Nai kai kan ko kaihatsu
Nai kai kan ko kaihatsu Co.,Ltd
Company highlights
The largest segment by revenue is Golf course, at 98.0% of the total.
Key figures
Period Oct 2024 to Sep 2025Parent onlyJapanese GAAP
Company profile
Tables scroll sideways
Disclosed data
Business activities and revenue composition
Nai kai kan ko kaihatsu
Revenue and profit by business segment
Period Oct 2024 to Sep 2025Source Annual securities reportsParent only・Disclosed
| Business | Net sales to external customers | Operating income | |||||
|---|---|---|---|---|---|---|---|
| This year | Share | Last year | This year | Share | Margin | Last year | |
| Golf course | ¥0.3 billion | 98.0% | ¥0.3 billion | ¥1.31 million | 27.6% | 0.5% | ¥-3.97 million |
| Real estate | ¥5.75 million | 2.0% | ¥5.75 million | ¥3.44 million | 72.4% | 59.9% | ¥3.47 million |
| Total of the businesses | ¥0.3 billion | 100.0% | ¥4.76 million | 100.0% | |||
Revenue and profit
Nai kai kan ko kaihatsu
Period Oct 2024 to Sep 2025Source Annual securities reports
Amounts by account
| Group | Account | Amount | Consolidated / Non-consolidated |
|---|---|---|---|
| Selling, general and administrative expenses | Salaries | ¥25.16 million | Parent only |
| Other | ¥15.44 million | Parent only | |
| Heating and lighting expenses | ¥12.88 million | Parent only | |
| Miscellaneous expenses | ¥9.21 million | Parent only | |
| Business consignment expenses | ¥8.18 million | Parent only | |
| Depreciation | ¥7.39 million | Parent only | |
| Repair expenses | ¥6.80 million | Parent only | |
| Welfare expenses | ¥6.13 million | Parent only | |
| Supplies expenses | ¥5.39 million | Parent only | |
| Correspondence and transportation expenses | ¥2.29 million | Parent only | |
| Provision for bonuses | ¥1.32 million | Parent only | |
| Bonuses | ¥1.09 million | Parent only | |
| Retirement benefit expenses | ¥0.73 million | Parent only | |
| Profit by stage | Gross profit (loss) | ¥0.1 billion | Parent only |
| Ordinary income | ¥7.69 million | Parent only | |
| Operating income | ¥4.76 million | Parent only |
Nai kai kan ko kaihatsu
Selling, general and administrative expenses
Period Oct 2024 to Sep 2025Source Annual securities reports
- Salaries ¥0.0 billion
- Other ¥0.0 billion
- Heating and lighting expenses ¥0.0 billion
- Miscellaneous expenses ¥0.0 billion
- Business consignment expenses ¥0.0 billion
- Depreciation ¥0.0 billion
- Other (not itemized) ¥0.0 billion
Performance, financial position and capital allocation
Long-term changes in performance
Nai kai kan ko kaihatsu
Long-term revenue, profit and asset trends
Period 2012 to 2025Source Annual securities reportsDisclosed
Nai kai kan ko kaihatsu
Recent performance trends
Source Annual securities reports
Year-on-year comparison
| Item | 2021 | 2022 | 2023 | 2024 | 2025 |
|---|---|---|---|---|---|
| Net sales | ¥0.3B | ¥0.3B | ¥0.3B | ¥0.3B | ¥0.3B |
| Year on year (%) | +15.8% | +1.0% | +3.2% | -0.3% | +0.3% |
| Ordinary income (loss) | ¥0.0B | ¥0.0B | ¥0.0B | ¥0.0B | ¥0.0B |
| Change from prior year | loss to profit◆ | -28.7% | -12.7% | -82.8% | +216.7% |
| Ordinary income (loss) as a share of Net sales | 8.3% | 5.8% | 4.9% | 0.9% | 2.7% |
| Change (percentage points) | +8.7 points◆ | -2.4 points◆ | -0.9 points | -4.1 points◆ | +1.8 points |
Fiscal periods marked for changes
Earlier fiscal periods (3)
- 2014Ordinary income (loss) as a share of revenue -3.4 points, Ordinary income (loss) profit to loss
- 2017Ordinary income (loss) as a share of revenue -2.1 points
- 2020Ordinary income (loss) as a share of revenue +2.8 points
- 2021Ordinary income (loss) as a share of revenue +8.7 points, Ordinary income (loss) loss to profit
- 2022Ordinary income (loss) as a share of revenue -2.4 points
- 2024Ordinary income (loss) as a share of revenue -4.1 points
Nai kai kan ko kaihatsu
Earnings and net assets per share over time
Unit yenSource Annual securities reports
Nai kai kan ko kaihatsu
Return on equity over time
Unit %Source Annual securities reports
Parent only indicators (15 items)
| Item | 4 years ago | 3 years ago | 2 years ago | Last year | This year |
|---|---|---|---|---|---|
