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STEP

STEP CO.,LTD.

Company highlights

The annual dividend per share has risen for 11 consecutive years.

Key figures

Period Oct 2024 to Sep 2025Parent onlyJapanese GAAP

RevenueDisclosed ¥15.8B
Operating marginCalculated 23.9%
Net assets to total assetsCalculated 89.7%

Company profile

Securities code 9795 / EDINET code E04925 / Services / Fiscal year end September 30

藤沢市藤沢６０２番地／Capital stock ¥1,778 million
Address, capital stock, fiscal year end and industry: the FSA’s EDINET code list.

Official website: http://www.stepnet.co.jp/
Official website: gBizINFO (Ministry of Economy, Trade and Industry).

Company details
遠藤陽介 Representative

Tables scroll sideways

Disclosed data

Source: Annual Securities Report (Oct 2024 to Sep 2025) · filed 2025-12-10

Profitability ★★★★★position among all companies 23.9%
Growth (revenue, 4-year average) ★★★☆☆position among all companies 5.0%
Capital efficiency ★★★★☆position among all companies 10.0%

Business activities and revenue composition

Revenue and profit by business segment

Disclosed segments (business divisions used in reporting): one

Revenue and profit

STEP

Period Oct 2024 to Sep 2025Source Annual securities reports

Net sales and operating revenue ¥15.8B　100% Cost of sales ¥11.1B　70% Selling, general and administrative expenses ¥0.9B　6% Operating income ¥3.8B　24%
Amounts by account
GroupAccountAmountConsolidated / Non-consolidated
Selling, general and administrative expenses Other ¥0.2 billion Parent only
Salaries and allowances ¥0.2 billion Parent only
Taxes and dues ¥0.2 billion Parent only
Directors' compensations ¥0.1 billion Parent only
Commission fees ¥0.1 billion Parent only
Advertising expenses ¥96.11 million Parent only
Welfare expenses ¥41.60 million Parent only
Bonuses ¥38.94 million Parent only
Depreciation ¥13.92 million Parent only
Retirement benefit expenses ¥4.63 million Parent only
Provision for bonuses ¥2.74 million Parent only
Provision of allowance for doubtful accounts ¥0.38 million Parent only
Profit by stage Gross profit (loss) ¥4.7 billion Parent only
Ordinary income ¥3.9 billion Parent only
Operating income ¥3.8 billion Parent only

STEP

Selling, general and administrative expenses

Period Oct 2024 to Sep 2025Source Annual securities reports

Other ¥0.2 billion (18.0%)18%Salaries and allowances ¥0.2 billion (17.8%)18%Taxes and dues ¥0.2 billion (17.1%)17%Directors' compensations ¥0.1 billion (13.2%)13%Commission fees ¥0.1 billion (12.4%)12%Advertising expenses ¥0.1 billion (10.4%)10%Other (not itemized) ¥0.1 billion (11.1%)11%¥0.9B
  • Other　¥0.2 billion
  • Salaries and allowances　¥0.2 billion
  • Taxes and dues　¥0.2 billion
  • Directors' compensations　¥0.1 billion
  • Commission fees　¥0.1 billion
  • Advertising expenses　¥0.1 billion
  • Other (not itemized)　¥0.1 billion

Performance, financial position and capital allocation

Finance
89.7% Net assets to total assets Industry median 55.2% FY ending 9/2025 · consolidated / calculated
¥1,738.76 Net assets per share
¥30.6 billion Total assets
Capital allocation
89.3% Cash conversion Industry median 106.7% FY ending 9/2025 · consolidated / calculated

Long-term changes in performance

Period 2012 to 2025Disclosed

Revenue ×1.92 from 2012 to 2025

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Long-term revenue, profit and asset trends

Period 2012 to 2025Source Annual securities reportsDisclosed

Mark on the chart
16 11 5 0 2012 2014 2016 2018 2020 2022 2024 2025 Net sales and operating revenue Ordinary income 2020　Ordinary income (loss) as a share of revenue -5.6 points 2021　Ordinary income (loss) as a share of revenue +9.5 points 2023　Ordinary income (loss) as a share of revenue -5.0 points 16Latest value 2025 16¥ billion 16Highest in the period shown 2025 16¥ billion 8Lowest in the period shown 2012 8¥ billion ¥ billion

