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BOSO COUNTRY CLUB

BOSO COUNTRY CLUB CO.,LTD.

Company highlights

The largest holder on the register is 株式会社笠間ゴルフクラブ, at 18.7%.

Key figures

Period Mar 2025 to Feb 2026Parent onlyJapanese GAAP

RevenueDisclosed ¥1.5B
Operating marginCalculated -6.0%
Net assets to total assetsCalculated 95.0%

Company profile

No securities code (not listed) / EDINET code E04681 / Services / Fiscal year end end of February

長生郡睦沢町妙楽寺字直沢２３００番地／Capital stock ¥100 million
Address, capital stock, fiscal year end and industry: the FSA’s EDINET code list.

Tables scroll sideways

Disclosed data

Source: Annual Securities Report (Mar 2025 to Feb 2026) · filed 2026-05-29

Profitability ★☆☆☆☆position among all companies -6.0%
Growth (revenue, 4-year average) ★☆☆☆☆position among all companies -1.6%
Capital efficiency ★☆☆☆☆position among all companies 0.3%

Business activities and revenue composition

Revenue and profit by business segment

Disclosed segments (business divisions used in reporting): one

Revenue and profit

BOSO COUNTRY CLUB

Period Mar 2025 to Feb 2026Source Annual securities reports

Net sales and operating revenue ¥1.5B　100% Cost of sales ¥1.4B　91% Selling, general and administrative expenses ¥0.2B　15% Operating income ¥-0.1B　6%
Amounts by account
GroupAccountAmountConsolidated / Non-consolidated
Selling, general and administrative expenses Repair expenses ¥95.12 million Parent only
Outsourcing expenses ¥83.63 million Parent only
Supplies expenses ¥78.92 million Parent only
Advertising expenses ¥63.02 million Parent only
Salaries and allowances ¥61.10 million Parent only
Utilities expenses ¥56.32 million Parent only
Miscellaneous expenses ¥9.27 million Parent only
Depreciation ¥7.69 million Parent only
Entertainment expenses ¥7.38 million Parent only
Insurance expenses ¥7.09 million Parent only
Welfare expenses ¥6.77 million Parent only
Rent expenses ¥5.83 million Parent only
Traveling and transportation expenses ¥5.78 million Parent only
Office supplies expenses ¥3.46 million Parent only
Communication expenses ¥1.16 million Parent only
Provision for directors' retirement benefits ¥1.12 million Parent only
Provision of allowance for doubtful accounts ¥0.90 million Parent only
Provision for bonuses ¥0.86 million Parent only
Taxes and dues ¥0.69 million Parent only
Retirement benefit expenses ¥0.58 million Parent only
Profit by stage Gross profit (loss) ¥0.1 billion Parent only
Operating income ¥-90.50 million Parent only
Ordinary income ¥-55.73 million Parent only

BOSO COUNTRY CLUB

Selling, general and administrative expenses

Period Mar 2025 to Feb 2026Source Annual securities reports

Repair expenses ¥0.1 billion (21.7%)22%Outsourcing expenses ¥0.1 billion (19.1%)19%Supplies expenses ¥0.1 billion (18.0%)18%Advertising expenses ¥0.1 billion (14.4%)14%Salaries and allowances ¥0.1 billion (13.9%)14%Utilities expenses ¥0.1 billion (12.9%)13%¥0.4B
  • Repair expenses　¥0.1 billion
  • Outsourcing expenses　¥0.1 billion
  • Supplies expenses　¥0.1 billion
  • Advertising expenses　¥0.1 billion
  • Salaries and allowances　¥0.1 billion
  • Utilities expenses　¥0.1 billion

Performance, financial position and capital allocation

Finance
95.0% Net assets to total assets Industry median 55.2% FY ending 2/2026 · consolidated / calculated
¥2,158,740 Net assets per share
¥12.7 billion Total assets

