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Yamada Club 21

Yamada Club 21 Corp.

Company highlights

The largest holder on the register is ㈱ネオ二十一, at 84.1%.

Key figures

Period Jan 2025 to Dec 2025ConsolidatedJapanese GAAP

RevenueDisclosed ¥4.6B
Operating marginCalculated 14.6%
Net assets to total assetsCalculated 51.5%

Company profile

No securities code (not listed) / EDINET code E04731 / Services / Fiscal year end December 31

渋谷区渋谷二丁目１０番６号／Capital stock ¥100 million
Address, capital stock, fiscal year end and industry: the FSA’s EDINET code list.

Company details
8 Consolidated subsidiaries

Tables scroll sideways

Disclosed data

Source: Annual Securities Report (Jan 2025 to Dec 2025) · filed 2026-03-31

Profitability ★★★★★position among all companies 14.6%
Growth (revenue, 4-year average) ★★★☆☆position among all companies 5.0%
Capital efficiency ★★★☆☆position among all companies 7.2%

Business activities and revenue composition

Revenue and profit by business segment

Disclosed segments (business divisions used in reporting): one

Revenue and profit

Yamada Club 21

Period Jan 2025 to Dec 2025Source Annual securities reports

Net sales and operating revenue ¥4.6B　100% Cost of sales ¥3.6B　79% Selling, general and administrative expenses ¥0.3B　6% Operating income ¥0.7B　15%
Amounts by account
GroupAccountAmountConsolidated / Non-consolidated
Selling, general and administrative expenses Business consignment expenses ¥2.2 billion Parent only
Salaries and allowances ¥0.5 billion Parent only
Salaries ¥0.1 billion Consolidated
Other ¥76.00 million Consolidated
Taxes and dues ¥71.54 million Parent only
Fee expenses ¥30.75 million Consolidated
Rent expenses ¥30.53 million Consolidated
Welfare expenses ¥13.05 million Parent only
Provision for bonuses ¥5.12 million Consolidated
Retirement benefit expenses ¥4.46 million Consolidated
Depreciation ¥0.75 million Parent only
Profit by stage Gross profit (loss) ¥0.9 billion Consolidated
Operating income ¥0.7 billion Consolidated
Ordinary income ¥0.7 billion Consolidated
Net income ¥0.4 billion Consolidated

Yamada Club 21

Selling, general and administrative expenses

Period Jan 2025 to Dec 2025Source Annual securities reports

Business consignment expenses ¥2.2 billion (73.9%)74%Salaries and allowances ¥0.5 billion (15.8%)16%Salaries ¥0.1 billion (4.5%)Other ¥0.1 billion (2.5%)Taxes and dues ¥0.1 billion (2.4%)Fee expenses ¥0.0 billion (1.0%)¥3.0B
  • Business consignment expenses　¥2.2 billion
  • Salaries and allowances　¥0.5 billion
  • Salaries　¥0.1 billion
  • Other　¥0.1 billion
  • Taxes and dues　¥0.1 billion
  • Fee expenses　¥0.0 billion

Performance, financial position and capital allocation

Finance
51.5% Net assets to total assets Industry median 55.2% FY ending 12/2025 · consolidated / calculated
3.3% Return on assets (ROA)
¥0.4 billion Free cash flow
¥13.4 billion Total assets
Capital allocation
67.2% Cash conversion Industry median 106.7% FY ending 12/2025 · consolidated / calculated
29.8% Property, plant and equipment purchases relative to depreciation ★☆☆☆☆ position among all companies FY ending 12/2025 · consolidated / calculated
37.8% Investment securities to net assets ★★★★★ position among all companies FY ending 12/2025 · consolidated / calculated