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Recent performance trends

Source Annual securities reports

16 11 5 0 4 years ago 3 years ago 2 years ago Last year This year Net sales and operating revenue Ordinary income ¥ billion

Year-on-year comparison

Period 2012 to 2025Disclosed

Item20212022202320242025
Net sales ¥13.0B ¥13.7B ¥14.4B ¥15.1B ¥15.8B
Year on year (%) +19.3% +4.7% +5.8% +4.5% +5.0%
Ordinary income (loss) ¥3.6B ¥3.7B ¥3.2B ¥3.6B ¥3.9B
Change from prior year +82.5% +3.8% -13.5% +10.5% +8.5%
Ordinary income (loss) as a share of Net sales 27.6% 27.3% 22.3% 23.6% 24.4%
Change (percentage points) +9.5 points◆ -0.3 points -5.0 points◆ +1.3 points +0.8 points

Fiscal periods marked for changes

  • 2020Ordinary income (loss) as a share of revenue -5.6 points
  • 2021Ordinary income (loss) as a share of revenue +9.5 points
  • 2023Ordinary income (loss) as a share of revenue -5.0 points

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Earnings and net assets per share over time

Unit yenSource Annual securities reports

170 114 57 0 4 years ago 3 years ago 2 years ago Last year This year Earnings per share yen 1,739 1,159 580 0 4 years ago 3 years ago 2 years ago Last year This year Net assets per share yen

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Return on equity over time

Unit %Source Annual securities reports

11 7 4 0 4 years ago 3 years ago 2 years ago Last year This year Return on equity (ROE, %)
Parent only indicators (18 items)
Item4 years ago3 years ago2 years agoLast yearThis year
Net sales ¥13.0 billion ¥13.7 billion ¥14.4 billion ¥15.1 billion ¥15.8 billion
Ordinary income (loss) ¥3.6 billion ¥3.7 billion ¥3.2 billion ¥3.6 billion ¥3.9 billion
Net income (loss) ¥2.5 billion ¥2.6 billion ¥2.4 billion ¥2.5 billion ¥2.7 billion
Capital stock ¥1.8 billion ¥1.8 billion ¥1.8 billion ¥1.8 billion ¥1.8 billion
Total number of issued shares (common stock) 16,670,000 shares 16,670,000 shares 16,670,000 shares 16,670,000 shares 16,670,000 shares
Net assets ¥22.9 billion ¥24.8 billion ¥25.9 billion ¥26.2 billion ¥27.4 billion
Total assets ¥26.8 billion ¥27.6 billion ¥28.6 billion ¥29.3 billion ¥30.6 billion
Net assets per share 1,385.83 yen 1,494.56 yen 1,589.89 yen 1,651.45 yen 1,738.76 yen
Dividend per share 45 yen 46 yen 72 yen 77 yen 85 yen
Interim dividend per share 20 yen 23 yen 24 yen 37 yen 40 yen
Basic earnings (loss) per share 149.71 yen 155.27 yen 145.71 yen 155.59 yen 170.35 yen
Equity-to-asset ratio 85.4% 89.9% 90.6% 89.7% 89.7%
Return on equity 11.2% 10.8% 9.5% 9.6% 10.0%
Payout ratio 30.1% 29.6% 49.4% 49.5% 49.9%
Net cash provided by (used in) operating activities ¥3.7 billion ¥3.1 billion ¥2.9 billion ¥3.4 billion ¥3.4 billion
Net cash provided by (used in) investing activities ¥-0.4 billion ¥-0.4 billion ¥-1.0 billion ¥-0.9 billion ¥-3.2 billion
Net cash provided by (used in) financing activities ¥-2.5 billion ¥-2.0 billion ¥-1.4 billion ¥-2.5 billion ¥-2.0 billion
Cash and cash equivalents ¥8.4 billion ¥9.1 billion ¥9.5 billion ¥9.4 billion ¥7.6 billion

