55.2% FY ending 10/2025 · consolidated / calculated
6.5% Return on assets (ROA)
¥200.42 Net assets per share
¥-0.1 billion Free cash flow
¥1.4 billion Total assets
Capital allocation
163.2% Cash conversion Industry median 106.7% FY ending 10/2025 · consolidated / calculated
346.4% Property, plant and equipment purchases relative to depreciation ★★★★★ position among all companies FY ending 10/2025 · consolidated / calculated

Recent performance trends

Year-on-year comparison

Period 2021 to 2025Disclosed

Item20212022202320242025
Net sales Could not be retrieved Could not be retrieved Could not be retrieved Could not be retrieved ¥1.9B
Year on year (%) Could not be retrieved Could not be retrieved Could not be retrieved Could not be retrieved comparison basis not confirmed
Ordinary income (loss) -¥0.1B ¥0.0B ¥0.1B ¥0.2B ¥0.1B
Change from prior year Could not be retrieved loss to profit◆ +317.1% +118.4% comparison basis not confirmed
Ordinary income (loss) as a share of Net sales Could not be retrieved Could not be retrieved Could not be retrieved Could not be retrieved 6.2%
Change (percentage points) Could not be retrieved Could not be retrieved Could not be retrieved Could not be retrieved comparison basis not confirmed

Fiscal periods marked for changes

  • 2022Operating revenue year on year +41.8%, Ordinary income (loss) as a share of revenue +20.9 points, Ordinary income (loss) loss to profit
  • 2023Operating revenue year on year +33.6%, Ordinary income (loss) as a share of revenue +8.2 points
  • 2024Operating revenue year on year +59.9%, Ordinary income (loss) as a share of revenue +4.4 points
Consolidated indicators (15 items)
Item4 years ago3 years ago2 years agoLast yearThis year
Net sales Could not be retrieved Could not be retrieved Could not be retrieved Could not be retrieved ¥1.9 billion
Ordinary income (loss) Could not be retrieved Could not be retrieved Could not be retrieved Could not be retrieved ¥0.1 billion
Net income (loss) attributable to owners of parent Could not be retrieved Could not be retrieved Could not be retrieved Could not be retrieved ¥89.67 million
Comprehensive income Could not be retrieved Could not be retrieved Could not be retrieved Could not be retrieved ¥89.67 million
Net assets Could not be retrieved Could not be retrieved Could not be retrieved Could not be retrieved ¥0.8 billion
Total assets Could not be retrieved Could not be retrieved Could not be retrieved Could not be retrieved ¥1.4 billion
Net assets per share Could not be retrieved Could not be retrieved Could not be retrieved Could not be retrieved 200.42 yen
Basic earnings (loss) per share Could not be retrieved Could not be retrieved Could not be retrieved Could not be retrieved 22.12 yen
Diluted earnings per share Could not be retrieved Could not be retrieved Could not be retrieved Could not be retrieved 21.79 yen
Equity-to-asset ratio Could not be retrieved Could not be retrieved Could not be retrieved Could not be retrieved 59.0%
Return on equity Could not be retrieved Could not be retrieved Could not be retrieved Could not be retrieved 11.0%
Net cash provided by (used in) operating activities Could not be retrieved Could not be retrieved Could not be retrieved Could not be retrieved ¥76.77 million
Net cash provided by (used in) investing activities Could not be retrieved Could not be retrieved Could not be retrieved Could not be retrieved ¥-0.2 billion
Net cash provided by (used in) financing activities Could not be retrieved Could not be retrieved Could not be retrieved Could not be retrieved ¥13.96 million
Cash and cash equivalents Could not be retrieved Could not be retrieved Could not be retrieved Could not be retrieved ¥0.7 billion
Parent only indicators (16 items)
Item4 years ago3 years ago2 years agoLast yearThis year
Operating revenue ¥0.4 billion ¥0.6 billion ¥0.8 billion ¥1.3 billion ¥1.6 billion
Ordinary income (loss) ¥-73.45 million ¥23.47 million ¥97.89 million ¥0.2 billion ¥-19.89 million
Net income (loss) ¥-78.53 million ¥35.02 million ¥0.1 billion ¥0.2 billion ¥-1.14 million
Capital stock ¥69.96 million ¥69.96 million ¥0.2 billion ¥0.3 billion ¥0.3 billion
Total number of issued shares (common stock) 55,325 shares 55,325 shares 1,939,750 shares 2,025,190 shares 2,029,540 shares
Net assets ¥3.99 million ¥39.01 million ¥0.5 billion ¥0.7 billion ¥0.7 billion
Total assets ¥0.3 billion ¥0.3 billion ¥0.8 billion ¥1.1 billion ¥1.2 billion
Net assets per share 1.2 yen 11.75 yen 119.71 yen 177.92 yen 178.41 yen
Basic earnings (loss) per share -24.19 yen 10.55 yen 31.83 yen 44.64 yen -0.28 yen
Diluted earnings per share Could not be retrieved Could not be retrieved 31.19 yen 43.89 yen Could not be retrieved
Equity-to-asset ratio 1.5% 12.5% 58.9% 63.9% 62.8%
Return on equity Could not be retrieved 162.9% 42.1% 30.3% Could not be retrieved
Net cash provided by (used in) operating activities ¥-75.44 million ¥38.29 million ¥0.1 billion ¥0.2 billion Could not be retrieved
Net cash provided by (used in) investing activities ¥-6.58 million ¥-6.34 million ¥-9.36 million ¥-44.61 million Could not be retrieved
Net cash provided by (used in) financing activities ¥8.87 million ¥-30.39 million ¥0.3 billion ¥56.94 million Could not be retrieved
Cash and cash equivalents ¥0.2 billion ¥0.2 billion ¥0.6 billion ¥0.8 billion Could not be retrieved

