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日教販

株式会社日教販

Company highlights

The largest segment by revenue is 出版物等取次販売事業, at 97.9% of the total.

Key figures

Period Oct 2024 to Sep 2025ConsolidatedJapanese GAAP

RevenueDisclosed ¥29.0B
Operating marginCalculated 1.1%
Net assets to total assetsCalculated 31.4%

Company profile

No securities code (not listed) / EDINET code E02537 / Wholesale Trade / Fiscal year end September 30

文京区後楽１丁目４番２５号／Capital stock ¥100 million
Address, capital stock, fiscal year end and industry: the FSA’s EDINET code list.

Company details
2 Consolidated subsidiaries

Tables scroll sideways

Disclosed data

Source: Annual Securities Report (Oct 2024 to Sep 2025) · filed 2025-12-24

Profitability ★☆☆☆☆position among all companies 1.1%
Growth (revenue, 4-year average) ★★☆☆☆position among all companies 1.5%
Capital efficiency ★★★☆☆position among all companies 7.1%

Business activities and revenue composition

日教販

Revenue and profit by business segment

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

SalesProfit 出版物等取次販売事業出版物等取次販売事業 Sales 97.9% 98% Profit 39.3% 39% Real estate…Real estate business Sales 2.1% 2% Profit 60.7% 61%
BusinessNet sales to external customers Operating income
This yearShareLast year This yearShareMarginLast year
出版物等取次販売事業 ¥28.4 billion 97.9% ¥29.2 billion ¥0.2 billion 39.3% 0.6% ¥0.2 billion
Real estate business ¥0.6 billion 2.1% ¥0.6 billion ¥0.3 billion 60.7% 46.9% ¥0.3 billion
Total of the businesses ¥29.0 billion100.0% ¥0.5 billion 100.0%

Revenue and profit

日教販

Period Oct 2024 to Sep 2025Source Annual securities reports

Net sales and operating revenue ¥29.0B　100% Cost of sales ¥26.0B　90% Selling, general and administrative expenses ¥2.6B　9% Operating income ¥0.3B　1%
Amounts by account
GroupAccountAmountConsolidated / Non-consolidated
Selling, general and administrative expenses Freightage and packing expenses ¥0.6 billion Consolidated
Outsourcing expenses ¥0.5 billion Consolidated
Employees' salaries and allowances ¥0.4 billion Consolidated
Depreciation ¥0.1 billion Parent only
Taxes and dues ¥60.34 million Parent only
Operations consignment expenses ¥59.40 million Parent only
Other ¥58.91 million Parent only
Provision for bonuses ¥45.08 million Consolidated
Utilities expenses ¥42.32 million Parent only
Retirement benefit expenses ¥32.02 million Consolidated
Provision for directors' retirement benefits ¥14.23 million Consolidated
Provision of allowance for doubtful accounts ¥-1.45 million Consolidated
Profit by stage Gross profit (loss) ¥2.9 billion Consolidated
Operating income ¥0.3 billion Consolidated
Ordinary income ¥0.3 billion Consolidated
Net income ¥0.2 billion Consolidated

日教販

Selling, general and administrative expenses

Period Oct 2024 to Sep 2025Source Annual securities reports

Freightage and packing expenses ¥0.6 billion (23.1%)23%Outsourcing expenses ¥0.5 billion (19.3%)19%Employees' salaries and allowances ¥0.4 billion (16.8%)17%Depreciation ¥0.1 billion (5.3%)Taxes and dues ¥0.1 billion (2.3%)Operations consignment expenses ¥0.1 billion (2.3%)Other (not itemized) ¥0.8 billion (30.9%)31%¥2.6B
  • Freightage and packing expenses　¥0.6 billion
  • Outsourcing expenses　¥0.5 billion
  • Employees' salaries and allowances　¥0.4 billion
  • Depreciation　¥0.1 billion
  • Taxes and dues　¥0.1 billion
  • Operations consignment expenses　¥0.1 billion
  • Other (not itemized)　¥0.8 billion