BOSO COUNTRY CLUB

Long-term revenue, profit and asset trends

Period 2013 to 2026Source Annual securities reportsDisclosed

Mark on the chart
2 1 1 -0 2013 2015 2017 2019 2021 2023 2025 2026 Net sales and operating revenue Ordinary income 2014　Ordinary income (loss) as a share of revenue +8.7 points 2016　Ordinary income (loss) as a share of revenue -9.6 points 2018　Ordinary income (loss) as a share of revenue -3.6 points 2019　Ordinary income (loss) as a share of revenue -7.3 points, Ordinary income (loss) profit to loss 2020　Ordinary income (loss) as a share of revenue +8.9 points, Ordinary income (loss) loss to profit 2021　Ordinary income (loss) as a share of revenue +4.1 points 2025　Ordinary income (loss) as a share of revenue -13.2 points, Ordinary income (loss) profit to loss 1Latest value 2026 1¥ billion 2Highest in the period shown 2015 2¥ billion 1Lowest in the period shown 2025 1¥ billion ¥ billion

BOSO COUNTRY CLUB

Recent performance trends

Source Annual securities reports

2 1 0 -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 2013 to 2026Disclosed

Item20222023202420252026
Net sales ¥1.6B ¥1.6B ¥1.6B ¥1.4B ¥1.5B
Year on year (%) -0.2% +0.4% +1.1% -13.5% +6.9%
Ordinary income (loss) ¥0.1B ¥0.1B ¥0.1B -¥0.1B -¥0.1B
Change from prior year +24.0% -8.2% -8.4% profit to loss◆ 0.70x
Ordinary income (loss) as a share of Net sales 9.1% 8.3% 7.5% -5.7% -3.7%
Change (percentage points) +1.8 points -0.8 points -0.8 points -13.2 points◆ +2.0 points

Fiscal periods marked for changes

Earlier fiscal periods (4)
  • 2014Ordinary income (loss) as a share of revenue +8.7 points
  • 2016Ordinary income (loss) as a share of revenue -9.6 points
  • 2018Ordinary income (loss) as a share of revenue -3.6 points
  • 2019Ordinary income (loss) as a share of revenue -7.3 points, Ordinary income (loss) profit to loss
  • 2020Ordinary income (loss) as a share of revenue +8.9 points, Ordinary income (loss) loss to profit
  • 2021Ordinary income (loss) as a share of revenue +4.1 points
  • 2025Ordinary income (loss) as a share of revenue -13.2 points, Ordinary income (loss) profit to loss

BOSO COUNTRY CLUB

Earnings and net assets per share over time

Unit yenSource Annual securities reports

35,842 23,895 11,947 0 4 years ago 3 years ago 2 years ago Last year This year Earnings per share yen 2,158,740 1,439,160 719,580 0 4 years ago 3 years ago 2 years ago Last year This year Net assets per share yen

BOSO COUNTRY CLUB

Return on equity over time

Unit %Source Annual securities reports

2 1 1 0 4 years ago 3 years ago 2 years ago Last year This year Return on equity (ROE, %)
Parent only indicators (15 items)
Item4 years ago3 years ago2 years agoLast yearThis year
Net sales ¥1.6 billion ¥1.6 billion ¥1.6 billion ¥1.4 billion ¥1.5 billion
Ordinary income (loss) ¥0.1 billion ¥0.1 billion ¥0.1 billion ¥-80.04 million ¥-55.73 million
Net income (loss) ¥0.2 billion ¥94.45 million ¥0.1 billion ¥0.2 billion ¥40.72 million
Capital stock ¥0.1 billion ¥0.1 billion ¥0.1 billion ¥0.1 billion ¥0.1 billion
Total number of issued shares (common stock) 10,168 shares 10,168 shares 10,168 shares 10,168 shares 10,168 shares
Net assets ¥11.1 billion ¥11.4 billion ¥11.7 billion ¥11.8 billion ¥12.1 billion
Total assets ¥11.6 billion ¥11.9 billion ¥12.3 billion ¥12.4 billion ¥12.7 billion
Net assets per share 1,983,480 yen 2,043,499 yen 2,098,645 yen 2,111,893 yen 2,158,740 yen
Basic earnings (loss) per share 29,768 yen 16,903 yen 21,036 yen 35,842 yen 7,287 yen
Equity-to-asset ratio 95.8% 96.0% 95.0% 94.9% 95.0%
Return on equity 1.5% 0.8% 1.0% 1.7% 0.3%
Net cash provided by (used in) operating activities ¥81.24 million ¥0.2 billion ¥0.2 billion ¥-63.18 million ¥17.38 million
Net cash provided by (used in) investing activities ¥19.45 million ¥-0.2 billion ¥21.16 million ¥0.3 billion ¥-75.74 million
Net cash provided by (used in) financing activities ¥-58.00 million ¥-2.00 million ¥-4.00 million ¥-22.39 million ¥-3.76 million
Cash and cash equivalents ¥0.8 billion ¥0.8 billion ¥1.0 billion ¥1.2 billion ¥1.2 billion

