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Aqualine

Aqualine Ltd.

Company highlights

Average annual salary ¥4.27 million; average length of service 6.2 years.

Key figures

Period Mar 2025 to Feb 2026ConsolidatedJapanese GAAP

RevenueDisclosed ¥1.8B
Operating marginCalculated -22.9%
Net assets to total assetsCalculated 21.9%

Company profile

No securities code (not listed) / EDINET code E31694 / Services / Fiscal year end end of February

広島市中区上八丁堀８番８号第１ウエノヤビル６階／Capital stock ¥1,013 million
Address, capital stock, fiscal year end and industry: the FSA’s EDINET code list.

Company details
1 Consolidated subsidiaries

Tables scroll sideways

Disclosed data

Source: Annual Securities Report (Mar 2025 to Feb 2026) · filed 2026-06-01

Profitability ★☆☆☆☆position among all companies -22.9%
Growth (revenue, 4-year average) ★☆☆☆☆position among all companies -23.1%
Capital efficiency Could not be retrieved

Business activities and revenue composition

Breakdown by business: not published

Revenue and profit

Aqualine

Period Mar 2025 to Feb 2026Source Annual securities reports

Net sales and operating revenue ¥1.8B　100% Cost of sales ¥1.2B　68% Selling, general and administrative expenses ¥1.0B　55% Operating income ¥-0.4B　23%
Amounts by account
GroupAccountAmountConsolidated / Non-consolidated
Selling, general and administrative expenses Salaries and allowances ¥0.3 billion Consolidated
Commission fees ¥0.1 billion Consolidated
Business consignment expenses ¥9.80 million Consolidated
Profit by stage Net income ¥-0.7 billion Consolidated
Gross profit (loss) ¥0.6 billion Consolidated
Ordinary income ¥-0.5 billion Consolidated
Operating income ¥-0.4 billion Consolidated

Aqualine

Selling, general and administrative expenses

Period Mar 2025 to Feb 2026Source Annual securities reports

Salaries and allowances ¥0.3 billion (25.7%)26%Commission fees ¥0.1 billion (10.6%)11%Business consignment expenses ¥0.0 billion (1.0%)Other (not itemized) ¥0.6 billion (62.7%)63%¥1.0B
  • Salaries and allowances　¥0.3 billion
  • Commission fees　¥0.1 billion
  • Business consignment expenses　¥0.0 billion
  • Other (not itemized)　¥0.6 billion

Performance, financial position and capital allocation

Finance
21.9% Net assets to total assets Industry median 55.2% FY ending 2/2026 · consolidated / calculated
-117.4% Return on assets (ROA)
¥12.39 Net assets per share
¥-0.6 billion Free cash flow
¥0.6 billion Total assets
Capital allocation
1.6% Increase in working capital ★★★★☆ position among all companies FY ending 2/2026 · consolidated / calculated

Aqualine

Recent performance trends

Source Annual securities reports

5 3 1 -1 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 2022 to 2026Disclosed

Item20222023202420252026
Net sales ¥5.2B ¥4.6B ¥4.8B ¥3.5B ¥1.8B
Year on year (%) Could not be retrieved -12.4% +5.6% -28.5%◆ -47.0%◆
Ordinary income (loss) -¥0.6B -¥0.2B -¥0.3B -¥0.4B -¥0.5B
Change from prior year Could not be retrieved 0.37x 1.58x 1.19x 1.19x
Ordinary income (loss) as a share of Net sales -10.7% -4.5% -6.8% -11.3% -25.4%
Change (percentage points) Could not be retrieved +6.2 points◆ -2.3 points◆ -4.5 points◆ -14.1 points◆

Fiscal periods marked for changes

Earlier fiscal periods (1)
  • 2023Ordinary income (loss) as a share of revenue +6.2 points
  • 2024Ordinary income (loss) as a share of revenue -2.3 points
  • 2025Net sales year on year -28.5%, Ordinary income (loss) as a share of revenue -4.5 points
  • 2026Net sales year on year -47.0%, Ordinary income (loss) as a share of revenue -14.1 points