Long-term changes in performance

Period 2012 to 2025Disclosed

Revenue ×1.37 from 2012 to 2025

Yamada Club 21

Long-term revenue, profit and asset trends

Period 2012 to 2025Source Annual securities reportsDisclosed

Mark on the chart
5 3 1 -0 2012 2014 2016 2018 2020 2022 2024 2025 Net sales and operating revenue Ordinary income 2014　Ordinary income (loss) loss to profit 2015　Ordinary income (loss) as a share of revenue +3.3 points 2016　Ordinary income (loss) as a share of revenue -2.4 points 2017　Ordinary income (loss) profit to loss 2018　Ordinary income (loss) loss to profit 2020　Ordinary income (loss) as a share of revenue -6.2 points, Ordinary income (loss) profit to loss 2021　Net sales year on year +37.5%, Ordinary income (loss) as a share of revenue +17.4 points, Ordinary income (loss) loss to profit 2024　Ordinary income (loss) as a share of revenue +2.7 points 2025　Ordinary income (loss) as a share of revenue -2.0 points 5Latest value 2025 5¥ billion 5Highest in the period shown 2025 5¥ billion 3Lowest in the period shown 2020 3¥ billion ¥ billion

Yamada Club 21

Recent performance trends

Source Annual securities reports

5 3 2 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 ¥3.8B ¥4.2B ¥4.4B ¥4.5B ¥4.6B
Year on year (%) +37.5%◆ +10.0% +5.0% +3.5% +1.5%
Ordinary income (loss) ¥0.4B ¥0.5B ¥0.6B ¥0.7B ¥0.7B
Change from prior year loss to profit◆ +23.7% +11.8% +23.4% -11.0%
Ordinary income (loss) as a share of Net sales 11.5% 13.0% 13.8% 16.5% 14.4%
Change (percentage points) +17.4 points◆ +1.4 points +0.8 points +2.7 points◆ -2.0 points◆

Fiscal periods marked for changes

Earlier fiscal periods (6)
  • 2014Ordinary income (loss) loss to profit
  • 2015Ordinary income (loss) as a share of revenue +3.3 points
  • 2016Ordinary income (loss) as a share of revenue -2.4 points
  • 2017Ordinary income (loss) profit to loss
  • 2018Ordinary income (loss) loss to profit
  • 2020Ordinary income (loss) as a share of revenue -6.2 points, Ordinary income (loss) profit to loss
  • 2021Net sales year on year +37.5%, Ordinary income (loss) as a share of revenue +17.4 points, Ordinary income (loss) loss to profit
  • 2024Ordinary income (loss) as a share of revenue +2.7 points
  • 2025Ordinary income (loss) as a share of revenue -2.0 points

Yamada Club 21

Earnings and net assets per share over time

Unit yenSource Annual securities reports

6,298 4,199 2,099 0 4 years ago 3 years ago 2 years ago Last year This year Earnings per share yen

Yamada Club 21

Return on equity over time

Unit %Source Annual securities reports

10 7 3 0 4 years ago 3 years ago 2 years ago Last year This year Return on equity (ROE, %)
Consolidated indicators (13 items)
Item4 years ago3 years ago2 years agoLast yearThis year
Net sales ¥3.8 billion ¥4.2 billion ¥4.4 billion ¥4.5 billion ¥4.6 billion
Ordinary income (loss) ¥0.4 billion ¥0.5 billion ¥0.6 billion ¥0.7 billion ¥0.7 billion
Net income (loss) attributable to owners of parent ¥0.3 billion ¥0.4 billion ¥0.4 billion ¥0.5 billion ¥0.4 billion
Comprehensive income ¥0.2 billion ¥0.4 billion ¥0.7 billion ¥0.7 billion ¥1.6 billion
Net assets ¥3.6 billion ¥4.0 billion ¥4.7 billion ¥5.4 billion ¥6.9 billion
Total assets ¥10.1 billion ¥10.3 billion ¥10.7 billion ¥11.4 billion ¥13.4 billion
Basic earnings (loss) per share 3,533.52 yen 5,354.66 yen 5,485.48 yen 6,297.84 yen 6,192.37 yen
Equity-to-asset ratio 35.4% 38.9% 43.8% 46.9% 51.5%
Return on equity 7.3% 10.1% 9.1% 9.0% 7.2%
Net cash provided by (used in) operating activities ¥0.5 billion ¥0.3 billion ¥0.5 billion ¥0.6 billion ¥0.4 billion
Net cash provided by (used in) investing activities ¥-27.34 million ¥-31.15 million ¥-20.95 million ¥-35.04 million ¥-37.77 million
Net cash provided by (used in) financing activities ¥-40.11 million ¥-0.1 billion ¥-0.5 billion ¥-0.2 billion ¥-0.2 billion
Cash and cash equivalents ¥1.5 billion ¥1.6 billion ¥1.6 billion ¥2.1 billion ¥2.3 billion
Parent only indicators (10 items)
Item4 years ago3 years ago2 years agoLast yearThis year
Net sales ¥3.8 billion ¥4.2 billion ¥4.4 billion ¥4.5 billion ¥4.6 billion
Ordinary income (loss) ¥0.4 billion ¥0.4 billion ¥0.4 billion ¥0.5 billion ¥0.4 billion
Net income (loss) ¥0.3 billion ¥0.2 billion ¥0.3 billion ¥0.3 billion ¥0.3 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) 72,311 shares 72,311 shares 72,311 shares 72,311 shares 72,311 shares
Net assets ¥4.2 billion ¥4.5 billion ¥5.0 billion ¥5.6 billion ¥7.0 billion
Total assets ¥9.2 billion ¥9.3 billion ¥9.9 billion ¥10.5 billion ¥12.5 billion
Basic earnings (loss) per share 3,666.77 yen 3,464.17 yen 3,904.89 yen 4,525.79 yen 3,904.83 yen
Equity-to-asset ratio 45.5% 47.9% 51.0% 53.0% 55.7%
Return on equity 6.5% 5.8% 5.9% 6.1% 4.5%