Shareholder composition

As of 2026-02-28Disclosed

Major shareholders

RankShareholderShareholding ratioShares held
1 株式会社笠間ゴルフクラブ 18.73% 1,775
2 株式会社明智ゴルフ倶楽部 18.68% 1,770
3 株式会社可児ゴルフ倶楽部 18.26% 1,730
4 一般社団法人有報倶楽部 5.27% 500
5 株式会社アクアパルス 0.11% 11
6 小津産業株式会社 0.08% 8
7 ファインテック株式会社 0.07% 7
8 千葉石油株式会社 0.06% 6
9 カーギルジャパン合同会社 0.05% 5
10 フィデス株式会社 0.05% 5

Revenue scale in the same industry

BOSO COUNTRY CLUB

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 (Mar 2025 to Feb 2026)Parent-onlyDisclosed

61 Employees (parent only) Industry median 130
Could not be retrieved Average age Industry median 38.8
Could not be retrieved Average length of service Industry median 6.6 years
Could not be retrieved Average annual salary Industry median ¥5.89 million
People and organisation
24.6¥ million Sales per employee Industry median 24.2¥ million FY ending 2/2026 · parent company only / calculated
¥-1.48 million Operating income per employee
88 Average temporary staff

Administrative filings and published information

Workplace information filings

Filed 2022-05-18Disclosed

ItemValue
Employees 193

Audit and disclosure information

Annual securities report, year ended 2026-02-28Disclosed

ItemValue
Audit firm ななつぼし監査法人
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) (15 items)

ItemValueConsolidated / Non-consolidated
Net cash provided by (used in) operating activities ¥17.38 million Parent only
Net sales ¥1.5 billion Parent only
Net income (loss) ¥40.72 million Parent only
Net cash provided by (used in) investing activities ¥-75.74 million Parent only
Cash and cash equivalents ¥1.2 billion Parent only
Total number of issued shares (common stock) 10,168 shares Parent only
Net assets ¥12.1 billion Parent only
Ordinary income (loss) ¥-55.73 million Parent only
Total assets ¥12.7 billion Parent only
Return on equity 0.3% Parent only
Equity-to-asset ratio 95.0% Parent only
Net cash provided by (used in) financing activities ¥-3.76 million Parent only
Capital stock ¥0.1 billion Parent only
Basic earnings (loss) per share 7,287 yen Parent only
Net assets per share 2,158,740 yen Parent only

Employees (1 items)

ItemValueConsolidated / Non-consolidated
Number of employees 61 people Parent only

Other disclosed items (1 items)

ItemValueConsolidated / Non-consolidated
Average number of temporary employees 88 people Parent only

Shares (2 items)

ItemValueConsolidated / Non-consolidated
Number of shares held 5,817 shares Consolidated
Shareholding ratio 61.4% Consolidated

Balance sheet (65 items)