Aqualine

Earnings and net assets per share over time

Unit yenSource Annual securities reports

-94 -162 -230 -298 4 years ago 3 years ago 2 years ago Last year This year Earnings per share yen 12 -31 -75 -119 4 years ago 3 years ago 2 years ago Last year This year Net assets per share yen
Consolidated indicators (13 items)
Item4 years ago3 years ago2 years agoLast yearThis year
Net sales ¥5.2 billion ¥4.6 billion ¥4.8 billion ¥3.5 billion ¥1.8 billion
Ordinary income (loss) ¥-0.6 billion ¥-0.2 billion ¥-0.3 billion ¥-0.4 billion ¥-0.5 billion
Net income (loss) attributable to owners of parent ¥-0.6 billion ¥-0.3 billion ¥-0.4 billion ¥-0.3 billion ¥-0.7 billion
Comprehensive income ¥-0.7 billion ¥-0.3 billion ¥-0.4 billion ¥-0.4 billion ¥-0.7 billion
Net assets ¥0.4 billion ¥-45.75 million ¥52.29 million ¥-0.4 billion ¥0.1 billion
Total assets ¥2.1 billion ¥1.9 billion ¥1.5 billion ¥0.8 billion ¥0.6 billion
Net assets per share -15.76 yen -58.87 yen -2.55 yen -118.66 yen 12.39 yen
Basic earnings (loss) per share -297.86 yen -149.42 yen -123.69 yen -93.9 yen -96.85 yen
Equity-to-asset ratio -1.6% -8.1% -0.6% -53.4% 21.8%
Net cash provided by (used in) operating activities ¥-0.4 billion ¥4.53 million ¥-28.64 million ¥-0.4 billion ¥-0.7 billion
Net cash provided by (used in) investing activities ¥-42.82 million ¥-0.3 billion ¥-0.1 billion ¥0.5 billion ¥50.29 million
Net cash provided by (used in) financing activities ¥0.1 billion ¥-7.92 million ¥95.21 million ¥-0.1 billion ¥0.9 billion
Cash and cash equivalents ¥0.4 billion ¥0.1 billion ¥48.84 million ¥64.43 million ¥0.3 billion
Parent only indicators (10 items)
Item4 years ago3 years ago2 years agoLast yearThis year
Net sales ¥4.9 billion ¥4.4 billion ¥4.5 billion ¥3.2 billion ¥1.6 billion
Ordinary income (loss) ¥-0.5 billion ¥-0.2 billion ¥-0.2 billion ¥-0.3 billion ¥-0.4 billion
Net income (loss) ¥-0.6 billion ¥-0.5 billion ¥-0.3 billion ¥-0.5 billion ¥-0.7 billion
Capital stock ¥0.3 billion ¥0.4 billion ¥0.7 billion ¥0.7 billion ¥1.3 billion
Total number of issued shares (common stock) 2,172,600 shares 2,636,600 shares 3,729,429 shares 3,729,429 shares 10,611,129 shares
Net assets ¥0.1 billion ¥-0.2 billion ¥30.15 million ¥-0.5 billion ¥0.1 billion
Total assets ¥1.7 billion ¥1.7 billion ¥1.5 billion ¥0.7 billion ¥0.5 billion
Net assets per share 48.36 yen -60.26 yen 8.16 yen -130.4 yen 11.81 yen
Basic earnings (loss) per share -276.58 yen -215.19 yen -109.3 yen -138.56 yen -91.75 yen
Equity-to-asset ratio 6.0% -9.2% 2.1% -68.3% 23.8%

Shareholder composition

As of 2026-02-28Disclosed

Share ownership by holder category

2,090 Shareholders
2.80% Foreign holders (total) Industry median 3.64%
57.76% Individuals and others Industry median 52.53%

Aqualine

Unit %Source Annual securities reports

  • Financial institutions0.00%
  • Securities firms2.29%
  • Other corporations37.14%
  • Foreign holders (institutions)2.64%
  • Foreign holders (individuals)0.16%
  • Individuals and others57.76%

Research and development expenses and capital expenditure

Source: R&D and capital expenditure sections, annual securities reports · 1 years (FY 2026)Disclosed

Not disclosed Research and development
¥30.10 million Capital expenditure 1.6% of revenue (industry median 2.3%)