Performance, financial position and capital allocation

Finance
31.4% Net assets to total assets Industry median 50.6% FY ending 9/2025 · consolidated / calculated
2.1% Return on assets (ROA)
¥953.25 Net assets per share
¥0.2 billion Free cash flow
¥10.3 billion Total assets
Capital allocation
104.5% Cash conversion Industry median 94.2% FY ending 9/2025 · consolidated / calculated
-0.4% Increase in working capital ★★☆☆☆ position among all companies FY ending 9/2025 · consolidated / calculated
27.2% Property, plant and equipment purchases relative to depreciation ★☆☆☆☆ position among all companies FY ending 9/2025 · consolidated / calculated
5.1% Return to shareholders ★☆☆☆☆ position among all companies FY ending 9/2025 · consolidated / calculated
11.7% Investment securities to net assets ★★★☆☆ position among all companies FY ending 9/2025 · consolidated / calculated

Long-term changes in performance

Period 2012 to 2025Disclosed

Revenue ×0.86 from 2012 to 2025

日教販

Long-term revenue, profit and asset trends

Period 2012 to 2025Source Annual securities reportsDisclosed

Mark on the chart
34 22 11 -0 2012 2014 2016 2018 2020 2022 2024 2025 Net sales and operating revenue Ordinary income 2013　Ordinary income (loss) profit to loss 2014　Ordinary income (loss) loss to profit 29Latest value 2025 29¥ billion 34Highest in the period shown 2012 34¥ billion 27Lowest in the period shown 2019 27¥ billion ¥ billion

日教販

Recent performance trends

Source Annual securities reports

30 20 10 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 ¥27.3B ¥26.9B ¥28.0B ¥29.8B ¥29.0B
Year on year (%) -1.5% -1.4% +4.3% +6.4% -2.9%
Ordinary income (loss) ¥0.4B ¥0.4B ¥0.3B ¥0.4B ¥0.3B
Change from prior year +1.7% +7.9% -16.7% +9.1% -8.3%
Ordinary income (loss) as a share of Net sales 1.3% 1.4% 1.1% 1.2% 1.1%
Change (percentage points) +0.0 points +0.1 points -0.3 points +0.0 points -0.1 points

Fiscal periods marked for changes

  • 2013Ordinary income (loss) profit to loss
  • 2014Ordinary income (loss) loss to profit

日教販

Earnings and net assets per share over time

Unit yenSource Annual securities reports

84 56 28 0 4 years ago 3 years ago 2 years ago Last year This year Earnings per share yen 953 636 318 0 4 years ago 3 years ago 2 years ago Last year This year Net assets per share yen