Shareholder composition

As of 2025-12-31Disclosed

Major shareholders

RankShareholderShareholding ratioShares held
1 ㈱ネオ二十一 84.07% 60,206
2 ㈱グリーンリンクス 0.33% 237
3 ㈱リバイブ 0.18% 127
4 ㈱青葉 0.13% 94
5 前田建設工業㈱ 0.12% 89
6 岸田 誠 0.08% 54
7 ㈱山田地建 0.07% 52
8 三井住友カード㈱ 0.06% 40
9 ㈲ハルソフト 0.05% 33
10 ㈱リアル・サポート 0.04% 29

Revenue scale in the same industry

Yamada Club 21

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 (Jan 2025 to Dec 2025)Parent-onlyDisclosed

231 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
7.9¥ million Sales per employee Industry median 24.2¥ million FY ending 12/2025 · consolidated / calculated
¥1.15 million Operating income per employee
15.8% Women in managerial positions
15 Average temporary staff

Audit and disclosure information

Annual securities report, year ended 2025-12-31Disclosed

ItemValue
Audit firm 東日本監査法人
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) (23 items)

ItemValueConsolidated / Non-consolidated
Comprehensive income ¥1.6 billion Consolidated
Net cash provided by (used in) operating activities ¥0.4 billion Consolidated
Net sales ¥4.6 billion Consolidated
Net cash provided by (used in) investing activities ¥-37.77 million Consolidated
Cash and cash equivalents ¥2.3 billion Consolidated
Net assets ¥6.9 billion Consolidated
Ordinary income (loss) ¥0.7 billion Consolidated
Total assets ¥13.4 billion Consolidated
Return on equity 7.2% Consolidated
Equity-to-asset ratio 51.5% Consolidated
Net income (loss) attributable to owners of parent ¥0.4 billion Consolidated
Net cash provided by (used in) financing activities ¥-0.2 billion Consolidated
Basic earnings (loss) per share 6,192.37 yen Consolidated
Net sales ¥4.6 billion Parent only
Net income (loss) ¥0.3 billion Parent only
Total number of issued shares (common stock) 72,311 shares Parent only
Net assets ¥7.0 billion Parent only
Ordinary income (loss) ¥0.4 billion Parent only
Total assets ¥12.5 billion Parent only
Return on equity 4.5% Parent only
Equity-to-asset ratio 55.7% Parent only
Capital stock ¥0.1 billion Parent only
Basic earnings (loss) per share 3,904.83 yen Parent only

Accounts unique to this company (16 items)