Shareholder composition

As of 2025-10-31Disclosed

Share ownership by holder category

1,745 Shareholders
9.60% Foreign holders (total) Industry median 3.64%
71.00% Individuals and others Industry median 52.53%

Emimen

Unit %Source Annual securities reports

  • Financial institutions6.50%
  • Securities firms6.60%
  • Other corporations6.20%
  • Foreign holders (institutions)8.30%
  • Foreign holders (individuals)1.30%
  • Individuals and others71.00%

Major shareholders

RankShareholderShareholding ratioShares held
1 榎並 将志 39.93% 1,620,560
2 楽天証券株式会社 3.74% 151,800
3 金田 喜人 2.88% 116,800
4 ＧＯＬＤＭＡＮ ＳＡＣＨＳ ＩＮＴＥＲＮＡＴＩＯＮＡＬ （常任代理人 ゴールドマン・サックス証券株式会社） 2.54% 103,000
5 丸谷 和徳 2.46% 100,000
6 株式会社ＦＤＳ 2.25% 91,400
7 アクサ生命保険株式会社 2.22% 90,000
8 住友生命保険相互会社 2.22% 90,000
9 日本マスタートラスト信託銀行株式会社（信託口Ｔ６Ｋ１５７００１） 1.92% 78,000
10 ＮＯＭＵＲＡ ＰＢ ＮＯＭＩＮＥＥＳ ＬＩＭＩＴＥＤ ＯＭＮＩＢＵＳ－ＭＡＲＧＩＮ （ＣＡＳＨＰＢ）（常任代理人 野村證券株式会社） 1.77% 71,800

Research and development expenses and capital expenditure

Source: R&D and capital expenditure sections, annual securities reports · 1 years (FY 2025)Disclosed

Not disclosed Research and development
¥58.31 million Capital expenditure 3.1% of revenue (industry median 2.3%)

Research and development expenses and capital expenditure by segment (FY ending 10/2025)

Segment Capital expenditure
Senior life support service ¥40.62 million
Senior home consulting service ¥17.70 million

Revenue scale in the same industry

Emimen

Source Annual securities reports of each company

Services: 671 companies · revenue · largest first・each company’s latest fiscal year・consolidated (parent-only where no consolidated figures)・Disclosed

