Company profile

PA Co., Ltd

EDINET
E05098
Securities
4766
Industry
Services
Latest annual securities report
2026-03-27 Annual Securities Report PDF HTML
Latest financial report
2026-08-14 Semiannual Securities Report PDF HTML
Latest filing
—

Industry position

Services

View details
Profitability Above average Current Top 40% 5-year trend Improving
Financial strength Weak Based on Equity ratio Current Bottom 26% 5-year trend Improving
Growth Below average Current Bottom 45% 5-year trend Improving
Cash generation Below average Current Bottom 41% 5-year trend Broadly stable

Latest half-year results

H1 FY2026

2026/01/01 - 2026/06/30

Consolidated · Japanese GAAP · Cumulative YTD

For H1 FY2026, revenue was ¥1.08 billion, up 7.6% year over year. Operating income was ¥65.42 million, down 25.7% year over year. Net income was ¥55.83 million, up 6.1% year over year.

Revenue ¥1.08B up 7.6% year over year
Operating income ¥65.42M down 25.7% year over year
Net income ¥55.83M up 6.1% year over year
Operating cash flow ¥62.46M
Free cash flow -¥64.57M
Total assets ¥1.43B

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

FY2025

Consolidated Japanese GAAP

Revenue reached ¥2.02 billion, up 7.7% year over year. Operating income was ¥127.49 million, up 89.8% year over year. Operating margin was 6.3%. Net income was ¥95.88 million, up 30.6% year over year. ROE was 18.4%; equity ratio was 37.2%; free cash flow was ¥39.55 million.

Revenue ¥2.02B up 7.7% year over year
Operating income ¥127.49M up 89.8% year over year
Net income ¥95.88M up 30.6% year over year
Total assets¥1.4B
Total equity—
Operating cash flow¥116.35M
Free cash flow¥39.55M

Industry position details

Services

Annual data for the same fiscal year and industry

Comparison sample varies by metric

Profitability Above average

Operating margin Bottom 59% / ROE Top 22%

Financial strength Weak
Based on Equity ratio

Equity ratio Bottom 75%

Growth Below average

Revenue growth Bottom 51% / 3-year revenue CAGR Bottom 62%

Cash generation Below average

Operating cash flow margin Bottom 65% / Free cash flow margin Bottom 57%

Profitability Industry position history Improving
2025 Top 40% 2024 Top 49% 2023 Bottom 42% 2022 Bottom 46% 2021 Bottom 12%
Financial strength Industry position history Improving
2025 Bottom 25% 2024 Bottom 23% 2023 Bottom 15% 2022 Bottom 13% 2021 Bottom 14%
Growth Industry position history Improving
2025 Bottom 48% 2024 Bottom 40% 2023 Bottom 44% 2022 Bottom 25% 2021 Bottom 28%
Cash generation Industry position history Broadly stable
2025 Bottom 41% 2024 Bottom 25% 2023 Top 45% 2022 Bottom 33% 2021 Bottom 42%
Profitability Operating margin 6.3% Industry median 7.8% Bottom 59% Comparison sample 232
Profitability ROE 18.4% Industry median 10.5% Top 22% Comparison sample 232
Financial strength Equity ratio 37.2% Industry median 55.4% Bottom 75% Comparison sample 232
Growth Revenue growth +7.7% Industry median +7.8% Bottom 51% Comparison sample 220
Growth 3-year revenue CAGR +6.6% Industry median +8.9% Bottom 62% Comparison sample 189
Cash generation Operating cash flow margin 5.8% Industry median 8.1% Bottom 65% Comparison sample 232
Cash generation Free cash flow margin 2.0% Industry median 3.4% Bottom 57% Comparison sample 232