ItemValueConsolidated / Non-consolidated
Other ¥1.50 million Parent only
Other ¥0.36 million Parent only
Other ¥1.37 million Parent only
Other ¥2.80 million Parent only
Valuation difference on available-for-sale securities ¥0.4 billion Parent only
Other capital surplus ¥8.4 billion Parent only
Golf courses ¥4.4 billion Parent only
Software ¥13.66 million Parent only
Life insurance funds ¥2.49 million Parent only
Investments in capital ¥26.22 million Parent only
Retained earnings ¥3.2 billion Parent only
Advances received ¥4.03 million Parent only
Prepaid expenses ¥1.09 million Parent only
Raw materials and supplies ¥24.96 million Parent only
Merchandise ¥5.76 million Parent only
Non-current liabilities ¥0.4 billion Parent only
Non-current assets ¥11.2 billion Parent only
Land ¥2.4 billion Parent only
Accounts receivable - trade ¥84.97 million Parent only
Tools, furniture and fixtures ¥0.6 billion Parent only
Tools, furniture and fixtures ¥91.53 million Parent only
Buildings ¥2.3 billion Parent only
Buildings, net ¥0.5 billion Parent only
Construction in progress ¥2.82 million Parent only
Provision for directors' retirement benefits ¥38.44 million Parent only
Investments and other assets ¥3.3 billion Parent only
Investment securities ¥2.0 billion Parent only
Property, plant and equipment ¥7.8 billion Parent only
Income taxes refund receivable ¥53.09 million Parent only
Accrued consumption taxes ¥10.18 million Parent only
Accrued expenses ¥50.73 million Parent only
Accounts payable - other ¥0.1 billion Parent only
Shareholders' equity ¥11.6 billion Parent only
Structures ¥2.2 billion Parent only
Structures, net ¥0.3 billion Parent only
Current liabilities ¥0.2 billion Parent only
Current assets ¥1.5 billion Parent only
Accumulated depreciation ¥-0.5 billion Parent only
Accumulated depreciation ¥-1.8 billion Parent only
Accumulated depreciation ¥-1.8 billion Parent only
Accumulated depreciation ¥-0.8 billion Parent only
Intangible assets ¥19.35 million Parent only
Cash and cash equivalents ¥1.2 billion Parent only
Cash and deposits ¥1.2 billion Parent only
Net assets ¥12.1 billion Parent only
Net assets ¥12.1 billion Parent only
Total assets ¥12.7 billion Parent only
Deferred tax liabilities ¥0.2 billion Parent only
Retained earnings brought forward ¥2.2 billion Parent only
Treasury stock ¥-98.69 million Parent only
Valuation and translation adjustments ¥0.4 billion Parent only
Liabilities ¥0.6 billion Parent only
Liabilities and net assets ¥12.7 billion Parent only
Accounts payable - trade ¥10.84 million Parent only
Allowance for doubtful accounts ¥-4.71 million Parent only
Allowance for doubtful accounts ¥-0.95 million Parent only
Capital surplus ¥8.4 billion Parent only
Capital stock ¥0.1 billion Parent only
Provision for bonuses ¥10.46 million Parent only
Vehicle and delivery equipment ¥0.9 billion Parent only
Vehicles, net ¥95.63 million Parent only
Provision for retirement benefits ¥40.90 million Parent only
Long-term prepaid expenses ¥0.23 million Parent only
Telephone subscription right ¥2.89 million Parent only
Deposits received ¥4.29 million Parent only

Accounts unique to this company (36 items)