日教販

Return on equity over time

Unit %Source Annual securities reports

12 8 4 0 4 years ago 3 years ago 2 years ago Last year This year Return on equity (ROE, %)
Consolidated indicators (14 items)
Item4 years ago3 years ago2 years agoLast yearThis year
Net sales ¥27.3 billion ¥26.9 billion ¥28.0 billion ¥29.8 billion ¥29.0 billion
Ordinary income (loss) ¥0.4 billion ¥0.4 billion ¥0.3 billion ¥0.4 billion ¥0.3 billion
Net income (loss) attributable to owners of parent ¥0.2 billion ¥0.3 billion ¥0.2 billion ¥0.2 billion ¥0.2 billion
Comprehensive income ¥0.3 billion ¥0.3 billion ¥0.3 billion ¥0.2 billion ¥0.3 billion
Net assets ¥2.2 billion ¥2.5 billion ¥2.7 billion ¥3.0 billion ¥3.2 billion
Total assets ¥9.6 billion ¥10.0 billion ¥10.4 billion ¥10.3 billion ¥10.3 billion
Net assets per share 643.33 yen 727.02 yen 805.83 yen 870.1 yen 953.25 yen
Basic earnings (loss) per share 66.13 yen 83.98 yen 64.52 yen 63.79 yen 64.81 yen
Equity-to-asset ratio 22.7% 24.7% 26.4% 28.8% 31.4%
Return on equity 10.9% 12.2% 8.4% 7.6% 7.1%
Net cash provided by (used in) operating activities ¥0.3 billion ¥0.3 billion ¥0.3 billion ¥0.4 billion ¥0.3 billion
Net cash provided by (used in) investing activities ¥-0.3 billion ¥-0.2 billion ¥-90.35 million ¥2.23 million ¥-0.1 billion
Net cash provided by (used in) financing activities ¥-0.4 billion ¥-0.1 billion ¥-0.1 billion ¥-0.2 billion ¥-95.47 million
Cash and cash equivalents ¥0.8 billion ¥0.8 billion ¥0.9 billion ¥1.2 billion ¥1.3 billion
Parent only indicators (13 items)
Item4 years ago3 years ago2 years agoLast yearThis year
Net sales ¥27.3 billion ¥26.9 billion ¥28.0 billion ¥29.7 billion ¥28.9 billion
Ordinary income (loss) ¥0.4 billion ¥0.4 billion ¥0.3 billion ¥0.3 billion ¥0.3 billion
Net income (loss) ¥0.2 billion ¥0.3 billion ¥0.2 billion ¥0.2 billion ¥0.2 billion
Capital stock ¥0.1 billion ¥0.1 billion ¥0.1 billion ¥0.1 billion ¥0.1 billion
Total number of issued shares (common stock) 3,400,000 shares 3,400,000 shares 3,400,000 shares 3,400,000 shares 3,400,000 shares
Net assets ¥2.2 billion ¥2.4 billion ¥2.7 billion ¥2.9 billion ¥3.2 billion
Total assets ¥9.6 billion ¥10.0 billion ¥10.4 billion ¥10.2 billion ¥10.3 billion
Net assets per share 635.27 yen 719.41 yen 798.33 yen 862.46 yen 945.04 yen
Dividend per share Could not be retrieved 5 yen 5 yen 5 yen 5 yen
Basic earnings (loss) per share 66.12 yen 84.42 yen 64.63 yen 63.65 yen 64.24 yen
Equity-to-asset ratio 22.4% 24.5% 26.1% 28.6% 31.2%
Return on equity 11.1% 12.5% 8.5% 7.7% 7.1%
Payout ratio Could not be retrieved 5.9% 7.7% 7.8% 7.7%

Dividend history

Source: reporting company’s key figures, annual securities reports · 4 years (2022 to 2025)Parent-onlyDisclosed

0 periods Consecutive increases (own definition) through FY ending 9/2025
4 periods Consecutive periods with dividends (site definition) through FY ending 9/2025
+0.0% Dividend growth (year on year)
Fewer than six years Dividend growth (5-year annual rate)
Fiscal yearAnnual dividend per share Of which interimPayout ratio (as reported, parent only) Flag
FY ending 9/2025 ¥5 Could not be retrieved 7.7%
FY ending 9/2024 ¥5 Could not be retrieved 7.8%
FY ending 9/2023 ¥5 Could not be retrieved 7.7%
FY ending 9/2022 ¥5 Could not be retrieved 5.9%

日教販

Dividends per share over time

Unit yenSource Annual securities reports

5 3 2 0 4 years ago 3 years ago 2 years ago Last year This year Dividend per share yen

Revenue scale in the same industry

日教販

Source Annual securities reports of each company

Wholesale Trade: 330 companies · revenue · largest first・each company’s latest fiscal year・Consolidated・Disclosed

  • 1 MitsubishiFY Mar 2026 ¥18.9T
  • 2 ITOCHUFY Mar 2026 ¥14.8T
  • 3 MITSUI &FY Mar 2026 ¥14.0T
  • … 240 companies
  • 244 NAGAHORIFY Mar 2026 ¥29.4B
  • 245 TOBAFY Mar 2026 ¥29.1B
  • 246 日教販This companyFY Sep 2025 ¥29.0B
  • 247 RasaFY Mar 2026 ¥28.2B
  • 248 SHINTOFY Jan 2026 ¥27.9B
  • … 82 companies

Workforce information

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

109 Employees (parent only) Industry median 228
Could not be retrieved Average age Industry median 42.3
Could not be retrieved Average length of service Industry median 13.8 years
Could not be retrieved Average annual salary Industry median ¥6.79 million
People and organisation
263.2¥ million Sales per employee Industry median 101.7¥ million FY ending 9/2025 · consolidated / calculated
¥3.01 million Operating income per employee
4 Average temporary staff

Audit and disclosure information

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

ItemValue
Audit firm ＫＤＡ監査法人
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) (27 items)

