AViC

AViC Co., Ltd.

Company highlights

The largest holder on the register is 市原創吾・ミダス投資事業有限責任組合, at 34.4%.

Key figures

Period Oct 2024 to Sep 2025ConsolidatedJapanese GAAP

RevenueDisclosed ¥2.7B

Operating marginCalculated 27.0%

Net assets to total assetsCalculated 59.2%

Company profile

Securities code 9554 / EDINET code E37744 / Services / Fiscal year end September 30

港区赤坂１－１２－３２　アーク森ビル４階／Capital stock ¥98 million
Address, capital stock, fiscal year end and industry: the FSA’s EDINET code list.

Company details

市原創吾 Representative

4 Consolidated subsidiaries

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Disclosed data

Source: Annual Securities Report (Oct 2024 to Sep 2025) · filed 2025-12-22

Profitability ★★★★★position among all companies 27.0%

Growth (revenue, 4-year average) ★★★★☆position among all companies 11.7%

Capital efficiency ★★★★★position among all companies 25.8%

Business activities and revenue composition

Breakdown by business: not published

Revenue and profit

AViC

Period Oct 2024 to Sep 2025Source Annual securities reports

Amounts by account

Group	Account	Amount	Consolidated / Non-consolidated
Selling, general and administrative expenses	Salaries and allowances	¥0.3 billion	Consolidated
	Payrolls and allowances	¥0.2 billion	Parent only
	Fee expenses	¥0.2 billion	Consolidated
	Directors' compensations	¥93.88 million	Consolidated
	Depreciation	¥9.27 million	Parent only
Profit by stage	Gross profit (loss)	¥1.6 billion	Consolidated
	Ordinary income	¥0.7 billion	Consolidated
	Operating income	¥0.7 billion	Consolidated
	Net income	¥0.5 billion	Consolidated

AViC

Selling, general and administrative expenses

Period Oct 2024 to Sep 2025Source Annual securities reports

Salaries and allowances　¥0.3 billion
Payrolls and allowances　¥0.2 billion
Fee expenses　¥0.2 billion
Directors' compensations　¥0.1 billion
Depreciation　¥0.0 billion
Other (not itemized)　¥0.1 billion

Performance, financial position and capital allocation

Finance

59.2% Net assets to total assets Industry median 55.2% FY ending 9/2025 · consolidated / calculated

13.5% Return on assets (ROA)

¥368.85 Net assets per share

¥0.5 billion Free cash flow

¥4.0 billion Total assets

¥0.5 billion Goodwill (the part of the acquisition price above the net assets acquired)

Capital allocation

-1.0% Cash conversion Industry median 106.7% FY ending 9/2025 · consolidated / calculated

32.2% Property, plant and equipment purchases relative to depreciation ★☆☆☆☆ position among all companies FY ending 9/2025 · consolidated / calculated

0.1% Investment securities to net assets ★☆☆☆☆ position among all companies FY ending 9/2025 · consolidated / calculated

AViC

Recent performance trends

Source Annual securities reports

Year-on-year comparison

Period 2021 to 2025Disclosed

Item	2021	2022	2023	2024	2025
Net sales	¥1.3B	¥1.2B	¥1.5B	¥1.9B	¥2.7B
Year on year (%)	Could not be retrieved	-6.3%	+19.5%	comparison basis not confirmed	+38.6%◆
Ordinary income (loss)	¥0.1B	¥0.3B	¥0.3B	¥0.4B	¥0.7B
Change from prior year	Could not be retrieved	+173.3%	-4.6%	comparison basis not confirmed	+65.5%
Ordinary income (loss) as a share of Net sales	8.4%	24.5%	19.6%	22.8%	27.3%
Change (percentage points)	Could not be retrieved	+16.1 points◆	-4.9 points◆	comparison basis not confirmed	+4.4 points◆

Fiscal periods marked for changes

2022Ordinary income (loss) as a share of revenue +16.1 points
2023Ordinary income (loss) as a share of revenue -4.9 points
2025Net sales year on year +38.6%, Ordinary income (loss) as a share of revenue +4.4 points

AViC

Earnings and net assets per share over time

Unit yenSource Annual securities reports

AViC

Return on equity over time

Unit %Source Annual securities reports

Consolidated indicators (15 items)

