Company profile

BELLUNA CO.,LTD.

EDINET
E03229
Securities
9997
Industry
Retail Trade
Latest annual securities report
2026-06-24 Annual Securities Report PDF HTML
Latest financial report
—
Latest filing
2026-06-30 Extraordinary Report PDF HTML
Compare this company

Industry position

Retail Trade

View details
Profitability Above average Current Top 32% 5-year trend Broadly stable
Financial strength Average Based on Equity ratio Current Bottom 48% 5-year trend Broadly stable
Growth Below average Current Bottom 34% 5-year trend Deteriorating
Cash generation Below average Current Bottom 44% 5-year trend Improving

Half-year trend

Half-year financial trend

H1 values are cumulative year-to-date.

H2 values are calculated when comparable.

Consolidated · Japanese GAAP · Cumulative YTD

Mode

Half-year financial data

Annual key financial indicators

FY2026

Consolidated Japanese GAAP

Revenue reached ¥218.1 billion, up 3.4% year over year. Operating income was ¥16.48 billion, up 38.6% year over year. Operating margin was 7.6%. Net income was ¥11.54 billion, up 31.2% year over year. ROE was 7.6%; equity ratio was 44.5%; free cash flow was -¥13.82 billion.

Revenue ¥218.1B up 3.4% year over year
Operating income ¥16.48B up 38.6% year over year
Net income ¥11.54B up 31.2% year over year
Total assets¥340.14B
Total equity—
Operating cash flow¥18.47B
Free cash flow-¥13.82B

Industry position details

Retail Trade

Annual data for the same fiscal year and industry

Comparison sample varies by metric

Profitability Above average

Operating margin Top 16% / ROE Top 49%

Financial strength Average
Based on Equity ratio

Equity ratio Bottom 54%

Growth Below average

Revenue growth Bottom 57% / 3-year revenue CAGR Bottom 78%

Cash generation Below average

Operating cash flow margin Top 22% / Free cash flow margin Bottom 93%

Profitability Industry position history Broadly stable
2026 Top 32% 2025 Top 48% 2024 Bottom 43% 2023 Top 40% 2022 Top 30%
Financial strength Industry position history Broadly stable
2026 Bottom 48% 2025 Bottom 49% 2024 Bottom 48% 2023 Bottom 49% 2022 Top 45%
Growth Industry position history Deteriorating
2026 Bottom 34% 2025 Bottom 20% 2024 Bottom 21% 2023 Bottom 41% 2022 Top 26%
Cash generation Industry position history Improving
2026 Bottom 44% 2025 Bottom 35% 2024 Bottom 42% 2023 Bottom 29% 2022 Bottom 31%
Profitability Operating margin 7.6% Industry median 3.8% Top 16% Comparison sample 246
Profitability ROE 7.6% Industry median 7.3% Top 49% Comparison sample 250
Financial strength Equity ratio 44.5% Industry median 46.6% Bottom 54% Comparison sample 250
Growth Revenue growth +3.4% Industry median +4.3% Bottom 57% Comparison sample 240
Growth 3-year revenue CAGR +0.9% Industry median +5.5% Bottom 78% Comparison sample 167
Cash generation Operating cash flow margin 8.5% Industry median 5.0% Top 22% Comparison sample 250
Cash generation Free cash flow margin -6.3% Industry median 1.3% Bottom 93% Comparison sample 250

