Company profile

HANDSMAN CO., LTD.

EDINET
E03331
Securities
7636
Industry
Retail Trade
Latest annual securities report
2026-09-24 Annual Securities Report PDF HTML
Latest financial report
—
Latest filing
2026-09-28 Extraordinary Report PDF HTML

Industry position

Retail Trade

View details
Profitability Below average Current Bottom 42% 5-year trend Deteriorating
Financial strength Strong Based on Equity ratio Current Top 11% 5-year trend Broadly stable
Growth Below average Current Bottom 40% 5-year trend Broadly stable
Cash generation Above average Current Top 44% 5-year trend Broadly stable

Half-year trend

Half-year financial trend

H1 values are cumulative year-to-date.

H2 values are calculated when comparable.

Standalone · Japanese GAAP · Cumulative YTD

Mode

Half-year financial data

Annual key financial indicators

FY2026

Standalone Japanese GAAP

Revenue reached ¥35.25 billion, up 1.0% year over year. Operating income was ¥1.27 billion, up 3.1% year over year. Operating margin was 3.6%. Net income was ¥1.06 billion, up 2.7% year over year. ROE was 5.6%; equity ratio was 72.6%; free cash flow was ¥1.19 billion.

Revenue ¥35.25B up 1.0% year over year
Operating income ¥1.27B up 3.1% year over year
Net income ¥1.06B up 2.7% year over year
Total assets¥25.95B
Total equity—
Operating cash flow¥1.69B
Free cash flow¥1.19B