ItemValueConsolidated / Non-consolidated
Revenue ¥0.2 billion Parent only
Revenue ¥1.3 billion Parent only
Revenue ¥4.71 million Parent only
Revenue ¥0.1 billion Parent only
Revenue ¥1.0 billion Parent only
Revenue ¥0.9 billion Parent only
Revenue ¥0.2 billion Parent only
Revenue ¥12.73 million Parent only
Revenue ¥0.3 billion Parent only
Revenue ¥3.31 million Parent only
Revenue ¥0.1 billion Parent only
Revenue ¥0.1 billion Parent only
Revenue ¥3.47 million Parent only
Revenue ¥0.1 billion Parent only
Revenue ¥0.5 billion Parent only
Revenue ¥9.60 million Parent only
Revenue ¥5.83 million Parent only
Revenue ¥77.24 million Parent only
Revenue ¥4.15 million Parent only
Revenue ¥0.1 billion Parent only
Revenue ¥44.28 million Parent only
Revenue ¥0.01 million Parent only
Revenue ¥8.83 million Parent only
Revenue ¥3.87 million Parent only
Revenue ¥30.85 million Parent only
Revenue ¥0.1 billion Parent only
Revenue ¥9.43 million Parent only
Revenue ¥8.41 million Parent only
Revenue ¥7.95 million Parent only
Revenue ¥47.69 million Parent only
Revenue ¥1.38 million Parent only
Revenue ¥6.64 million Parent only
Revenue ¥-6.64 million Parent only
Revenue ¥-0.3 billion Parent only
Revenue ¥-1.36 million Parent only
Revenue ¥-2.40 million Parent only

Statement of income (55 items)

ItemValueConsolidated / Non-consolidated
Other proceeds ¥6.88 million Parent only
Office supplies expenses ¥3.46 million Parent only
Entertainment expenses ¥7.38 million Parent only
Insurance expenses ¥7.09 million Parent only
Repair expenses ¥95.12 million Parent only
Recoveries of written off receivables ¥0.06 million Parent only
Interest income ¥1.16 million Parent only
Dividend income ¥27.82 million Parent only
Total ¥16.64 million Parent only
Cost of merchandize sold ¥10.88 million Parent only
Ending goods ¥5.76 million Parent only
Beginning goods ¥0.44 million Parent only
Operating income ¥-90.50 million Parent only
Non-operating income ¥34.77 million Parent only
Net cash provided by (used in) operating activities ¥17.38 million Parent only
Gain on sales of non-current assets ¥0.14 million Parent only
Loss on retirement of non-current assets ¥3.81 million Parent only
Cost of sales ¥1.4 billion Parent only
Gross profit (loss) ¥0.1 billion Parent only
Net sales ¥1.5 billion Parent only
Outsourcing expenses ¥83.63 million Parent only
Annual fee income ¥0.1 billion Parent only
Advertising expenses ¥63.02 million Parent only
Cost of purchased goods ¥16.20 million Parent only
Net income (loss) ¥40.72 million Parent only
Net income (loss) ¥40.72 million Parent only
Provision for directors' retirement benefits ¥1.12 million Parent only
Gain on sales of investment securities ¥0.1 billion Parent only
Net cash provided by (used in) investing activities ¥-75.74 million Parent only
Traveling and transportation expenses ¥5.78 million Parent only
Loss on abandonment of inventories ¥1.80 million Parent only
Utilities expenses ¥56.32 million Parent only
Income taxes - current ¥3.80 million Parent only
Income taxes ¥15.20 million Parent only
Income taxes - deferred ¥11.40 million Parent only
Supplies expenses ¥78.92 million Parent only
Depreciation ¥7.69 million Parent only
Extraordinary income ¥0.1 billion Parent only
Extraordinary loss ¥5.61 million Parent only
Net increase (decrease) in cash and cash equivalents ¥-62.13 million Parent only
Welfare expenses ¥6.77 million Parent only
Taxes and dues ¥0.69 million Parent only
Income (loss) before income taxes ¥55.92 million Parent only
Income (loss) before income taxes ¥55.92 million Parent only
Ordinary income ¥-55.73 million Parent only
Salaries and allowances ¥61.10 million Parent only
Net cash provided by (used in) financing activities ¥-3.76 million Parent only
Selling, general and administrative expenses ¥0.2 billion Parent only
Provision of allowance for doubtful accounts ¥0.90 million Parent only
Rent expenses ¥5.83 million Parent only
Provision for bonuses ¥0.86 million Parent only
Retirement benefit expenses ¥0.58 million Parent only
Communication expenses ¥1.16 million Parent only
Miscellaneous income ¥5.73 million Parent only
Miscellaneous expenses ¥9.27 million Parent only

Statement of changes in equity (2 items)