Annual financial data

Fiscal year Scope Accounting standard Revenue Operating income Ordinary income Profit before tax Net income Profit attributable to owners of parent Comprehensive income Total assets Total liabilities Net assets Shareholders' equity Equity Equity attributable to owners of parent Equity for ratio Operating cash flow Investing cash flow Financing cash flow Free cash flow Cash and cash equivalents Basic EPS P/E Share price Market cap Book value per share Dividend per share Shares issued Equity ratio Official equity ratio ROE ROA Operating margin Ordinary income margin Net margin Operating cash flow margin Free cash flow margin Dividend payout ratio Revenue YoY Operating income YoY Ordinary income YoY Profit before tax YoY Net income YoY Total assets YoY Equity YoY Operating cash flow YoY Investing cash flow YoY Financing cash flow YoY Free cash flow YoY Cash and cash equivalents YoY EPS YoY Dividend per share YoY Shares issued YoY Employees YoY Average salary YoY Employees Average salary
FY2026 Consolidated Japanese GAAP 218098000000 16478000000 16274000000 11542000000 11542000000 12783000000 340137000000 188683000000 151454000000 148868000000 151454000000 18465000000 -32288000000 13907000000 -13823000000 36558000000 119.94 7.25 869.5650 84560389294.6800 1572.51 97244472 0.4452735221 0.445 0.0762079575 0.0339333857 0.0755531917 0.0746178324 0.0529211639 0.084663775 -0.0633797651 0.0343457146 0.3862202406 0.2277631083 0.3120381948 0.0885707702 0.0691675609 0.9057694292 -0.8147482014 1.069186133 -0.7059113908 0.0095269655 0.3144109589 0.0 -0.0102986612 3844
FY2025 Consolidated Japanese GAAP 210856000000 11887000000 13255000000 8797000000 8797000000 8757000000 312462000000 170805000000 141656000000 140149000000 141656000000 9689000000 -17792000000 6721000000 -8103000000 36213000000 91.25 10.37 946.2625 92018797185.9000 1468.54 97244472 0.4533543279 0.452 0.0621011464 0.0281538235 0.0563749668 0.0628628068 0.0417204158 0.0459507911 -0.0384290701 0.0122804828 0.2145703484 0.1203617615 0.5065935948 0.0391464992 0.040196208 -0.2412685983 -0.2352982018 0.125607101 -3.962033068 -0.0277084172 0.5110117569 0.0 0.0154248366 3884
FY2024 Consolidated Japanese GAAP 208298000000 9787000000 11831000000 5839000000 5839000000 11619000000 300691000000 164509000000 136182000000 133652000000 136182000000 12770000000 -14403000000 5971000000 -1633000000 37245000000 60.39 10.27 620.2053 60311536930.1016 1398.07 97244472 0.4528968276 0.45 0.0428764448 0.0194186058 0.0469855688 0.056798433 0.0280319542 0.0613063976 -0.0078397296 -0.019201793 -0.1274850673 -0.0504053295 -0.2127544829 0.052869128 0.0770824765 0.549569227 0.5186806577 -0.7462064862 0.9246875432 0.1701960538 -0.2127493156 0.0 0.0687342833 3825
FY2023 Consolidated Japanese GAAP 212376000000 11217000000 12459000000 7417000000 7417000000 9175000000 285592000000 159155000000 126436000000 129765000000 126436000000 8241000000 -29924000000 23527000000 -21683000000 31828000000 76.71 9.15 701.8965 68255554541.1480 1297.92 97244472 0.4427154822 0.439 0.0586620899 0.0259706154 0.0528167025 0.0586648209 0.0349239085 0.0388038196 -0.1020972238 -0.0352158744 -0.1887611195 -0.1429455871 -0.273128185 0.1235905547 0.0620946877 0.151942969 -0.7568249868 1.7192556634 -1.1948577791 0.0763975785 -0.2732354334 0.0 0.0391986063 3579
