Company profile

F&M CO.,LTD.

EDINET
E05107
Securities
4771
Industry
Services
Latest annual securities report
2026-06-24 Annual Securities Report PDF HTML
Latest financial report
—
Latest filing
2026-06-26 Extraordinary Report PDF HTML

Industry position

Services

View details
Profitability Strong Current Top 17% 5-year trend Broadly stable
Financial strength Strong Based on Equity ratio Current Top 19% 5-year trend Broadly stable
Growth Strong Current Top 13% 5-year trend Broadly stable
Cash generation Strong Current Top 24% 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.

Consolidated · Japanese GAAP · Cumulative YTD

Mode

Half-year financial data

Annual key financial indicators

FY2026

Consolidated Japanese GAAP

Revenue reached ¥25.34 billion, up 22.1% year over year. Operating income was ¥5.35 billion, up 33.1% year over year. Operating margin was 21.1%. Net income was ¥2.83 billion, up 55.7% year over year. ROE was 18.3%; equity ratio was 74.7%; free cash flow was ¥1.51 billion.

Revenue ¥25.34B up 22.1% year over year
Operating income ¥5.35B up 33.1% year over year
Net income ¥2.83B up 55.7% year over year
Total assets¥12.21B
Total equity—
Operating cash flow¥5.2B
Free cash flow¥1.51B