Workforce information

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

179 Employees (parent only) Industry median 130
34.7 Average age Industry median 38.8
2.1 years Average length of service Industry median 6.6 years
¥4.88 million Average annual salary Industry median ¥5.89 million
People and organisation
10.0¥ million Sales per employee Industry median 24.2¥ million FY ending 10/2025 · consolidated / calculated
¥0.61 million Operating income per employee
7.0% Wage gap between men and women
22.2% Women in managerial positions
Men 93
Women 41 Employees by gender

Administrative filings and published information

Workplace information filings

Filed 2024-12-19Disclosed

ItemValue
Employees 134

Audit and disclosure information

Annual securities report, year ended 2025-10-31Disclosed

ItemValue
Audit firm EY新日本有限責任監査法人
Audit fees (this year, total) ¥22.50 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) (25 items)

ItemValueConsolidated / Non-consolidated
Comprehensive income ¥89.67 million Consolidated
Net cash provided by (used in) operating activities ¥76.77 million Consolidated
Net sales ¥1.9 billion Consolidated
Net cash provided by (used in) investing activities ¥-0.2 billion Consolidated
Diluted earnings per share 21.79 yen Consolidated
Cash and cash equivalents ¥0.7 billion Consolidated
Net assets ¥0.8 billion Consolidated
Ordinary income (loss) ¥0.1 billion Consolidated
Total assets ¥1.4 billion Consolidated
Return on equity 11.0% Consolidated
Equity-to-asset ratio 59.0% Consolidated
Net income (loss) attributable to owners of parent ¥89.67 million Consolidated
Net cash provided by (used in) financing activities ¥13.96 million Consolidated
Basic earnings (loss) per share 22.12 yen Consolidated
Net assets per share 200.42 yen Consolidated
Operating revenue ¥1.6 billion Parent only
Net income (loss) ¥-1.14 million Parent only
Total number of issued shares (common stock) 2,029,540 shares Parent only
Net assets ¥0.7 billion Parent only
Ordinary income (loss) ¥-19.89 million Parent only
Total assets ¥1.2 billion Parent only
Equity-to-asset ratio 62.8% Parent only
Capital stock ¥0.3 billion Parent only
Basic earnings (loss) per share -0.28 yen Parent only
Net assets per share 178.41 yen Parent only

Employees (9 items)

ItemValueConsolidated / Non-consolidated
Number of employees 188 people Consolidated
Number of employees 188 people Consolidated
Wage gap between men and women (all employees) 7.0% Parent only
Average length of service (years) 2.1 years Parent only
Average annual salary ¥4.88 million Parent only
Average age (years) 34.7 years old Parent only
Number of employees 179 people Parent only
Number of employees 179 people Parent only
Wage gap between men and women (regular employees) 7.0% Parent only

Shares (12 items)

ItemValueConsolidated / Non-consolidated
Number of shares held 2,513,360 shares Consolidated
Total number of shares held treasury shares etc 100 shares Consolidated
Number of issues whose number of shares increased shares not listed investment shares held for purposes other than pure investment reporting company 1 issues Consolidated
Total acquisition cost for increased shares shares not listed investment shares held for purposes other than pure investment reporting company ¥0.1 billion Consolidated
Number of shares 2,029,540 shares Consolidated
Shareholding ratio treasury shares etc 0.0% Consolidated
Shareholding ratio 61.9% Consolidated
Number of shares held in own name treasury shares etc 100 shares Consolidated
Number of voting rights 20,244 units Consolidated
Carrying amount on the balance sheet ¥0.1 billion Consolidated
Number of issues 2 issues Consolidated
Total shareholder return 161.2% Parent only

Other disclosed items (5 items)

ItemValueConsolidated / Non-consolidated
Number of associates accounted for using equity method 1 companies Consolidated
Number of consolidated subsidiaries 1 companies Consolidated
Total return on the share price index 111.5% Parent only
Rate of male employees taking childcare leave (regular employees) 50.0% Parent only
Ratio of female employees in managerial positions 22.2% Parent only

Property and facilities (1 items)

ItemValueConsolidated / Non-consolidated
Capital expenditures ¥58.31 million Consolidated