ItemValueConsolidated / Non-consolidated
Revenue 96,479.48 Consolidated
Revenue 44,069.86 Consolidated
Revenue ¥1.4 billion Consolidated
Revenue ¥3.13 million Consolidated
Revenue ¥1.50 million Consolidated
Revenue ¥-1.90 million Consolidated
Revenue ¥-60.88 million Consolidated
Revenue 97,365.97 Parent only
Revenue 45,049.62 Parent only
Revenue ¥5.3 billion Parent only
Revenue ¥1.3 billion Parent only
Revenue ¥71.21 million Parent only
Revenue ¥5.74 million Parent only
Revenue ¥62.30 million Parent only
Revenue ¥19.69 million Parent only
Revenue ¥1.46 million Parent only

Employees (2 items)

ItemValueConsolidated / Non-consolidated
Number of employees 582 people Consolidated
Number of employees 231 people Parent only

Other disclosed items (5 items)

ItemValueConsolidated / Non-consolidated
Average number of temporary employees 15 people Consolidated
Number of associates accounted for using equity method 1 companies Consolidated
Number of consolidated subsidiaries 8 companies Consolidated
Average number of temporary employees 13 people Parent only
Ratio of female employees in managerial positions 15.8% Parent only

Shares (4 items)

ItemValueConsolidated / Non-consolidated
Number of shares held 60,961 shares Consolidated
Number of voting rights held 60,000 units Consolidated
Shareholding ratio 85.1% Consolidated
Ratio of voting rights held 100.0% Consolidated

Balance sheet (117 items)