ItemValueConsolidated / Non-consolidated
Comprehensive income ¥0.3 billion Consolidated
Net cash provided by (used in) operating activities ¥0.3 billion Consolidated
Net sales ¥29.0 billion Consolidated
Net cash provided by (used in) investing activities ¥-0.1 billion Consolidated
Cash and cash equivalents ¥1.3 billion Consolidated
Net assets ¥3.2 billion Consolidated
Ordinary income (loss) ¥0.3 billion Consolidated
Total assets ¥10.3 billion Consolidated
Return on equity 7.1% Consolidated
Equity-to-asset ratio 31.4% Consolidated
Net income (loss) attributable to owners of parent ¥0.2 billion Consolidated
Net cash provided by (used in) financing activities ¥-95.47 million Consolidated
Basic earnings (loss) per share 64.81 yen Consolidated
Net assets per share 953.25 yen Consolidated
Dividend per share 5 yen Parent only
Net sales ¥28.9 billion Parent only
Net income (loss) ¥0.2 billion Parent only
Total number of issued shares (common stock) 3,400,000 shares Parent only
Net assets ¥3.2 billion Parent only
Ordinary income (loss) ¥0.3 billion Parent only
Total assets ¥10.3 billion Parent only
Return on equity 7.1% Parent only
Equity-to-asset ratio 31.2% Parent only
Capital stock ¥0.1 billion Parent only
Payout ratio 7.7% Parent only
Basic earnings (loss) per share 64.24 yen Parent only
Net assets per share 945.04 yen Parent only

Employees (2 items)

ItemValueConsolidated / Non-consolidated
Number of employees 110 people Consolidated
Number of employees 109 people Parent only

Other disclosed items (4 items)

ItemValueConsolidated / Non-consolidated
Average number of temporary employees 4 people Consolidated
Write-downs of inventories ¥3.09 million Consolidated
Number of consolidated subsidiaries 2 companies Consolidated
Average number of temporary employees 4 people Parent only

Shares (2 items)

ItemValueConsolidated / Non-consolidated
Number of shares held 1,140,000 shares Consolidated
Shareholding ratio 33.6% Consolidated

Balance sheet (126 items)