Industry position details

Retail Trade

Annual data for the same fiscal year and industry

Comparison sample varies by metric

Profitability Below average

Operating margin Bottom 53% / ROE Bottom 66%

Financial strength Strong
Based on Equity ratio

Equity ratio Top 11%

Growth Below average

Revenue growth Bottom 69% / 3-year revenue CAGR Bottom 55%

Cash generation Above average

Operating cash flow margin Bottom 56% / Free cash flow margin Top 34%

Profitability Industry position history Deteriorating
2026 Bottom 42% 2025 Bottom 42% 2024 Bottom 31% 2023 Top 39% 2022 Top 27%
Financial strength Industry position history Broadly stable
2026 Top 11% 2025 Top 13% 2024 Top 15% 2023 Top 16% 2022 Top 5%
Growth Industry position history Broadly stable
2026 Bottom 40% 2025 Bottom 34% 2024 Bottom 46% 2023 Bottom 33% 2022 Bottom 31%
Cash generation Industry position history Broadly stable
2026 Top 44% 2025 Top 31% 2024 Bottom 26% 2023 Bottom 16% 2022 Top 45%
Profitability Operating margin 3.6% Industry median 3.8% Bottom 53% Comparison sample 246
Profitability ROE 5.6% Industry median 7.3% Bottom 66% Comparison sample 250
Financial strength Equity ratio 72.6% Industry median 46.6% Top 11% Comparison sample 250
Growth Revenue growth +1.0% Industry median +4.3% Bottom 69% Comparison sample 240
Growth 3-year revenue CAGR +4.5% Industry median +5.5% Bottom 55% Comparison sample 167
Cash generation Operating cash flow margin 4.8% Industry median 5.0% Bottom 56% Comparison sample 250
Cash generation Free cash flow margin 3.4% Industry median 1.3% Top 34% 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 Standalone Japanese GAAP 35251000000 1274000000 1529000000 1055000000 25953000000 7112000000 18840000000 18735000000 18840000000 1691000000 -497000000 -1365000000 1194000000 1370000000 76.73 10.1 774.973 11244703235.400 1369.28 30.0 14509800 0.7259276384 0.726 0.0559978769 0.0406504065 0.0361408187 0.043374656 0.029928229 0.0479702703 0.0338713795 0.3909813632 0.0101730857 0.0307443366 0.001965924 0.0272638754 0.0112215079 0.0407689758 -0.0759562842 -1.8238636364 0.217765043 -0.2781136638 -0.1115434501 0.032705249 0.0 0.0 -0.027173913 -0.0091442374 179 5743000
FY2025 Standalone Japanese GAAP 34896000000 1236000000 1526000000 1027000000 25665000000 7562000000 18102000000 18092000000 18102000000 1830000000 -176000000 -1745000000 1654000000 1542000000 74.3 10.9 809.87 11751051726.00 1315.62 30.0 14509800 0.7053185272 0.705 0.0567340625 0.0400155854 0.0354195323 0.0437299404 0.0294303072 0.0524415406 0.0473979826 0.4037685061 0.0227132851 0.4223245109 0.3974358974 0.3016476553 -0.0201206475 0.013322884 0.4853896104 0.9093717817 -4.8777777778 3.3295774648 -0.0557256583 0.3380154871 0.0 0.0 0.0279329609 -0.0078740157 184 5796000
FY2024 Standalone Japanese GAAP 34121000000 869000000 1092000000 789000000 26192000000 8327000000 17864000000 17857000000 17864000000 1232000000 -1942000000 450000000 -710000000 1633000000 55.53 16.3 905.139 13133385862.200 1257.24 30.0 14509800 0.6820403177 0.682 0.0441670399 0.0301237019 0.0254681867 0.0320037514 0.0231235896 0.0361067964 -0.0208082999 0.5402485143 0.1054916572 -0.4382676147 -0.3813031161 -0.3425 -0.0050144355 0.0219679634 2.0196078431 0.5526376411 -0.8175922173 0.8194762268 -0.1368921776 -0.3455509723 0.0 0.0 0.0170454545 0.0529920692 179 5842000
FY2023 Standalone Japanese GAAP 30865000000 1547000000 1765000000 1200000000 26324000000 8843000000 17480000000 17490000000 17480000000 408000000 -4341000000 2467000000 -3933000000 1892000000 84.85 12.2 1035.170 15020109666.000 1230.5 30.0 14509800 0.6640328218 0.664 0.0686498856 0.0455857772 0.0501214968 0.0571845132 0.0388789891 0.0132188563 -0.1274258869 0.3535651149 0.000162022 -0.2303482587 -0.206741573 -0.2120814183 0.2694218064 0.05984357 -0.739629866 -2.5465686275 3.7812852311 -12.4664723032 -0.4365693865 -0.2129672572 0.0 0.0 -0.0537634409 0.0260773072 176 5548000
FY2022 Standalone Japanese GAAP 30860000000 2010000000 2225000000 1523000000 20737000000 4244000000 16493000000 16505000000 16493000000 1567000000 -1224000000 -887000000 343000000 3358000000 107.81 9.0 970.290 14078713842.000 1174.28 30.0 14509800 0.7953416598 0.795 0.0923422058 0.0734436032 0.0651328581 0.0720998056 0.0493519119 0.0507777058 0.0111147116 0.2782673221 -0.094164612 -0.2175943947 -0.2182009838 -0.2419113987 0.0200196754 0.0517153424 -0.2509560229 -1.8465116279 -0.1299363057 -0.793622142 -0.1396361773 -0.2383071923 0.0 0.0 0.0276243094 -0.0156562898 186 5407000
FY2021 Standalone Japanese GAAP 34068000000 2569000000 2846000000 2009000000 20330000000 4647000000 15682000000 15697000000 15682000000 2092000000 -430000000 -785000000 1662000000 3903000000 141.54 11.5 1627.710 23617746558.000 1101.91 30.0 14509800 0.7713723561 0.771 0.1281086596 0.0988194786 0.0754080075 0.0835388047 0.0589702947 0.0614065986 0.0487847834 0.2119542179 0.0932195232 0.178440367 0.182876143 0.2235079172 0.0670235658 0.1172698775 -0.1770259638 -2.8053097345 0.2804766269 -0.3157678057 0.289395441 0.2292860865 0.0714285714 0.0 -0.0163043478 0.0401439121 181 5493000
FY2020 Standalone Japanese GAAP 31163000000 2180000000 2406000000 1642000000 19053000000 5016000000 14036000000 14045000000 14036000000 2542000000 -113000000 -1091000000 2429000000 3027000000 115.14 12.6 1450.764 21050295487.200 989.26 28.0 14509800 0.7366818874 0.737 0.116984896 0.086180654 0.069954754 0.0772069441 0.0526906909 0.0815710939 0.0779449989 0.243182213 -0.0014739338 0.0516160154 0.0465419748 0.0662337662 0.0572078571 0.0909373543 0.0596081701 0.4840182648 0.4607019278 0.1142201835 0.7911242604 0.0683863784 0.12 0.0 -0.0264550265 0.0059047619 184 5281000
FY2019 Standalone Japanese GAAP 31209000000 2073000000 2299000000 1540000000 18022000000 5156000000 12866000000 12874000000 12866000000 2399000000 -219000000 -2023000000 2180000000 1690000000 107.77 11.1 1196.247 17357304720.600 901.15 25.0 14509800 0.7139052269 0.714 0.119695321 0.0854511153 0.0664231472 0.073664648 0.0493447403 0.0768688519 0.0698516454 0.2319755034 0.0051207729 -0.0180009474 -0.0124570447 -0.0887573964 0.0076037124 0.0957247488 1.6479028698 -0.972972973 -24.2875 1.7421383648 0.1024135682 -0.0790463169 0.0 -0.0406091371 189 5250000
FY2018 Standalone Japanese GAAP 31050000000 2111000000 2328000000 1690000000 17886000000 6143000000 11742000000 11736000000 11742000000 906000000 -111000000 -80000000 795000000 1533000000 117.02 10.9 1275.518 820.03 25.0 0.6564911104 0.656 0.1439277806 0.0944873085 0.0679871176 0.0749758454 0.0544283414 0.029178744 0.0256038647 0.2136386942 -0.0363726646 -0.0749342682 -0.0706586826 -0.0168702734 0.0145782517 0.103156708 -0.6801976703 0.5336134454 0.9698340875 -0.6936416185 0.8695121951 0.0080110259 0.0416666667 0.0 197
FY2017 Standalone Japanese GAAP 32222000000 2282000000 2505000000 1719000000 17629000000 6984000000 10644000000 10634000000 10644000000 2833000000 -238000000 -2652000000 2595000000 820000000 116.09 14.0 1625.260 734.84 24.0 0.603777866 0.604 0.1614994363 0.097509785 0.0708211781 0.0777419155 0.0533486438 0.087921296 0.0805350382 0.206736153 0.0352117201 0.0840855107 0.0816062176 0.1749829118 -0.0209918365 -0.0146269209 0.2158798283 0.5584415584 -0.6700251889 0.4489112228 -0.0660592255 0.2144575792 -0.4 -0.0050505051 197

Source filings

Select a document type to load the filings list.

Select a filing type to load the list.

Document filter

Select filing types

Choose the filing types to display.

Filing types containing financial data are selected by default.

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