Revenue scale in the same industry

Aqualine

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

43 Employees (parent only) Industry median 130
42.9 Average age Industry median 38.8
6.2 years Average length of service Industry median 6.6 years
¥4.27 million Average annual salary Industry median ¥5.89 million
People and organisation
35.3¥ million Sales per employee Industry median 24.2¥ million FY ending 2/2026 · consolidated / calculated
¥-8.07 million Operating income per employee
33 Average temporary staff

Audit and disclosure information

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

ItemValue
Audit firm HLBMeisei有限責任監査法人
Audit fees (this year, total) ¥35.00 million
Non-audit fees (this year, total) Not applicable
Going concern note Note present
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 ¥-0.7 billion Consolidated
Net cash provided by (used in) operating activities ¥-0.7 billion Consolidated
Net sales ¥1.8 billion Consolidated
Net cash provided by (used in) investing activities ¥50.29 million Consolidated
Cash and cash equivalents ¥0.3 billion Consolidated
Net assets ¥0.1 billion Consolidated
Ordinary income (loss) ¥-0.5 billion Consolidated
Total assets ¥0.6 billion Consolidated
Equity-to-asset ratio 21.8% Consolidated
Net income (loss) attributable to owners of parent ¥-0.7 billion Consolidated
Net cash provided by (used in) financing activities ¥0.9 billion Consolidated
Basic earnings (loss) per share -96.85 yen Consolidated
Net assets per share 12.39 yen Consolidated
Net sales ¥1.6 billion Parent only
Net income (loss) ¥-0.7 billion Parent only
Total number of issued shares (common stock) 10,611,129 shares Parent only
Net assets ¥0.1 billion Parent only
Ordinary income (loss) ¥-0.4 billion Parent only
Total assets ¥0.5 billion Parent only
Equity-to-asset ratio 23.8% Parent only
Capital stock ¥1.3 billion Parent only
Basic earnings (loss) per share -91.75 yen Parent only
Net assets per share 11.81 yen Parent only

Employees (8 items)

ItemValueConsolidated / Non-consolidated
Number of employees 52 people Consolidated
Number of employees 52 people Consolidated
Average length of service (years) 6.2 years Parent only
Average annual salary ¥4.27 million Parent only
Average age (years) 42.9 years old Parent only
Number of employees 43 people Parent only
Number of employees 43 people Parent only
Number of employees 43 people Parent only

Other disclosed items (8 items)

ItemValueConsolidated / Non-consolidated
Average number of temporary employees 33 people Consolidated
Average number of temporary employees 33 people Consolidated
Write-downs of inventories ¥11.89 million Consolidated
Number of consolidated subsidiaries 1 companies Consolidated
Average number of temporary employees 16 people Parent only
Average number of temporary employees 16 people Parent only
Average number of temporary employees 16 people Parent only
Total return on the share price index 234.0% Parent only

Shares (10 items)

ItemValueConsolidated / Non-consolidated
Number of shares held 7,052,700 shares Consolidated
Total number of shares held treasury shares etc 36,300 shares Consolidated
Number of shares 10,611,129 shares Consolidated
Shareholding ratio treasury shares etc 0.3% Consolidated
Shareholding ratio 66.7% Consolidated
Number of shares held in own name treasury shares etc 36,300 shares Consolidated
Number of voting rights 105,729 units Consolidated
Carrying amount on the balance sheet ¥0 Consolidated
Number of issues 3 issues Consolidated
Total shareholder return 23.2% Parent only

Property and facilities (1 items)

ItemValueConsolidated / Non-consolidated
Capital expenditures ¥30.10 million Consolidated

Audit (2 items)

ItemValueConsolidated / Non-consolidated
Fees for audit and attestation services - reporting company ¥35.00 million Consolidated
Fees for audit and attestation services - total ¥35.00 million Consolidated

Balance sheet (113 items)