Audit (2 items)

ItemValueConsolidated / Non-consolidated
Fees for audit and attestation services - reporting company ¥22.50 million Consolidated
Fees for audit and attestation services - total ¥22.50 million Consolidated

Balance sheet (96 items)

ItemValueConsolidated / Non-consolidated
Other ¥6.37 million Consolidated
Other ¥40.77 million Consolidated
Other ¥59.49 million Consolidated
Software ¥22.48 million Consolidated
Retained earnings ¥0.3 billion Consolidated
Non-current liabilities ¥0.1 billion Consolidated
Non-current assets ¥0.4 billion Consolidated
Accounts receivable - trade ¥0.3 billion Consolidated
Contract liabilities ¥8.38 million Consolidated
Tools, furniture and fixtures ¥9.14 million Consolidated
Buildings and accompanying facilities net ¥63.72 million Consolidated
Investments and other assets ¥0.3 billion Consolidated
Lease deposits ¥76.79 million Consolidated
Property, plant and equipment ¥72.86 million Consolidated
Income taxes payable ¥56.67 million Consolidated
Accrued expenses ¥84.02 million Consolidated
Accounts payable - other ¥0.1 billion Consolidated
Shareholders' equity ¥0.8 billion Consolidated
Current liabilities ¥0.4 billion Consolidated
Current assets ¥1.0 billion Consolidated
Accumulated depreciation ¥-10.34 million Consolidated
Intangible assets ¥22.48 million Consolidated
Cash and cash equivalents ¥0.7 billion Consolidated
Cash and deposits ¥0.7 billion Consolidated
Net assets ¥0.8 billion Consolidated
Net assets ¥0.8 billion Consolidated
Total assets ¥1.4 billion Consolidated
Deferred tax assets ¥72.23 million Consolidated
Deferred assets ¥1.04 million Consolidated
Treasury stock ¥-0.30 million Consolidated
Liabilities ¥0.6 billion Consolidated
Liabilities and net assets ¥1.4 billion Consolidated
Allowance for doubtful accounts ¥-0.36 million Consolidated
Allowance for doubtful accounts ¥-0.19 million Consolidated
Capital surplus ¥0.2 billion Consolidated
Capital stock ¥0.3 billion Consolidated
Asset retirement obligations ¥23.91 million Consolidated
Provision for bonuses ¥58.99 million Consolidated
Net defined benefit liability ¥13.17 million Consolidated
Long-term loans payable ¥97.35 million Consolidated
Shares of subsidiaries and associates ¥0.1 billion Consolidated
Deposits received ¥19.32 million Consolidated
Current portion of long-term loans payable ¥28.18 million Consolidated
Other ¥0 Parent only
Other ¥0.04 million Parent only
Other ¥15.81 million Parent only
Software ¥22.48 million Parent only
Investments in capital ¥0.05 million Parent only
Retained earnings ¥0.2 billion Parent only
Prepaid expenses ¥20.36 million Parent only
Advance payments trade ¥3.28 million Parent only
Non-current liabilities ¥98.08 million Parent only
Non-current assets ¥0.3 billion Parent only
Accounts receivable - trade ¥0.2 billion Parent only
Contract liabilities ¥8.38 million Parent only
Tools, furniture and fixtures ¥6.17 million Parent only
Guarantee deposits ¥0.60 million Parent only
Buildings and accompanying facilities net ¥43.05 million Parent only
Investments and other assets ¥0.3 billion Parent only
Lease deposits ¥62.24 million Parent only
Property, plant and equipment ¥49.23 million Parent only
Income taxes payable ¥6.10 million Parent only
Accrued consumption taxes ¥22.43 million Parent only
Accrued expenses ¥74.15 million Parent only
Accounts payable - other ¥94.94 million Parent only
Shareholders' equity ¥0.7 billion Parent only
Stock issuance cost da ¥1.04 million Parent only
Current liabilities ¥0.3 billion Parent only
Current assets ¥0.8 billion Parent only
Accumulated depreciation ¥-9.46 million Parent only
Intangible assets ¥22.48 million Parent only
Cash and deposits ¥0.5 billion Parent only
Claims provable in bankruptcy claims provable in rehabilitation and other ¥0.36 million Parent only
Net assets ¥0.7 billion Parent only
Net assets ¥0.7 billion Parent only
Total assets ¥1.2 billion Parent only
Deferred tax assets ¥67.81 million Parent only
Deferred assets ¥1.04 million Parent only
Retained earnings brought forward ¥0.2 billion Parent only
Treasury stock ¥-0.30 million Parent only
Liabilities ¥0.4 billion Parent only
Liabilities and net assets ¥1.2 billion Parent only
Allowance for doubtful accounts ¥-0.36 million Parent only
Allowance for doubtful accounts ¥-0.20 million Parent only
Capital surplus ¥0.2 billion Parent only
Legal capital surplus ¥0.2 billion Parent only
Capital stock ¥0.3 billion Parent only
Asset retirement obligations ¥17.56 million Parent only
Provision for bonuses ¥58.99 million Parent only
Provision for retirement benefits ¥13.17 million Parent only
Long-term loans payable ¥67.34 million Parent only
Long-term prepaid expenses ¥1.75 million Parent only
Long-term loans receivable ¥1.35 million Parent only
Shares of subsidiaries and associates ¥0.1 billion Parent only
Deposits received ¥16.48 million Parent only
Current portion of long-term loans payable ¥23.61 million Parent only