Item	4 years ago	3 years ago	2 years ago	Last year	This year
Net sales	Could not be retrieved	Could not be retrieved	Could not be retrieved	¥1.9 billion	¥2.7 billion
Ordinary income (loss)	Could not be retrieved	Could not be retrieved	Could not be retrieved	¥0.4 billion	¥0.7 billion
Net income (loss) attributable to owners of parent	Could not be retrieved	Could not be retrieved	Could not be retrieved	¥0.3 billion	¥0.5 billion
Comprehensive income	Could not be retrieved	Could not be retrieved	Could not be retrieved	¥0.3 billion	¥0.5 billion
Net assets	Could not be retrieved	Could not be retrieved	Could not be retrieved	¥1.6 billion	¥2.4 billion
Total assets	Could not be retrieved	Could not be retrieved	Could not be retrieved	¥2.5 billion	¥4.0 billion
Net assets per share	Could not be retrieved	Could not be retrieved	Could not be retrieved	254.56 yen	368.85 yen
Basic earnings (loss) per share	Could not be retrieved	Could not be retrieved	Could not be retrieved	50.56 yen	87.18 yen
Diluted earnings per share	Could not be retrieved	Could not be retrieved	Could not be retrieved	50.22 yen	85.28 yen
Equity-to-asset ratio	Could not be retrieved	Could not be retrieved	Could not be retrieved	62.6%	58.5%
Return on equity	Could not be retrieved	Could not be retrieved	Could not be retrieved	19.9%	27.7%
Net cash provided by (used in) operating activities	Could not be retrieved	Could not be retrieved	Could not be retrieved	¥0.3 billion	¥0.7 billion
Net cash provided by (used in) investing activities	Could not be retrieved	Could not be retrieved	Could not be retrieved	¥0.23 million	¥-0.2 billion
Net cash provided by (used in) financing activities	Could not be retrieved	Could not be retrieved	Could not be retrieved	¥0.1 billion	¥0.4 billion
Cash and cash equivalents	Could not be retrieved	Could not be retrieved	Could not be retrieved	¥1.2 billion	¥2.1 billion

Parent only indicators (16 items)

Item	4 years ago	3 years ago	2 years ago	Last year	This year
Net sales	¥1.3 billion	¥1.2 billion	¥1.5 billion	¥1.7 billion	¥2.1 billion
Ordinary income (loss)	¥0.1 billion	¥0.3 billion	¥0.3 billion	¥0.5 billion	¥0.7 billion
Net income (loss)	¥78.76 million	¥0.2 billion	¥0.2 billion	¥0.3 billion	¥0.5 billion
Capital stock	¥98.56 million	¥0.2 billion	¥0.2 billion	¥0.2 billion	¥0.2 billion
Total number of issued shares (common stock)	5,541,300 shares	5,693,100 shares	5,775,300 shares	6,133,500 shares	6,327,800 shares
Net assets	¥0.3 billion	¥0.7 billion	¥1.0 billion	¥1.6 billion	¥2.3 billion
Total assets	¥0.6 billion	¥1.5 billion	¥1.7 billion	¥2.5 billion	¥3.6 billion
Net assets per share	61.43 yen	124.43 yen	168.9 yen	258.03 yen	366.44 yen
Basic earnings (loss) per share	14.21 yen	40.54 yen	38.15 yen	54.17 yen	81.19 yen
Diluted earnings per share	Could not be retrieved	39.68 yen	37.71 yen	53.8 yen	79.43 yen
Equity-to-asset ratio	52.8%	48.7%	58.6%	64.0%	64.3%
Return on equity	26.2%	43.1%	26.0%	26.0%	25.8%
Net cash provided by (used in) operating activities	¥15.24 million	¥0.3 billion	¥-5.53 million	Could not be retrieved	Could not be retrieved
Net cash provided by (used in) investing activities	¥-25.65 million	¥-33.51 million	¥-0.2 billion	Could not be retrieved	Could not be retrieved
Net cash provided by (used in) financing activities	¥9.38 million	¥0.1 billion	¥0.2 billion	Could not be retrieved	Could not be retrieved
Cash and cash equivalents	¥0.3 billion	¥0.7 billion	¥0.7 billion	Could not be retrieved	Could not be retrieved

Shareholder composition

As of 2025-09-30Disclosed

Share ownership by holder category

1,199 Shareholders

6.56% Foreign holders (total) Industry median 3.64%

74.60% Individuals and others Industry median 52.53%

AViC

Unit %Source Annual securities reports

Financial institutions13.67%
Securities firms4.60%
Other corporations0.57%
Foreign holders (institutions)6.54%
Foreign holders (individuals)0.02%
Individuals and others74.60%