| Net sales | ¥0.3 billion | ¥0.3 billion | ¥0.3 billion | ¥0.3 billion | ¥0.3 billion |
| Ordinary income (loss) | ¥22.70 million | ¥16.19 million | ¥14.13 million | ¥2.43 million | ¥7.69 million |
| Net income (loss) | ¥22.50 million | ¥15.37 million | ¥9.88 million | ¥4.77 million | ¥7.39 million |
| Capital stock | ¥10.00 million | ¥10.00 million | ¥10.00 million | ¥10.00 million | ¥10.00 million |
| Total number of issued shares (common stock) | 3,387 shares | 3,387 shares | 3,387 shares | 3,387 shares | 3,387 shares |
| Net assets | ¥0.4 billion | ¥0.4 billion | ¥0.4 billion | ¥0.4 billion | ¥0.4 billion |
| Total assets | ¥0.6 billion | ¥0.6 billion | ¥0.6 billion | ¥0.6 billion | ¥0.6 billion |
| Net assets per share | 121,960.52 yen | 130,222.78 yen | 134,110.83 yen | 136,370.94 yen | 142,776.2 yen |
| Basic earnings (loss) per share | 7,315.12 yen | 5,100.66 yen | 3,388.57 yen | 1,642.66 yen | 2,589.51 yen |
| Equity-to-asset ratio | 63.0% | 64.9% | 64.8% | 69.6% | 69.7% |
| Return on equity | 6.2% | 4.0% | 2.6% | 1.2% | 1.9% |
| Net cash provided by (used in) operating activities | ¥35.10 million | ¥22.00 million | ¥30.41 million | ¥-21.01 million | ¥8.42 million |
| Net cash provided by (used in) investing activities | ¥-4.50 million | ¥-17.83 million | ¥-11.47 million | ¥-15.20 million | ¥-14.15 million |
| Net cash provided by (used in) financing activities | ¥-8.22 million | ¥-10.02 million | ¥-4.26 million | ¥-4.35 million | ¥-11.79 million |
| Cash and cash equivalents | ¥62.28 million | ¥56.42 million | ¥71.10 million | ¥30.54 million | ¥13.03 million |
Revenue scale in the same industry
Nai kai kan ko kaihatsu
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
- … 647 companies
- 651 OKAZAKI CLASSICFY Mar 2026 ¥0.3B
- 652 松山観光ゴルフFY Dec 2025 ¥0.3B
- 653 Nai kai kan ko kaihatsuThis companyFY Sep 2025 ¥0.3B
- 654 小原カントリークラブFY Sep 2025 ¥0.3B
- 655 KANSAI GOLF CLUBFY Mar 2026 ¥0.3B
- … 16 companies
Workforce information
Audit and disclosure information
| Item | Value |
|---|---|
| Audit firm | ACアーネスト監査法人 |
| Going concern note | Cannot be determined |
| Accounting standard | Japanese GAAP |
Related books, articles and videos
Sources and methodology
Retrieved disclosed figures
Major management indicators (5 years) (15 items)
| Item | Value | Consolidated / Non-consolidated |
|---|---|---|
| Net cash provided by (used in) operating activities | ¥8.42 million | Parent only |
| Net sales | ¥0.3 billion | Parent only |
| Net income (loss) | ¥7.39 million | Parent only |
| Net cash provided by (used in) investing activities | ¥-14.15 million | Parent only |
| Cash and cash equivalents | ¥13.03 million | Parent only |
| Total number of issued shares (common stock) | 3,387 shares | Parent only |
| Net assets | ¥0.4 billion | Parent only |
| Ordinary income (loss) | ¥7.69 million | Parent only |
| Total assets | ¥0.6 billion | Parent only |
| Return on equity | 1.9% | Parent only |
| Equity-to-asset ratio | 69.7% | Parent only |
| Net cash provided by (used in) financing activities | ¥-11.79 million | Parent only |
| Capital stock | ¥10.00 million | Parent only |
| Basic earnings (loss) per share | 2,589.51 yen | Parent only |
| Net assets per share | 142,776.2 yen | Parent only |
Employees (1 items)
| Item | Value | Consolidated / Non-consolidated |
|---|---|---|
| Number of employees | 18 people | Parent only |
Other disclosed items (3 items)
| Item | Value | Consolidated / Non-consolidated |
|---|---|---|
| Net sales to external customers | ¥0.3 billion | Parent only |
| Average number of temporary employees | 25 people | Parent only |
| Depreciation | ¥19.63 million | Parent only |
Shares (2 items)
| Item | Value | Consolidated / Non-consolidated |
|---|---|---|
| Number of shares held | 585 shares | Consolidated |
| Shareholding ratio | 21.1% | Consolidated |
Balance sheet (62 items)
| Item | Value | Consolidated / Non-consolidated |
|---|---|---|
| Other | ¥0.03 million | Parent only |
| Other capital surplus | ¥0.2 billion | Parent only |
| Software | ¥0.67 million | Parent only |
| Lease obligations | ¥25.95 million | Parent only |
| Lease obligations | ¥6.33 million | Parent only |