ItemValueConsolidated / Non-consolidated
Other ¥59.40 million Consolidated
Other ¥0.4 billion Consolidated
Other ¥41.08 million Consolidated
Valuation difference on available-for-sale securities ¥1.7 billion Consolidated
Other, net ¥69.54 million Consolidated
Golf courses ¥3.0 billion Consolidated
Lease obligations ¥80.79 million Consolidated
Lease obligations ¥34.29 million Consolidated
Lease assets, net ¥0.1 billion Consolidated
Deposits received from members ¥1.2 billion Consolidated
Retained earnings ¥1.2 billion Consolidated
Raw materials and supplies ¥21.17 million Consolidated
Merchandise ¥13.74 million Consolidated
Trade accounts receivable ¥3.10 million Consolidated
Non-current liabilities ¥5.2 billion Consolidated
Non-current assets ¥10.9 billion Consolidated
Land ¥2.1 billion Consolidated
Accounts receivable - trade ¥0.2 billion Consolidated
Buildings and structures, net ¥1.1 billion Consolidated
Investments and other assets ¥4.1 billion Consolidated
Investment securities ¥2.6 billion Consolidated
Property, plant and equipment ¥6.8 billion Consolidated
Income taxes payable ¥75.06 million Consolidated
Accounts payable - other ¥0.7 billion Consolidated
Shareholders' equity ¥5.2 billion Consolidated
Inventories ¥34.91 million Consolidated
Machinery, equipment and vehicles, net ¥52.01 million Consolidated
Current liabilities ¥1.3 billion Consolidated
Current assets ¥2.6 billion Consolidated
Accumulated depreciation ¥-9.9 billion Consolidated
Intangible assets ¥7.95 million Consolidated
Cash and cash equivalents ¥2.3 billion Consolidated
Cash and deposits ¥2.3 billion Consolidated
Trees ¥0.3 billion Consolidated
Net assets ¥6.9 billion Consolidated
Net assets ¥6.9 billion Consolidated
Total assets ¥13.4 billion Consolidated
Deferred tax liabilities ¥0.9 billion Consolidated
Deferred tax assets ¥6.85 million Consolidated
Treasury stock ¥-5.94 million Consolidated
Valuation and translation adjustments ¥1.7 billion Consolidated
Liabilities ¥6.5 billion Consolidated
Liabilities and net assets ¥13.4 billion Consolidated
Accounts payable - trade ¥0.1 billion Consolidated
Allowance for doubtful accounts ¥-0.4 billion Consolidated
Capital surplus ¥3.9 billion Consolidated
Capital stock ¥0.1 billion Consolidated
Provision for bonuses ¥16.09 million Consolidated
Net defined benefit liability ¥0.1 billion Consolidated
Long-term loans payable ¥2.3 billion Consolidated
Long-term prepaid expenses ¥1.52 million Consolidated
Long-term accounts receivable-other ¥0.3 billion Consolidated
Long term accounts payable other ¥0.6 billion Consolidated
Long-term loans receivable ¥99.58 million Consolidated
Other ¥82.25 million Parent only
Other ¥56.77 million Parent only
Other ¥0.33 million Parent only
Other ¥0.72 million Parent only
Valuation difference on available-for-sale securities ¥1.7 billion Parent only
Other capital surplus ¥1.4 billion Parent only
Other, net ¥2.16 million Parent only
Software ¥0.39 million Parent only
Lease obligations ¥80.79 million Parent only
Lease obligations ¥34.29 million Parent only
Lease assets, net ¥0.1 billion Parent only
Provision for loss on guarantees ¥0.3 billion Parent only
Retained earnings ¥1.3 billion Parent only
Unearned revenue ¥0.2 billion Parent only
Prepaid expenses ¥18.45 million Parent only
Merchandise ¥2.67 million Parent only
Trade accounts receivable ¥2.77 million Parent only
Non-current liabilities ¥3.7 billion Parent only
Non-current assets ¥8.3 billion Parent only
Land ¥1.04 million Parent only
Accounts receivable - trade ¥69.27 million Parent only
Tools, furniture and fixtures ¥12.75 million Parent only
Buildings, net ¥36.41 million Parent only
Investments and other assets ¥8.1 billion Parent only
Investment securities ¥2.6 billion Parent only
Property, plant and equipment ¥0.2 billion Parent only
Accounts receivable - other ¥8.94 million Parent only
Income taxes payable ¥40.38 million Parent only
Accrued consumption taxes ¥20.18 million Parent only
Accrued expenses ¥59.15 million Parent only
Accounts payable - other ¥0.2 billion Parent only
Shareholders' equity ¥5.3 billion Parent only
Structures, net ¥30.12 million Parent only
Machinery and equipment, net ¥24.31 million Parent only
Current liabilities ¥1.8 billion Parent only
Current assets ¥4.2 billion Parent only
Intangible assets ¥0.39 million Parent only
Cash and deposits ¥1.8 billion Parent only
Net assets ¥7.0 billion Parent only
Net assets ¥7.0 billion Parent only
Total assets ¥12.5 billion Parent only
Deferred tax liabilities ¥0.9 billion Parent only
Retained earnings brought forward ¥1.3 billion Parent only
Valuation and translation adjustments ¥1.7 billion Parent only
Liabilities ¥5.5 billion Parent only
Liabilities and net assets ¥12.5 billion Parent only
Supplies ¥7.44 million Parent only
Accounts payable - trade ¥47.69 million Parent only
Allowance for doubtful accounts ¥-0.3 billion Parent only
Allowance for doubtful accounts ¥-2.0 billion Parent only
Capital surplus ¥3.9 billion Parent only
Legal capital surplus ¥2.5 billion Parent only
Capital stock ¥0.1 billion Parent only
Provision for bonuses ¥7.32 million Parent only
Vehicles, net ¥0 Parent only
Provision for retirement benefits ¥75.24 million Parent only
Long-term loans payable ¥2.3 billion Parent only
Long-term accounts receivable-other ¥0.2 billion Parent only
Long-term loans receivable ¥99.58 million Parent only
Accounts receivable from subsidiaries and associates-other ¥1.6 billion Parent only
Shares of subsidiaries and associates ¥0.1 billion Parent only
Loans receivable to subsidiaries and affiliates ¥2.7 billion Parent only
Deposits received ¥16.64 million Parent only

Statement of income (81 items)