ItemValueConsolidated / Non-consolidated
Total changes during the period ¥0.3 billion Parent only
Net changes in items other than shareholders' equity ¥0.2 billion Parent only

Statement of cash flows (26 items)

ItemValueConsolidated / Non-consolidated
Other payments ¥-0.24 million Parent only
Increase (decrease) in other current liabilities ¥30.32 million Parent only
Decrease (increase) in other current assets ¥39.30 million Parent only
Increase decrease in notes and accounts payable trade ¥1.16 million Parent only
Interest and dividends income received ¥28.89 million Parent only
Interest and dividend income ¥-28.98 million Parent only
Decrease increase in notes and accounts receivable trade ¥2.37 million Parent only
Proceeds from withdrawal of time deposits ¥0.6 billion Parent only
Subtotal ¥0.1 billion Parent only
Increase decrease in provision for directors retirement benefits ¥1.12 million Parent only
Purchase of investment securities ¥-0.7 billion Parent only
Proceeds from sales of investment securities ¥0.7 billion Parent only
Loss (gain) on sales of long-term investment securities ¥-0.1 billion Parent only
Purchase of property plant and equipment ¥-0.4 billion Parent only
Proceeds from sales of property plant and equipment ¥0.15 million Parent only
Payments for retirement of property, plant and equipment ¥-3.44 million Parent only
Loss gain on sales of property plant and equipment ¥-0.14 million Parent only
Loss on retirement of property, plant and equipment ¥3.81 million Parent only
Decrease in consumption taxes payable ¥10.18 million Parent only
Decrease (increase) in inventories ¥-10.01 million Parent only
Income taxes paid ¥-0.1 billion Parent only
Depreciation ¥0.1 billion Parent only
Purchase of intangible assets ¥-6.42 million Parent only
Increase (decrease) in allowance for doubtful accounts ¥-2.26 million Parent only
Increase (decrease) in provision for bonuses ¥-0.65 million Parent only
Accrued pension cost ¥-1.02 million Parent only
Basic indicators
ItemValueConsolidated / Non-consolidatedSource
Net cash provided by (used in) operating activities ¥17.38 million Parent onlyDisclosed
Number of employees 61 Parent onlyDisclosed
Net assets ¥12.1 billion Parent onlyDisclosed
Net sales ¥1.5 billion Parent onlyDisclosed
Operating income ¥-90.50 million Parent onlyDisclosed
Ordinary income ¥-55.73 million Parent onlyDisclosed
Total assets ¥12.7 billion Parent onlyDisclosed
Operating margin -6.0%Parent onlyCalculated
Net margin Not disclosedNot applicableNot calculated (a required value is not disclosed)
Sales per employee 24573311 yenParent onlyCalculated
Total asset turnover 0.12 timesParent onlyCalculated
Net assets to total assets 95.0%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 -6%　Operating income ÷ net sales 　＝ ¥-90.50 million ÷ ¥1.5 billion
    Operating income ÷ net sales. The denominator is Net sales (Parent only, Japanese GAAP).
  • Sales per employee 24,573,311 yen　Sales or operating revenue ÷ employees 　＝ ¥1.5 billion ÷ 61 people
    Sales or operating revenue ÷ employees. The denominator is Number of employees (Parent only, Japanese GAAP).
  • Total asset turnover 0.12 times　Sales or operating revenue ÷ total assets 　＝ ¥1.5 billion ÷ ¥12.7 billion
    Sales or operating revenue ÷ total assets. The denominator is Total assets (Parent only, Japanese GAAP).
  • Net assets to total assets 95%　Net assets ÷ total assets 　＝ ¥12.1 billion ÷ ¥12.7 billion
    Net assets ÷ total assets. The denominator is Total assets (Parent only, Japanese GAAP).

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

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)

Major shareholders

  • Source: major shareholders table, annual securities report. Trust bank holdings as written (whose trust is not disclosed)

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
  • 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 BOSO COUNTRY CLUB CO.,LTD. on EDINET, the FSA’s disclosure system (free to read)
Corporate number: 3040001059863 / 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