Accounts unique to this company (5 items)

ItemValueConsolidated / Non-consolidated
Revenue ¥26.29 million Consolidated
Revenue ¥13.97 million Consolidated
Revenue ¥26.29 million Parent only
Revenue ¥1.5 billion Parent only
Revenue ¥20.14 million Parent only

Statement of income (69 items)

ItemValueConsolidated / Non-consolidated
Comprehensive income ¥89.67 million Consolidated
Interest income ¥1.01 million Consolidated
Commission fee ¥0.84 million Consolidated
Dividend income ¥2,000 Consolidated
Operating income ¥0.1 billion Consolidated
Operating revenue ¥1.9 billion Consolidated
Non-operating income ¥5.12 million Consolidated
Non-operating expenses ¥2.71 million Consolidated
Net cash provided by (used in) operating activities ¥76.77 million Consolidated
Operating expenses ¥1.8 billion Consolidated
Loss on retirement of non-current assets ¥0.22 million Consolidated
Net income ¥89.67 million Consolidated
Net income ¥89.67 million Consolidated
Net income (loss) ¥89.67 million Consolidated
Net income (loss) ¥89.67 million Consolidated
Net cash provided by (used in) investing activities ¥-0.2 billion Consolidated
Share of profit of investments accounted for using equity method ¥3.26 million Consolidated
Interest expenses ¥1.38 million Consolidated
Commission fees ¥0.2 billion Consolidated
Issuance of new shares ¥4.76 million Consolidated
Increases in cash and cash equivalents from newly consolidated subsidiaries ¥7.19 million Consolidated
Amortization of stock issuance cost ¥1.17 million Consolidated
Income taxes - current ¥55.82 million Consolidated
Income taxes ¥24.50 million Consolidated
Income taxes - deferred ¥-31.32 million Consolidated
Impairment loss ¥2.67 million Consolidated
Impairment loss ¥2.67 million Consolidated
Extraordinary loss ¥2.88 million Consolidated
Net increase (decrease) in cash and cash equivalents ¥-0.1 billion Consolidated
Income (loss) before income taxes ¥0.1 billion Consolidated
Income (loss) before income taxes ¥0.1 billion Consolidated
Ordinary income ¥0.1 billion Consolidated
Salaries and allowances ¥0.8 billion Consolidated
Purchase of treasury stock ¥-0.10 million Consolidated
Comprehensive income attributable to owners of parent ¥89.67 million Consolidated
Net cash provided by (used in) financing activities ¥13.96 million Consolidated
Provision of allowance for doubtful accounts ¥-0.41 million Consolidated
Provision for bonuses ¥58.99 million Consolidated
Retirement benefit expenses ¥7.60 million Consolidated
Other ¥0.16 million Consolidated
Other proceeds ¥54.53 million Parent only
Interest income ¥1.04 million Parent only
Commission fee ¥0.57 million Parent only
Dividend income ¥2,000 Parent only
Operating income ¥-18.85 million Parent only
Operating revenue ¥1.6 billion Parent only
Non-operating income ¥1.61 million Parent only
Non-operating expenses ¥2.65 million Parent only
Operating expenses ¥1.6 billion Parent only
Loss on retirement of non-current assets ¥0.22 million Parent only
Net income (loss) ¥-1.14 million Parent only
Net income (loss) ¥-1.14 million Parent only
Interest expenses ¥1.33 million Parent only
Commission fees ¥0.2 billion Parent only
Issuance of new shares ¥4.76 million Parent only
Stock issuance cost ¥1.17 million Parent only
Income taxes - current ¥5.25 million Parent only
Income taxes ¥-21.64 million Parent only
Income taxes - deferred ¥-26.89 million Parent only
Impairment loss ¥2.67 million Parent only
Extraordinary loss ¥2.88 million Parent only
Income (loss) before income taxes ¥-22.78 million Parent only
Ordinary income ¥-19.89 million Parent only
Salaries and allowances ¥0.7 billion Parent only
Purchase of treasury stock ¥-0.10 million Parent only
Provision of allowance for doubtful accounts ¥-0.40 million Parent only
Provision for bonuses ¥58.99 million Parent only
Provision for retirement benefits ¥7.60 million Parent only
Other ¥0.15 million Parent only