ItemValueConsolidated / Non-consolidated
Other ¥1.01 million Consolidated
Other ¥12.81 million Consolidated
Other ¥31.06 million Consolidated
Other ¥30.53 million Consolidated
Other ¥0 Consolidated
Other, net ¥0 Consolidated
Software ¥0 Consolidated
Lease obligations ¥33.39 million Consolidated
Lease obligations ¥10.32 million Consolidated
Lease assets ¥69.39 million Consolidated
Lease assets, net ¥9.35 million Consolidated
Retained earnings ¥-2.3 billion Consolidated
Prepaid expenses ¥22.51 million Consolidated
Raw materials and supplies ¥4.94 million Consolidated
Merchandise and finished goods ¥0.23 million Consolidated
Non-current liabilities ¥63.12 million Consolidated
Non-current assets ¥59.36 million Consolidated
Accounts receivable - trade ¥74.53 million Consolidated
Guarantee deposits ¥48.83 million Consolidated
Buildings ¥38.45 million Consolidated
Buildings, net ¥0 Consolidated
Investments and other assets ¥50.00 million Consolidated
Subscription rights to shares ¥0.75 million Consolidated
Property, plant and equipment ¥9.35 million Consolidated
Income taxes payable ¥11.63 million Consolidated
Accrued expenses ¥38.26 million Consolidated
Accounts payable - other ¥67.66 million Consolidated
Shareholders' equity ¥0.1 billion Consolidated
Current liabilities ¥0.4 billion Consolidated
Current assets ¥0.5 billion Consolidated
Accumulated depreciation and impairment loss ¥-12.81 million Consolidated
Accumulated depreciation and impairment loss ¥-60.03 million Consolidated
Accumulated depreciation and impairment loss ¥-38.45 million Consolidated
Accumulated depreciation and impairment loss ¥-24.50 million Consolidated
Intangible assets ¥0 Consolidated
Cash and cash equivalents ¥0.3 billion Consolidated
Cash and deposits ¥0.3 billion Consolidated
Short-term loans payable ¥0.01 million Consolidated
Short-term loans receivable with resale agreement ¥2.35 million Consolidated
Net assets ¥0.1 billion Consolidated
Net assets ¥0.1 billion Consolidated
Total assets ¥0.6 billion Consolidated
Treasury stock ¥-23.43 million Consolidated
Liabilities ¥0.5 billion Consolidated
Liabilities and net assets ¥0.6 billion Consolidated
Accounts payable - trade ¥0.2 billion Consolidated
Allowance for doubtful accounts ¥-0.3 billion Consolidated
Allowance for doubtful accounts ¥-28.52 million Consolidated
Capital surplus ¥1.1 billion Consolidated
Capital stock ¥1.3 billion Consolidated
Asset retirement obligations ¥29.52 million Consolidated
Provision for bonuses ¥6.91 million Consolidated
Vehicle and delivery equipment ¥24.50 million Consolidated
Vehicles, net ¥0 Consolidated
Long-term loans payable ¥29.74 million Consolidated
Long-term accounts receivable-other ¥0.3 billion Consolidated
