Company profile

NAC CO .,LTD.

EDINET
E04934
Securities
9788
Industry
Services
Latest annual securities report
2026-06-25 Annual Securities Report PDF HTML
Latest financial report
—
Latest filing
2026-07-06 Treasury Share Repurchase Status Report PDF HTML
Compare this company

Industry position

Services

View details
Profitability Below average Current Bottom 34% 5-year trend Broadly stable
Financial strength Above average Based on Equity ratio Current Top 43% 5-year trend Broadly stable
Growth Weak Current Bottom 23% 5-year trend Broadly stable
Cash generation Below average Current Bottom 32% 5-year trend Deteriorating

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 ¥58.92 billion, down 1.5% year over year. Operating income was ¥2.48 billion, down 17.4% year over year. Operating margin was 4.2%. Net income was ¥1.63 billion, up 19.5% year over year. ROE was 7.1%; equity ratio was 59.5%; free cash flow was ¥898 million.

Revenue ¥58.92B down 1.5% year over year
Operating income ¥2.48B down 17.4% year over year
Net income ¥1.63B up 19.5% year over year
Total assets¥38.88B
Total equity—
Operating cash flow¥1.32B
Free cash flow¥898M

Industry position details

Services

Annual data for the same fiscal year and industry

Comparison sample varies by metric

Profitability Below average

Operating margin Bottom 72% / ROE Bottom 63%

Financial strength Above average
Based on Equity ratio

Equity ratio Top 43%

Growth Weak

Revenue growth Bottom 82% / 3-year revenue CAGR Bottom 75%

Cash generation Below average

Operating cash flow margin Bottom 80% / Free cash flow margin Bottom 59%

Profitability Industry position history Broadly stable
2026 Bottom 34% 2025 Bottom 33% 2024 Bottom 35% 2023 Bottom 45% 2022 Bottom 42%
Financial strength Industry position history Broadly stable
2026 Top 43% 2025 Top 45% 2024 Top 40% 2023 Top 40% 2022 Top 46%
Growth Industry position history Broadly stable
2026 Bottom 23% 2025 Bottom 43% 2024 Bottom 15% 2023 Bottom 19% 2022 Bottom 14%
Cash generation Industry position history Deteriorating
2026 Bottom 32% 2025 Top 47% 2024 Bottom 20% 2023 Bottom 36% 2022 Bottom 42%
Profitability Operating margin 4.2% Industry median 7.4% Bottom 72% Comparison sample 321
Profitability ROE 7.1% Industry median 10.2% Bottom 63% Comparison sample 324
Financial strength Equity ratio 59.5% Industry median 55.5% Top 43% Comparison sample 324
Growth Revenue growth -1.5% Industry median +6.8% Bottom 82% Comparison sample 307
Growth 3-year revenue CAGR +1.1% Industry median +6.9% Bottom 75% Comparison sample 243
Cash generation Operating cash flow margin 2.2% Industry median 7.9% Bottom 80% Comparison sample 320
Cash generation Free cash flow margin 1.5% Industry median 2.9% Bottom 59% Comparison sample 320