Major shareholders

Rank	Shareholder	Shareholding ratio	Shares held
1	市原創吾・ミダス投資事業有限責任組合	34.4%	2,176,000
2	岩田匡平・ミダス投資事業有限責任組合	22.3%	1,411,000
3	株式会社日本カストディ銀行（信託口）	10.03%	634,000
4	吉村英毅・ミダスＡ投資事業有限責任組合	4.39%	278,000
5	日本マスタートラスト信託銀行株式会社（信託口）	2.08%	131,000
6	株式会社ＳＢＩ証券	1.51%	95,000
7	野村信託銀行株式会社（投信口）	1.51%	95,000
8	BNY GCM CLIENT ACCOUNT JPRD AC ISG(常任代理人株式会社三菱UFJ銀行）	1.46%	92,000
9	山城裕司	1.37%	86,000
10	笹野誠	1.27%	80,000

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

¥28.86 million Capital expenditure 1.1% of revenue (industry median 2.3%)

Revenue scale in the same industry

AViC

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

1 RecruitFY Mar 2026 ¥3.7T
2 Sumitomo Mitsui Finance and LeasingFY Mar 2026 ¥2.6T
3 Rakuten GroupFY Dec 2025 ¥2.5T
… 505 companies
509 Recovery InternationalFY Dec 2025 ¥2.7B
510 JINJIBFY Mar 2026 ¥2.7B
511 AViCThis companyFY Sep 2025 ¥2.7B
512 リプライオリティFY Sep 2025 ¥2.6B
513 ZUUFY Mar 2026 ¥2.6B
… 158 companies

Workforce information

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

72 Employees (parent only) Industry median 130

29.7 Average age Industry median 38.8

2.8 years Average length of service Industry median 6.6 years

¥6.79 million Average annual salary Industry median ¥5.89 million

People and organisation

29.5¥ million Sales per employee Industry median 24.2¥ million FY ending 9/2025 · consolidated / calculated

¥7.96 million Operating income per employee

14 Average temporary staff

Audit and disclosure information

Annual securities report, year ended 2025-09-30Disclosed

Item	Value
Audit firm	監査法人アヴァンティア
Audit fees (this year, total)	¥24.00 million
Non-audit fees (this year, total)	Not applicable
Going concern note	Stated as not applicable
Accounting standard	Japanese GAAP

See the book series →

Sources and methodology

Retrieved disclosed figures

Accounts and values from the annual securities report, by section

Major management indicators (5 years) (27 items)

Item	Value	Consolidated / Non-consolidated
Comprehensive income	¥0.5 billion	Consolidated
Net cash provided by (used in) operating activities	¥0.7 billion	Consolidated
Net sales	¥2.7 billion	Consolidated
Net cash provided by (used in) investing activities	¥-0.2 billion	Consolidated
Diluted earnings per share	85.28 yen	Consolidated
Cash and cash equivalents	¥2.1 billion	Consolidated
Net assets	¥2.4 billion	Consolidated
Ordinary income (loss)	¥0.7 billion	Consolidated
Total assets	¥4.0 billion	Consolidated
Return on equity	27.7%	Consolidated
Equity-to-asset ratio	58.5%	Consolidated
Net income (loss) attributable to owners of parent	¥0.5 billion	Consolidated
Net cash provided by (used in) financing activities	¥0.4 billion	Consolidated
Basic earnings (loss) per share	87.18 yen	Consolidated
Net assets per share	368.85 yen	Consolidated
Net sales	¥2.1 billion	Parent only
Net income (loss)	¥0.5 billion	Parent only
Diluted earnings per share	79.43 yen	Parent only
Total number of issued shares (common stock)	6,327,800 shares	Parent only
Net assets	¥2.3 billion	Parent only
Ordinary income (loss)	¥0.7 billion	Parent only
Total assets	¥3.6 billion	Parent only
Return on equity	25.8%	Parent only
Equity-to-asset ratio	64.3%	Parent only
Capital stock	¥0.2 billion	Parent only
Basic earnings (loss) per share	81.19 yen	Parent only
Net assets per share	366.44 yen	Parent only

Employees (7 items)

Item	Value	Consolidated / Non-consolidated
Number of employees	91 people	Consolidated
Number of employees	91 people	Consolidated
Average length of service (years)	2.83 years	Parent only
Average annual salary	¥6.79 million	Parent only
Average age (years)	29.7 years old	Parent only
Number of employees	72 people	Parent only
Number of employees	72 people	Parent only