ItemValueConsolidated / Non-consolidated
Other ¥0.2 billion Consolidated
Other ¥0.2 billion Consolidated
Other ¥0.7 billion Consolidated
Other ¥66.28 million Consolidated
Other ¥9.28 million Consolidated
Valuation difference on available-for-sale securities ¥0.2 billion Consolidated
Other, net ¥48.44 million Consolidated
Software ¥0.3 billion Consolidated
Lease obligations ¥3.24 million Consolidated
Deferred tax liabilities for land revaluation ¥0.6 billion Consolidated
Retained earnings ¥1.9 billion Consolidated
Merchandise and finished goods ¥0.9 billion Consolidated
Non-current liabilities ¥1.7 billion Consolidated
Non-current assets ¥4.6 billion Consolidated
Land ¥1.9 billion Consolidated
Revaluation reserve for land ¥1.1 billion Consolidated
Accounts receivable - trade ¥2.5 billion Consolidated
Contract liabilities ¥1.96 million Consolidated
Buildings and structures ¥5.1 billion Consolidated
Buildings and structures, net ¥1.7 billion Consolidated
Provision for directors' retirement benefits ¥58.38 million Consolidated
Investments and other assets ¥0.5 billion Consolidated
Investment securities ¥0.4 billion Consolidated
Notes and accounts payable - trade ¥3.8 billion Consolidated
Property, plant and equipment ¥3.7 billion Consolidated
Income taxes payable ¥56.06 million Consolidated
Shareholders' equity ¥2.0 billion Consolidated
Machinery, equipment and vehicles ¥0.8 billion Consolidated
Machinery, equipment and vehicles, net ¥65.51 million Consolidated
Current liabilities ¥5.4 billion Consolidated
Current assets ¥5.7 billion Consolidated
Accumulated depreciation ¥-0.1 billion Consolidated
Accumulated depreciation ¥-3.4 billion Consolidated
Accumulated depreciation ¥-0.8 billion Consolidated
Intangible assets ¥0.3 billion Consolidated
Cash and cash equivalents ¥1.3 billion Consolidated
Cash and deposits ¥2.1 billion Consolidated
Short-term loans payable ¥0.6 billion Consolidated
Net assets ¥3.2 billion Consolidated
Net assets ¥3.2 billion Consolidated
Total assets ¥10.3 billion Consolidated
Deferred tax liabilities ¥75.19 million Consolidated
Valuation and translation adjustments ¥1.2 billion Consolidated
Liabilities ¥7.1 billion Consolidated
Liabilities and net assets ¥10.3 billion Consolidated
Allowance for doubtful accounts ¥-33.49 million Consolidated
Capital surplus ¥5.33 million Consolidated
Capital stock ¥0.1 billion Consolidated
Asset retirement obligations ¥22.81 million Consolidated
Provision for bonuses ¥45.08 million Consolidated
Net defined benefit liability ¥0.3 billion Consolidated
Long term accounts payable other ¥11.48 million Consolidated
Long-term loans receivable ¥4.02 million Consolidated
Long term guarantee deposited ¥0.6 billion Consolidated
Other ¥4.17 million Parent only
Other ¥5.90 million Parent only
Other ¥1.76 million Parent only
Valuation difference on available-for-sale securities ¥0.2 billion Parent only
Software ¥0.3 billion Parent only
Lease obligations ¥3.24 million Parent only
Deferred tax liabilities for land revaluation ¥0.6 billion Parent only
Investments in capital ¥0.17 million Parent only
Retained earnings ¥1.9 billion Parent only
Legal retained earnings ¥5.10 million Parent only
Advances received ¥16.37 million Parent only
Prepaid expenses ¥35.86 million Parent only
Advance payments trade ¥4.30 million Parent only
Raw materials and supplies ¥8.17 million Parent only
Merchandise and finished goods ¥0.9 billion Parent only
Non-current liabilities ¥1.7 billion Parent only
Non-current assets ¥4.6 billion Parent only
Land ¥1.9 billion Parent only
Revaluation reserve for land ¥1.1 billion Parent only
Accounts receivable - trade ¥2.5 billion Parent only
Tools, furniture and fixtures ¥0.2 billion Parent only
Tools, furniture and fixtures ¥48.44 million Parent only
Guarantee deposits ¥0.2 billion Parent only
Buildings ¥5.0 billion Parent only
Buildings, net ¥1.7 billion Parent only
Provision for directors' retirement benefits ¥58.38 million Parent only
Long term loans receivable from employees ¥4.02 million Parent only
Investments and other assets ¥0.6 billion Parent only
Investment securities ¥0.4 billion Parent only
Notes payable trade ¥0.1 billion Parent only
Property, plant and equipment ¥3.7 billion Parent only
Accounts receivable - other ¥24.14 million Parent only
Income taxes payable ¥55.88 million Parent only
Accrued consumption taxes ¥23.96 million Parent only
Accrued expenses ¥0.3 billion Parent only
Accounts payable - other ¥0.3 billion Parent only
Shareholders' equity ¥2.0 billion Parent only
Structures ¥72.62 million Parent only
Structures, net ¥1.29 million Parent only
Machinery and equipment ¥0.8 billion Parent only
Machinery and equipment, net ¥65.51 million Parent only
Current liabilities ¥5.4 billion Parent only
Current assets ¥5.7 billion Parent only
Accumulated depreciation ¥-0.1 billion Parent only
Accumulated depreciation ¥-3.3 billion Parent only
Accumulated depreciation ¥-71.33 million Parent only
Accumulated depreciation ¥-0.8 billion Parent only
Accumulated depreciation ¥-18.09 million Parent only
Intangible assets ¥0.3 billion Parent only
Cash and deposits ¥2.0 billion Parent only
Net assets ¥3.2 billion Parent only
Net assets ¥3.2 billion Parent only
Total assets ¥10.3 billion Parent only
Deferred tax liabilities ¥75.19 million Parent only
Retained earnings brought forward ¥1.9 billion Parent only
Valuation and translation adjustments ¥1.2 billion Parent only
Liabilities ¥7.1 billion Parent only
Liabilities and net assets ¥10.3 billion Parent only
Accounts payable - trade ¥3.6 billion Parent only
Allowance for doubtful accounts ¥-33.49 million Parent only
Capital stock ¥0.1 billion Parent only
Asset retirement obligations ¥22.81 million Parent only
Provision for bonuses ¥45.08 million Parent only
Vehicle and delivery equipment ¥18.09 million Parent only
Vehicles, net ¥0 Parent only
Provision for retirement benefits ¥0.3 billion Parent only
Long term accounts payable other ¥11.48 million Parent only
Long term guarantee deposited ¥0.6 billion Parent only
Shares of subsidiaries and associates ¥35.75 million Parent only
Telephone subscription right ¥9.04 million Parent only
Deposits received ¥6.17 million Parent only
Current portion of long-term loans payable ¥0.6 billion Parent only