ItemValueConsolidated / Non-consolidated
Other ¥5.37 million Consolidated
Other ¥4.95 million Consolidated
Other ¥76.00 million Consolidated
Other comprehensive income ¥1.1 billion Consolidated
Valuation difference on available for sale securities net of tax ¥1.1 billion Consolidated
Comprehensive income ¥1.6 billion Consolidated
Interest and dividend income ¥19.04 million Consolidated
Rent income ¥1.49 million Consolidated
Operating income ¥0.7 billion Consolidated
Non-operating income ¥30.54 million Consolidated
Non-operating expenses ¥36.75 million Consolidated
Net cash provided by (used in) operating activities ¥0.4 billion Consolidated
Loss on retirement of non-current assets ¥0 Consolidated
Cost of sales ¥3.6 billion Consolidated
Gross profit (loss) ¥0.9 billion Consolidated
Net sales ¥4.6 billion Consolidated
Net income ¥0.4 billion Consolidated
Net income ¥0.4 billion Consolidated
Net income (loss) ¥0.4 billion Consolidated
Net income (loss) ¥0.4 billion Consolidated
Loss on valuation of investment securities ¥0.14 million Consolidated
Net cash provided by (used in) investing activities ¥-37.77 million Consolidated
Interest expenses ¥30.80 million Consolidated
Fee expenses ¥30.75 million Consolidated
Income taxes - current ¥0.2 billion Consolidated
Income taxes ¥0.2 billion Consolidated
Income taxes - deferred ¥9.34 million Consolidated
Extraordinary loss ¥0.14 million Consolidated
Net increase (decrease) in cash and cash equivalents ¥0.2 billion Consolidated
Income (loss) before income taxes ¥0.7 billion Consolidated
Income (loss) before income taxes ¥0.7 billion Consolidated
Ordinary income ¥0.7 billion Consolidated
Salaries ¥0.1 billion Consolidated
Comprehensive income attributable to owners of parent ¥1.6 billion Consolidated
Net cash provided by (used in) financing activities ¥-0.2 billion Consolidated
Selling, general and administrative expenses ¥0.3 billion Consolidated
Provision of allowance for doubtful accounts ¥1.00 million Consolidated
Rent expenses ¥30.53 million Consolidated
Provision for bonuses ¥5.12 million Consolidated
Retirement benefit expenses ¥4.46 million Consolidated
Other ¥0.99 million Parent only
Other ¥4.71 million Parent only
Other ¥29.94 million Parent only
Other ¥0.7 billion Parent only
Other ¥56.58 million Parent only
Interest income ¥2.07 million Parent only
Dividend income ¥16.37 million Parent only
Total ¥0.2 billion Parent only
Name transfer fee rev oa ¥0.1 billion Parent only
Cost of merchandize sold ¥0.2 billion Parent only
Merchandize sales ¥0.3 billion Parent only
Ending goods ¥7.78 million Parent only
Beginning goods ¥9.21 million Parent only
Operating income ¥0.5 billion Parent only
Operating receipts ¥3.9 billion Parent only
Operating revenue ¥4.6 billion Parent only
Non-operating income ¥40.58 million Parent only
Non-operating expenses ¥97.91 million Parent only
Operating expenses ¥3.8 billion Parent only
Gross profit (loss) ¥0.8 billion Parent only
Annual fee income ¥0.2 billion Parent only
Cost of purchased goods ¥0.2 billion Parent only
Net income (loss) ¥0.3 billion Parent only
Net income (loss) ¥0.3 billion Parent only
Interest expenses ¥30.04 million Parent only
Fee expenses ¥30.75 million Parent only
Business consignment expenses ¥2.2 billion Parent only
Income taxes - current ¥0.1 billion Parent only
Income taxes ¥0.1 billion Parent only
Income taxes - deferred ¥9.34 million Parent only
Depreciation ¥0.75 million Parent only
Welfare expenses ¥13.05 million Parent only
Taxes and dues ¥71.54 million Parent only
Income (loss) before income taxes ¥0.4 billion Parent only
Ordinary income ¥0.4 billion Parent only
Salaries ¥0.1 billion Parent only
Salaries and allowances ¥0.5 billion Parent only
Selling, general and administrative expenses ¥0.3 billion Parent only
Provision of allowance for doubtful accounts ¥63.16 million Parent only
Rent expenses ¥30.53 million Parent only
Provision for bonuses ¥5.12 million Parent only

Statement of changes in equity (4 items)

ItemValueConsolidated / Non-consolidated
Total changes during the period ¥1.6 billion Consolidated
Net changes in items other than shareholders' equity ¥1.1 billion Consolidated
Total changes during the period ¥1.4 billion Parent only
Net changes in items other than shareholders' equity ¥1.1 billion Parent only

Statement of cash flows (20 items)