Other disclosed items (6 items)

Item	Value	Consolidated / Non-consolidated
Average number of temporary employees	14 people	Consolidated
Average number of temporary employees	14 people	Consolidated
Number of consolidated subsidiaries	4 companies	Consolidated
Average number of temporary employees	9 people	Parent only
Average number of temporary employees	9 people	Parent only
Total return on the share price index	109.8%	Parent only

Shares (7 items)

Item	Value	Consolidated / Non-consolidated
Number of shares held	5,082,000 shares	Consolidated
Number of shares	6,327,800 shares	Consolidated
Shareholding ratio	80.3%	Consolidated
Number of voting rights	63,243 units	Consolidated
Carrying amount on the balance sheet	¥3.00 million	Consolidated
Number of issues	1 issues	Consolidated
Total shareholder return	163.2%	Parent only

Property and facilities (1 items)

Item	Value	Consolidated / Non-consolidated
Capital expenditures	¥28.86 million	Consolidated

Audit (2 items)

Item	Value	Consolidated / Non-consolidated
Fees for audit and attestation services - reporting company	¥24.00 million	Consolidated
Fees for audit and attestation services - total	¥24.00 million	Consolidated

Balance sheet (94 items)

Item	Value	Consolidated / Non-consolidated
Other	¥9.75 million	Consolidated
Other	¥0.2 billion	Consolidated
Other	¥0.1 billion	Consolidated
Other	¥23.70 million	Consolidated
Goodwill	¥0.5 billion	Consolidated
Retained earnings	¥1.5 billion	Consolidated
Non-current liabilities	¥0.5 billion	Consolidated
Non-current assets	¥0.8 billion	Consolidated
Accounts receivable - trade	¥0.9 billion	Consolidated
Tools, furniture and fixtures	¥39.28 million	Consolidated
Tools, furniture and fixtures	¥19.38 million	Consolidated
Buildings	¥44.25 million	Consolidated
Buildings, net	¥35.40 million	Consolidated
Investments and other assets	¥0.2 billion	Consolidated
Investment securities	¥3.00 million	Consolidated
Lease deposits	¥0.1 billion	Consolidated
Subscription rights to shares	¥1.78 million	Consolidated
Property, plant and equipment	¥54.78 million	Consolidated
Income taxes payable	¥0.2 billion	Consolidated
Accounts payable - other	¥0.1 billion	Consolidated
Shareholders' equity	¥2.3 billion	Consolidated
Current liabilities	¥1.1 billion	Consolidated
Current assets	¥3.2 billion	Consolidated
Accumulated depreciation	¥-19.90 million	Consolidated
Accumulated depreciation	¥-8.85 million	Consolidated
Foreign currency translation adjustment	¥0.31 million	Consolidated
Intangible assets	¥0.6 billion	Consolidated
Cash and cash equivalents	¥2.1 billion	Consolidated
Cash and deposits	¥2.1 billion	Consolidated
Short-term loans payable	¥50.00 million	Consolidated
Net assets	¥2.4 billion	Consolidated
Net assets	¥2.4 billion	Consolidated
Total assets	¥4.0 billion	Consolidated
Deferred tax liabilities	¥10.58 million	Consolidated
Deferred tax assets	¥32.99 million	Consolidated
Treasury stock	¥-0.11 million	Consolidated
Valuation and translation adjustments	¥0.31 million	Consolidated
Liabilities	¥1.6 billion	Consolidated
Liabilities and net assets	¥4.0 billion	Consolidated
Accounts payable - trade	¥0.4 billion	Consolidated
Capital surplus	¥0.6 billion	Consolidated
Capital stock	¥0.2 billion	Consolidated
Long-term loans payable	¥0.5 billion	Consolidated
Non-controlling interests	¥27.80 million	Consolidated
Customer relationship	¥54.41 million	Consolidated
Current portion of long-term loans payable	¥0.2 billion	Consolidated
Other	¥8.25 million	Parent only
Other	¥7.44 million	Parent only
Goodwill	¥1.84 million	Parent only
Software	¥8.96 million	Parent only
Software in progress	¥3.40 million	Parent only
Retained earnings	¥1.4 billion	Parent only
Advances received	¥0.62 million	Parent only
Prepaid expenses	¥66.09 million	Parent only
Advance payments trade	¥16.16 million	Parent only
Non-current liabilities	¥0.4 billion	Parent only
Non-current assets	¥0.9 billion	Parent only
Accounts receivable - trade	¥0.8 billion	Parent only
Tools, furniture and fixtures	¥16.60 million	Parent only
Buildings, net	¥35.40 million	Parent only
Long term loans receivable from employees	¥6.01 million	Parent only
Investments and other assets	¥0.8 billion	Parent only
Investment securities	¥3.00 million	Parent only
Lease deposits	¥0.1 billion	Parent only
Subscription rights to shares	¥1.78 million	Parent only
Property, plant and equipment	¥52.00 million	Parent only
Income taxes payable	¥0.1 billion	Parent only
Accrued consumption taxes	¥73.55 million	Parent only
Accounts payable - other	¥94.45 million	Parent only
Shareholders' equity	¥2.3 billion	Parent only
Current liabilities	¥0.9 billion	Parent only
Current assets	¥2.7 billion	Parent only
Intangible assets	¥38.05 million	Parent only
Cash and deposits	¥1.8 billion	Parent only
Short-term loans payable	¥50.00 million	Parent only
Net assets	¥2.3 billion	Parent only
Net assets	¥2.3 billion	Parent only
Total assets	¥3.6 billion	Parent only
Deferred tax assets	¥14.86 million	Parent only
Retained earnings brought forward	¥1.4 billion	Parent only
Treasury stock	¥-0.11 million	Parent only
Liabilities	¥1.3 billion	Parent only
Liabilities and net assets	¥3.6 billion	Parent only
Accounts payable - trade	¥0.3 billion	Parent only
Capital surplus	¥0.6 billion	Parent only
Legal capital surplus	¥0.6 billion	Parent only
Capital stock	¥0.2 billion	Parent only
Long-term loans payable	¥0.4 billion	Parent only
Long-term prepaid expenses	¥2.31 million	Parent only
Investments in capital of subsidiaries and affiliates	¥12.06 million	Parent only
Shares of subsidiaries and associates	¥0.7 billion	Parent only
Deposits received	¥15.43 million	Parent only
Customer relationship	¥23.84 million	Parent only
Current portion of long-term loans payable	¥0.2 billion	Parent only