Dividend history

Source: reporting company’s key figures, annual securities reports · 14 years (2012 to 2025)Parent-onlyDisclosed

11 periods Consecutive increases (own definition) through FY ending 9/2025
14 periods Consecutive periods with dividends (site definition) through FY ending 9/2025
+10.4% Dividend growth (year on year)
+16.3% Dividend growth (5-year annual rate)
Fiscal yearAnnual dividend per share Of which interimPayout ratio (as reported, parent only) Flag
FY ending 9/2025 ¥85 ¥40 49.9%
FY ending 9/2024 ¥77 ¥37 49.5%
FY ending 9/2023 ¥72 ¥24 49.4%
FY ending 9/2022 ¥46 ¥23 29.6%
FY ending 9/2021 ¥45 ¥20 30.1%
FY ending 9/2020 ¥40 ¥20 49.1%
FY ending 9/2019 ¥38 ¥19 32.2%
FY ending 9/2018 ¥34 ¥17 30.2%
FY ending 9/2017 ¥33 ¥15 29.8%
FY ending 9/2016 ¥30 ¥14 29.9%
FY ending 9/2015 ¥26 ¥12 29.1%
FY ending 9/2014 ¥24 ¥12 29.5%
FY ending 9/2013 ¥28 ¥16 36.5%
FY ending 9/2012 ¥22 ¥10 29.1%

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Dividends per share over time

Unit yenSource Annual securities reports

85 57 28 0 4 years ago 3 years ago 2 years ago Last year This year Dividend per share yen

Shareholder composition

As of 2025-09-30Disclosed

Share ownership by holder category

14,782 Shareholders
5.54% Foreign holders (total) Industry median 3.64%
48.88% Individuals and others Industry median 52.53%

STEP

Unit %Source Annual securities reports

  • Financial institutions8.54%
  • Securities firms1.62%
  • Other corporations35.41%
  • Foreign holders (institutions)5.48%
  • Foreign holders (individuals)0.06%
  • Individuals and others48.88%

Major shareholders

RankShareholderShareholding ratioShares held
1 有限会社ケー・プランニング 35.83% 5,651,100
2 龍井 郷二 8.26% 1,302,800
3 ＳＴＥＰ社員持株会 5.41% 852,480
4 日本マスタートラスト信託銀行株式会社(信託口) 4.72% 745,100
5 龍井 喜久江 2.84% 447,400
6 株式会社横浜銀行(常任代理人株式会社日本カストディ銀行) 2.03% 320,000
7 ビービーエイチ ボストン フォー ノムラ ジャパン スモーラー キャピタライゼイション ファンド ６２００６５(常任代理人株式会社みずほ銀行決済営業部) 1.27% 200,600
8 セコム損害保険株式会社 1.14% 180,000
9 株式会社日本カストディ銀行(信託口) 0.63% 99,000
10 山口 愼一 0.57% 90,600

Research and development expenses and capital expenditure

Source: R&D and capital expenditure sections, annual securities reports · 2 years (2020 to 2025)Disclosed

Not disclosed Research and development
¥0.3 billion Capital expenditure
Fiscal year Capital expenditure
FY ending 9/2025 ¥0.3 billion
FY ending 9/2020 ¥0.5 billion

Revenue scale in the same industry

STEP

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 (Oct 2024 to Sep 2025)Parent-onlyDisclosed

954 Employees (parent only) Industry median 130
39.5 Average age Industry median 38.8
12.5 years Average length of service Industry median 6.6 years
¥7.26 million Average annual salary Industry median ¥5.89 million
People and organisation
16.6¥ million Sales per employee Industry median 24.2¥ million FY ending 9/2025 · parent company only / calculated
¥3.96 million Operating income per employee
42.1% Wage gap between men and women
22.9% Women in managerial positions
100.0% Men taking childcare leave
Men 12.3 yrs
Women 9.6 yrs Average length of service by gender
Men 748
Women 206 Employees by gender
197 Average temporary staff