Accounts unique to this company (10 items)

ItemValueConsolidated / Non-consolidated
Revenue ¥0.2 billion Consolidated
Revenue ¥0.2 billion Consolidated
Revenue ¥21.38 million Consolidated
Revenue ¥12.31 million Consolidated
Revenue ¥-13.69 million Consolidated
Revenue ¥0.2 billion Parent only
Revenue ¥0.2 billion Parent only
Revenue ¥0.4 billion Parent only
Revenue ¥66.48 million Parent only
Revenue ¥21.38 million Parent only

Statement of income (86 items)

ItemValueConsolidated / Non-consolidated
Other ¥28.91 million Consolidated
Other ¥8.03 million Consolidated
Other comprehensive income ¥79.33 million Consolidated
Valuation difference on available for sale securities net of tax ¥92.59 million Consolidated
Dividends from surplus ¥-17.00 million Consolidated
Comprehensive income ¥0.3 billion Consolidated
Interest income ¥2.29 million Consolidated
Dividend income ¥10.87 million Consolidated
Operating income ¥0.3 billion Consolidated
Non-operating income ¥42.07 million Consolidated
Non-operating expenses ¥52.56 million Consolidated
Net cash provided by (used in) operating activities ¥0.3 billion Consolidated
Loss on retirement of non-current assets ¥2.57 million Consolidated
Revaluation reserve for land net of tax ¥-13.25 million Consolidated
Cost of sales ¥26.0 billion Consolidated
Gross profit (loss) ¥2.9 billion Consolidated
Net sales ¥29.0 billion Consolidated
Outsourcing expenses ¥0.5 billion Consolidated
Net income ¥0.2 billion Consolidated
Net income ¥0.2 billion Consolidated
Net income (loss) ¥0.2 billion Consolidated
Net income (loss) ¥0.2 billion Consolidated
Provision for directors' retirement benefits ¥14.23 million Consolidated
Employees' salaries and allowances ¥0.4 billion Consolidated
Net cash provided by (used in) investing activities ¥-0.1 billion Consolidated
Interest expenses ¥20.15 million Consolidated
Commission fees ¥2.99 million Consolidated
Income taxes - current ¥0.1 billion Consolidated
Income taxes ¥97.96 million Consolidated
Income taxes - deferred ¥-9.54 million Consolidated
Extraordinary loss ¥2.57 million Consolidated
Net increase (decrease) in cash and cash equivalents ¥97.60 million Consolidated
Income (loss) before income taxes ¥0.3 billion Consolidated
Income (loss) before income taxes ¥0.3 billion Consolidated
Ordinary income ¥0.3 billion Consolidated
Comprehensive income attributable to owners of parent ¥0.3 billion Consolidated
Net cash provided by (used in) financing activities ¥-95.47 million Consolidated
Selling, general and administrative expenses ¥2.6 billion Consolidated
Provision of allowance for doubtful accounts ¥-1.45 million Consolidated
Provision for bonuses ¥45.08 million Consolidated
Retirement benefit expenses ¥32.02 million Consolidated
Freightage and packing expenses ¥0.6 billion Consolidated
Other ¥58.91 million Parent only
Cost of real estate rent ¥0.3 billion Parent only
Rent income of real estate ¥0.6 billion Parent only
Operations consignment expenses ¥59.40 million Parent only
Transfer to other accounts ¥1.16 million Parent only
Dividends from surplus ¥-17.00 million Parent only
Interest income ¥2.21 million Parent only
Dividend income ¥10.87 million Parent only
Total ¥26.6 billion Parent only
Cost of merchandize sold ¥25.7 billion Parent only
Merchandize sales ¥27.9 billion Parent only
Ending goods ¥0.9 billion Parent only
Beginning goods ¥0.9 billion Parent only
Operating income ¥0.3 billion Parent only
Non-operating income ¥43.28 million Parent only
Non-operating expenses ¥52.56 million Parent only
Cost of sales ¥26.0 billion Parent only
Gross profit (loss) ¥2.9 billion Parent only
Net sales ¥28.9 billion Parent only
Outsourcing expenses ¥0.5 billion Parent only
Cost of purchased goods ¥25.7 billion Parent only
Net income (loss) ¥0.2 billion Parent only
Net income (loss) ¥0.2 billion Parent only
Provision for directors' retirement benefits ¥14.23 million Parent only
Employees' salaries and allowances ¥0.4 billion Parent only
Interest expenses ¥20.15 million Parent only
Commission fees ¥2.99 million Parent only
Loss on retirement of property, plant and equipment ¥2.57 million Parent only
Utilities expenses ¥42.32 million Parent only
Income taxes - current ¥0.1 billion Parent only
Income taxes ¥97.78 million Parent only
Income taxes - deferred ¥-9.54 million Parent only
Depreciation ¥0.1 billion Parent only
Extraordinary loss ¥2.57 million Parent only
Taxes and dues ¥60.34 million Parent only
Income (loss) before income taxes ¥0.3 billion Parent only
Ordinary income ¥0.3 billion Parent only
Selling, general and administrative expenses ¥2.5 billion Parent only
Provision of allowance for doubtful accounts ¥-1.45 million Parent only
Provision for bonuses ¥45.08 million Parent only
Retirement benefit expenses ¥32.02 million Parent only
Freightage and packing expenses ¥0.6 billion Parent only
Miscellaneous income ¥30.21 million Parent only
Miscellaneous expenses ¥8.03 million Parent only