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 58919000000 2483000000 2485000000 1631000000 1631000000 1600000000 38878000000 15762000000 23115000000 23817000000 23115000000 1323000000 -425000000 -1002000000 898000000 8454000000 39.03 13.32 519.8796 24233407734.6000 552.65 46613500 0.5945521889 0.5946 0.0705602423 0.0419517465 0.0421426026 0.0421765475 0.027682072 0.0224545563 0.0152412634 -0.0145841347 -0.1742600599 -0.1768797615 0.1948717949 0.0179885313 0.032196124 -0.6801257253 0.236983842 0.6740403383 -0.7490919251 -0.0123831776 0.2262016965 0.0 -0.0104834013 1699
FY2025 Consolidated Japanese GAAP 59791000000 3007000000 3019000000 1365000000 1365000000 1364000000 38191000000 15796000000 22394000000 23064000000 22394000000 4136000000 -557000000 -3074000000 3579000000 8560000000 31.83 30.03 955.8549 44555742381.1500 536.36 46613500 0.5863685161 0.586 0.0609538269 0.035741405 0.0502918499 0.050492549 0.0228295228 0.0691742904 0.0598585071 0.0984329359 0.3085291558 0.2631799163 -0.0494428969 0.01531304 -0.0141316311 414.6 0.4922515953 -0.6060606061 4.2330623306 0.0625620655 -0.0418422637 0.0 0.0495110024 1717
FY2024 Consolidated Japanese GAAP 54433000000 2298000000 2390000000 1436000000 1436000000 1338000000 37615000000 14899000000 22715000000 23384000000 22715000000 -10000000 -1097000000 -1914000000 -1107000000 8056000000 33.22 16.26 540.1572 25178617642.2000 527.92 46613500 0.6038814303 0.6039 0.0632181378 0.0381762595 0.0422170375 0.0439071887 0.0263810556 -0.0001837121 -0.020336928 -0.0461729866 -0.2889851485 -0.2630280604 -0.2827172827 -0.0289144185 -0.0210739528 -1.0058513751 -2.0387811634 0.2508806262 -1.8212166172 -0.2695620637 -0.627327799 0.9177183293 0.0282840981 1636
FY2023 Consolidated Japanese GAAP 57068000000 3232000000 3243000000 2002000000 2002000000 1994000000 38735000000 15531000000 23204000000 23775000000 23204000000 1709000000 -361000000 -2555000000 1348000000 11029000000 89.14 10.72 955.5808 23227063610.4000 1032.62 24306750 0.5990447915 0.599 0.0862782279 0.051684523 0.0566341908 0.0568269433 0.0350809561 0.0299467302 0.0236209434 0.0390357585 0.1710144928 0.1615329513 0.1721311475 -0.0248967878 0.048152498 -0.3997190025 0.6738934056 0.3173924659 -0.2252873563 -0.0950192828 0.1702770119 0.0 -0.0257195346 1591
FY2022 Consolidated Japanese GAAP 54924000000 2760000000 2792000000 1708000000 1708000000 1824000000 39724000000 17585000000 22138000000 22627000000 22138000000 2847000000 -1107000000 -3743000000 1740000000 12187000000 76.17 12.5 952.125 23143064343.750 983.2 24306750 0.5572953378 0.5554 0.0771524076 0.0429966771 0.0502512563 0.0508338795 0.0310975166 0.0518352633 0.0316801398 -0.0106101274 -0.0079079799 0.0406261647 -0.07022319 -0.0274928391 0.0366658862 -0.5588782151 0.2354972376 -70.3148148148 -0.6524170995 -0.1410346772 -0.0713240673 0.0 0.031585597 1633
FY2021 Consolidated Japanese GAAP 55513000000 2782000000 2683000000 1837000000 1837000000 2026000000 40847000000 19492000000 21355000000 21960000000 21355000000 6454000000 -1448000000 54000000 5006000000 14188000000 82.02 11.63 953.8926 23186028955.0500 950.59 24306750 0.5228046123 0.5214 0.0860220089 0.044972703 0.0501143876 0.0483310216 0.033091348 0.116261056 0.0901770756 -0.3707578609 0.313503305 0.2788369876 2.5739299611 -0.1203023712 0.0780997577 1.5940514469 0.1512309496 1.0630105018 5.4015345269 0.5565551289 2.5754141238 0.0 -0.2923558337 1583
FY2020 Consolidated Japanese GAAP 88222000000 2118000000 2098000000 514000000 514000000 460000000 46433000000 26625000000 19808000000 20601000000 19808000000 2488000000 -1706000000 -857000000 782000000 9115000000 22.94 34.34 787.7596 19147875657.3000 881.83 24306750 0.4265931557 0.4255 0.0259491115 0.0110697134 0.0240076171 0.0237809163 0.0058262111 0.0282015824 0.0088640022 -0.0099763217 0.0397643594 0.0081691494 -0.3558897243 -0.0643412727 -0.0175090521 2.1309090909 -1.0431137725 -1.1734466707 1.257660626 -0.005672521 -0.4310515873 0.0 0.0289788408 2237
FY2019 Consolidated Japanese GAAP 89111000000 2037000000 2081000000 798000000 798000000 767000000 49626000000 29465000000 20161000000 20950000000 20161000000 -2200000000 -835000000 4941000000 -3035000000 9167000000 40.32 25.03 1009.2096 24530605444.8000 899.84 24306750 0.4062588159 0.4063 0.03958137 0.0160802805 0.0228591307 0.0233528969 0.0089551234 -0.0246883101 -0.034058646 -0.0078714734 0.2443494197 0.3221092757 1.8028169014 0.1746354857 0.428439847 -2.9097222222 0.0773480663 11.4460887949 -13.2874493927 0.2624982785 1.6816568047 0.0023052098 2174
FY2018 Consolidated Japanese GAAP 89818000000 1637000000 1574000000 -994000000 -994000000 -945000000 42248000000 28133000000 14114000000 14873000000 14114000000 1152000000 -905000000 -473000000 247000000 7261000000 -59.15 -16.13 839.28 0.3340749858 0.334 -0.0704265269 -0.023527741 0.0182257454 0.017524327 -0.011066824 0.0128259369 0.0027500056 0.0455990035 1.1653439153 0.9848675914 -3.3951807229 -0.0287592818 -0.0897717013 -0.6682983012 0.6593902898 0.7269053118 -0.6973039216 -0.0227456258 -3.3995943205 -0.002299908 2169
FY2017 Consolidated Japanese GAAP 85901000000 756000000 793000000 415000000 415000000 438000000 43499000000 27992000000 15506000000 16314000000 15506000000 3473000000 -2657000000 -1732000000 816000000 7430000000 24.65 39.27 968.0055 923.41 0.3564679648 0.356 0.0267638334 0.0095404492 0.0088008289 0.0092315573 0.0048311428 0.0404302627 0.0094993073 0.0697242908 0.0784593438 -0.0025157233 0.6468253968 0.0432916007 -0.0205293412 0.3090840558 -11.9609756098 -2.2162921348 -0.6666666667 -0.1097531752 0.6444296197 0.0352380952 2174

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