Administrative filings and published information

Workplace information filings

Filed 2026-07-23Disclosed

ItemValue
Employees 954
Share of managers who are women 22.9%

Audit and disclosure information

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

ItemValue
Audit firm 有限責任監査法人トーマツ
Audit fees (this year, filing company) ¥17.00 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) (18 items)

ItemValueConsolidated / Non-consolidated
Dividend per share 85 yen Parent only
Net cash provided by (used in) operating activities ¥3.4 billion Parent only
Net sales ¥15.8 billion Parent only
Net income (loss) ¥2.7 billion Parent only
Net cash provided by (used in) investing activities ¥-3.2 billion Parent only
Cash and cash equivalents ¥7.6 billion Parent only
Total number of issued shares (common stock) 16,670,000 shares Parent only
Net assets ¥27.4 billion Parent only
Ordinary income (loss) ¥3.9 billion Parent only
Total assets ¥30.6 billion Parent only
Return on equity 10.0% Parent only
Equity-to-asset ratio 89.7% Parent only
Net cash provided by (used in) financing activities ¥-2.0 billion Parent only
Capital stock ¥1.8 billion Parent only
Payout ratio 49.9% Parent only
Interim dividend per share 40 yen Parent only
Basic earnings (loss) per share 170.35 yen Parent only
Net assets per share 1,738.76 yen Parent only

Employees (9 items)

ItemValueConsolidated / Non-consolidated
Wage gap between men and women (all employees) 42.1% Parent only
Average length of service (years) 12.5 years Parent only
Average annual salary ¥7.26 million Parent only
Average age (years) 39.5 years old Parent only
Number of employees 954 people Parent only
Number of employees 954 people Parent only
Number of employees 954 people Parent only
Wage gap between men and women (regular employees) 59.8% Parent only
Wage gap between men and women (non-regular employees) 33.9% Parent only

Other disclosed items (6 items)

ItemValueConsolidated / Non-consolidated
Rate of male employees taking childcare leave (all employees) 100.0% Parent only
Average number of temporary employees 197 people Parent only
Average number of temporary employees 197 people Parent only
Average number of temporary employees 197 people Parent only
Total return on the share price index 217.8% Parent only
Ratio of female employees in managerial positions 22.9% Parent only

Shares (12 items)

ItemValueConsolidated / Non-consolidated
Number of shares held 9,889,080 shares Consolidated
Total number of shares held treasury shares etc 898,600 shares Consolidated
Number of shares 16,670,000 shares Consolidated
Shareholding ratio treasury shares etc 5.4% Consolidated
Shareholding ratio 62.7% Consolidated
Number of shares held in own name treasury shares etc 898,600 shares Consolidated
Number of voting rights 155,944 units Consolidated
Carrying amount on the balance sheet ¥0 Consolidated
Carrying amount on the balance sheet ¥34.11 million Consolidated
Number of issues 1 issues Consolidated
Number of issues 1 issues Consolidated
Total shareholder return 177.4% Parent only

Property and facilities (1 items)

ItemValueConsolidated / Non-consolidated
Capital expenditures ¥0.3 billion Consolidated

Audit (2 items)

ItemValueConsolidated / Non-consolidated
Fees for audit and attestation services - reporting company ¥17.00 million Consolidated
Fees for non-audit services - reporting company ¥2.79 million Consolidated

Balance sheet (74 items)