ItemValueConsolidated / Non-consolidated
Other ¥14.69 million Consolidated
Increase decrease in notes and accounts payable trade ¥0.15 million Consolidated
Interest expenses paid ¥-36.39 million Consolidated
Interest and dividends income received ¥16.03 million Consolidated
Interest and dividend income ¥-19.04 million Consolidated
Payment of settlement ¥-2.00 million Consolidated
Loss on retirement of non-current assets ¥0 Consolidated
Decrease increase in notes and accounts receivable trade ¥-12.77 million Consolidated
Subtotal ¥0.8 billion Consolidated
Interest expenses ¥30.80 million Consolidated
Proceeds from collection of lease and guarantee deposits ¥0.05 million Consolidated
Payments for lease and guarantee deposits ¥-0.05 million Consolidated
Purchase of property plant and equipment ¥-37.77 million Consolidated
Decrease in consumption taxes payable ¥-4.98 million Consolidated
Increase (decrease) in accounts payable-other ¥-31.01 million Consolidated
Income taxes paid ¥-0.3 billion Consolidated
Depreciation ¥0.1 billion Consolidated
Increase (decrease) in provision for bonuses ¥0.85 million Consolidated
Increase (decrease) in net defined benefit liability ¥-3.33 million Consolidated
Repayment of long term loans payable ¥-0.1 billion Consolidated
Basic indicators
ItemValueConsolidated / Non-consolidatedSource
Net cash provided by (used in) operating activities ¥0.4 billion ConsolidatedDisclosed
Number of employees 582 ConsolidatedDisclosed
Net assets ¥6.9 billion ConsolidatedDisclosed
Net sales ¥4.6 billion ConsolidatedDisclosed
Operating income ¥0.7 billion ConsolidatedDisclosed
Operating revenue ¥4.6 billion Parent onlyDisclosed
Ordinary income ¥0.7 billion ConsolidatedDisclosed
Net income ¥0.4 billion ConsolidatedDisclosed
Total assets ¥13.4 billion ConsolidatedDisclosed
Operating margin 14.6%ConsolidatedCalculated
Net margin 9.7%ConsolidatedCalculated
Sales per employee 7870936 yenConsolidatedCalculated
Total asset turnover 0.34 timesConsolidatedCalculated
Net assets to total assets 51.5%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
  • Tables scroll sideways

Key figures

  • Operating margin 14.6%　Operating income ÷ net sales 　＝ ¥0.7 billion ÷ ¥4.6 billion
    Operating income ÷ net sales. The denominator is Net sales (Consolidated, Japanese GAAP).
  • Net margin 9.7%　Net income ÷ net sales 　＝ ¥0.4 billion ÷ ¥4.6 billion
    Net income ÷ net sales. The denominator is Net sales (Consolidated, Japanese GAAP).
  • Sales per employee 7,870,936 yen　Sales or operating revenue ÷ employees 　＝ ¥4.6 billion ÷ 582 people
    Sales or operating revenue ÷ employees. The denominator is Number of employees (Consolidated, Japanese GAAP).
  • Total asset turnover 0.34 times　Sales or operating revenue ÷ total assets 　＝ ¥4.6 billion ÷ ¥13.4 billion
    Sales or operating revenue ÷ total assets. The denominator is Total assets (Consolidated, Japanese GAAP).
  • Net assets to total assets 51.5%　Net assets ÷ total assets 　＝ ¥6.9 billion ÷ ¥13.4 billion
    Net assets ÷ total assets. The denominator is Total assets (Consolidated, Japanese GAAP).

Company details

  • Consolidated subsidiaries　Annual Securities Report

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)
  • 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
  • Property, plant and equipment purchases relative to depreciation　Purchase of property, plant and equipment ÷ depreciation。Purchase of property, plant and equipment ¥37.77 million, over depreciation ¥0.1 billion
  • Investment securities to net assets　Investment securities ÷ net assets。Investment securities ¥2.6 billion, over net assets ¥6.9 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)

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. Employees across the consolidated group: 582 (a different scope, kept apart from the four above). Industry median: the middle value among companies in Services that disclose the item (industries with at least 5 companies only).

People and organisation

  • Sales per employee　Net sales (or operating revenue) ÷ employees
  • Operating income per employee　Operating income ÷ employees
  • Women in managerial positions　Reporting company (parent only)
  • 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 Yamada Club 21 Corp. on EDINET, the FSA’s disclosure system (free to read)
Corporate number: 6011001030418 / 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