Statement of income (67 items)

Item	Value	Consolidated / Non-consolidated
Other	¥0.95 million	Consolidated
Other	¥8,000	Consolidated
Other comprehensive income	¥-0.83 million	Consolidated
Comprehensive income	¥0.5 billion	Consolidated
Interest income	¥2.12 million	Consolidated
Operating income	¥0.7 billion	Consolidated
Non-operating income	¥12.11 million	Consolidated
Non-operating expenses	¥5.30 million	Consolidated
Net cash provided by (used in) operating activities	¥0.7 billion	Consolidated
Gain on sales of non-current assets	¥4.39 million	Consolidated
Cost of sales	¥1.1 billion	Consolidated
Gross profit (loss)	¥1.6 billion	Consolidated
Net sales	¥2.7 billion	Consolidated
Net income	¥0.5 billion	Consolidated
Net income	¥0.5 billion	Consolidated
Net income (loss)	¥0.5 billion	Consolidated
Net income (loss)	¥0.5 billion	Consolidated
Directors' compensations	¥93.88 million	Consolidated
Net cash provided by (used in) investing activities	¥-0.2 billion	Consolidated
Interest expenses	¥4.66 million	Consolidated
Fee expenses	¥0.2 billion	Consolidated
Issuance of new shares	¥0.2 billion	Consolidated
Issuance of new shares	¥72.59 million	Consolidated
Gain on reversal of share acquisition rights	¥5,000	Consolidated
Income taxes - current	¥0.2 billion	Consolidated
Income taxes	¥0.2 billion	Consolidated
Income taxes - deferred	¥-21.66 million	Consolidated
Foreign exchange losses	¥0.63 million	Consolidated
Foreign currency translation adjustment net of tax	¥-0.83 million	Consolidated
Extraordinary income	¥4.40 million	Consolidated
Effect of exchange rate change on cash and cash equivalents	¥-0.91 million	Consolidated
Net increase (decrease) in cash and cash equivalents	¥0.9 billion	Consolidated
Income (loss) before income taxes	¥0.7 billion	Consolidated
Income (loss) before income taxes	¥0.7 billion	Consolidated
Ordinary income	¥0.7 billion	Consolidated
Salaries and allowances	¥0.3 billion	Consolidated
Purchase of treasury stock	¥-0.03 million	Consolidated
Comprehensive income attributable to owners of parent	¥0.5 billion	Consolidated
Net cash provided by (used in) financing activities	¥0.4 billion	Consolidated
Selling, general and administrative expenses	¥0.9 billion	Consolidated
Comprehensive income attributable to non-controlling interests	¥-1.67 million	Consolidated
Net income (loss) attributable to non-controlling interests	¥-1.40 million	Consolidated
Interest income	¥1.97 million	Parent only
Operating income	¥0.7 billion	Parent only
Non-operating income	¥10.89 million	Parent only
Non-operating expenses	¥4.03 million	Parent only
Cost of sales	¥0.8 billion	Parent only
Gross profit (loss)	¥1.3 billion	Parent only
Net sales	¥2.1 billion	Parent only
Net income (loss)	¥0.5 billion	Parent only
Net income (loss)	¥0.5 billion	Parent only
Directors' compensations	¥55.30 million	Parent only
Interest expenses	¥4.03 million	Parent only
Fee expenses	¥79.54 million	Parent only
Issuance of new shares	¥0.2 billion	Parent only
Issuance of new shares	¥72.59 million	Parent only
Gain on reversal of share acquisition rights	¥5,000	Parent only
Income taxes - current	¥0.2 billion	Parent only
Income taxes	¥0.2 billion	Parent only
Income taxes - deferred	¥-3.32 million	Parent only
Depreciation	¥9.27 million	Parent only
Extraordinary income	¥5,000	Parent only
Income (loss) before income taxes	¥0.7 billion	Parent only
Ordinary income	¥0.7 billion	Parent only
Payrolls and allowances-SGA	¥0.2 billion	Parent only
Purchase of treasury stock	¥-0.03 million	Parent only
Selling, general and administrative expenses	¥0.6 billion	Parent only