ItemValueConsolidated / Non-consolidated
Other ¥13.75 million Parent only
Other ¥0.45 million Parent only
Other ¥16.40 million Parent only
Other ¥0.3 billion Parent only
Other ¥0.1 billion Parent only
Valuation difference on available-for-sale securities ¥14.33 million Parent only
Other capital surplus ¥0.3 billion Parent only
Lease obligations ¥20.62 million Parent only
Lease obligations ¥17.46 million Parent only
Work in process ¥12.69 million Parent only
General reserve ¥97.80 million Parent only
Retained earnings ¥25.2 billion Parent only
Legal retained earnings ¥0.1 billion Parent only
Unearned revenue ¥3.26 million Parent only
Advances received ¥0.4 billion Parent only
Prepaid expenses ¥0.3 billion Parent only
Raw materials and supplies ¥1.41 million Parent only
Merchandise and finished goods ¥23.56 million Parent only
Non-current liabilities ¥0.8 billion Parent only
Non-current assets ¥22.0 billion Parent only
Land ¥8.6 billion Parent only
Accounts receivable - trade ¥95.40 million Parent only
Tools, furniture and fixtures ¥0.3 billion Parent only
Tools, furniture and fixtures ¥61.47 million Parent only
Guarantee deposits ¥0.7 billion Parent only
Buildings ¥14.8 billion Parent only
Buildings, net ¥7.2 billion Parent only
Provision for directors' retirement benefits ¥0.1 billion Parent only
Investments and other assets ¥5.9 billion Parent only
Investment securities ¥4.7 billion Parent only
Property, plant and equipment ¥16.0 billion Parent only
Income taxes payable ¥0.7 billion Parent only
Accrued consumption taxes ¥0.3 billion Parent only
Accrued expenses ¥0.3 billion Parent only
Accounts payable - other ¥0.2 billion Parent only
Shareholders' equity ¥27.4 billion Parent only
Inventories ¥37.66 million Parent only
Structures ¥0.3 billion Parent only
Structures, net ¥66.14 million Parent only
Machinery and equipment ¥0.2 billion Parent only
Machinery and equipment, net ¥40.93 million Parent only
Current liabilities ¥2.4 billion Parent only
Current assets ¥8.6 billion Parent only
Accumulated depreciation ¥-0.1 billion Parent only
Accumulated depreciation ¥-23.08 million Parent only
Accumulated depreciation and impairment loss ¥-0.3 billion Parent only
Accumulated depreciation and impairment loss ¥-7.6 billion Parent only
Accumulated depreciation and impairment loss ¥-0.3 billion Parent only
Intangible assets ¥0.1 billion Parent only
Cash and cash equivalents ¥7.6 billion Parent only
Cash and deposits ¥7.8 billion Parent only
Net assets ¥27.4 billion Parent only
Net assets ¥27.4 billion Parent only
Total assets ¥30.6 billion Parent only
Deferred tax assets ¥0.3 billion Parent only
Retained earnings brought forward ¥24.9 billion Parent only
Treasury stock ¥-1.7 billion Parent only
Valuation and translation adjustments ¥14.33 million Parent only
Liabilities ¥3.1 billion Parent only
Liabilities and net assets ¥30.6 billion Parent only
Allowance for doubtful accounts ¥-0.35 million Parent only
Capital surplus ¥2.2 billion Parent only
Legal capital surplus ¥1.9 billion Parent only
Capital stock ¥1.8 billion Parent only
Asset retirement obligations ¥0.6 billion Parent only
Provision for bonuses ¥0.1 billion Parent only
Vehicle and delivery equipment ¥24.25 million Parent only
Vehicles, net ¥1.17 million Parent only
Long-term loans payable ¥33.33 million Parent only
Long-term prepaid expenses ¥0.2 billion Parent only
Long-term loans receivable ¥3.14 million Parent only
Telephone subscription right ¥0.07 million Parent only
Deposits received ¥0.3 billion Parent only
Current portion of long-term loans payable ¥70.84 million Parent only

Statement of income (42 items)