Industry position details

Services

Annual data for the same fiscal year and industry

Comparison sample varies by metric

Profitability Strong

Operating margin Top 12% / ROE Top 21%

Financial strength Strong
Based on Equity ratio

Equity ratio Top 19%

Growth Strong

Revenue growth Top 13% / 3-year revenue CAGR Top 14%

Cash generation Strong

Operating cash flow margin Top 13% / Free cash flow margin Top 36%

Profitability Industry position history Broadly stable
2026 Top 17% 2025 Top 25% 2024 Top 25% 2023 Top 16% 2022 Top 19%
Financial strength Industry position history Broadly stable
2026 Top 19% 2025 Top 15% 2024 Top 15% 2023 Top 13% 2022 Top 15%
Growth Industry position history Broadly stable
2026 Top 13% 2025 Top 22% 2024 Top 22% 2023 Top 20% 2022 Top 13%
Cash generation Industry position history Broadly stable
2026 Top 24% 2025 Top 32% 2024 Top 31% 2023 Top 23% 2022 Top 23%
Profitability Operating margin 21.1% Industry median 7.4% Top 12% Comparison sample 321
Profitability ROE 18.3% Industry median 10.2% Top 21% Comparison sample 324
Financial strength Equity ratio 74.7% Industry median 55.5% Top 19% Comparison sample 324
Growth Revenue growth +22.1% Industry median +6.8% Top 13% Comparison sample 307
Growth 3-year revenue CAGR +18.3% Industry median +6.9% Top 14% Comparison sample 243
Cash generation Operating cash flow margin 20.5% Industry median 7.9% Top 13% Comparison sample 320
Cash generation Free cash flow margin 6.0% Industry median 2.9% Top 36% 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 25339483000 5347674000 3900385000 2825711000 2825711000 2816571000 12205213000 5218670000 15423443000 15391000000 15423443000 5197742000 -3685531000 -606341000 1512211000 6740850000 191.02 11.27 2152.7954 33829888033.7600 1042.65 15714400 1.2636766765 0.747 0.1832088335 0.2315167298 0.2110411645 0.1539252004 0.1115141536 0.2051242324 0.0596780526 0.2209992546 0.3307478223 0.4225413344 0.5574344788 0.2186524964 0.1672458708 0.3884126168 -0.2680572343 -1.6933406181 0.8062311056 0.1552479777 0.5479740681 0.0 0.0633727175 990
FY2025 Consolidated Japanese GAAP 20753070000 4018548000 2741843000 1814337000 1814337000 1820629000 10015335000 4092179000 13213534000 13171952000 13213534000 3743658000 -2906439000 -225126000 837219000 5834981000 123.4 16.48 2033.632 31957306700.800 893.25 15714400 1.3193302071 0.764 0.1373089894 0.1811558974 0.193636315 0.132117465 0.087424993 0.1803905639 0.040341935 0.1719529833 0.2484184869 0.278900754 0.1274650172 0.1885623422 0.1373118848 0.1482088422 -0.2001617868 0.5711706014 -0.0017979629 0.1171941429 0.1189698948 0.0 0.1163069544 931
FY2024 Consolidated Japanese GAAP 17708108000 3218911000 2143906000 1609218000 1609218000 1575450000 8426428000 3584547000 11618215000 11582925000 11618215000 3260433000 -2421706000 -524978000 838727000 5222889000 110.28 18.46 2035.7688 31990885230.7200 796.17 15714400 1.3787829196 0.764 0.138508196 0.1909727348 0.1817761107 0.1210691735 0.0908746434 0.1841209123 0.0473640098 0.1575970372 -0.1125486988 -0.1821139086 -0.144643103 0.1375305259 0.0993562952 0.0919182657 -0.2756422311 -0.1218365555 -0.2287901121 0.0639111942 -0.1445857896 0.0 0.2157434402 834
FY2023 Consolidated Japanese GAAP 15297299000 3627141000 2621277000 1881341000 1881341000 1895243000 7407650000 2965310000 10568198000 10499140000 10568198000 2985968000 -1898421000 -467963000 1087547000 4909140000 128.92 15.23 1963.4516 30854463823.0400 724.22 15714400 1.4266600069 0.781 0.1780190909 0.2539727174 0.2371098976 0.1713555445 0.1229851754 0.1951957663 0.0710940539 0.1843402726 0.1276049787 0.1615248443 0.2151583715 0.1531062099 0.1562560893 0.0362867359 -0.1162638502 -0.1775557244 -0.0789112397 0.1444401239 0.2135931469 0.0 0.1245901639 686
FY2022 Consolidated Japanese GAAP 12916304000 3216677000 2256755000 1548227000 1548227000 1534433000 6424083000 2912131000 9140015000 9084859000 9140015000 2881411000 -1700692000 -397402000 1180719000 4289556000 106.23 15.39 1634.8797 25691153557.6800 626.34 15714400 1.4227734916 0.758 0.1693899846 0.2410035798 0.2490400505 0.1747214219 0.119866101 0.2230832442 0.0914130699 0.3324073959 0.538246013 0.8239484487 0.8356405897 0.2770247061 0.1453091709 0.6860255963 -0.2950943511 0.0573978714 1.9829996766 0.22340627 0.8211897823 0.0058439106 0.103074141 610
FY2021 Consolidated Japanese GAAP 9693960000 2091133000 1237291000 843426000 843426000 857965000 5030508000 1763464000 7980391000 7894254000 7980391000 1708996000 -1313180000 -421601000 395816000 3506240000 58.33 26.33 1535.8289 23994408487.5900 549.13 15623100 1.5863986301 0.817 0.1056873028 0.1676621924 0.2157150432 0.1276352492 0.0870053105 0.17629493 0.040831198 0.1370884621 0.2065365775 0.2795917439 0.2698775481 0.2381831903 0.0650485928 1.8816529834 -0.4387135085 -0.0425603996 2.2381437978 -0.0073003447 0.2674923946 0.0040939882 0.1331967213 553
FY2020 Consolidated Japanese GAAP 8525247000 1733170000 966942000 664179000 664179000 644894000 4062814000 1434883000 7492983000 7410516000 7492983000 593061000 -912746000 -404390000 -319685000 3532025000 46.02 22.82 1050.1764 16340114678.1600 517.04 15559400 1.8442840356 0.836 0.0886401317 0.1634775798 0.2032985085 0.1134209953 0.0779073029 0.0695652572 -0.0374986203 0.1177916329 -0.1896079874 -0.3190443796 -0.3429909399 0.1742301475 0.0403598906 -0.6017811244 -2.1539580576 -0.1014929357 -1.2664292554 -0.1701264068 -0.3438836612 0.0007911443 0.0517241379 488
FY2019 Consolidated Japanese GAAP 7626866000 2138681000 1419978000 1010913000 1010913000 1015440000 3459981000 1717226000 7202299000 7098480000 7202299000 1489284000 -289397000 -367129000 1199887000 4256100000 70.14 16.72 1172.7408 18232718491.6800 497.18 15547100 2.0816007371 0.804 0.1403597657 0.2921729917 0.2804141308 0.1861810605 0.1325463172 0.1952681481 0.157323729 0.1354943887 0.161183748 0.2207818111 0.2287911957 0.0819409001 0.1073294727 0.3610400055 0.5901792099 -0.920622963 2.0919344448 0.2432584173 0.2264381885 0.061784897 464
FY2018 Consolidated Japanese GAAP 6716780000 1841811000 1163171000 822689000 822689000 865305000 3197939000 1470186000 6504206000 6400546000 6504206000 1094225000 -706155000 -191151000 388070000 3423343000 57.19 22.54 1289.0626 449.27 2.0338743172 0.811 0.1264856925 0.2572560014 0.2742104103 0.1731739018 0.1224826479 0.1629091618 0.0577761963 0.0369768379 -0.0120317062 -0.0591667206 -0.0460404409 0.0828064794 0.0977066354 0.0016770521 -0.7949001456 0.4700378166 -0.4447973447 0.0610335347 -0.0474683544 0.0504807692 437
FY2017 Consolidated Japanese GAAP 6477271000 1864241000 1236320000 862394000 862394000 866541000 2953380000 1365038000 5925268000 5859352000 5925268000 1092393000 -393423000 -360688000 698970000 3226423000 60.04 16.47 988.8588 409.58 2.0062667181 0.807 0.1455451466 0.2920023837 0.2878127224 0.190870507 0.1331415653 0.1686501923 0.1079111867 0.1416652669 0.1669973984 0.1731193672 0.2111322705 0.0796687931 0.111965863 -0.0031791889 0.2358967686 -0.7236274318 0.2030568249 0.117127938 0.2107279693 0.0947368421 416

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