Long-term loans receivable ¥0.20 million Consolidated
Deposits received ¥4.88 million Consolidated
Current portion of long-term loans payable ¥28.62 million Consolidated
Other ¥0.05 million Parent only
Other ¥10.88 million Parent only
Other ¥18.41 million Parent only
Other ¥0 Parent only
Software ¥0 Parent only
Lease obligations ¥33.39 million Parent only
Lease obligations ¥10.32 million Parent only
Lease assets, net ¥9.35 million Parent only
Investments in capital ¥0.17 million Parent only
Retained earnings ¥-2.4 billion Parent only
Legal retained earnings ¥0.96 million Parent only
Prepaid expenses ¥13.77 million Parent only
Raw materials and supplies ¥4.94 million Parent only
Non-current liabilities ¥33.39 million Parent only
Non-current assets ¥59.36 million Parent only
Accounts receivable - trade ¥59.74 million Parent only
Tools, furniture and fixtures ¥0 Parent only
Guarantee deposits ¥44.59 million Parent only
Buildings, net ¥0 Parent only
Investments and other assets ¥50.01 million Parent only
Investment securities ¥0 Parent only
Subscription rights to shares ¥0.75 million Parent only
Property, plant and equipment ¥9.35 million Parent only
Income taxes payable ¥10.58 million Parent only
Accrued consumption taxes ¥12.64 million Parent only
Accrued expenses ¥34.42 million Parent only
Accounts payable - other ¥53.87 million Parent only
Shareholders' equity ¥0.1 billion Parent only
Current liabilities ¥0.4 billion Parent only
Current assets ¥0.5 billion Parent only
Intangible assets ¥0 Parent only
Cash and deposits ¥0.3 billion Parent only
Short-term loans payable ¥0.01 million Parent only
Short-term loans receivable with resale agreement ¥2.35 million Parent only
Net assets ¥0.1 billion Parent only
Net assets ¥0.1 billion Parent only
Total assets ¥0.5 billion Parent only
Retained earnings brought forward ¥-2.4 billion Parent only
Treasury stock ¥-23.43 million Parent only
Liabilities ¥0.4 billion Parent only
Liabilities and net assets ¥0.5 billion Parent only
Accounts payable - trade ¥0.2 billion Parent only
Allowance for doubtful accounts ¥-0.3 billion Parent only
Allowance for doubtful accounts ¥-28.54 million Parent only
Capital surplus ¥1.2 billion Parent only
Legal capital surplus ¥1.2 billion Parent only
Capital stock ¥1.3 billion Parent only
Asset retirement obligations ¥29.52 million Parent only
Vehicles, net ¥0 Parent only
Long-term accounts receivable-other ¥0.3 billion Parent only
Long-term loans receivable ¥0.20 million Parent only
Shares of subsidiaries and associates ¥5.03 million Parent only
Deposits received ¥4.62 million Parent only
Current portion of long-term loans payable ¥21.47 million Parent only