ItemValueConsolidated / Non-consolidated
Other ¥38.88 million Parent only
Other ¥6.56 million Parent only
Other ¥0.2 billion Parent only
Dividends from surplus ¥-1.3 billion Parent only
Subsidy income ¥22.09 million Parent only
Interest income ¥4.01 million Parent only
Rental income ¥0.1 billion Parent only
Operating income ¥3.8 billion Parent only
Non-operating income ¥0.2 billion Parent only
Non-operating expenses ¥0.1 billion Parent only
Net cash provided by (used in) operating activities ¥3.4 billion Parent only
Cost of sales ¥11.1 billion Parent only
Gross profit (loss) ¥4.7 billion Parent only
Net sales ¥15.8 billion Parent only
Advertising expenses ¥96.11 million Parent only
Net income (loss) ¥2.7 billion Parent only
Net income (loss) ¥2.7 billion Parent only
Directors' compensations ¥0.1 billion Parent only
Net cash provided by (used in) investing activities ¥-3.2 billion Parent only
Interest expenses ¥0.81 million Parent only
Commission fees ¥0.1 billion Parent only
Interest on securities ¥19.20 million Parent only
Income taxes - current ¥1.2 billion Parent only
Income taxes ¥1.2 billion Parent only
Income taxes - deferred ¥-0.71 million Parent only
Depreciation ¥13.92 million Parent only
Net increase (decrease) in cash and cash equivalents ¥-1.8 billion Parent only
Welfare expenses ¥41.60 million Parent only
Taxes and dues ¥0.2 billion Parent only
Income (loss) before income taxes ¥3.9 billion Parent only
Income (loss) before income taxes ¥3.9 billion Parent only
Ordinary income ¥3.9 billion Parent only
Salaries and allowances ¥0.2 billion Parent only
Disposal of treasury stock ¥0.2 billion Parent only
Purchase of treasury stock ¥-0.5 billion Parent only
Net cash provided by (used in) financing activities ¥-2.0 billion Parent only
Selling, general and administrative expenses ¥0.9 billion Parent only
Provision of allowance for doubtful accounts ¥0.38 million Parent only
Rent expenses ¥96.67 million Parent only
Bonuses ¥38.94 million Parent only
Provision for bonuses ¥2.74 million Parent only
Retirement benefit expenses ¥4.63 million Parent only

Statement of changes in equity (2 items)

ItemValueConsolidated / Non-consolidated
Total changes during the period ¥1.2 billion Parent only
Net changes in items other than shareholders' equity ¥7.00 million Parent only

Statement of cash flows (31 items)

ItemValueConsolidated / Non-consolidated
Other ¥14.39 million Parent only
Other ¥-0.02 million Parent only
Repayments of finance lease obligations ¥-19.23 million Parent only
Interest expenses paid ¥-0.78 million Parent only
Interest and dividends income received ¥29.98 million Parent only
Increase (decrease) in advances received ¥15.21 million Parent only
Proceeds from subsidy income ¥22.85 million Parent only
Subsidy income ¥-22.09 million Parent only
Interest and dividend income ¥-33.20 million Parent only
Decrease increase in notes and accounts receivable trade ¥-0.29 million Parent only
Proceeds from withdrawal of time deposits ¥0.3 billion Parent only
Payments into time deposits ¥-0.3 billion Parent only
Subtotal ¥4.5 billion Parent only
Purchase of investment securities ¥-2.9 billion Parent only
Interest expenses ¥0.81 million Parent only
Proceeds from collection of lease and guarantee deposits ¥13.04 million Parent only
Payments for lease and guarantee deposits ¥-13.48 million Parent only
Purchase of property plant and equipment ¥-0.3 billion Parent only
Increase/(decrease) in accounts payable - expenses ¥9.11 million Parent only
Increase (decrease) in accounts payable-other ¥1.87 million Parent only
Share-based payment expenses ¥0.1 billion Parent only
Decrease (increase) in inventories ¥-0.95 million Parent only
Income taxes paid ¥-1.2 billion Parent only
Depreciation ¥0.5 billion Parent only
Purchase of intangible assets ¥-12.25 million Parent only
Regarding purchase of treasury stock ¥-0.5 billion Parent only
Collection of loans receivable ¥1.65 million Parent only
Increase (decrease) in allowance for doubtful accounts ¥-0.03 million Parent only
Increase (decrease) in provision for bonuses ¥0.57 million Parent only
Dividends ¥-1.3 billion Parent only
Repayment of long term loans payable ¥-0.1 billion Parent only

Accounts unique to this company (1 items)