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
FY2025 Consolidated Japanese GAAP 2021104000 127491000 142895000 95876000 95876000 100320000 1397910000 877087000 520822000 521276000 520822000 116347000 -76802000 -60183000 39545000 803665000 8.92 30.9 275.628 3095247314.400 48.42 11229800 0.3725719109 0.372 0.1840859257 0.0685852451 0.0630798811 0.0707014582 0.0474374401 0.0575660629 0.0195660392 0.0766645891 0.8982326579 1.0903611814 0.3057677903 0.0452023023 0.1182004775 4.3294397875 -2.8660022148 -0.0855911108 19.1246819338 -0.0250392755 0.3060029283 0.0 0.0392156863 159
FY2024 Consolidated Japanese GAAP 1877190000 67163000 68359000 73425000 73425000 67113000 1337454000 871686000 465768000 470598000 465768000 21831000 -19866000 -55438000 1965000 824305000 6.83 38.7 264.321 2968271965.800 43.27 11229800 0.3482497342 0.348 0.1576428608 0.0548990844 0.0357784774 0.0364155999 0.0391143145 0.0116296166 0.0010467774 0.0507670047 0.1271039957 -0.0001023901 0.6331909782 -0.0137359052 0.1690846477 -0.803803327 -13.0893617021 -0.0078170448 -0.9821137619 -0.0608148063 0.6339712919 0.0 0.1007194245 153
FY2023 Consolidated Japanese GAAP 1786495000 59589000 68366000 44958000 44958000 45024000 1356081000 957677000 398404000 397172000 398404000 111271000 -1410000 -55008000 109861000 877681000 4.18 77.3 323.114 3628505597.200 36.77 11229800 0.2937907101 0.292 0.1128452526 0.0331528869 0.0333552571 0.0382682291 0.0251654777 0.0622845292 0.0614952743 0.0720563076 0.4371261817 -0.1257991919 -0.0870545233 0.0180077517 0.1274127778 0.9086916994 0.9648150921 -0.1111829347 5.0286999945 0.0673787544 -0.0873362445 0.0 0.0692307692 139
FY2022 Consolidated Japanese GAAP 1666419000 41464000 78204000 49245000 49245000 40084000 1332093000 978713000 353379000 352213000 353379000 58297000 -40074000 -49504000 18223000 822277000 4.58 36.0 164.880 1851569424.000 32.6 11229800 0.2652810277 0.263 0.1393546306 0.0369681396 0.0248820975 0.0469293737 0.0295513913 0.0349833985 0.010935425 0.053306272 1.686910856 4.1724473652 1.1755339626 -0.048296305 0.0008780153 1.6290341724 -1.1780465265 -0.0983559273 -0.8623630088 -0.03619272 1.1755461863 0.0 0.04 130
FY2021 Consolidated Japanese GAAP 1582084000 -60363000 -24651000 -280544000 -280544000 -282909000 1399693000 1046623000 353069000 342742000 353069000 -92677000 225076000 -45071000 132399000 853155000 -26.09 -6.6 32.66 11229800 0.2522474571 0.251 -0.7945868938 -0.2004325234 -0.0381541056 -0.0155813471 -0.1773256034 -0.0585790641 0.0836864541 -0.0115854527 0.7056339333 0.7155894501 -1.7036997774 -0.1919252159 -0.4448417322 -0.3029974974 19.1468999436 -1.2437904325 2.5850662644 0.116376479 -1.703626943 0.0 -0.1197183099 125
FY2020 Consolidated Japanese GAAP 1600628000 -205061000 -86674000 -103763000 -103763000 -103100000 1732133000 1096154000 635979000 623287000 635979000 -71126000 -12403000 184876000 -83529000 764218000 -9.65 -17.3 58.66 11229800 0.3671652235 0.364 -0.1631547583 -0.0599047533 -0.1281128407 -0.0541499961 -0.0648264306 -0.0444363087 -0.0521851423 -0.2930747179 -2.9424951454 -5.8345604641 -0.593926174 0.0333048182 -0.1394979427 -3.3007618817 0.9340034267 4.3398247674 0.5914892993 0.1527240421 -0.5950413223 0.0 -0.1931818182 142
FY2019 Consolidated Japanese GAAP 2264211000 -52013000 17928000 -65099000 -65099000 -67381000 1676304000 937224000 739079000 727051000 739079000 -16538000 -187934000 -55355000 -204472000 662967000 -6.05 -33.7 68.31 11229800 0.4408979517 0.438 -0.0880812471 -0.0388348414 -0.022971799 0.00791799 -0.0287512957 -0.0073040896 -0.0903060713 -0.1127265246 -5.8133350799 -0.6465090601 0.4703824532 -0.1146803842 -0.1136217812 -1.450025851 -7.5188341417 0.2607801504 -14.9210239651 -0.2819375005 0.4706911636 -0.0638297872 176
FY2018 Consolidated Japanese GAAP 2551875000 -7634000 50717000 -122917000 -122917000 -123035000 1893445000 1059625000 833819000 824409000 833819000 36749000 -22061000 -74883000 14688000 923272000 -11.43 -10.8 77.41 0.4403713865 0.44 -0.1474144868 -0.064917122 -0.0029915258 0.0198744061 -0.0481673279 0.0144007837 0.0057557678 0.0401682775 0.8032119197 -0.0854221517 -4.6724814251 -0.0883891052 -0.1570041471 -0.5913145018 -1.1940503312 -3.8399043433 -0.9278610264 -0.0628173986 -4.6584158416 -0.0309278351 188
FY2017 Consolidated Japanese GAAP 2453329000 -38793000 55454000 -21669000 -21669000 -23409000 2077032000 1087918000 989114000 979586000 989114000 89920000 113687000 -15472000 203607000 985157000 -2.02 -107.4 91.99 0.4762150992 0.476 -0.0219074849 -0.0104326751 -0.0158123921 0.0226035725 -0.0088324884 0.0366522387 0.0829921303 0.0827850988 -2.1759730811 -0.2172268255 -1.8001255446 0.0366314041 -0.0620929132 0.1930001459 1.4776584079 0.766446276 2.2519183945 0.2360831068 -1.8015873016 0.2356687898 194
FY2016 Consolidated Japanese GAAP 2265758000 32988000 70843000 27082000 27082000 32644000 2003636000 949039000 1054597000 1033611000 1054597000 75373000 -238009000 -66246000 -162636000 796999000 2.52 60.7 152.964 97.0 0.526341611 0.521 0.0256799517 0.0135164271 0.014559366 0.031266799 0.0119527328 0.0332661299 -0.0717799518 157

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