Statement of changes in equity (2 items)

ItemValueConsolidated / Non-consolidated
Total changes during the period ¥94.33 million Consolidated
Total changes during the period ¥3.52 million Parent only

Statement of cash flows (34 items)

ItemValueConsolidated / Non-consolidated
Other ¥-0.31 million Consolidated
Other ¥-0.64 million Consolidated
Increase decrease in notes and accounts payable trade ¥-2.60 million Consolidated
Interest expenses paid ¥-1.52 million Consolidated
Interest and dividends income received ¥0.98 million Consolidated
Decrease (increase) in prepaid expenses ¥-6.40 million Consolidated
Decrease (increase) in advance payments to suppliers ¥-13.50 million Consolidated
Interest and dividend income ¥-1.01 million Consolidated
Decrease increase in notes and accounts receivable trade ¥-63.24 million Consolidated
Subtotal ¥0.1 billion Consolidated
Equity in earnings losses of affiliates ¥-3.26 million Consolidated
Interest expenses ¥1.38 million Consolidated
Proceeds from collection of lease and guarantee deposits ¥4.50 million Consolidated
Payments for lease and guarantee deposits ¥-54.35 million Consolidated
Purchase of property plant and equipment ¥-29.70 million Consolidated
Loss on retirement of property, plant and equipment ¥0.22 million Consolidated
Decrease in consumption taxes payable ¥-8.61 million Consolidated
Increase/(decrease) in accounts payable - expenses ¥18.51 million Consolidated
Increase (decrease) in accounts payable-other ¥18.80 million Consolidated
Proceeds from issuance of common stock ¥4.76 million Consolidated
Stock issuance cost ¥1.17 million Consolidated
Income taxes refund (paid) ¥-43.83 million Consolidated
Depreciation ¥8.57 million Consolidated
Impairment loss ¥2.67 million Consolidated
Purchase of intangible assets ¥-3.31 million Consolidated
Regarding purchase of treasury stock ¥-0.10 million Consolidated
Payments of loans receivable ¥-1.50 million Consolidated
Increase (decrease) in allowance for doubtful accounts ¥-0.41 million Consolidated
Increase (decrease) in provision for bonuses ¥14.50 million Consolidated
Increase (decrease) in net defined benefit liability ¥7.43 million Consolidated
Proceeds from long term loans payable ¥35.00 million Consolidated
Repayment of long term loans payable ¥-25.70 million Consolidated
Purchase of shares of subsidiaries and associates ¥-0.1 billion Consolidated
Increase (decrease) in deposits ¥19.09 million Consolidated
Basic indicators
ItemValueConsolidated / Non-consolidatedSource
Net cash provided by (used in) operating activities ¥76.77 million ConsolidatedDisclosed
Number of employees 188 ConsolidatedDisclosed
Net assets ¥0.8 billion ConsolidatedDisclosed
Operating income ¥0.1 billion ConsolidatedDisclosed
Operating revenue ¥1.9 billion ConsolidatedDisclosed
Ordinary income ¥0.1 billion ConsolidatedDisclosed
Net income ¥89.67 million ConsolidatedDisclosed
Total assets ¥1.4 billion ConsolidatedDisclosed
Operating margin 6.1%ConsolidatedCalculated
Net margin 4.8%ConsolidatedCalculated
Sales per employee 9962697 yenConsolidatedCalculated
Total asset turnover 1.36 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 6.1%　Operating income ÷ net sales 　＝ ¥0.1 billion ÷ ¥1.9 billion
    Operating income ÷ net sales. The denominator is Operating revenue (Consolidated, Japanese GAAP).
  • Net margin 4.8%　Net income ÷ net sales 　＝ ¥89.67 million ÷ ¥1.9 billion
    Net income ÷ net sales. The denominator is Operating revenue (Consolidated, Japanese GAAP).
  • Sales per employee 9,962,697 yen　Sales or operating revenue ÷ employees 　＝ ¥1.9 billion ÷ 188 people
    Sales or operating revenue ÷ employees. The denominator is Number of employees (Consolidated, Japanese GAAP).
  • Total asset turnover 1.36 times　Sales or operating revenue ÷ total assets 　＝ ¥1.9 billion ÷ ¥1.4 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 　＝ ¥0.8 billion ÷ ¥1.4 billion
    Net assets ÷ total assets. The denominator is Total assets (Consolidated, Japanese GAAP).