ItemValueConsolidated / Non-consolidated
Revenue ¥-0.1 billion Parent only
Basic indicators
ItemValueConsolidated / Non-consolidatedSource
Net cash provided by (used in) operating activities ¥3.4 billion Parent onlyDisclosed
Dividend per share 85 Parent onlyDisclosed
Number of employees 954 Parent onlyDisclosed
Net assets ¥27.4 billion Parent onlyDisclosed
Net sales ¥15.8 billion Parent onlyDisclosed
Operating income ¥3.8 billion Parent onlyDisclosed
Ordinary income ¥3.9 billion Parent onlyDisclosed
Total assets ¥30.6 billion Parent onlyDisclosed
Operating margin 23.9%Parent onlyCalculated
Net margin Not disclosedNot applicableNot calculated (a required value is not disclosed)
Sales per employee 16610992 yenParent onlyCalculated
Total asset turnover 0.52 timesParent onlyCalculated
Net assets to total assets 89.7%Parent onlyCalculated
How to read the figures, and caveats

Terms

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

Key figures

  • Operating margin 23.9%　Operating income ÷ net sales 　＝ ¥3.8 billion ÷ ¥15.8 billion
    Operating income ÷ net sales. The denominator is Net sales (Parent only, Japanese GAAP).
  • Sales per employee 16,610,992 yen　Sales or operating revenue ÷ employees 　＝ ¥15.8 billion ÷ 954 people
    Sales or operating revenue ÷ employees. The denominator is Number of employees (Parent only, Japanese GAAP).
  • Total asset turnover 0.52 times　Sales or operating revenue ÷ total assets 　＝ ¥15.8 billion ÷ ¥30.6 billion
    Sales or operating revenue ÷ total assets. The denominator is Total assets (Parent only, Japanese GAAP).
  • Net assets to total assets 89.7%　Net assets ÷ total assets 　＝ ¥27.4 billion ÷ ¥30.6 billion
    Net assets ÷ total assets. The denominator is Total assets (Parent only, Japanese GAAP).

Company details

  • Representative　President, Representative Director, gBizINFO

Amounts by account

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

Selling, general and administrative expenses

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

Finance

  • Net assets to total assets　Net assets ÷ total assets
  • Net assets per share　Parent only
  • Total assets　Parent only

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

Long-term changes in performance

  • Revenue　Disclosed value for 2025 ÷ disclosed value for 2012

Year-on-year comparison

  • Year on year: calculated only where the item, reporting range and accounting standard match and the periods are consecutive
  • Comparison basis not confirmed: periods with a change of accounting standard or reporting range, a moved fiscal year end, or an unconfirmed period
  • ◆: a period where revenue moved 20% or more from the prior year, profit as a share of revenue moved 2.0 percentage points or more, or profit or loss changed sign. Item used named in the table and list. Not a ranking of companies

Earnings and net assets per share over time

  • Earnings per share = net profit ÷ shares; net assets per share = net assets ÷ shares. Disclosed values from the key financial indicators of the annual securities report. No share prices used

Return on equity over time

  • Return on equity (ROE): net profit as a proportion of equity. For Japanese companies, the disclosed value in the key financial indicators of the annual securities report (decimals converted to percentages)

Dividend history

  • Payout ratio: dividends as a proportion of net profit. Dividend amounts and payout ratios: the reporting company’s parent-only disclosed values (as written in the annual securities report, not recalculated from consolidated profit). Consecutive increases: years in a row, from the latest backwards, in which the annual dividend per share rose. Consecutive years with a dividend: years in a row with an annual dividend per share above zero. Both this site’s own count (not the criteria of any published index). A year with no disclosure not read as zero; counting stops there. Range limited to the years listed above.

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.

Revenue scale in the same industry

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

Workforce information

  • All four: the reporting company (parent-only), as disclosed in the employee section of the annual securities report. Industry median: the middle value among companies in 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)
  • Men taking childcare leave　Reporting company (parent only)
  • Average length of service by gender　gBizINFO, covering その他
  • Employees by gender　gBizINFO
  • Average temporary staff　Parent only, average headcount other than regular employees

Workplace information filings

  • Source: processed from Shokuba-labo, the workplace information site of the Ministry of Health, Labour and Welfare. Items the company filed only Shokuba-labo

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 STEP CO.,LTD. on EDINET, the FSA’s disclosure system (free to read)
Corporate number: 7021001001169 / 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