Statement of changes in equity (4 items)

ItemValueConsolidated / Non-consolidated
Total changes during the period ¥0.3 billion Consolidated
Net changes in items other than shareholders' equity ¥79.33 million Consolidated
Total changes during the period ¥0.3 billion Parent only
Net changes in items other than shareholders' equity ¥79.33 million Parent only

Statement of cash flows (30 items)

ItemValueConsolidated / Non-consolidated
Other ¥0.39 million Consolidated
Other ¥29.20 million Consolidated
Increase (decrease) in other current liabilities ¥-13.87 million Consolidated
Decrease (increase) in other current assets ¥8.31 million Consolidated
Repayments of lease obligations ¥-7.67 million Consolidated
Increase decrease in notes and accounts payable trade ¥-0.2 billion Consolidated
Interest expenses paid ¥-19.72 million Consolidated
Interest and dividends income received ¥12.63 million Consolidated
Interest and dividend income ¥-13.15 million Consolidated
Decrease increase in notes and accounts receivable trade ¥77.31 million Consolidated
Proceeds from withdrawal of time deposits ¥0.6 billion Consolidated
Payments into time deposits ¥-0.5 billion Consolidated
Subtotal ¥0.4 billion Consolidated
Increase decrease in provision for directors retirement benefits ¥14.23 million Consolidated
Interest expenses ¥20.15 million Consolidated
Commission fees ¥2.99 million Consolidated
Purchase of property plant and equipment ¥-55.35 million Consolidated
Decrease in consumption taxes payable ¥2.37 million Consolidated
Decrease (increase) in inventories ¥26.44 million Consolidated
Income taxes refund (paid) ¥-96.07 million Consolidated
Depreciation ¥0.2 billion Consolidated
Purchase of intangible assets ¥-0.1 billion Consolidated
Increase (decrease) in allowance for doubtful accounts ¥-1.45 million Consolidated
Increase (decrease) in provision for bonuses ¥-4.66 million Consolidated
Increase (decrease) in net defined benefit liability ¥5.51 million Consolidated
Dividends ¥-17.00 million Consolidated
Repayment of long term loans payable ¥-0.1 billion Consolidated
Payments of long-term loans receivable ¥-0.13 million Consolidated
Collection of long-term loans receivable ¥0.62 million Consolidated
Increase decrease in guarantee deposits received ¥5.70 million Consolidated
Basic indicators
ItemValueConsolidated / Non-consolidatedSource
Net cash provided by (used in) operating activities ¥0.3 billion ConsolidatedDisclosed
Dividend per share 5 Parent onlyDisclosed
Number of employees 110 ConsolidatedDisclosed
Net assets ¥3.2 billion ConsolidatedDisclosed
Net sales ¥29.0 billion ConsolidatedDisclosed
Operating income ¥0.3 billion ConsolidatedDisclosed
Ordinary income ¥0.3 billion ConsolidatedDisclosed
Net income ¥0.2 billion ConsolidatedDisclosed
Total assets ¥10.3 billion ConsolidatedDisclosed
Operating margin 1.1%ConsolidatedCalculated
Net margin 0.8%ConsolidatedCalculated
Sales per employee 263206655 yenConsolidatedCalculated
Total asset turnover 2.81 timesConsolidatedCalculated
Net assets to total assets 31.4%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
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Key figures