Company details

  • Representative　President, Representative Director, gBizINFO
  • Consolidated subsidiaries　Annual Securities Report

Revenue and profit by business segment

  • Source: segment information, Annual Securities Report (Nov 2024 to Oct 2025) · Consolidated · Net sales to external customers · filed 2026-01-30
  • Share: against the total of Net sales to external customers disclosed by business (100%). Adjustments, corporate, eliminations and “other” left out as they are not businesses (so no match with company-wide Net sales to external customers). Margin: calculated against the Net sales to external customers on the same row“Total” in the segment information of the annual securities report: ¥1.9 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 pageProfit share: not shown (one or more loss-making businesses)

Amounts by account

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

Selling, general and administrative expenses

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

Finance

  • Net assets to total assets　Net assets ÷ total assets
  • Return on assets (ROA)　Net income ÷ total assets (consolidated)
  • Net assets per share　Consolidated
  • Free cash flow　Free cash flow: operating cash flow (cash generated by the business) plus investing cash flow (asset purchases, disposals and other investments), consolidated
  • Total assets　Consolidated

Capital allocation

  • ★: position when all companies are sorted by value and cut into fifths (a position, not a rating). The five items with ★: only where both numerator and denominator are available on a consolidated basisSee the formulas
  • Cash conversion　Net cash provided by (used in) operating activities ÷ operating income
  • Property, plant and equipment purchases relative to depreciation　Purchase of property, plant and equipment ÷ depreciation。Purchase of property, plant and equipment ¥29.70 million, over depreciation ¥8.57 million

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

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). Segment names and order: the same as the segment table above. Group-wide research and adjustments mean segment figures may not add up to the company-wide amount.

Revenue scale in the same industry

  • Revenue (disclosed values) of companies in the same industry, using the same grouping as the industry pages. Only the top three and the two companies either side of this one. Bar length relative to the largest company (100). An order of size, not a ranking of quality

Workforce information

  • All four: the reporting company (parent-only), as disclosed in the employee section of the annual securities report. Employees across the consolidated group: 188 (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)
  • Employees by gender　gBizINFO

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 Emimen Co., Ltd. on EDINET, the FSA’s disclosure system (free to read)
Corporate number: 9120001146301 / 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