| Lease assets | ¥47.37 million | Parent only |
| Lease assets, net | ¥30.12 million | Parent only |
| Deposits received from members | ¥90.75 million | Parent only |
| Retained earnings | ¥0.2 billion | Parent only |
| Unearned revenue | ¥5.49 million | Parent only |
| Merchandise | ¥0.69 million | Parent only |
| Trade accounts receivable | ¥12.24 million | Parent only |
| Non-current liabilities | ¥0.1 billion | Parent only |
| Non-current assets | ¥0.5 billion | Parent only |
| Land | ¥0.2 billion | Parent only |
| Tools, furniture and fixtures | ¥89.60 million | Parent only |
| Tools, furniture and fixtures | ¥9.16 million | Parent only |
| Buildings | ¥0.3 billion | Parent only |
| Buildings, net | ¥42.01 million | Parent only |
| Investments and other assets | ¥1.48 million | Parent only |
| Property, plant and equipment | ¥0.5 billion | Parent only |
| Income taxes refund receivable | ¥0.01 million | Parent only |
| Income taxes payable | ¥0.30 million | Parent only |
| Accrued consumption taxes | ¥1.07 million | Parent only |
| Accrued expenses | ¥4.12 million | Parent only |
| Accounts payable - other | ¥11.13 million | Parent only |
| Shareholders' equity | ¥0.4 billion | Parent only |
| Structures | ¥0.5 billion | Parent only |
| Structures, net | ¥0.2 billion | Parent only |
| Machinery and equipment | ¥80.03 million | Parent only |
| Machinery and equipment, net | ¥13.86 million | Parent only |
| Current liabilities | ¥34.91 million | Parent only |
| Current assets | ¥70.98 million | Parent only |
| Accumulated depreciation | ¥-17.25 million | Parent only |
| Accumulated depreciation | ¥-80.44 million | Parent only |
| Accumulated depreciation | ¥-0.3 billion | Parent only |
| Accumulated depreciation | ¥-0.3 billion | Parent only |
| Accumulated depreciation | ¥-66.17 million | Parent only |
| Accumulated depreciation | ¥-46.75 million | Parent only |
| Intangible assets | ¥1.03 million | Parent only |
| Cash and cash equivalents | ¥13.03 million | Parent only |
| Cash and deposits | ¥58.03 million | Parent only |
| Advances paid | ¥0 | Parent only |
| Net assets | ¥0.4 billion | Parent only |
| Net assets | ¥0.4 billion | Parent only |
| Total assets | ¥0.6 billion | Parent only |
| Total assets | ¥0.6 billion | Parent only |
| Deferred tax assets | ¥1.45 million | Parent only |
| Retained earnings brought forward | ¥0.2 billion | Parent only |
| Treasury stock | ¥-30.75 million | Parent only |
| Liabilities | ¥0.2 billion | Parent only |
| Liabilities and net assets | ¥0.6 billion | Parent only |
| Capital surplus | ¥0.2 billion | Parent only |
| Legal capital surplus | ¥64.05 million | Parent only |
| Capital stock | ¥10.00 million | Parent only |
| Provision for bonuses | ¥4.85 million | Parent only |
| Vehicle and delivery equipment | ¥46.75 million | Parent only |
| Vehicles, net | ¥0 | Parent only |
| Provision for retirement benefits | ¥20.50 million | Parent only |
| Shares of subsidiaries and associates | ¥0 | Parent only |
| Telephone subscription right | ¥0.36 million | Parent only |
| Deposits received | ¥1.64 million | Parent only |
Statement of income (48 items)
| Item | Value | Consolidated / Non-consolidated |
|---|---|---|
| Other | ¥0.57 million | Parent only |
| Other | ¥0 | Parent only |
| Other | ¥15.44 million | Parent only |
| Rent income of real estate | ¥5.75 million | Parent only |
| Repair expenses | ¥6.80 million | Parent only |
| Heating and lighting expenses | ¥12.88 million | Parent only |
| Subsidy income | ¥2.04 million | Parent only |
| Interest income | ¥0.08 million | Parent only |
| Commission fee | ¥0.18 million | Parent only |
| Rent income | ¥0.06 million | Parent only |
| Name transfer fee rev oa | ¥6.79 million | Parent only |
| Merchandize sales | ¥1.85 million | Parent only |
| Operating income | ¥4.76 million | Parent only |
| Operating income | ¥4.76 million | Parent only |
| Operating receipts | ¥0.2 billion | Parent only |
| Non-operating income | ¥2.93 million | Parent only |
| Non-operating expenses | ¥0 | Parent only |
| Net cash provided by (used in) operating activities | ¥8.42 million | Parent only |