  • Operating margin 1.1%　Operating income ÷ net sales 　＝ ¥0.3 billion ÷ ¥29.0 billion
    Operating income ÷ net sales. The denominator is Net sales (Consolidated, Japanese GAAP).
  • Net margin 0.8%　Net income ÷ net sales 　＝ ¥0.2 billion ÷ ¥29.0 billion
    Net income ÷ net sales. The denominator is Net sales (Consolidated, Japanese GAAP).
  • Sales per employee 263,206,655 yen　Sales or operating revenue ÷ employees 　＝ ¥29.0 billion ÷ 110 people
    Sales or operating revenue ÷ employees. The denominator is Number of employees (Consolidated, Japanese GAAP).
  • Total asset turnover 2.81 times　Sales or operating revenue ÷ total assets 　＝ ¥29.0 billion ÷ ¥10.3 billion
    Sales or operating revenue ÷ total assets. The denominator is Total assets (Consolidated, Japanese GAAP).
  • Net assets to total assets 31.4%　Net assets ÷ total assets 　＝ ¥3.2 billion ÷ ¥10.3 billion
    Net assets ÷ total assets. The denominator is Total assets (Consolidated, Japanese GAAP).

Company details

  • Consolidated subsidiaries　Annual Securities Report

Revenue and profit by business segment

  • Source: segment information, Annual Securities Report (Oct 2024 to Sep 2025) · Consolidated · Net sales to external customers · filed 2025-12-24
  • Share: against the total of Net sales to external customers disclosed by business (100%). Adjustments, corporate, eliminations and “other” left out as they are not businesses (so no match with company-wide Net sales to external customers). Margin: calculated against the Net sales to external customers on the same row“報告セグメント計” in the segment information of the annual securities report: ¥29.0 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 page

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
  • Increase in working capital　(increase in trade receivables + increase in inventories) ÷ net sales (or operating revenue)。Trade receivables down ¥77.31 million + inventories down ¥26.44 million, over net sales ¥29.0 billion
  • Property, plant and equipment purchases relative to depreciation　Purchase of property, plant and equipment ÷ depreciation。Purchase of property, plant and equipment ¥55.35 million, over depreciation ¥0.2 billion
  • Return to shareholders　(dividends paid + purchase of treasury stock) ÷ net cash provided by operating activities。Dividends paid ¥17.00 million (no treasury stock purchase disclosed), over operating cash flow ¥0.3 billion
  • Investment securities to net assets　Investment securities ÷ net assets。Investment securities ¥0.4 billion, over net assets ¥3.2 billion

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.

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: 110 (a different scope, kept apart from the four above). Industry median: the middle value among companies in Wholesale Trade that disclose the item (industries with at least 5 companies only).

People and organisation

  • Sales per employee　Net sales (or operating revenue) ÷ employees
  • Operating income per employee　Operating income ÷ employees
  • 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 株式会社日教販 on EDINET, the FSA’s disclosure system (free to read)
Corporate number: 4010001006124 / 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