Accounts unique to this company (9 items)

ItemValueConsolidated / Non-consolidated
Revenue ¥88.94 million Consolidated
Revenue ¥0.65 million Consolidated
Revenue ¥1.13 million Consolidated
Revenue ¥38.67 million Consolidated
Revenue ¥-42.06 million Consolidated
Revenue ¥38.67 million Consolidated
Revenue ¥0.1 billion Parent only
Revenue ¥1.13 million Parent only
Revenue ¥38.67 million Parent only

Statement of income (77 items)

ItemValueConsolidated / Non-consolidated
Other ¥10.98 million Consolidated
Other ¥10.21 million Consolidated
Comprehensive income ¥-0.7 billion Consolidated
Interest income ¥0.17 million Consolidated
Commission fee ¥10.92 million Consolidated
Operating income ¥-0.4 billion Consolidated
Non-operating income ¥22.72 million Consolidated
Non-operating expenses ¥68.59 million Consolidated
Net cash provided by (used in) operating activities ¥-0.7 billion Consolidated
Loss on sale of non-current assets ¥0 Consolidated
Gain on sales of non-current assets ¥6.05 million Consolidated
Loss on retirement of non-current assets ¥1.45 million Consolidated
Cost of sales ¥1.2 billion Consolidated
Gross profit (loss) ¥0.6 billion Consolidated
Net sales ¥1.8 billion Consolidated
Net income ¥-0.7 billion Consolidated
Net income ¥-0.7 billion Consolidated
Net income (loss) ¥-0.7 billion Consolidated
Net income (loss) ¥-0.7 billion Consolidated
Net cash provided by (used in) investing activities ¥50.29 million Consolidated
Interest expenses ¥14.35 million Consolidated
Commission fees ¥0.1 billion Consolidated
Issuance of new shares ¥1.3 billion Consolidated
Gain on reversal of share acquisition rights ¥0.25 million Consolidated
Stock issuance cost prior ¥10.92 million Consolidated
Business consignment expenses ¥9.80 million Consolidated
Income taxes - current ¥3.86 million Consolidated
Income taxes ¥3.86 million Consolidated
Impairment loss ¥20.42 million Consolidated
Extraordinary income ¥7.43 million Consolidated
Extraordinary loss ¥0.2 billion Consolidated
Net increase (decrease) in cash and cash equivalents ¥0.3 billion Consolidated
Income (loss) before income taxes ¥-0.7 billion Consolidated
Income (loss) before income taxes ¥-0.7 billion Consolidated
Ordinary income ¥-0.5 billion Consolidated
Salaries and allowances ¥0.3 billion Consolidated
Comprehensive income attributable to owners of parent ¥-0.7 billion Consolidated
Litigation expenses ¥15.04 million Consolidated
Net cash provided by (used in) financing activities ¥0.9 billion Consolidated
Selling, general and administrative expenses ¥1.0 billion Consolidated
Provision of allowance for doubtful accounts ¥8.27 million Consolidated
Provision of allowance for doubtful accounts ¥0.2 billion Consolidated
Loss on valuation of shares of subsidiaries and associates ¥0.45 million Consolidated
Other ¥8.49 million Parent only
Other ¥10.21 million Parent only
Interest income ¥0.12 million Parent only
Commission fee ¥10.92 million Parent only
Dividend income ¥4,000 Parent only
Operating income ¥-0.4 billion Parent only
Non-operating income ¥19.54 million Parent only
Non-operating expenses ¥68.15 million Parent only
Loss on sale of non-current assets ¥0 Parent only
Gain on sales of non-current assets ¥6.05 million Parent only
Loss on retirement of non-current assets ¥1.45 million Parent only
Cost of sales ¥1.3 billion Parent only
Gross profit (loss) ¥0.4 billion Parent only
Net sales ¥1.6 billion Parent only
Net income (loss) ¥-0.7 billion Parent only
Net income (loss) ¥-0.7 billion Parent only
Interest expenses ¥13.91 million Parent only
Commission fees ¥74.55 million Parent only
Issuance of new shares ¥1.3 billion Parent only
Gain on reversal of share acquisition rights ¥0.25 million Parent only
Stock issuance cost prior ¥10.92 million Parent only
Business consignment expenses ¥9.80 million Parent only
Income taxes - current ¥2.79 million Parent only
Income taxes ¥2.79 million Parent only
Impairment loss ¥20.42 million Parent only
Extraordinary income ¥7.43 million Parent only
Extraordinary loss ¥0.2 billion Parent only
Income (loss) before income taxes ¥-0.7 billion Parent only
Ordinary income ¥-0.4 billion Parent only
Salaries and allowances ¥0.2 billion Parent only
Litigation expenses ¥15.04 million Parent only
Selling, general and administrative expenses ¥0.7 billion Parent only
Provision of allowance for doubtful accounts ¥8.27 million Parent only
Provision of allowance for doubtful accounts ¥0.2 billion Parent only

Statement of changes in equity (4 items)

ItemValueConsolidated / Non-consolidated
Total changes during the period ¥0.6 billion Consolidated
Net changes in items other than shareholders' equity ¥0.75 million Consolidated
Total changes during the period ¥0.6 billion Parent only
Net changes in items other than shareholders' equity ¥0.75 million Parent only

Statement of cash flows (32 items)