Accounts unique to this company (3 items)

Item	Value	Consolidated / Non-consolidated
Revenue	¥9.03 million	Consolidated
Revenue	¥8.92 million	Parent only
Revenue	¥33.73 million	Parent only

Statement of changes in equity (4 items)

Item	Value	Consolidated / Non-consolidated
Total changes during the period	¥0.8 billion	Consolidated
Net changes in items other than shareholders' equity	¥20.84 million	Consolidated
Total changes during the period	¥0.7 billion	Parent only
Net changes in items other than shareholders' equity	¥-1.43 million	Parent only

Statement of cash flows (30 items)

Item	Value	Consolidated / Non-consolidated
Other	¥30.62 million	Consolidated
Amortization of goodwill	¥32.45 million	Consolidated
Increase decrease in notes and accounts payable trade	¥44.72 million	Consolidated
Interest expenses paid	¥-4.92 million	Consolidated
Interest and dividends income received	¥2.13 million	Consolidated
Increase (decrease) in advances received	¥19.54 million	Consolidated
Decrease (increase) in prepaid expenses	¥-11.75 million	Consolidated
Interest and dividend income	¥-2.13 million	Consolidated
Gain on sales of non-current assets	¥-4.39 million	Consolidated
Decrease increase in notes and accounts receivable trade	¥-90.96 million	Consolidated
Subtotal	¥0.8 billion	Consolidated
Interest expenses	¥4.66 million	Consolidated
Proceeds from exercise of share acquisition rights	¥71.16 million	Consolidated
Gain on reversal of share acquisition rights	¥-5,000	Consolidated
Purchase of property plant and equipment	¥-9.82 million	Consolidated
Proceeds from sales of property plant and equipment	¥4.39 million	Consolidated
(Increase) decrease in accounts receivables other	¥15.36 million	Consolidated
Decrease in consumption taxes payable	¥40.08 million	Consolidated
Increase (decrease) in accounts payable-other	¥-28.95 million	Consolidated
Income taxes paid	¥-0.1 billion	Consolidated
Depreciation	¥30.49 million	Consolidated
Purchase of intangible assets	¥-17.12 million	Consolidated
Net increase (decrease) in short-term borrowings	¥-41.67 million	Consolidated
Regarding purchase of treasury stock	¥-0.03 million	Consolidated
Payments of loans receivable	¥-6.37 million	Consolidated
Collection of loans receivable	¥14.01 million	Consolidated
Payments for acquisition in subsidiaries resulting in change in scope of consolidation	¥-0.2 billion	Consolidated
Proceeds from long term loans payable	¥0.5 billion	Consolidated
Repayment of long term loans payable	¥-0.1 billion	Consolidated
Proceeds from share issuance to non controlling shareholders	¥24.50 million	Consolidated