| Loss on retirement of non-current assets | ¥0 | Parent only |
| Cost of sales | ¥0.2 billion | Parent only |
| Gross profit (loss) | ¥0.1 billion | Parent only |
| Net sales | ¥0.3 billion | Parent only |
| Net sales | ¥0.3 billion | Parent only |
| Annual fee income | ¥35.12 million | Parent only |
| Net income (loss) | ¥7.39 million | Parent only |
| Net income (loss) | ¥7.39 million | Parent only |
| Net cash provided by (used in) investing activities | ¥-14.15 million | Parent only |
| Business consignment expenses | ¥8.18 million | Parent only |
| Income taxes - current | ¥0.30 million | Parent only |
| Income taxes | ¥0.30 million | Parent only |
| Income taxes - deferred | ¥-0 | Parent only |
| Supplies expenses | ¥5.39 million | Parent only |
| Depreciation | ¥7.39 million | Parent only |
| Extraordinary loss | ¥0 | Parent only |
| Net increase (decrease) in cash and cash equivalents | ¥-17.51 million | Parent only |
| Welfare expenses | ¥6.13 million | Parent only |
| Income (loss) before income taxes | ¥7.69 million | Parent only |
| Income (loss) before income taxes | ¥7.69 million | Parent only |
| Ordinary income | ¥7.69 million | Parent only |
| Salaries | ¥25.16 million | Parent only |
| Purchase of treasury stock | ¥-6.00 million | Parent only |
| Net cash provided by (used in) financing activities | ¥-11.79 million | Parent only |
| Selling, general and administrative expenses | ¥0.1 billion | Parent only |
| Bonuses | ¥1.09 million | Parent only |
| Provision for bonuses | ¥1.32 million | Parent only |
| Retirement benefit expenses | ¥0.73 million | Parent only |
| Correspondence and transportation expenses | ¥2.29 million | Parent only |
| Miscellaneous expenses | ¥9.21 million | Parent only |
Accounts unique to this company (1 items)
| Item | Value | Consolidated / Non-consolidated |
|---|---|---|
| Revenue | ¥54.17 million | Parent only |
Statement of changes in equity (1 items)
| Item | Value | Consolidated / Non-consolidated |
|---|---|---|
| Total changes during the period | ¥1.39 million | Parent only |
Statement of cash flows (16 items)
| Item | Value | Consolidated / Non-consolidated |
|---|---|---|
| Increase decrease in other noncurrent liabilities | ¥-10.59 million | Parent only |
| Increase (decrease) in other current liabilities | ¥-1.14 million | Parent only |
| Repayments of lease obligations | ¥-5.79 million | Parent only |
| Interest and dividends income received | ¥0.08 million | Parent only |
| Interest and dividend income | ¥-0.08 million | Parent only |
| Loss on retirement of non-current assets | ¥0 | Parent only |
| Decrease increase in notes and accounts receivable trade | ¥0.90 million | Parent only |
| Proceeds from withdrawal of time deposits | ¥5.00 million | Parent only |
| Subtotal | ¥4.23 million | Parent only |
| Purchase of property plant and equipment | ¥-19.15 million | Parent only |
| Decrease (increase) in inventories | ¥-0.12 million | Parent only |
| Income taxes paid | ¥-0.15 million | Parent only |
| Income taxes refund | ¥4.26 million | Parent only |
| Depreciation | ¥19.63 million | Parent only |
| Regarding purchase of treasury stock | ¥-6.00 million | Parent only |
| Accrued pension cost | ¥-12.06 million | Parent only |
Basic indicators
| Item | Value | Consolidated / Non-consolidated | Source |
|---|---|---|---|
| Net cash provided by (used in) operating activities | ¥8.42 million | Parent only | Disclosed |
| Number of employees | 18 | Parent only | Disclosed |
| Net assets | ¥0.4 billion | Parent only | Disclosed |
| Net sales | ¥0.3 billion | Parent only | Disclosed |
| Operating income | ¥4.76 million | Parent only | Disclosed |
| Ordinary income | ¥7.69 million | Parent only | Disclosed |
| Total assets | ¥0.6 billion | Parent only | Disclosed |
| Operating margin | 1.7% | Parent only | Calculated |
| Net margin | Not disclosed | Not applicable | Not calculated (a required value is not disclosed) |
| Sales per employee | 15890111 yen | Parent only | Calculated |
| Total asset turnover | 0.5 times | Parent only | Calculated |
| Net assets to total assets | 69.7% | Parent only | Calculated |