FY2022 Consolidated Japanese GAAP 220128000000 13827000000 14537000000 10204000000 10204000000 7377000000 254178000000 135134000000 119044000000 124228000000 119044000000 7154000000 -17033000000 8652000000 -9879000000 29569000000 105.55 6.88 726.1840 70617379654.8480 1223.24 97244472 0.4683489523 0.465 0.0857162058 0.0401450952 0.062813454 0.0660388501 0.0463548481 0.0324992732 -0.0448784344 0.0660003196 -0.1212024914 -0.1383949739 -0.0753896339 0.0581447144 0.0513375312 -0.6555940689 -2.2850530376 2.2367066895 -1.6337973953 -0.0448672395 -0.0755014452 0.0 0.0373493976 3444
FY2021 Consolidated Japanese GAAP 206499000000 15734000000 16872000000 11036000000 11036000000 12242000000 240211000000 126980000000 113231000000 115752000000 113231000000 20772000000 -5185000000 -6996000000 15587000000 30958000000 114.17 11.37 1298.1129 126234303556.8888 1164.97 97244472 0.4713814105 0.469 0.0974644753 0.0459429418 0.0761940736 0.0817049962 0.0534433581 0.1005912862 0.0754822057 0.1475481806 0.5259431675 0.6277858177 0.8826339133 0.0765614356 0.1044233114 2.1358695652 0.5332193014 -2.224789916 4.4761373773 0.3887493271 0.8833718245 0.0 0.0069760388 3320
FY2020 Consolidated Japanese GAAP 179948000000 10311000000 10365000000 5862000000 5862000000 3827000000 223128000000 120602000000 102525000000 106253000000 102525000000 6624000000 -11108000000 5712000000 -4484000000 22292000000 60.62 7.94 481.3228 46805981547.5616 1054.14 97244472 0.4594896203 0.457 0.0571762985 0.0262719157 0.0572998866 0.0575999733 0.0325760775 0.0368106342 -0.0249183097 0.0129469513 -0.1411078717 -0.3229472859 -0.4332398724 0.0436979035 0.0198143893 -0.2259873802 0.1270040868 0.5968688845 -0.0763322132 0.0440728771 -0.4302096062 0.0 0.0520102106 3297
FY2019 Consolidated Japanese GAAP 177648000000 12005000000 15309000000 10343000000 10343000000 8971000000 213786000000 113253000000 100533000000 102215000000 100533000000 8558000000 -12724000000 3577000000 -4166000000 21351000000 106.39 8.07 858.5673 83490923764.9656 1028.56 97244472 0.4702506245 0.467 0.1028816409 0.0483801559 0.0675774565 0.0861760335 0.058221877 0.048173917 -0.0234508691 0.0988105621 -0.0771063961 0.1555706522 0.0701500259 0.0910454921 0.0803262481 -0.0410129987 0.0100365673 -0.4847306252 -0.0603206923 -0.0307336118 0.0702142642 0.7990815155 3134
FY2018 Consolidated Japanese GAAP 161673000000 13008000000 13248000000 9665000000 9665000000 8846000000 195946000000 102888000000 93058000000 93374000000 93058000000 8924000000 -12853000000 6942000000 -3929000000 22028000000 99.41 12.69 1261.5129 949.7 0.4749165586 0.471 0.1038599583 0.049324814 0.0804587037 0.0819431816 0.0597811632 0.0551978376 -0.0243021407 0.1067201522 0.1953684984 0.0869707909 0.6658048949 0.0945236393 0.0602121381 0.0864377891 -0.2924082453 1.3178631052 -1.2697862507 0.1345282241 0.6657171582 0.0199063232 1742
FY2017 Consolidated Japanese GAAP 146083000000 10882000000 12188000000 5802000000 5802000000 5801000000 179024000000 91251000000 87773000000 84969000000 87773000000 8214000000 -9945000000 2995000000 -1731000000 19416000000 59.68 13.96 833.1328 872.86 0.4902862186 0.474 0.0661023322 0.0324090625 0.0744918984 0.0834320215 0.0397171471 0.0562283086 -0.0118494281 0.1088567048 0.3007410949 0.7154116819 0.6371331828 0.1115705815 0.0883738809 -0.1048387097 -0.0471727914 -0.0209218699 -4.3925233645 0.0645320467 0.6373113855 0.2403776325 1708

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Source data: Financial Services Agency EDINET / Data organization, aggregation, and metric calculations: bestforever.jp