Basic indicators

Item	Value	Consolidated / Non-consolidated	Source
Net cash provided by (used in) operating activities	¥0.7 billion	Consolidated	Disclosed
Number of employees	91	Consolidated	Disclosed
Net assets	¥2.4 billion	Consolidated	Disclosed
Net sales	¥2.7 billion	Consolidated	Disclosed
Operating income	¥0.7 billion	Consolidated	Disclosed
Ordinary income	¥0.7 billion	Consolidated	Disclosed
Net income	¥0.5 billion	Consolidated	Disclosed
Total assets	¥4.0 billion	Consolidated	Disclosed
Operating margin	27.0%	Consolidated	Calculated
Net margin	20.1%	Consolidated	Calculated
Sales per employee	29460165 yen	Consolidated	Calculated
Total asset turnover	0.67 times	Consolidated	Calculated
Net assets to total assets	59.2%	Consolidated	Calculated

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 27%　Operating income ÷ net sales 　＝ ¥0.7 billion ÷ ¥2.7 billion
Operating income ÷ net sales. The denominator is Net sales (Consolidated, Japanese GAAP).
Net margin 20.1%　Net income ÷ net sales 　＝ ¥0.5 billion ÷ ¥2.7 billion
Net income ÷ net sales. The denominator is Net sales (Consolidated, Japanese GAAP).
Sales per employee 29,460,165 yen　Sales or operating revenue ÷ employees 　＝ ¥2.7 billion ÷ 91 people
Sales or operating revenue ÷ employees. The denominator is Number of employees (Consolidated, Japanese GAAP).
Total asset turnover 0.67 times　Sales or operating revenue ÷ total assets 　＝ ¥2.7 billion ÷ ¥4.0 billion
Sales or operating revenue ÷ total assets. The denominator is Total assets (Consolidated, Japanese GAAP).
Net assets to total assets 59.2%　Net assets ÷ total assets 　＝ ¥2.4 billion ÷ ¥4.0 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

Business activities and revenue composition

Breakdown by business: machine transcription of segment information (business divisions used in disclosures) in the annual securities report. No table where segment sales differ from the disclosed total by more than 1%, or where the company reports a single business

Amounts by account

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

Selling, general and administrative expenses

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

Finance

Net assets to total assets　Net assets ÷ total assets
Return on assets (ROA)　Net income ÷ total assets (consolidated)
Net assets per share　Consolidated
Free cash flow　Free cash flow: operating cash flow (cash generated by the business) plus investing cash flow (asset purchases, disposals and other investments), consolidated
Total assets　Consolidated
Goodwill (the part of the acquisition price above the net assets acquired)　23% 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
Property, plant and equipment purchases relative to depreciation　Purchase of property, plant and equipment ÷ depreciation。Purchase of property, plant and equipment ¥9.82 million, over depreciation ¥30.49 million
Investment securities to net assets　Investment securities ÷ net assets。Investment securities ¥3.00 million, over net assets ¥2.4 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

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 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: 91 (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
Average temporary staff　Consolidated, average headcount other than regular employees

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 AViC Co., Ltd. on EDINET, the FSA’s disclosure system (free to read)
Corporate number: 5012401024308 / 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

AViC

Company highlights

Key figures

Company profile

Disclosed data

Business activities and revenue composition

Revenue and profit

Selling, general and administrative expenses

Performance, financial position and capital allocation

Recent performance trends

Year-on-year comparison

Fiscal periods marked for changes

Earnings and net assets per share over time

Return on equity over time

Shareholder composition

Share ownership by holder category

Major shareholders

Research and development expenses and capital expenditure

Revenue scale in the same industry

Workforce information

Audit and disclosure information

Related books, articles and videos

Sources and methodology

Terms

Key figures

Company details

Business activities and revenue composition

Amounts by account

Selling, general and administrative expenses

Finance

Capital allocation

Year-on-year comparison

Earnings and net assets per share over time

Return on equity over time

Share ownership by holder category

Major shareholders

Research and development expenses and capital expenditure

Revenue scale in the same industry

Workforce information

People and organisation

Audit and disclosure information

Data sources and calculation methods