ItemValueConsolidated / Non-consolidated
Other ¥-0.1 billion Consolidated
Other ¥9.51 million Consolidated
Repayments of lease obligations ¥-26.07 million Consolidated
Increase decrease in notes and accounts payable trade ¥-20.41 million Consolidated
Interest expenses paid ¥-10.73 million Consolidated
Interest and dividends income received ¥0.26 million Consolidated
Decrease (increase) in prepaid expenses ¥85.06 million Consolidated
Interest and dividend income ¥-0.16 million Consolidated
Decrease increase in notes and accounts receivable trade ¥-78.78 million Consolidated
Proceeds from withdrawal of time deposits ¥10.00 million Consolidated
Subtotal ¥-0.6 billion Consolidated
Proceeds from collection of guarantee deposits ¥33.42 million Consolidated
Proceeds from sales of investment securities ¥0.65 million Consolidated
Interest expenses ¥14.35 million Consolidated
Proceeds from sales of property plant and equipment ¥6.20 million Consolidated
Loss gain on sales of property plant and equipment ¥-6.05 million Consolidated
(Increase) decrease in accounts receivables other ¥59.49 million Consolidated
Increase (decrease) in accounts payable-other ¥-62.01 million Consolidated
Proceeds from issuance of common stock ¥0.8 billion Consolidated
Decrease (increase) in inventories ¥49.14 million Consolidated
Income taxes paid ¥-10.72 million Consolidated
Depreciation ¥0.32 million Consolidated
Impairment loss ¥20.42 million Consolidated
Decrease/increase in short-term loans payable ¥74.97 million Consolidated
Payments of short term loans receivable ¥-1.34 million Consolidated
Collection of short-term loans receivable ¥1.35 million Consolidated
Proceeds from issuance of bonds ¥0.1 billion Consolidated
Increase (decrease) in allowance for doubtful accounts ¥0.3 billion Consolidated
Increase (decrease) in provision for bonuses ¥2.25 million Consolidated
Repayment of long term loans payable ¥-89.00 million Consolidated
Loss on valuation of shares of subsidiaries and associates ¥0.45 million Consolidated
Increase (decrease) in deposits ¥-0.2 billion Consolidated
Basic indicators
ItemValueConsolidated / Non-consolidatedSource
Net cash provided by (used in) operating activities ¥-0.7 billion ConsolidatedDisclosed
Number of employees 52 ConsolidatedDisclosed
Net assets ¥0.1 billion ConsolidatedDisclosed
Net sales ¥1.8 billion ConsolidatedDisclosed
Operating income ¥-0.4 billion ConsolidatedDisclosed
Ordinary income ¥-0.5 billion ConsolidatedDisclosed
Net income ¥-0.7 billion ConsolidatedDisclosed
Total assets ¥0.6 billion ConsolidatedDisclosed
Operating margin -22.9%ConsolidatedCalculated
Net margin -38.5%ConsolidatedCalculated
Sales per employee 35284154 yenConsolidatedCalculated
Total asset turnover 3.05 timesConsolidatedCalculated
Net assets to total assets 21.9%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 -22.9%　Operating income ÷ net sales 　＝ ¥-0.4 billion ÷ ¥1.8 billion
    Operating income ÷ net sales. The denominator is Net sales (Consolidated, Japanese GAAP).
  • Net margin -38.5%　Net income ÷ net sales 　＝ ¥-0.7 billion ÷ ¥1.8 billion
    Net income ÷ net sales. The denominator is Net sales (Consolidated, Japanese GAAP).
  • Sales per employee 35,284,154 yen　Sales or operating revenue ÷ employees 　＝ ¥1.8 billion ÷ 52 people
    Sales or operating revenue ÷ employees. The denominator is Number of employees (Consolidated, Japanese GAAP).
  • Total asset turnover 3.05 times　Sales or operating revenue ÷ total assets 　＝ ¥1.8 billion ÷ ¥0.6 billion
    Sales or operating revenue ÷ total assets. The denominator is Total assets (Consolidated, Japanese GAAP).
  • Net assets to total assets 21.9%　Net assets ÷ total assets 　＝ ¥0.1 billion ÷ ¥0.6 billion
    Net assets ÷ total assets. The denominator is Total assets (Consolidated, Japanese GAAP).

Company details

  • Consolidated subsidiaries　Annual Securities Report

Business activities and revenue composition

  • Breakdown by business: machine transcription of segment information (business divisions used in disclosures) in the annual securities report. No table where segment sales differ from the disclosed total by more than 1%, or where the company reports a single business

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
  • Increase in working capital　(increase in trade receivables + increase in inventories) ÷ net sales (or operating revenue)。Trade receivables up ¥78.78 million + inventories down ¥49.14 million, over net sales ¥1.8 billion

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

Share ownership by holder category

  • Source: ownership table, annual securities report. Percentages as disclosed, calculated on trading units (some companies do not total exactly 100%). Foreign holders (total): institutions and individuals combined. “Individuals and others”: a register category (not necessarily the share actually held by individuals). Industry median: the middle value among companies in Services that disclose the item (industries with at least 5 companies only).

Research and development expenses and capital expenditure

  • Research and development: total in the R&D section of the annual securities report. Capital expenditure: this year’s actual spending in the capital expenditure overview (not a plan). Years: only those available in the annual securities reports on hand (one to four per company); no row for other years. Share of revenue: divided by consolidated revenue in the same annual securities report. Industry median: the middle value among companies in Services that disclose the item (industries with at least 5 companies only).

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: 52 (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
  • 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 Aqualine Ltd. on EDINET, the FSA’s disclosure system (free to read)
Corporate number: 3240001014666 / 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